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

»Ê¹ÚÌåÓýapp company must prepare the following evidence, which will be submitted as attachments at different points of the additional information form:

• A computation showing how the amount of credit has been calculated for each production (CREC060000).
• A breakdown of production expenditure for each production. »Ê¹ÚÌåÓýapp level of appropriate detail will depend on the size of the budget. Generally, the headings adopted by the production accountant are adequate. »Ê¹ÚÌåÓýapp breakdown should separate core from non-core expenditure, and UK from non-UK expenditure.
• A computation showing how the total amount of credit, from all expenditure credit claims, is to be redeemed (CREC070000).
• Details of any connected party transactions relevant to each production (CREC052000).
• A British cultural certificate obtained from the BFI (British Film Institute) (CREC028000).

HMRC has produced templates which companies can complete and submit to help them with these requirements. »Ê¹ÚÌåÓýappse templates can be downloaded through the form itself, or obtained by emailing [email protected] ´Ç°ùÌýthe .