VATF36421 - What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: the administration of the tax reliefs: introduction

Before being able to claim a tax relief a creative industries company must meet certain criteria and obtain a certificate. »Ê¹ÚÌåÓýappse criteria are briefly explained in VATF36422 and set out in the guidance manuals listed in VATF36452.

»Ê¹ÚÌåÓýapp roles of the various parties involved in the administration and payment of the reliefs are set out in the following sections:

  • VATF36422 - »Ê¹ÚÌåÓýapp British Film Institute (BFI)
  • VATF36423 - »Ê¹ÚÌåÓýapp Department for Culture, Media and Sport (DCMS)
  • VATF36424 - HM Revenue & Customs (HMRC)

VATF36425 looks at the process for making a claim.