Compliance
UK Creative Industries Tax Reliefs: New Forms, Timelines & How to Get Ahead
Starting April 2026, claiming CT reliefs for theatres, museums, orchestras requires new supplementary filings. Here's how creative businesses can prepare.
By NomadicTax Research Team • 5-8 min read • March 31, 2026
## What’s Changing from 6 April 2026
The UK government is introducing the **CT600P supplementary form** as a requirement alongside the main CT600 form for companies claiming **creative industries tax reliefs or expenditure credits**. This update comes into effect on **6 April 2026**. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-141/issue-141-of-agent-update?utm_source=openai))
Also, the **Gambling Duty framework** is changing:
- From **1 April 2026**, **Remote Gaming Duty (RGD)** will increase from **21% to 40%** of profits. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
- **Bingo Duty** will be abolished from this same date. Bingo operators will not need to submit returns for periods on or after 1 April 2026. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## Who Should Be Tracking This Closely
- Companies operating in creative sectors—film, theatre, museums, galleries, orchestras—claiming reliefs or credits.
- Remote gaming operators and those currently paying Bingo Duty.
- Accountants, agents filing returns for clients under these reliefs—must adjust workflows to include new form CT600P.
## Compliance Guidance & Practical Steps
- Update financial software and accounts systems to support submission of CT600P with CT600 from 6 April.
- For creative businesses: prepare detailed production data—now up to 10 productions with full details; beyond that, summaries can be used. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-141/issue-141-of-agent-update?utm_source=openai))
- If operating bingo or remote gaming: calculate the impact of duty increases and possible relief from abolished duties; plan pricing, margins accordingly.
## Example Case:
- **Museo Arts Ltd**, a gallery that runs 12 exhibitions annually. Previously, they provided full details for all productions. Under new rules, they must submit full details for their **top 10 productions**, and a summary for the remaining 2. This streamlines workloads.
- **Digital Gaming Ltd** generates profits from online gaming operations across the UK and EU. With RGD increasing to 40% from 1 April 2026, they must reforecast expected profitability, cash flow, and potentially adjust business models or pricing.
## Strategic Opportunities & Risks
- Firms may accelerate certain expenditures or produce fewer qualifying projects to optimize effort under the new relief-reporting load. But be careful: quality of documentation matters. HMRC will validate productions.
- Remote gaming entities should review contracts and payment flows to ensure duty charge is based on “profits” post 1 April; changes mid accounting-period will apply partly. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## Conclusion
For UK creative sector businesses and operators affected by gaming and duty reforms, the changes commencing in April 2026 introduce new reporting forms, new rates, and abolished duties. Planning ahead with detailed records and software readiness will help avoid penalties and take full advantage of reliefs where they remain.