What’s New
- All Creative Industries tax relief or expenditure credit claims submitted from 6 April 2026 must include the new CT600P page alongside the regular CT600 company tax return. (gov.uk)
- The additional information form supporting these claims has been updated, and must be filed on or before the tax return itself. This update is designed to reduce duplicates and improve clarity. (gov.uk)
Practical Examples
- Imagine a film production company claiming film tax relief: alongside its CT600, it now fills out CT600P and related updated additional information form—all due at once.
- A company claiming music or theatre relief must ensure their agents use updated form from HMRC guidance to avoid the claim being delayed.
Actionable Advice for Businesses
- Review your current workflows: ensure tax and finance teams are aware of CT600P changes and timeline.
- Update internal checklists to include the new page/form.
- Watch out for validation issues: HMRC noted a small validation bug in CT600P; it won’t affect claim validity but may require following HMRC instructions. (gov.uk)
Strategic Considerations
- Count timing: prepare returns early in fiscal year to test versions of CT600P and avoid last-minute rush errors.
- For businesses in UK Creative Industries, retaining external tax advisers familiar post-April 2026 process changes could protect against compliance missteps.
- Ensure that accounting systems/software can generate CT600P information correctly.