SCHEDULE Additional information to be provided in relation to creative claims
Regulation 2
1 A claim to which Part 9D of Schedule 18 to the Finance Act 1998 (claims for tax relief under Parts 14A to 15E of the Corporation Tax Act 2009) applies must include the information specified in Table 1 in respect of—
(1) the company (“company” has the same meaning as section 1121 of the Corporation Tax Act 2010);
(2) the company officer responsible for ensuring the accuracy of the information provided under this Schedule;
(3) any agent or tax adviser engaged by the company, or which has provided services to the company, in any capacity in relation to the claim;
(4) the claim; and
(5) information relating to individual productions where—
(a) for the purpose of a claim under Parts 14A to 15B of the Corporation Tax Act 2009, “production” has the same meaning as in section 1179AA of the Corporation Tax Act 2009, and
(b) for the purpose of a claim under Parts 15C to 15E of the Corporation Tax Act 2009—
(i) “production” means theatrical production, orchestral concert or exhibition, and
(ii) “the highest value productions” means—
(aa) where a claim relates to 11 or more productions, the 10 productions within the claim for which the largest amounts of additional deduction are claimed, or
(bb) where a claim relates to 10 or fewer productions, each of the productions.
2 A claim under Part 14A, 15C, 15D or 15E of the Corporation Tax Act 2009 which includes “connected party expenditure” must, in addition to the information specified in Table 1 (required information relating to all creative claims under Parts 14A to 15E of the Corporation Tax Act 2009), also include the information specified in Table 2 (required information relating to connected party transactions).
Table 1 – Required information relating to all creative claims under Parts 14A to 15E of the Corporation Tax Act 2009.
Topic | Specified information
The company | accounting period start and end date, registered name, unique taxpayer reference number, VAT registration number (if registered for VAT), employer’s PAYE reference, within the meaning of regulation 2(1) of the Income Tax (Pay as you Earn) Regulations 2003 where applicable foreign Entertainers Unit reference number where applicable, and details of responsible officer: full name, telephone number, e-mail address, and role in company
Agent(s) or tax adviser(s) | name (or, if the agent or adviser is a registered company, its registered name), office address, additional information required when the form is completed by the agent; full name, telephone number, e-mail address; and third party authorisation form or other letter of authority in cases in which this has not already been provided to HM Revenue and Customs.
Details of claim(s) | type or types of relief claimed, and for claims under Parts 14A to 15E, of the Corporation Tax Act 2009, whether the company: has made any previous claims for relief under Parts 14A to 15E of the Corporation Tax Act 2009, in respect of any earlier accounting periods, and intends to make a claim for relief under Part 13 of the Corporation Tax Act 2009, in respect of the accounting period to which this claim relates, for all claims under Parts 15C to 15E of the Corporation Tax Act 2009, the total number of productions included in the claim, and for claims under Parts 15C to 15E of the Corporation Tax Act 2009, which relate to 11 or more productions, in respect of productions that are not the highest value productions: the total amount of theatre tax credit, orchestra tax credit, or museums and galleries exhibition tax credit claimed at each rate, for Theatrical productions, touring information, to include the number, date(s), and location(s) of performance(s), for Orchestral concerts and concert series, whether a concert series election has been made in respect of any of these productions, and for Museums and Galleries Exhibitions, touring information, to include the date(s) of the tour, number of tours and location(s) of venue(s). ...
Complete for every individual production | name of production, start date of pre-production, confirmation whether a production is in progress, has been completed or has been abandoned, date of abandonment if applicable, full relief and/or credit computation and expenditure breakdown. for Theatrical productions , with respect to each of the highest value productions: date of first ... public performance, whether a touring rate is being claimed, touring information, to include the number, date(s) and location(s) of performance(s). for Orchestral concerts and concert series , with respect to each of the highest value productions: date of first public performance, whether a concert series election has been made and if so, the date of the election. for Museums and Galleries Exhibitions , with respect to each of the highest value productions: date of opening day, confirmation of whether the claimant is the primary or secondary production company, ... whether a touring rate is being claimed , and touring information, to include the number, date(s) and location(s) of venue(s), for films, television programmes and video games: British Film Institute certificate reference number, British Film Institute certificate(s), ... ... for productions subject to a claim under Part 14A of the Corporation Tax Act 2009: relevant global expenditure for all accounting periods up to and including the accounting period to which the claim relates, relevant global expenditure for the accounting period to which the claim relates, where the relevant global expenditure in sub-paragraph (i) includes UK expenditure, the amount of that expenditure, whether an amount of expenditure credit has been claimed, or an additional deduction has been made, for any previous accounting periods, and if so, the amount of qualifying expenditure to date in the accounting period for which the company was last entitled, and claimed an expenditure credit, or made an additional deduction, and total expenditure credit claimed for the accounting period to which the claim relates, including any additional credit for relevant visual effects expenditure. for productions subject to a claim under Parts 15 to 15B, or each of the highest value productions subject to a claim under Parts 15C to 15E of the Corporation Tax Act 2009: core expenditure for all accounting periods up to and including the accounting period to which the claim relates, core expenditure for the accounting period to which the claim relates, where core expenditure in sub-paragraph (i) was incurred on goods or services that were used or consumed in the UK and the claim for relief relates to that expenditure, the amount of that expenditure, where core expenditure in sub-paragraph (i) was incurred on goods or services that were provided from within the United Kingdom and/or the European Economic Area and the claim for relief relates to that expenditure, the amount of that expenditure, whether an additional deduction has been claimed in a previous accounting period or periods, and, if so, the value of the additional deduction(s) previously claimed, the amount of surrenderable loss surrendered for the accounting period to which the claim relates, and the amount of film tax credit, television tax credit, video game tax credit, theatre tax credit, orchestra tax credit, or museums and galleries exhibition tax credit claimed for the accounting period to which the claim relates. for Certified low-budget films: the amount of relevant production expenditure that is excluded from the claim by section 1179DR(2)(a) of the Corporation Tax Act 2009.
Claims for additional credit for visual effects under section 1179EC Corporation Tax Act 2009 | total additional credit for relevant visual effects expenditure claimed, calculation showing how the number in paragraph (a) was reached, number of visual effects vendors engaged by the company to provide the relevant visual effects work, name and company reference number of each visual effects vendor engaged by the company to provide the relevant visual effects work, separate description of relevant visual effects expenditure incurred with respect to each visual effects vendor listed in paragraph (d), value of relevant visual effects expenditure incurred with respect to each visual effects vendor listed in paragraph (d), and number of individuals engaged by each visual effects vendor listed in paragraph (d) to provide relevant visual effects work.
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Table 2 Required information relating to connected party transactions.
Topic | Specified information
Details to be provided for each Production | Declaration of connected party transaction(s), Number of connected parties for the period, and Total value of transactions for the period
Details to be provided for each transaction | Date of transaction, Name of connected party, Amount of transaction, and Description of goods/services provided.
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