The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024

The company

1. a

   accounting period start and end date,

2. b

   registered name,

3. c

   unique taxpayer reference number,

4. d

   VAT registration number (if registered for VAT),

5. e

   employer’s PAYE reference, within the meaning of regulation 2(1) of the Income Tax (Pay as you Earn) Regulations 2003 where applicable7

6. f

   foreign Entertainers Unit reference number where applicable, and

7. g

   details of responsible officer:

   1. i

      full name,

   2. ii

      telephone number,

   3. iii

      e-mail address, and

   4. iv

      role in company

Agent(s) or tax adviser(s)

1. a

   name (or, if the agent or adviser is a registered company, its registered name),

2. b

   office address,

3. c

   additional information required when the form is completed by the agent;

   1. i

      full name,

   2. ii

      telephone number,

   3. iii

      e-mail address; and

   4. iv

      third party authorisation form or other letter of authority in cases in which this has not already been provided to HM Revenue and Customs.

Details of claim(s)

1. a

   type or types of relief claimed, and

2. b

   number of productions claimed per relief type.

Complete for every individual production

1. a

   name of production,

2. b

   start date of pre-production,

3. c

   date of abandonment if applicable,

4. d

   full relief and/or credit computation expenditure breakdown.

5. e

   for Theatrical productions:

   1. i

      date of first paid public performance,

   2. ii

      whether a touring rate is being claimed,

   3. iii

      touring information, to include the number, date(s) and location(s) of performance(s).

6. f

   for Orchestral productions:

   1. i

      date of opening night,

   2. ii

      whether a concert series election has been made and if so, the date of the election.

7. g

   for Museums and Galleries Exhibitions:

   1. i

      date of opening day,

   2. ii

      confirmation of whether the claimant is the primary or secondary production company, and

   3. iii

      whether a touring rate is being claimed.

8. h

   for expenditure credits, Film Tax Relief, High-End Television Tax Relief, Children’s Television Tax Relief and Video Games Tax Relief.

   1. i

      British Film Institute certificate reference number,

   2. ii

      British Film Institute certificate(s), and

   3. iii

      reason why the production name does not match the name on the certificate, where applicable.

Per relief type – cultural8 and existing Audio-visual reliefs9

1. a

   core expenditure for the period10,

2. b

   UK or EEA core expenditure for the period,

3. c

   total expenditure for the period11,

4. d

   qualifying expenditure for the period12

5. e

   amount of loss surrendered for the period13,

6. f

   amount of tax credit claimed14.

Per relief type – for each strand of Audio-visual Expenditure Credit separately and Video Games Expenditure Credit

1. a

   core expenditure for the period15,

2. b

   UK core expenditure for the period,

3. c

   total expenditure for the period16; and

4. d

   qualifying expenditure for the period17.

At company level for claims including the Audio-visual Expenditure Credit and/or Video Games Expenditure Credit

1. a

   total combined Audio-Visual Expenditure Credit and Video Games Expenditure Credit credits for the period18;

2. b

   amount of Step 2 brought forward credit in the previous period under section 1179CD(3) Corporation Tax Act 2009 and surrendered Audio-Visual Expenditure Credit and/or Video Games Expenditure Credit received from a company in the same group under Step 4 of section 1179CC, section 1179CD(2) or (5) of the Corporation Tax Act 2009 and used to discharge Corporation Tax liabilities,

3. c

   Steps to be followed;

   1. i

      Step 1: Amount of credit used to discharge Corporation Tax liabilities,

   2. ii

      Step 2: Amount withheld (if any),

   3. iii

      Step 3: Amount used to discharge corporation tax liability of another accounting period,

   4. iv

      Step 4: Credit surrendered to group member,

   5. v

      Step 5: Amount used to discharge any other company liabilities,

   6. vi

      Step 6: Credit payable.

4. d

   Amount withheld at Step 2 and surrendered to other group companies,

5. e

   Expenditure credit redemption calculation.

Details to be provided for each Production

1. a

   Declaration of connected party transaction(s),

2. b

   Number of connected parties for the period, and

3. c

   Total value of transactions for the period

Details to be provided for each transaction

1. a

   Date of transaction,

2. b

   Name of connected party,

3. c

   Amount of transaction, and

4. d

   Description of goods/services provided.