MGETR20032 - Museums and Galleries Exhibition Tax Relief: making a claim: additional information form - sections 1, 2 and 3: applicant, business and claim information

  1. Business details听

This section requests the company鈥檚 unique taxpayer reference (UTR) and business name.听

If the company has any of the following, they must be supplied:听

  • VAT registration number听

  • PAYE reference number听听

  • Foreign Entertainer鈥檚 Unit (FEU) reference number听
    This is required听where a company pays entertainers who do not live in the UK to appear in a production. Full guidance is available on 188体育.听听

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  1. About you听

This mandatory section is requesting information about the applicant (the person who is actually completing听the form), the company itself, and any agent involved in preparing the claim.听

If the form is being completed by a representative of the company, they will be asked to give their full name, email address, telephone number and role in the company or business e.g.听company director, chief finance officer.听

If the form is being completed by an agent, they will be asked to give their full name, email address, telephone number, and the name and address of their business or firm. If the agent is not an authorised (鈥�64-8鈥�) agent of the company, then they must upload authorisation from the company. The agent must also give the name of a contact within the claimant company, and an email address and phone number for the company.听

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  1. About the claim听

The accounting period covered by this claim must be entered. This can be a maximum of 12 months.听

If a company has a long period听of account that it has split into multiple accounting periods, it must make a separate claim for each accounting period and make the claims in the usual way using the CT600 tax return for each accounting period. Companies must also submit听an additional information form for every accounting period.听

If the company wishes to claim for more than one accounting period, they must submit听multiple forms.听

The applicant must also indicate听which reliefs听or expenditure credits the company is claiming for the period, and then how many productions of each type.听

This will then unlock the appropriate听later听sections (out of sections 4-6) for each of the chosen reliefs and expenditure credit categories.