What Is Changing and When
From 6 April 2026, all claims for Creative Industries tax reliefs or expenditure credits must include a CT600P supplementary page alongside the CT600 Company Tax Return. Additionally, companies must submit a new additional information form to accompany or be submitted at the same time as their return. (gov.uk)
Who’s Affected?
- Any company claiming Creative Industries Tax Reliefs or Expenditure Credits (films, TV programmes, theatre, museums, etc.).
- Agents or accountants handling CT600 returns for such claims.
What You’ll Need to Do
- CT600P Page – Complete this supplementary page with details specific to your creative industries claim. It must be submitted at the same time as CT600. (gov.uk)
- Additional Information Form – To support your relief or credit claim with evidence such as cost breakdowns, cultural certification, and connected-party transactions. This updated form comes into force on 6 April 2026 to reduce duplication. (gov.uk)
Practical Examples
- Film Production Company: If Company A produces a movie and incurs core costs in visual effects, from 6 April 2026 it submits its CT600, CT600P, and the supporting form in one combined submission, showing separate UK/non-UK costs and certificate from the British Film Institute.
- Theatre Company: Reliable cost estimates must categorize costs—set, lighting, royalties—submit with the required pages and full cost breakdown in the supporting form.
Tips for Compliance
- Review Processes Now: Adjust workflows so CT600s and supplementary forms/checklists are ready to go in early April.
- Train Teams: Ensure accountants and in-house tax teams know what details are needed—certification, cost categorisation, connected party transactions.
- Watch for Validation Updates: Some companies report a CT600P page validation issue; HMRC indicates this won’t invalidate claims and will be fixed by April 2027. (gov.uk)
Why It Matters
This change increases transparency and consistency in creative industries claims. It helps HMRC process claims more efficiently and reduces follow-up queries. For businesses operating on tight margins, getting all paperwork right the first time means faster receipt of credits or relief.
Key Action Items
- Update your corporate tax return template to include CT600P
- Prepare supporting documentation to align with the new Additional Information form
- Ensure digital recordkeeping reflects requirement to segregate UK and overseas costs, and document connected party transactions
- Review validation messages in CT600P drafts—while early issues won’t void claims, they can signal any form of error primes for future cycles.