Compliance
UK Compliance Shake-Up: Creative Industry Reliefs & Charity Regulation Updates from April 2026
Important UK tax compliance changes starting 6 April 2026 will affect creative firms, charities and relief-claiming entities—whether you’re a producer, donor or regulator.
By NomadicTax Research Team • 5-8 min read • March 27, 2026
## The Upcoming Compliance Changes
Starting **6 April 2026**, the UK government is introducing two major compliance reforms affecting creative industries and charities.([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai)) These include:
- The **CT600P page** becomes mandatory for all creative industries tax relief or expenditure credit claims. Companies must submit this alongside their CT600 (company tax return).([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
- Changes to rules on **tainted donations**, **approved charitable investments**, and **attributable income**, affecting charities, donators, Community Amateur Sports Clubs (CASCs), and those who advise them.([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## What Firms and Charities Need to Do
To be compliant:
- **Creative firms**: Update internal accounting and tax-return templates to include CT600P and the new additional information form. Be ready for simultaneous submission of CT600 + CT600P starting 6 April.([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
- **Charities and CASCs**: Check whether donations are “tainted” (i.e. linked to wrongdoing or conditions making them unsuitable); ensure your approved investments meet updated conditions; and verify that any attributable income—income generated via agents or intermediaries—is treated accurately under the new rules. Ensure registration and monitoring systems are updated. |
## Practical Examples
- A film production company claiming Creative Sector Relief from 2025-26 tax year must include the CT600P portion when filing its CT600 this spring, and complete the updated additional info form. |
- A charity invested funds with intermediary agents should assess the new “approved charitable investment” criteria: if an investment is no longer compliant, it might lose tax relief status. |
## Risks for Non-Compliance
- Claims for primary reliefs or credits may be denied if CT600P missing or info form isn’t filed correctly. |
- Charities failing care on donations may risk investigations, loss of charitable status or tax penalties. |
## Taking Control: Checklist
1. Audit existing relief and credit claims to identify if CT600P or attribution of income is involved. 2. Train relevant staff or advisors on new form and rule changes. 3. Review donation acceptance policies and investment portfolios. 4. Engage with HMRC guidance manuals released around implementation date. |
This wave of changes is less about altering the amounts of tax owed and more about ensuring accurate disclosure, integrity, and traceability. Getting your compliance systems in order by April will avoid costs and reputational issues down the line.