Compliance
Compliance Must-Knows: UK Business Tax Reliefs and Filing Rules Changing in Spring 2026
From new reporting requirements for tax relief claims to updated deadlines, UK businesses need to be aware of upcoming shifts that affect how they comply with corporation tax rules.
By NomadicTax Research Team • 5-8 min read • April 5, 2026
## What’s Changing As of 6 April 2026
Several compliance obligations are being updated in the UK, particularly for businesses making **Creative Industries tax reliefs** or using other expenditure credits. As of **6 April 2026**:
- All claims must include the new **CT600P** page along with the CT600 Company Tax Return. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
- An updated version of the additional information form will be introduced to remove duplicated data between forms. Guidance will also be revised. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## Employer Obligations: Veterans’ NI Relief and Creative Industry Changes
- Employers hiring qualified veterans no longer pay **employer National Insurance** contributions on earnings up to £50,270 for the first year of civilian employment. This relief is being extended until **April 2028**. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
- Charity compliance rules will also change: tainted donations, approved charitable investments, and “attributable income” rules are being updated. Affects charities, CASCs, donors, and their advisors. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## Why These Matters for Businesses and Advisors
- **Reporting accuracy**: Missing the CT600P or using old forms may lead to rejected claims or delays in relief payments.
- **Penalties risks**: With revisions in compliance documentations, charities and businesses may inadvertently breach rules if unaware of new “tainted donation” or “approved investment” definitions.
- **Software preparation**: Filing software must be updated to incorporate CT600P, new forms, and filing requirements—prior to April 6.
## Practical Steps You Should Take Now
- Review whether your business claims Creative Industries reliefs or expenditure credits. If yes, ensure your tax software or agent is ready to use CT600P and the revised information forms.
- If hiring veterans, adjust payroll systems to apply the extended NI relief. Check whether your employee qualifies as a “qualified veteran” under the updated criteria.
- If your organization is a charity or supports charities, review gifting, donations, and investment arrangements for “tainted” or “approved” status. Seek guidance or legal advice where definitions are unclear.
## Case Example
A small production company claims film tax relief and other creative industry credits. Under prior rules, it filed CT600 with relief schedules. Starting April 6, 2026, the same company must also attach CT600P and the new additional information form **at the same time**. Missing any piece or using the wrong form could lead to delays or challenge from HMRC.
## Key Takeaways
1. June or later won’t be early enough—compliance changes begin **on 6 April 2026**.
2. Coordinate with your tax preparers or software providers now to make sure all CT600, CT600P, and related filings will be correct.
3. For charities and employers, ensure you understand the transformed rules around tax reliefs and donations to avoid pitfalls.
Staying in compliance with these changes doesn’t just avoid penalties—it preserves the right to valuable reliefs and maintains your organization’s reputation with tax authorities.