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Statutory Instruments

2024 No. 320

Corporation Tax

The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024

Made

5th March 2024

Laid before the House of Commons

8th March 2024

Coming into force

1st April 2024

The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 83WA of Schedule 18 to the Finance Act 1998(1), section 132 of the Finance Act 1999(2), section 135 and 136 of the Finance Act 2002(3) and now exercisable by them(4).

Citation and CommencementI1

1. These Regulations may be cited as the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024 and come into force on 1st April 2024.

[F1 1A. Expressions used in these Regulations, unless otherwise provided, have the same meaning as in Parts 14A to 15E of the Corporation Tax Act 2009.F1]

Additional information to be provided in relation to creative industry claimsI2

2.—(1) A claim under Parts 14A-15E of the Corporation Tax Act 2009(5) is invalid unless the information specified in Table 1 of the Schedule (Required information relating to all creative sector relief claims) is provided to an officer of Revenue and Customs not later than the date on which the claim is made or amended by the company in accordance with paragraph 83W of Schedule 18 of the Finance Act 1998;

(2) Where a claim under Parts 14A, 15C, 15D or 15E of the Corporation Tax Act 2009 includes “connected party expenditure”, paragraph (3) applies unless the information specified in Table 2 of the Schedule (Required information relating to connected party transactions) is provided to an officer of Revenue and Customs not later than the date specified in paragraph (1).

(3) Where this paragraph applies, total qualifying expenditure is to be reduced by the amount of connected party expenditure arising from any transaction that is partly or wholly undisclosed.

(4) In these regulations—

(a) F2 “ connected party expenditure ” means the amount of total qualifying expenditure which represents a payment made to a person who is connected with the company within the meaning of section 1316 of the Corporation Tax Act 2009 ; ...

[F3 (aa) “ tax adviser ” means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person); F3]

(b) “ total qualifying expenditure ” has the same meaning as “ relevant global expenditure ” in Step 1 of [F4 section 1179CA F4] , Part 14A of the Corporation Tax Act 2009 in relation to Audio-Visual Expenditure Credit and Video Games Expenditure Credit, section 1217JA, Part 15C of the Corporation Tax Act 2009 for Theatre Tax Relief, section 1217RF, Part 15D of the Corporation Tax Act 2009 for Orchestra Tax Relief and section 1218ZCG, Part 15E of the Corporation Tax Act 2009 for Museums and Galleries Exhibition Tax Relief [F5 ; and

(c) “ visual effects vendor ” means any person who provides relevant visual effects work to the company. F5]

Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003I3

3.—(1) The Income and Corporation Taxes (Electronic Communications) Regulations 2003(6) are amended as follows

(2) In regulation 2 (scope of these Regulations)—

(a)after paragraph (1) (a) (viii), omit “or”;

(b)after paragraph (1) (a) (ix), substitute “and” for “or;” and

(c)after paragraph (1) (a) (ix), insert—

“(x)paragraph 83WA(1) of Schedule 18 to the Finance Act 1998; and”

(3) In regulation 3 (use of electronic communication), in paragraph (2A)—

(a)after “paragraph 83EA”, insert “, or paragraph 83WA”; and

(b)after the third sentence insert –

“This paragraph also applies to an amendment made on or after 1 April 2024, where the company tax return includes a claim within Parts 14A to 15E of the Corporation Tax Act 2009”.

Jim Harra

Angela MacDonald

Two of the Commissioners for His Majesty’s Revenue and Customs

5th March 2024

Regulation 2

SCHEDULE Additional information to be provided in relation to creative claims I4

1. A claim to which Part 9D of Schedule 18 to the Finance Act 1998 (claims for tax relief under Parts 14A to 15E of the Corporation Tax Act 2009) applies must include the information specified in Table 1 in respect of—

(1) the company (“ company ” has the same meaning as section 1121 of the Corporation Tax Act 2010 );

(2) the company officer responsible for ensuring the accuracy of the information provided under this Schedule;

(3) any agent or tax adviser engaged by the company, or which has provided services to the company, in any capacity in relation to the claim;

(4) the claim; and

(5) information relating to individual productions.

[F6 2. A claim under Part 14A, 15C, 15D or 15E of the Corporation Tax Act 2009 which includes “connected party expenditure” must, in addition to the information specified in Table 1 (required information relating to all creative claims under Parts 14A to 15E of the Corporation Tax Act 2009 ), also include the information specified in Table 2 (required information relating to connected party transactions). F6]

Table 1 – Required information relating to all creative claims under Parts 14A to 15E of the Corporation Tax Act 2009.

Topic Specified information
The company
(a)

accounting period start and end date,

(b)

registered name,

(c)

unique taxpayer reference number,

(d)

VAT registration number (if registered for VAT),

(e)

employer’s PAYE reference, within the meaning of regulation 2(1) of the Income Tax (Pay as you Earn) Regulations 2003 where applicable(7)

(f)

foreign Entertainers Unit reference number where applicable, and

(g)

details of responsible officer:

(i)

full name,

(ii)

telephone number,

(iii)

e-mail address, and

(iv)

role in company

Agent(s) or tax adviser(s)
(a)

name (or, if the agent or adviser is a registered company, its registered name),

(b)

office address,

(c)

additional information required when the form is completed by the agent;

(i)

full name,

(ii)

telephone number,

(iii)

e-mail address; and

(iv)

third party authorisation form or other letter of authority in cases in which this has not already been provided to HM Revenue and Customs.

Details of claim(s)
(a)

type or types of relief claimed, and

(b)

F7 ...

Complete for every individual production
(a)

name of production,

(b)

start date of pre-production,

(ba)

[F8 confirmation whether a production is in progress, has been completed or has been abandoned,F8]

(c)

date of abandonment if applicable,

(d)

full relief and/or credit computation expenditure breakdown; [F9andF9]

(e)

for Theatrical productions:

(i)

F10 date of first ... public performance,

(ii)

whether a touring rate is being claimed,

(iii)

touring information, to include the number, date(s) and location(s) of performance(s).

(f)

for Orchestral [F11concerts and concert seriesF11] :

(i)

date of [F12first public performanceF12] ,

(ii)

whether a concert series election has been made and if so, the date of the election.

(g)

for Museums and Galleries Exhibitions:

(i)

date of opening day,

(ii)

F13 confirmation of whether the claimant is the primary or secondary production company, ...

(iii)

whether a touring rate is being claimed [F14, and

(iv)

touring information, to include the number, date(s) and location(s) of venue(s),F14]

(h)

for [F15films, television programmes and video games:F15]

(i)

British Film Institute certificate reference number,

(ii)

F16 British Film Institute certificate(s), ...

(iii)

F17 ...

(i)

[F18 for productions subject to a claim under Part 14A of the Corporation Tax Act 2009:

(i)

relevant global expenditure for all accounting periods up to and including the accounting period to which the claim relates,

(ii)

relevant global expenditure for the accounting period to which the claim relates,

(iii)

where the relevant global expenditure in sub-paragraph (i) includes UK expenditure, the amount of that expenditure,

(iv)

whether an amount of expenditure credit has been claimed, or an additional deduction has been made, for any previous accounting periods, and if so, the amount of qualifying expenditure to date in the accounting period for which the company was last entitled, and claimed an expenditure credit, or made an additional deduction, and

(v)

total expenditure credit claimed for the accounting period to which the claim relates, including any additional credit for relevant visual effects expenditure.

(j)

for productions subject to a claim under Parts 15 to 15E of the Corporation Tax Act 2009:

(i)

core expenditure for all accounting periods up to and including the accounting period to which the claim relates,

(ii)

core expenditure for the accounting period to which the claim relates,

(iii)

where core expenditure in sub-paragraph (i) was incurred on goods or services that were used or consumed in the UK and the claim for relief relates to that expenditure, the amount of that expenditure,

(iv)

where core expenditure in sub-paragraph (i) was incurred on goods or services that were provided from within the United Kingdom and/or the European Economic Area and the claim for relief relates to that expenditure, the amount of that expenditure,

(v)

whether an additional deduction has been claimed in a previous accounting period or periods, and, if so, the value of the additional deduction(s) previously claimed,

(vi)

the amount of surrenderable loss surrendered for the accounting period to which the claim relates, and

(vii)

the amount of film tax credit, television tax credit, video game tax credit, theatre tax credit, orchestra tax credit, or museums and galleries exhibition tax credit claimed for the accounting period to which the claim relates.

(k)

for Certified low-budget films:

(i)

the amount of relevant production expenditure that is excluded from the claim by section 1179DR(2)(a) of the Corporation Tax Act 2009.F18]

[F19 Claims for additional credit for visual effects under section 1179EC Corporation Tax Act 2009
(a)

total additional credit for relevant visual effects expenditure claimed,

(b)

calculation showing how the number in paragraph (a) was reached,

(c)

number of visual effects vendors engaged by the company to provide the relevant visual effects work,

(d)

name and company reference number of each visual effects vendor engaged by the company to provide the relevant visual effects work,

(e)

separate description of relevant visual effects expenditure incurred with respect to each visual effects vendor listed in paragraph (d),

(f)

value of relevant visual effects expenditure incurred with respect to each visual effects vendor listed in paragraph (d), and

(g)

number of individuals engaged by each visual effects vendor listed in paragraph (d) to provide relevant visual effects work.F19]

F20 . . .F20 . . .
F21 . . .F21 . . .
At company level for claims including the Audio-visual Expenditure Credit and/or Video Games Expenditure Credit
(a)

total combined Audio-Visual Expenditure Credit and Video Games Expenditure Credit credits for the period(8);

(b)

amount of Step 2 brought forward credit in the previous period under section 1179CD(3) Corporation Tax Act 2009 and surrendered Audio-Visual Expenditure Credit and/or Video Games Expenditure Credit received from a company in the same group under Step 4 of section 1179CC, section 1179CD(2) or (5) of the Corporation Tax Act 2009 and used to discharge Corporation Tax liabilities,

(c)

Steps to be followed;

(i)

Step 1: Amount of credit used to discharge Corporation Tax liabilities,

(ii)

Step 2: Amount withheld (if any),

(iii)

Step 3: Amount used to discharge corporation tax liability of another accounting period,

(iv)

Step 4: Credit surrendered to group member,

(v)

Step 5: Amount used to discharge any other company liabilities,

(vi)

Step 6: Credit payable.

(d)

Amount withheld at Step 2 and surrendered to other group companies,

(e)

Expenditure credit redemption calculation.

Table 2 Required information relating to connected party transactions.

Topic Specified information
Details to be provided for each Production
(a)

Declaration of connected party transaction(s),

(b)

Number of connected parties for the period, and

(c)

Total value of transactions for the period

Details to be provided for each transaction
(a)

Date of transaction,

(b)

Name of connected party,

(c)

Amount of transaction, and

(d)

Description of goods/services provided.

(1)

1998 c. 36; Schedule 18, paragraph 83WA was inserted by paragraph 3 of Schedule 6 to the Finance Act 2024, section 7.

(2)

1999 c. 16; section 132 (1) was amended by section 411 (2) of, and paragraph 156 of Schedule 17 to, the Communications Act 2003 (c. 21), S.I. 2003/1900 and 2003/3142.

(3)

2002 c. 23; section 135 of the Finance Act 2002 was amended by section 53 (1) of, and paragraph 95 (1) of Schedule 4 to, the Commissioners for Revenue and Customs Act 2005 (c. 11), section 93 of the Finance Act 2007 (c. 11) and article 2 (2) (h) of S.I. 2005/1126.

(4)

By virtue of section 5 (2) of the Commissioners for Revenue and Customs Act 2005 functions previously exercisable by the Commissioners of Inland Revenue are now exercisable by the Commissioners for His Majesty’s Revenue and Customs.

(6)

S.I. 2003/282; relevantly amended by S.I. 2009/3218, 2010/2942, 2014/489 and 2023/221

(7)

S.I. 2003/2682, to which there are amendments not relevant to these Regulations.

(8)

The combined total of amounts given by Step 5 of section 1179CA of the Corporation Tax Act 2009 for all productions of the company.

Status: There are currently no known outstanding effects for The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024.
The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024 (2024/320)
Version from: 15 April 2025

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Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (for detail about the purposes see/hover footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
italics Defined term
dfn Defined term (alternative style)
gry bckgrd the in-force status of the provision is complex, check the footnotes
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
F1 Reg. 1A inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 3 (with reg. 1(2)) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted
F2 Word in reg. 2(4)(a) omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 4(a) (with reg. 1(2)) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted
F3 Reg. 2(4)(aa) inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 4(b) (with reg. 1(2)) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted
F4 Words in reg. 2(4)(b) substituted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 4(c) (with reg. 1(2)) this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary. substituted
F5 Reg. 2(4)(c) and word inserted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 4(d)(e) (with reg. 1(2)) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted
F6 Sch. para. 2 substituted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 5 (with reg. 1(2)) this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary. substituted
F7 Words in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(2) (with reg. 1(2)) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted
F8 Words in Sch. Table 1 inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(a) (with reg. 1(2)) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted
F9 Word in Sch. Table 1 inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(b) (with reg. 1(2)) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted
F10 Word in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(c) (with reg. 1(2)) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted
F11 Words in Sch. Table 1 substituted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(d)(i) (with reg. 1(2)) this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary. substituted
F12 Words in Sch. Table 1 substituted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(d)(ii) (with reg. 1(2)) this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary. substituted
F13 Word in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(e)(i) (with reg. 1(2)) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted
F14 Words in Sch. Table 1 inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(e)(ii) (with reg. 1(2)) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted
F15 Words in Sch. Table 1 substituted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(f)(i) (with reg. 1(2)) this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary. substituted
F16 Word in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(f)(ii) (with reg. 1(2)) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted
F17 Words in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(f)(iii) (with reg. 1(2)) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted
F18 Words in Sch. Table 1 inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(3)(g) (with reg. 1(2)) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted
F19 Words in Sch. Table 1 inserted (15.4.2025) by The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(4) (with reg. 1(2)) this amendment (text inserted) should be read in conjunction with other related provisions, see the commentary. inserted
F20 Words in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(5)(a) (with reg. 1(2)) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted
F21 Words in Sch. Table 1 omitted (15.4.2025) by virtue of The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 (S.I. 2025/383), regs. 1(1), 6(5)(b) (with reg. 1(2)) this amendment (text omitted) should be read in conjunction with other related provisions, see the commentary. omitted
I1 Reg. 1 in force at 1.4.2024, see reg. 1
I2 Reg. 2 in force at 1.4.2024, see reg. 1
I3 Reg. 3 in force at 1.4.2024, see reg. 1
I4 Sch. in force at 1.4.2024, see reg. 1
Defined Term Section/Article ID Scope of Application
company para SCHEDULE def_2fe5c42b9d
connected party expenditure reg. 2. def_688b2fe622
relevant global expenditure reg. 2. def_3016254032
tax adviser reg. 2. def_65b1f02e00
total qualifying expenditure reg. 2. def_353c208a41
visual effects vendor reg. 2. def_d1ef5d9a84

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