Charitable housing associations (identifiable normally by the
adoption of model charitable rules published by the National
Federation of Housing Societies) do not normally involve any
identity between tenants and members. Consequently, they do not
qualify for relief under ICTA88/S488 (
CTM40420), but charity relief may be due
under ICTA88/S505 (and TCGA92/S256 for capital gains).
Submit any case where an association claims to be a charity to HMRC Charities (RE2101 - RE2102).