Compliance
Navigating the New CT600P Requirement for Creative Industries Reliefs
Starting 6 April 2026, companies in the creative sector must attach a new CT600P page when claiming Creative Industries tax reliefs and expenditure credits. Here's what that means and how to prepare.
By NomadicTax Research Team • 5-8 min read • April 10, 2026
## 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](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## 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
1. **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](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
2. **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](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## 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](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## 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.