MGETR20038 | Museums and Galleries Exhibition Tax Relief: making a claim: supporting evidence

Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024

The company must prepare the following evidence, which will be submitted as attachments to the additional information form:

• a computation showing how the amount of relief has been calculated for each production

• a breakdown of production expenditure for each production

• details of any connected party transactions relevant to each production

The breakdown of production expenditure should separate core from non-core expenditure, and UK from non-UK expenditure (or European and non-European, as appropriate). It should also show the breakdown of expenditure between different phases of production (see MGETR60020) and any costs that have been apportioned between phases. The breakdown should give some detail of the types of cost that are included within the claim. The level of appropriate detail will depend on the size of the budget. Generally, the headings adopted by the production accountant are adequate. The optional templates provided by HMRC also give an indication of the type of heading expected, in the Expenditure Breakdown tab.

HMRC has produced templates which companies can complete and submit to help them with these requirements. These templates can be downloaded through the form itself, or obtained by emailing [email protected].