CREC081700 - Claims: additional information form: supporting evidence
Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024
The company must prepare the following evidence, which will be submitted as attachments at different points of the additional information form:
- A computation showing how the amount of credit has been calculated for each production (CREC060000).
- A breakdown of production expenditure for each production. The level of appropriate detail will depend on the size of the budget. Generally, the headings adopted by the production accountant are adequate. The breakdown should separate core from non-core expenditure, and UK from non-UK expenditure.
- A computation showing how the total amount of credit, from all expenditure credit claims, is to be redeemed (CREC070000).
- Details of any connected party transactions relevant to each production (CREC052000).
- A British cultural certificate obtained from the BFI (British Film Institute) (CREC028000).
HMRC has produced templates which companies can complete and submit to help them with these requirements. These templates can be downloaded through the form itself, or obtained by emailing creative.industries@hmrc.gov.uk or the BFI.