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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 IndustryÌýTaxÌýReliefs orÌýExpenditureÌýCredits must be accompanied by an onlineÌýadditionalÌýinformation form.Ìý

This form must beÌýsubmittedÌýeither 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 isÌýsubmittedÌýlate (i.e.Ìýafter theÌýday that theÌýCT600 has been sent), then the company’s tax return must be amended and the claim re-submitted (even if no changes areÌýrequiredÌýto the CT600),Ìýin order forÌýit to be recognised as a valid claim by HMRC. The date of the claim will be the date that the valid claim wasÌýsubmittedÌýto HMRC.Ìý

If a claim is made in the CT600 but is not supported by a completeÌýadditionalÌýinformation 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 theseÌýhave toÌýbe included on the CT600Ìýin 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 mustÌýsubmitÌýmultiple 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 uploadedÌýby 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 formÌýcontainsÌýeight sections, of which six must be completed as part of a claim toÌýtheatre,ÌýorchestraÌýor museums & galleries exhibition tax reliefÌý(known as the cultural reliefs). The other two sections cover theÌýfilm, TV and video games reliefs and expenditure credits,Ìýand only need to be completed if the company is intending to claimÌýunderÌýany of the otherÌýschemesÌýin 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 untilÌýpreviousÌýones 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 formÌýcontainsÌýseveral opportunities toÌýsubmitÌýsupporting evidence as attachments. Some of these, such as uploadingÌýtax calculations for a production, are necessary toÌýproceedÌýwith the form.Ìý

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

Completing the form

The entire formÌý»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 areÌýretainedÌýfor 28 days before deletion. The 28-day timer resets each time the applicant revisits the form, but forms that 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.

Amendments

The form cannot be amended after it has beenÌýsubmitted,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.