The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations SI 2025/383 update the additional information required to be submitted in support of creative sector tax relief claims on and after 15 April 2025 particularly to reflect the new enhanced relief for visual effects.
The regulations make various minor changes and corrections to the regulations which established the additional information requirements (SI 2024/320). But more significantly they also set out new additional information items that companies must provide to HMRC as set out in reg 6. A new set of required information is also added for claims for the additional credit for visual effects under the new provisions added by FA 2025 s 26 with effect from 1 April 2025 (for expenditure incurred on or after 1 January 2025).
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The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations SI 2025/383 update the additional information required to be submitted in support of creative sector tax relief claims on and after 15 April 2025 particularly to reflect the new enhanced relief for visual effects.
The regulations make various minor changes and corrections to the regulations which established the additional information requirements (SI 2024/320). But more significantly they also set out new additional information items that companies must provide to HMRC as set out in reg 6. A new set of required information is also added for claims for the additional credit for visual effects under the new provisions added by FA 2025 s 26 with effect from 1 April 2025 (for expenditure incurred on or after 1 January 2025).
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
