VATF36425 - 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: how the reliefs operate
»Ê¹ÚÌåÓýapp creative industries tax reliefs are corporation tax reliefs. »Ê¹ÚÌåÓýappy are claimed for each relevant accounting period by completing the appropriate section (‘Information about enhanced expenditureâ€�) in the company’s tax return form (CT600) and by supplying the required supplementary information.
»Ê¹ÚÌåÓýapp tax return form must be accompanied by either an interim or final certificate (VATF36423), as the case may be, from BFI that the film is British.
Further guidance can be found on the .