Entity Setup
What Creative and Film Companies Must Know About CT600P Requirements
A detailed guide for creatives on new CT600P reporting obligations starting 6 April 2026, including what to include and how to prepare for changes to industry tax relief claims.
By NomadicTax Research Team • 5-8 min read • April 15, 2026
## Overview of Creative Industries Tax Reliefs
The UK offers several generous reliefs and expenditure credits for creative sectors, including **Film Tax Relief**, **High-End TV** relief, **Animation**, **Video Games**, **Theatre**, **Orchestra**, and **Museums and Galleries Exhibition** reliefs. These help production companies offset Corporation Tax by allowing credits or reliefs against core expenditure. ([gov.uk](https://www.gov.uk/guidance/corporation-tax-creative-industry-tax-reliefs?utm_source=openai))
## What CT600P Means
From **6 April 2026**, anyone claiming creative industry reliefs or credits must include the new **CT600P supplementary page** when filing their CT600 Company Tax Return. This is alongside an updated extra information form that supports claims. Failure to include the CT600P page may delay claims or lead to HMRC queries. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## What to Include on CT600P and Supporting Info Form
- Details of qualifying UK expenditure and non-UK expenditure to support reliefs such as AVEC and VGEC.
- Certification status (e.g. passed cultural test or co-production treaty status) if required.
- Expenditure breakdown: core vs non-core, UK vs overseas.
- Any amounts for Audio-Visual Expenditure Credit, Video Games Expenditure Credit, and how much tax credit or relief is claimed.
- Additional information form must be submitted **on or before** the same day as the CT600 and CT600P. ([gov.uk](https://www.gov.uk/government/publications/agent-update-issue-140/issue-140-of-agent-update?utm_source=openai))
## Actionable Advice for Producers and Accountants
1. **Software and systems check** – Ensure company tax return software supports CT600P input and that data fields for AVEC/VGEC etc. are mapped properly.
2. **Budgeting and forecasting** – Use creative-industry calculators to estimate reliefs under the new regime. Be clear whether projects incur expenditure before/after thresholds; timing matters.
3. **Cultural test compliance** – Keep documentary evidence in order (certificates, co-production agreements). HMRC may request proof.
4. **Align accounting periods** – If your accounting period spans April 2026, segregate the period before and after CT600P requirement to avoid confusion.
5. **Agent collaboration** – If using agents or tax advisors, ensure they know about CT600P and supporting form deadlines.
## Example Case
An independent video game studio in the UK with £2m of UK qualifying expenditure seeks to claim Video Games Expenditure Credit (VGEC). Their accounting period runs from 1 January 2026 to 31 December 2026. They must:
- When completing their CT600 for that period (filed in mid-2027), attach CT600P page.
- Include UK core VGEC costs, cultural test pass, and any overseas content (if any split).
- Submit supporting extra information form on same day.
- Ensure accurate mapping in their software system.
## Potential Challenges and Risks
- **Software lag**: some systems may not yet support CT600P page or AVEC/VGEC boxes. Work with your provider.
- **Errors in qualification**: incorrectly classifying qualifying expenditure may lead to disallowed claims or adjustments.
- **Timing misalignment**: accounting periods overlapping the change must be carefully handled to avoid misreporting.
- **Late submission penalties**: incomplete returns lacking CT600P or supporting info may trigger delays or inquiries.
## Bottom-Line Takeaways
The requirement to include CT600P marks tighter admin discipline for creative industries. Companies that plan ahead—reviewing their projects, accounting systems, and compliance with cultural test rules—will be best placed to navigate the changes. CT600P is not optional from April 2026; it is essential for any creative tax relief claimers.