% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/hmrc_creative_industries.R
\name{hmrc_creative_industries}
\alias{hmrc_creative_industries}
\title{Download HMRC Creative Industries tax relief statistics}
\source{
\url{https://www.gov.uk/government/collections/creative-industries-statistics}
}
\usage{
hmrc_creative_industries(sector = NULL, tax_year = NULL, cache = TRUE)
}
\arguments{
\item{sector}{Character vector or \code{NULL} (default = all sectors).
Valid values: \code{"film"}, \code{"high_end_tv"}, \code{"animation"},
\code{"childrens_tv"}, \code{"video_games"}, \code{"theatre"}, \code{"orchestra"},
\code{"museum"}.}

\item{tax_year}{Character vector or \code{NULL} (default = all years).}

\item{cache}{Logical. Use cached file if available (default \code{TRUE}).}
}
\value{
An \code{hmrc_tbl} with columns:
\describe{
\item{sector}{Character. Creative-industries sector identifier.}
\item{tax_year}{Character. Tax year, e.g. \code{"2023-24"}.}
\item{companies}{Numeric. Number of companies (where reported).}
\item{claims}{Numeric. Number of claims (where reported).}
\item{productions}{Numeric. Number of productions (films, games,
etc., where reported).}
\item{relief_gbp_m}{Numeric. Amount of relief paid, GBP million.}
\item{status}{Character. HMRC revision status (e.g. \code{"Unchanged"},
\code{"Provisional"}).}
}
}
\description{
Downloads and tidies Table 1 (annual time series) of the HMRC Creative
Industries Statistics for each of the eight creative-industries reliefs:
Film, High-end TV, Animation, Children's TV, Video Games, Theatre,
Orchestra, and Museums and Galleries Exhibition. Published annually
each August.
}
\details{
Creative Industries reliefs are paid on an accruals basis. The latest
tax year in each sector's table is provisional and uplifted by HMRC for
claims not yet received; status is recorded in the \code{status} column.
Sector tables differ slightly in their column set (films track
\code{productions}, video games track \code{productions}, theatre tracks
\code{claims}/\code{productions}, museums track exhibitions, etc.); columns absent
from a sector's table are returned as \code{NA}.
}
\examples{
\donttest{
op <- options(hmrc.cache_dir = tempdir())
hmrc_creative_industries(sector = "film")
hmrc_creative_industries(tax_year = "2023-24")
options(op)
}

}
\seealso{
Other data fetchers: 
\code{\link{hmrc_capital_gains}()},
\code{\link{hmrc_corporation_tax}()},
\code{\link{hmrc_fuel_duties}()},
\code{\link{hmrc_income_tax_stats}()},
\code{\link{hmrc_inheritance_tax}()},
\code{\link{hmrc_patent_box}()},
\code{\link{hmrc_property_transactions}()},
\code{\link{hmrc_rd_credits}()},
\code{\link{hmrc_stamp_duty}()},
\code{\link{hmrc_tax_gap}()},
\code{\link{hmrc_tax_receipts}()},
\code{\link{hmrc_tobacco_duties}()},
\code{\link{hmrc_vat}()}
}
\concept{data fetchers}
