Statutory guidance

Creative industry tax relief claims under SI 2003/282 regulations 3 and 10

Relief for creative industries — additional information and amendments to company tax returns containing a creative industry tax relief claim.



These directions apply in relation to the delivery of:

  • additional information under paragraph 83WA of Schedule 18 to the Finance Act 1998 (‘additional information’)
  • an amendment to a company tax return containing a claim within Parts 14A to 15E of the Corporation Tax Act 2009 which is required to be delivered by electronic communications under regulation 3(2A) of the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (a ‘Creative Industry amendment’)
Published 2 April 2024