Creative sector tax reliefs

Are you missing out on tax relief in the creative sector?

Creative sector tax reliefs were introduced to help support the technological innovation and growth of businesses to maintain the UK’s position as a leader in the creative industry. Similar to Research & Development (R&D) tax relief, creative industry tax relief is part of the UK’s growing suite of special company tax reliefs.

Eligibility

Making a creative industry tax relief claim can be a complex process to undertake. However, our experienced tax team would first assess whether you are liable to Corporation Tax, and identify if you are directly involved in the production and development of:

  • certain films
  • high-end and children’s television programmes
  • animation programmes
  • video games
  • theatrical productions
  • orchestral concerts
  • museum or gallery exhibitions

Please note that companies that claim creative industry tax reliefs are subject to special tax rules.

Cultural test

In order to qualify for these reliefs, all films, TV programmes, animations or video games must pass a cultural test certifying that the production, programme or video game is British. Theatrical productions, orchestral concerts and exhibitions do not need to apply for or pass a cultural test.

How we can help:

  • Helping you to navigate through the claims process from recording, reporting through to final submission
  • Considering other relevant or complementary tax reliefs that may apply
  • Identifying core expenditure to maximise effectiveness of the reliefs
  • Presenting information to minimise exposure to challenges from HMRC

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