CREC081200 - Claims: additional information form: sections 1, 2 and 3 - business, applicant and claim information

Section 1: Business details

This section requests the company’s unique taxpayer reference (UTR) and business name.

If the company has any of the following, they must be supplied:

  • VAT registration number
  • PAYE reference number
  • Foreign Entertainer’s Unit (FEU) reference number
    This is required where a company pays entertainers who do not live in the UK to appear in a production. Full guidance is available on GOV.UK.

This section also asks whether the claim covered by the form is the first claim to Creative Industries relief by the company. Answer 'Yes' if this is the first claim by the company for any production. Answer 'No' if the company has made claims for a different production in the past. Also answer 'No' if one of the company directors has made a claim through a different company in the past.

Section 2: About you

This mandatory section is requesting information about the applicant (the person who is actually completing the form), the company itself, and any agent involved in preparing the claim.

If the form is being completed by a representative of the company, they will be asked to give their full name, email address, telephone number and role in the company or business e.g. company director, chief finance officer.

If the form is being completed by an agent, they will be asked to give their full name, email address, telephone number, and the name and address of their business or firm. If the agent is not an authorised (’64-8’) agent of the company, then they must upload authorisation from the company. The agent must also give the name of a contact within the claimant company, and an email address and phone number for the company.

The form also asks the applicant to confirm whether they are content for HMRC to contact them via email.

Section 3: About the claim

The accounting period covered by this claim must be entered. This can be a maximum of 12 months. If the company has a long period of account, please see CREC062000.

If the company wishes to claim for more than one accounting period, they must submit multiple forms.

The applicant must indicate whether this form is part of a new claim, or is being filled in again as part of an amendment of an earlier claim.

The form also asks whether the company will claim any Research & Development relief for the same accounting period covered by the form. Answer 'Yes' if the company has claimed, or intends to claim, any kind of R&D relief in connection with any of the productions covered by the form.

The applicant must also indicate which reliefs or expenditure credits the company is claiming for the period, and then how many productions of each type.

This will then unlock the appropriate later sections (out of sections 4-6) for each of the chosen reliefs and expenditure credit categories.

For example, if the company is claiming Film Tax Relief on two films, and an Audio-Visual Expenditure Credit (AVEC) on one other film, then they need to tick the box for ‘Film, TV and Video Games tax relief’, and also the box for ‘Audio-visual and Video Game Expenditure Credit.’ Then they will need to select ‘Film Tax Relief’ from the list of reliefs, and enter ‘2’ when asked for the number of films. Then then will select ‘Film’ from the list of AVEC categories and enter ‘1’ when asked for how many.

If a production is opting into an expenditure credit from one of the previous tax relief regimes for films, television, or video games, please see our guidance on the transitional rules (CREC092000) for information on how this should be handled on the form.