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Sections 4-6 will unlock depending on which reliefs or credits were chosen in section 3.

Section 5 is required for claims to the Audio-Visual Expenditure Credit (AVEC) or the Video Games Expenditure Credit (VGEC). If the company is making a claim for any of the other audio-visual tax reliefs, or any of the cultural tax reliefs, then they will also need to complete section 4 and/or section 6.

Section 5 contains three parts:

• individual production details and per production expenditure reporting
• upload pages for expenditure breakdowns and tax calculations
• expenditure credit redemption â€� discharges and surrenders

This page covers the details that companies need to provide for each production. CREC081400 covers the expenditure totals that need to be reported for each production, and the upload pages. CREC081500 covers expenditure credit redemption.

AVEC and VGEC projects � information about specific productions

For each individual production being claimed, the following information must be provided. Once these details and the expenditure totals (CREC081400) have been provided for one production, the form gives users the opportunity to add details of further productions.

• Production name

This should be the current name of the film, programme, or video game, as shown on its most recent British cultural certificate from the British Film Institute (BFI).

• Start date of pre-production or development

This is the date on which the film or programme began pre-production, or the video game began active development. This should be the date at which point the production has been given the green light to go ahead. It does not include any early period where speculative work is being undertaken and a decision is still to be made as to whether the production will go ahead. Please see CREC010400 and CREC010500 for more information about the phases of production.

• Production status

This is the status of the production at the end date of the accounting period covered by the form. It should not reference any progress made after this date. There are three options:

- ongoing (where the production is still in development but is not yet complete)
- complete
- abandoned

If the production has been abandoned, the form will ask for the date of abandonment.

• British cultural certificate

The BFI reference number for the certificate needs to be manually entered.

A digital version of the certificate for the production must then be uploaded as an attachment. Users should make sure that the certificate is clearly visible in the attachment and that the text is not blurry, otherwise claim processing may be delayed.

A certificate must be included for the production for each and every accounting period. Even if a company is using the exact same certificate as was submitted to HMRC previously, the certificate must be uploaded again every time it is used to support a claim.

All certificates must be in date at the time the claim is submitted. If the production is ongoing, an interim certificate must be provided. If the production is complete, then a final certificate must be provided. If the production is abandoned, users must provide either an interim or final certificate.

A company cannot make a claim for a production without a certificate. Companies should wait to receive a certificate for all their productions before completing the form.

• Details of connected party transactions
  

Expenditure incurred on connected party transactions will only qualify for credit if the transactions are disclosed to HMRC. The only way to disclose such transactions is by completing this step of the additional information form, for the accounting period in which that expenditure has been brought into account.

The applicant must set out the number of different connected persons with whom the company has made transactions during the period, and the total value of all the connected party transactions in the period. They must then attach a document that lists out the following information for each transaction:

- Name of connected party
- Date of transaction
- Amount of expenditure
- Description of goods/services provided

In some cases, it will be acceptable to bundle multiple transactions of the same type, such as secondment of multiple employees paid at the same rate. A company should only bundle transactions together if it is reasonable to do so. HMRC may ask for a more detailed breakdown of transactions if needed, so companies should still make sure to keep a good record of all transactions with connected parties.

Payments to connected parties must be made in accordance with the arm’s length principle. Please read our guidance on the connected party transaction rules (CREC052000) for more information.