The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations, SI 2024/320, set out the following requirements in relation to claims for the creative sector tax reliefs:
the information that claimants must provide alongside their claims (including disclosures of transactions with connected parties); and
the mandatory electronic delivery of that information, and also the mandatory digital filing of amendments to corporation tax returns which include a claim to one of the creative sector tax reliefs.
The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations, SI 2024/320, set out the following requirements in relation to claims for the creative sector tax reliefs:
the information that claimants must provide alongside their claims (including disclosures of transactions with connected parties); and
the mandatory electronic delivery of that information, and also the mandatory digital filing of amendments to corporation tax returns which include a claim to one of the creative sector tax reliefs.
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