Creative and Audio-Visual Reliefs
Administrative changes are being made to all the creative industries tax reliefs. Additional changes are being made to correct anomalies and prevent abuse,
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Linked documents
- Impact Assessment Creative and Audio-Visual Reliefs — Equality Impact Assessment
▤ Verbatim text from source document
HMRC carry out equality impact assessments as an important part of our framework to ensure that projects and schemes do not unlawfully discriminate against those customers with protected characteristics.
HMRC completed this equality impact assessment to demonstrate that equality considerations are key in decision-making processes.