Policy papers and consultations

Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.

• From: HM Revenue & Customs
• Updated: 27 March 2024

• Research and development tax reliefs: new contracting out rules and overseas restrictions – draft guidance

  1. Overview Legislation included in the Finance Bill (‘the Bill’)…

This tax information and impact note is about the higher rate of relief for the audio-visual expenditure credit scheme for independent film productions.

• From: HM Revenue & Customs
• Updated: 6 March 2024

• Additional support for independent film

  Who is likely to be affected Companies claiming the Audio-Visual…

This measure is about administrative changes being made to all the creative industry tax reliefs.

• From: HM Revenue & Customs
• Updated: 22 November 2023

• Administrative changes to the creative industry tax reliefs

  Who is likely to be affected Companies claiming tax relief for films,…

• Draft legislation (accessible version)

  1. Creative sectors Schedule 1 makes provision about the treatment for…

• Explanatory note (accessible version)

  Clause 1: Administrative changes to the Creative Industry Tax Reliefs…

This tax information and impact note is about the reform of the film, TV and video games tax reliefs to expenditure credits.

• From: HM Revenue & Customs
• Updated: 22 November 2023

Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023.

• From: HM Revenue & Customs
• Updated: 18 April 2023

This document consults on all aspects of Corporate Capital Loss Restriction.

• From: HM Revenue & Customs and 1 others
• Updated: 11 July 2019

We are inviting comments on a draft statutory instrument for an extension to the oil and gas investment and cluster area allowances to include tariff receipts as relevant income.

• From: HM Revenue & Customs
• Updated: 23 July 2018