Community investment tax relief
Use Community investment tax relief to claim the relief available in respect of investments qualifying for community investment tax relief.
| Description | Enter a description of the assets to which the investment relates. |
| Type of investment | Select Loan or Shares as the investment type. |
| Date of investment | Enter the date on which the investment was made. |
| Amount invested | Enter the total amount invested. |
| Amount of relief 5% | Calculated by the software as 5% of Amount invested. |
| Unused relief b/f |
If a company has invested in a scheme qualifying for community investment tax relief but has been unable to claim relief for that investment, then the unused relief may be carried forward and used in a later period. Use this box to show such unrelieved investment. You can only bring forward unused relief if the investment was made on are after 1 April 2013. Where the date entered at Date of investment is earlier than 1 April 2013, then the Unused relief b/f box is not available. |
| Total relief available | Calculated as the sum of Amount of relief 5% and Unused relief b/f. |
| Total claimed this period |
Enter the amount of relief claimed for the period. This figure cannot be greater than Total relief available. If the amount claimed is less than Total relief available, then the balance will be shown at Unused relief c/f. Note:
The Tax calculation limits the amount that may be claimed. If the total of the amounts entered here for all records differs to what is in the Tax calculation, you should edit one or more of the amounts entered here so that the total of those amounts agrees to the Tax calculation. |
| Unused relief c/f | Calculated as Total relief available less Total claimed this period. This figure will appear in the following period as Unused relief b/f. |
How do I get here?
Claims & reliefs > Community investment tax relief
