188体育

1.听听听听听 Business details

This section requests the company鈥檚 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鈥檚 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 188体育.

2.听听听听听 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 (鈥�64-8鈥�) 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.

3.听听听听听 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 further guidance.

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

The applicant must also indicate which categories of reliefs or expenditure credits the company is claiming for the period.

This will then unlock the appropriate sections below (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 鈥楩ilm, TV and Video Games tax relief鈥�, and also the box for 鈥楢udio-visual and Video Game Expenditure Credit.鈥�

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 transition for information on how this should be handled on the form.