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

From 1 April 2024, all claims to any of the Creative Industry Tax Reliefs or Expenditure Credits must be accompanied by an online additionalÌýinformation form.Ìý

This form must be submittedÌýeither before, or on the same day as, the company’s tax return for the period. There are no restrictions on how much earlier than the return the form can be sent, but it must be after the end of the accounting period to which it relates.Ìý

If the form is submittedÌýlate (i.e.Ìýafter the day that the CT600 has been sent), then the company’s tax return must be amended and the claim re-submitted (even if no changes are requiredÌýto the CT600), in order forÌýit to be recognised as a valid claim by HMRC. The date of the claim will be the date that the valid claim was submittedÌýto HMRC.Ìý

If a claim is made in the CT600 but is not supported by a complete additionalÌýinformation form and all the necessary supporting evidence, it will be invalid and will not be processed. HMRC will amend the CT600 to remove the claim and make the company aware in writing.ÌýÌý

The form will not request any bank details, but these have toÌýbe included on the CT600 in order forÌýHMRC to make prompt credit payments.

A form can only cover one accounting period (a maximum of 12 months). If the company wishes to claim for more than one accounting period, they must submit multiple forms.

Who can submit the form

The form can only be completed by a representative of the company, or an agent acting on behalf of the company, and requires Government Gateway sign-in. An agent must have an agent services account and have authorisation from the company. If the agent is not the company’s authorised (â€�64-8â€�) agent, then written authorisation must be uploaded by the agent in the first section of the form.Ìý

‘Group tax managerâ€� Government Gateway credentials cannot be used to access the form. Each company in a group that needs to complete a form will need to set up an ‘organisation accountâ€�.ÌýEach company making a claim must have a separate account.

Format and content of the form

The form containsÌýeight sections, of which six must be completed as part of a claim to theatre, orchestraÌýor museums & galleries exhibition tax reliefÌý(known as the cultural reliefs). The other two sections cover the film, TV and video games reliefs and expenditure credits,Ìýand only need to be completed if the company is intending to claim under any of the other schemes in the period in addition toÌýthe cultural reliefs.ÌýÌý

The form will ask for information about the applicant (the person completing the form), company details, and details about how the expenditure credit will be offset. Some sections cannot be started until previousÌýones are complete; if a customer is unable to progress, they should check to see if any sub-sections are marked as ‘in progressâ€� or ‘not started.â€�Ìý

There will be some information requested for every single individual production in the claim, including some expenditure and credit amounts.ÌýÌý

The form containsÌýseveral opportunities to submitÌýsupporting evidence as attachments. Some of these, such as uploading tax calculations for a production, are necessary to proceedÌýwith the form.Ìý

In the final stepÌýbefore submission, the applicant will have a chance to review their answers.

Completing the formÌý

The entire form »å´Ç±ð²õ²Ô’tÌýall have to be completed in one sitting. If the applicant wishes to pause partway, they can save their answers until they return. Draft versions are retainedÌýfor 28 days before deletion. The 28-day timer resets each time the applicant revisits the form, but forms which have still not been completed after 90 days will be deleted.

The form will time out after 20 minutes of inactivity, but applicants will not lose any saved answers.ÌýÌý

The form cannot be accessed again following submission, but applicants will be given an opportunity to save a copyÌýof their answers. The applicant will also receive confirmation via email, which will include a reference number.ÌýÌý

The form cannot be amended after it has been submitted,Ìýso users of the form should check their answers carefully every time the form shows a review page.

A company may need to change a form, such as to correct a mistake or add a previously unincluded production. To do this, the company must fill out a new form to replace the original one. The new form must include all the information required for a complete claim, not just the information that is being corrected or added.

If the company submitted its CT600 before completing a new form, it will also have to amend its CT600, otherwise its claim will no longer be valid. The company must do this even if it does not need to amend any of the figures in the CT600.