HM Revenue & Customs is reviewing and reforming tax reliefs for the creative industries, including screen tax relief, audio-visual relief, print relief, and advertising relief, with consideration of broader measures such as VAT reductions on cultural events. The reform is active and involves coordination with the Department for Culture and the BFI on certification and grant-in-aid impacts.
Administrative changes are being made to all the creative industries tax reliefs. Additional changes are being made to correct anomalies and prevent abuse,
In response to: UK Independent Film Tax Credit
In response to: Creative industry tax reliefs: administrative changes
This measure is about technical clarifications of the relief rules, including what is eligible for relief.
This measure is about administrative changes being made to all the creative industry tax reliefs.
This tax information and impact note is about the reform of the film, TV and video games tax reliefs to expenditure credits.
Consultation on changes to the Social Investment Tax Relief (SITR) accreditation process.
Consultation on changes to the Social Investment Tax Relief (SITR) accreditation process.
This Tax Information and Impact Note is about the increase of Film Tax Relief (FTR) to 25% for all qualifying core expenditure, for all eligible film productions.