# The Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations (S.I. 2024/320) (“the 2024 Regulations”).
Part 9D of Schedule 18 to the Finance Act 1998 deals with claims for the creative sector tax reliefs, which are set out in detail in Parts 14A to 15E of the Corporation Tax Act 2009.
Paragraph 83WA of Schedule 18 to the Finance Act 1998 provides that regulations may specify the information to be provided by the claimant company in support of a claim for relief, the form and manner in which, and time by which, that information is to be provided, and the consequences of failing to provide that information.
The 2024 Regulations specify the additional information to be provided by claimant companies in support of any claims for the creative sector tax reliefs. The 2024 Regulations also specify the manner in which, and time by which, the mandated information is to be provided and the consequences of failing to provide it.
Regulation 3 of these Regulations amends paragraph (1) of the Schedule to the 2024 Regulations to clarify which productions the company would be required to provide information to support a claim for relief by setting out the meaning of “production” and adding a new definition of “10 highest value productions”.
Regulation 4 of these Regulations amends Table 1 of the Schedule to the 2024 Regulations to add to, amend and remove information specified in Table 1.
A Tax Information and Impact Note covering this instrument was published on 30 October 2024 alongside the Autumn Budget 2024 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2026/249/note (the official version)
Page: https://openlegislation.uk/relief-for-creative-industries-additional-information-requirements-and-miscellaneous-amendments-amendment-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.