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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: how the reliefs operate

The creative industries tax reliefs are corporation tax reliefs. They are claimed for each relevant accounting period by completing the appropriate section (‘Information about enhanced expenditure’) in the company’s tax return form (CT600) and by supplying the required supplementary information.

The 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 HMRC internet site.