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Check if you qualify for creative industry tax reliefs before you start.

Use this form to provide supporting evidence for your claim for creative industry tax relief.听听

Before you start

Who can submit supporting evidence听

You can only complete this form if you鈥檙e:

• a representative of the company听
• an agent acting on behalf of the company听

If you鈥檙e not an authorised agent you must include form 64-8 or a letter of authority when you submit the form.

When you should submit your claim听

You should submit your claim for creative industry tax relief within either:听

• 2 years from the end of your period of account
• 42 months from the beginning of your 听period of account (for periods longer than 18 months)听

You must submit this form and all supporting evidence either before or on the same day you submit your Company Tax Return.听

You should submit a separate form for each accounting period you want to claim for.听

Check what information you鈥檒l need听

Company details听

You must provide the following reference numbers if you have them:

• VAT registration number
• PAYE reference number
• Foreign Entertainer鈥檚 Unit (FEU) reference number 听

Information you鈥檒l need about each production听

听You need to tell us the following information for each production in your claim:

• the project or production name 听
• the start date of pre-production or active development听
• the production status (ongoing, complete or abandoned)听

If you鈥檙e claiming for film, TV or video game productions

You must include a digital version of the British Film Institute (BFI) certificate for each production. You鈥檒l also need the Department for Culture, Media and Sport (DCMS) reference number included on the certificate.

If you鈥檙e claiming for theatre, orchestra, museum or gallery productions

You need to provide the date:

• the production phase began
• of the opening day or the first public performance (use the planned date if production is still ongoing)

If the claim is for a touring production, you鈥檒l also need to provide the:听

• number of theatre performances or exhibition venues
• date and location of each theatre performance or exhibition venue听

If the claim is for an orchestral production you also need details of any concert series elections.

Information you鈥檒l need about production expenditure

You need to tell us about the expenditure for each production in your claim. You can download templates from within the form to help with this.

Tax relief claims

You鈥檒l need the:

• core costs on the production for the claim period
• total core costs on the production to date
• amount of total core costs that are UK costs
• value of additional deductions made in previous periods, if any
• amount of loss surrendered, if any
• amount of credit you鈥檙e claiming for the production, if any

Expenditure credit claims

You鈥檒l need the:

• relevant global expenditure on the production for the claim period
• total relevant global expenditure on the production to date
• amount of total relevant global expenditure that are UK costs
• qualifying expenditure for previous periods, if any
• amount of credit you鈥檙e claiming for the production
• amount used at each step of the credit redemption process

The relevant global expenditure is the amount of core expenditure minus any excluded expenditure.

If you need to disclose connected party transactions听

You can only claim relief on expenditure relating to connected party transactions if you disclose them to HMRC. 听

For each production, you need the:

• total number of connected parties
• combined value of all connected party transactions

You also need to include the following information about each transaction:

• name of the connected party
• date of the transaction听
• amount of expenditure
• a description of the goods or services provided听

Submit your supporting evidence听

You鈥檒l need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).

If you鈥檙e an agent acting on behalf of a company, you should use the user ID and password for your agent account. 听

You鈥檒l be given a temporary access key when you start this form. Make a note of this so you can save your form and come back to it later. 听

You will not be able to access your form once it鈥檚 been submitted.

What happens next听

You鈥檒l get an email to confirm we鈥檝e received your form. 听

You must submit your Company Tax Return to complete your claim.

If you need to amend your claim听

You cannot amend this form after it鈥檚 been submitted. 听

If you need to make an amendment, you should submit a new form for the same accounting period.听

If you鈥檝e already submitted your Company Tax Return for that period, you must re-submit it. You must do this even if you do not need to amend your return.