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HMRC internal manual

VAT Fraud

From
HM Revenue & Customs
Updated
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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. These criteria are briefly explained in VATF36422 and set out in the guidance manuals listed in VATF36452.

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

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

VATF36425 looks at the process for making a claim.