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  • "Help note" for Community Investment Tax Relief

    I think there is an error in "Help about: Other tax relief deductions 09 - Community Investment Tax Relief" for the 2021-22 return. It states "your investment in a Community Development Finance Institution within the Community Investment Tax Relief scheme must have been made before 5 April 2021". But the more detailed HS237 states relief is available "for each of 5 tax years starting with the year in which the investment is made" which is in line with the legislation I used to know. I think someone has failed to update the Help note. (And I'm boggled if there's not a routine annual process to search for all such references to check they're updated.)