Statutory guidance

Company tax returns with a creative industry tax relief claim — HMRC directions under SI 2003/282 regulations 3 and 10

Published 2 April 2024

Relief for creative industries: additional information and amendments to company tax returns containing a creative industry tax relief claim.

Directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282)

1. Scope

The Commissioners for His Majesty’s Revenue and Customs hereby make the following directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282).

These directions apply in relation to the delivery of:

• additional information under paragraph 83WA of Schedule 18 to the Finance Act 1998 (‘additional information’)
• an amendment to a company tax return containing a claim within Parts 14A to 15E of the Corporation Tax Act 2009 which is required to be delivered by electronic communications under regulation 3(2A) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (a ‘Creative Industry amendment’)

2. Additional information

a) Authenticating identity of sender under regulation 3(4)(a) and (7)

The approved methods for authenticating the identity of the sender of additional information are the use of a user ID and password, or a digital certificate where available. These must be set up as part of the HMRC Government Gateway verification process, in accordance with the Terms and Conditions for Online Services as set out on the HMRC website.

b) Method of electronic communications under regulation 3(4)(b) and (7)

The approved method of electronic communications for delivery of additional information is the internet.

c) Authenticating additional information under regulation 3(4)(c) and (7)

The approved method of authenticating additional information is the inclusion in the appropriate place in the G-Form (as to which see section 2d below) of details about the company officer responsible for ensuring the accuracy of the information provided.

This is required by paragraph 1 and the first entry in Table 1 of the Schedule to the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024.

d) Form of electronic communications under regulation 3(5) and (7)

The approved form in which additional information is to be delivered by electronic communications is using, and in accordance with the guidance for, the filing product provided by HMRC for the purpose on its website at the following link (known as a ‘G-Form’). Support your claim for creative industry tax reliefs.

e) Alternative form of electronic communications under regulation 3(5) and (7) where permitted by HMRC

Where permitted by HMRC, an alternative approved form of electronic communication for delivering additional information may be used. The alternative approved form in which additional information is to be delivered by electronic communications is using electronic mail. HMRC will notify those customers permitted to use the alternative approved form.

3. Amendments to company tax returns required to be delivered by electronic communications under regulations 3 and 10.

The directions under regulations 3 and 10 of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282) made on 8 December 2010 apply to a Creative Industry amendment as they apply to a company tax return.

4. Commencement

These directions have effect from 1 April 2024.

5. Signature

The Commissioners for His Majesty’s Revenue and Customs make these directions in relation to the matters referred to in regulations 3(3), 3(4), 3(5), 3(6) and 3(7) and 10(3) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (S.I. 2003/282).

Jon Sherman  Director, Business, Assets and International

25th March 2024

Signed by an Officer of His Majesty’s Revenue and Customs

For and on behalf of the Commissioners for His Majesty’s Revenue and Customs

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