Entity Setup
Creative Industries Reliefs: Navigating the CT600P Requirement in 2026
For companies claiming film, video game or theatre reliefs, the new CT600P form is now mandatory from 6 April 2026 — here’s how to get it right.
By NomadicTax Research Team • 5-8 min read • April 24, 2026
## What’s Changed for Creative Industries Reliefs
From **6 April 2026**, any UK company filing for creative industries tax reliefs or expenditure credits—**including Film Tax Relief, Video Games, Theatre, Audio-Visual Expenditure Credit, etc.**—must submit the **CT600P supplementary page** alongside the Company Tax Return (CT600) and also complete a new **Additional Information Form** due on or by the same day. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## What CT600P Does
- CT600P, known as the **Creative Industries supplementary page**, gathers detailed data on different qualifying expenditures (UK vs non-UK spend; core vs excluded costs) across relief schemes. ([gov.uk](https://www.gov.uk/government/publications/corporation-tax-research-and-development-ct600p-2026-version-3-creative-industries?utm_source=openai))
- It effectively replaces several legacy forms and boxes. Companies claiming creatives relief must ensure their software accommodates CT600P. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## Key Steps for Compliance
- **Accounting periods starting on or after 6 April 2026** require CT600P and related additional information. Make sure all claims are supported by this form. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
- **Software check**: confirm that your Corporation Tax software supports CT600P submission correctly, including required boxes like P310, P315, P540, P885 etc. ([gov.uk](https://www.gov.uk/guidance/completing-the-ct600p-page-for-creative-industries-reliefs?utm_source=openai))
- **Gather detailed supporting evidence**: certificates, production budgets, UK vs global expenditure splits, and where relevant, details about visual effects, etc. ([gov.uk](https://www.gov.uk/guidance/completing-the-ct600p-page-for-creative-industries-reliefs?utm_source=openai))
## Practical Example
Suppose a UK game development studio spent £2 million globally on development costs, of which £1.6 million was incurred in the UK, and £400,000 overseas. To claim the Video Games Expenditure Credit (VGEC) or relief, the forms must reflect this split, show qualifying expenditure, and ensure that all designated supplementary boxes are correctly filled in CT600P. If they omit CT600P or submit it after the CT600, claim risks being rejected or delayed.
## Tips to Avoid Common Pitfalls
- Start early: ensure budgeting and accounting practices capture detailed expenditure categories.
- Review production spend midway, so final numbers match estimates in CT600P.
- Communicate with your tax software provider if you see validation errors. HMRC has noted a small validation issue affecting some companies. They will provide fixes by April 2027. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
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Align your internal processes now to ensure smooth claims. The CT600P isn’t just a new form—it’s the backbone of creative industries’ claims under the modernized regime.