Guidance

Support your claim for creative industry tax reliefs

Use this form to provide evidence to support your Company Tax Return if you're claiming creative industry tax reliefs for Corporation Tax.

From:
HM Revenue & Customs
Published
31 January 2022
Last updated
19 February 2024 — See all updates

From 1 April 2024 you must submit evidence for your claim for creative industry tax reliefs.

Check if you qualify for creative industry tax reliefs before you start.

Use this form to provide supporting evidence for your claim for creative industry tax relief.  

Before you start

Who can submit supporting evidence 

You can only complete this form if you’re:

  • a representative of the company 
  • an agent acting on behalf of the company 

If you’re not an authorised agent you must include form 64-8 or a letter of authority when you submit the form.

When you should submit your claim 

You should submit your claim for creative industry tax relief within either: 

  • 2 years from the end of your period of account
  • 42 months from the beginning of your  period of account (for periods longer than 18 months) 

You must submit this form and all supporting evidence either before or on the same day you submit your Company Tax Return. 

You should submit a separate form for each accounting period you want to claim for. 

Check what information you’ll need 

You must include all mandatory information to have a valid claim. HMRC may amend your Company Tax Return to remove an invalid claim.    

Company details 

You must provide the following reference numbers if you have them:

Information you’ll need about each production 

 You need to tell us the following information for each production in your claim:

  • the project or production name — if this is different to the name on the British Film Institute (BFI) certificate, tell us why  
  • the start date of pre-production or active development 
  • the production status (ongoing, complete, abandoned) 

If you’re claiming for film, TV or video game productions

You must include a digital version of the British Film Institute (BFI) certificate for each production. You’ll also need the Department for Culture, Media and Sport (DCMS) reference number included on the certificate.

You need to provide the date:

  • the production phase began
  • of opening night or the first paid public performance (use the planned date if production is still ongoing)

If the claim is for a touring production, you’ll also need to provide the: 

  • number of performances
  • date and location of each performance 

If the claim is an orchestral production you also need details of any concert series elections previously submitted.

Information you’ll need for each type of relief

You need to tell us about the expenditure for each type of relief in your claim. You can download templates from within the form to help with this.

You should check what counts as expenditure and core costs for each type of relief.

You’ll need the:

  • total expenditure for all productions
  • total core costs for all productions
  • amount of credit you’re claiming for each relief

You may also need the:

  • additional deduction you’re claiming
  • the amount of loss surrendered

If you need to disclose connected party transactions 

You can only claim relief on expenditure relating to connected party transactions if you disclose them to HMRC.  

For each production, you need the:

  • total number of connected parties
  • combined value of all connected party transactions

You also need to include the following information about each transaction:

  • name of the connected party
  • date of the transaction 
  • amount of expenditure
  • a description of the goods or services provided 

Submit your supporting evidence 

You cannot use a group account to submit this form.

You’ll need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).

If you’re an agent acting on behalf of a company, you should use the user ID and password for your agent account.  

You’ll be given a temporary access key when you start this form. Make a note of this so you can save your form and come back to it later.  

You will not be able to access your form once it’s been submitted.

Start now

What happens next 

You’ll get an email to confirm we’ve received your form.  

You must submit your Company Tax Return to complete your claim.

If you need to amend your claim 

You cannot amend this form after it’s been submitted.  

If you need to make an amendment, you should submit a new form for the same accounting period. 

If you’ve already submitted your Company Tax Return for that period, you must re-submit it. You must do this even if you do not need to amend your return.

Published 31 January 2022
Last updated 19 February 2024 + show all updates

  1. More information has been added about the evidence you need to provide if you’re claiming creative industry tax reliefs.

  2. First published.

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