This guide is part of HMRC's Community Investment Tax Relief Manual (CITM), which can be accessed on our website at, and at HMRC Enquiry Centres.

This guide outlines:

what the Community Investment Tax Relief (CITR) scheme is

what Community Development Finance Institutions (CDFIs) are, and how they fit within the scheme

the tax relief available to investors

the investments that qualify for tax relief

when relief may have to be reduced or withdrawn

how to claim the relief

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