VATF36425 - What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: the administration of the tax reliefs: how the reliefs operate
The creative industries tax reliefs are corporation tax reliefs. They are claimed for each relevant accounting period by completing the appropriate section (바카라 사이트˜Information about enhanced expenditure바카라 사이트™) in the company바카라 사이트™s tax return form (CT600) and by supplying the required supplementary information.
The tax return form must be accompanied by either an interim or final certificate (VATF36423), as the case may be, from BFI that the film is British.
Further guidance can be found on the .