Impact assessment
Creative and Audio-Visual Reliefs
Administrative changes are being made to all the creative industries tax reliefs. Additional changes are being made to correct anomalies and prevent abuse,
Documents
Details
HMRC carry out equality impact assessments as an important part of our framework to ensure that projects and schemes do not unlawfully discriminate against those customers with protected characteristics.
HMRC completed this equality impact assessment to demonstrate that equality considerations are key in decision-making processes.
Updates to this page
Published 1 April 2026