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.
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.
How to submit for your accounting period
You should submit a separate form for each accounting period you want to claim for.
If you’re claiming for a period longer than 12 months
You’ll need to submit:
- an additional information form for the first 12-month accounting period
- a further additional information form for the following short accounting period
For example, if your period of account (the period covered by your accounts) is for 16 months you’ll make 2 tax returns:
- one covering the first 12 months
- another covering the remaining 4 months
If you make creative industry tax relief claims for both periods, you’ll need to provide additional information forms for both periods.
The additional information form for each accounting period should only include information that applies to that accounting period.
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:
- Unique Taxpayer Reference (UTR), this must match the one shown in your Company Tax Return
- VAT registration number
- PAYE reference number
- Foreign Entertainer’s Unit (FEU) reference number
Accounting period start and end date
You’ll need the start and end date of the accounting period for which you’re claiming. This must match the dates shown in your Company Tax Return.
If the start and end dates on both submissions do not match, the additional information form will be rejected and the creative industry tax relief claim in the Company Tax Return will be removed.
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
- the start date of pre-production or active development
- the production status (ongoing, complete or 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.
If you’re claiming for theatre, orchestra, museum or gallery productions
You need to provide the date:
- the production phase began
- of the opening day or the first 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 theatre performances or exhibition venues
- date and location of each theatre performance or exhibition venue
If the claim is for an orchestral production you also need details of any concert series elections.
Information you’ll need about production expenditure
You need to tell us about the expenditure for each production 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 or expenditure credit.
Tax relief claims
You’ll need the:
- core costs on the production for the claim period
- total core costs on the production to date
- amount of total core costs that are UK costs
- value of additional deductions made in previous periods, if any
- amount of loss surrendered, if any
- amount of credit you’re claiming for the production, if any
Expenditure credit claims
You’ll need the:
- relevant global expenditure on the production for the claim period
- total relevant global expenditure on the production to date
- amount of total relevant global expenditure that are UK costs
- qualifying expenditure for previous periods, if any
- amount of credit you’re claiming for the production
- amount used at each step of the credit redemption process
The relevant global expenditure is the amount of core expenditure minus any excluded expenditure.
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.
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.
Updates to this page
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We have updated the page with guidance on accounting period start and end dates and how to submit accounting periods information as part of your supporting evidence.
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The form to submit your supporting evidence has been updated, along with the 'information you’ll need about production expenditure' section which includes details about expenditure credit claims.
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More information has been added about the evidence you need to provide if you’re claiming creative industry tax reliefs.
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First published.