HM Revenue & Customs (HMRC) has issued a new warning to people claiming creative sector tax relief. In a post on X this week, the UK tax authority wrote: "New requirement for Creative Industry Tax Relief claimants. Your Creative Industry Tax Relief claims must now include the CT600P creative industries supplementary page as part of your Tax Return."
Expenditure credits give qualifying companies a taxable credit based on their amount of allowable expenditure, according to GOV.UK. This is used to pay off Corporation Tax liability and can also be set against other tax liabilities. The company receives any remaining amount as a payable credit.
Who Can Claim Creative Industry Tax Relief?
A company can claim creative industry tax reliefs or expenditure credits if it is liable to Corporation Tax and directly involved in the production and development of films, high-end television, children’s television, animated television, video games, theatrical productions, orchestral concerts, or museum or gallery exhibitions. The company must also be actively involved with decision-making and directly negotiate, contract, and pay for rights, goods, and services.
The company must take responsibility throughout development, from the beginning of pre-production through to the film, programme, or game's completion. For theatrical productions, orchestral concerts, or exhibitions, the firm must be responsible for producing, running, and closing the production.
Certification Requirements
All films, television programmes, or video games must be certified as British through a points-based cultural test or confirmed as being made under an internationally agreed co-production treaty. Both assessments are managed by the British Film Institute (BFI) on behalf of the Government. The BFI will issue an interim certificate for uncompleted work, as well as a final certificate when the production has concluded.
New Reporting Requirement
Provided your business qualifies as the production company and passes the cultural test (if applicable), it may be able to claim from a range of reliefs or expenditure credits. To do this, Company Tax Returns submitted on or after April 6, 2026, must now include the CT600P Creative Industries supplementary page. The form is a new addition, which simplifies what had been a more complicated reporting system. All creative sector relief claims must still also be accompanied by an Additional Information Form.
