Guidance: Support your claim for creative industry tax reliefs

To claim creative industry tax reliefs for Corporation Tax you must claim on your Company Tax Return.

You will need to provide additional evidence to make a valid claim. The information you provide will help HMRC assess your claim as quickly as possible.

You can provide evidence by sending this with your Company Tax Return or by completing the form to provide supporting evidence for creative industry tax reliefs claims.

Before you complete the form

Before completing this form, you must claim for creative industry tax relief on your Company Tax Return.

You can use this form to provide supporting evidence for claims for creative industry tax relief. Completing this form will help to support your application.

Creative industry tax relief includes the following reliefs:

What details you’ll need to provide

For each production, you’ll need:

• the name of the production
• a document showing the tax calculations, including the amount of:
  • deductions
  • credit
• your production’s total core expenditure
• a breakdown of your core costs and non-core costs between:
  • UK and European Economic Area (EEA) countries
  • countries outside the UK and EEA
• your company’s qualifying expenditure

If you would like to use a stencil to help provide the evidence needed, email creative.industries@hmrc.gov.uk. You’ll need to include which relief you’re claiming for.

What core costs are

Core costs are brought about directly in the making of the production.

They do not include any costs for other activities, such as:

• marketing
• distribution
• financing
• initial concept work
• ordinary running costs of the production

When to provide a British Film Institute (BFI) certificate

You’ll also need to provide a British Film Institute certificate if you have not provided one for a previous claim for productions of:

• films
• high-end television programmes
• animations programmes
• children’s television programmes
• video games

Theatrical productions

For theatrical productions you’ll also need to provide the date of the:

• production phase began
• opening night

If the claim is for a touring production, you’ll also need to provide the:

• number of performances at each premises
• date of each performance

Museum and gallery exhibitions

For museum and gallery exhibitions, you’ll also need to provide the:

• date the production phase began
• names of any secondary production companies
• details of any touring schedules

Orchestral productions

For orchestral productions you’ll also need to provide the date that the production phase began and details of any elections previously submitted.

Provide supporting evidence

Start now