Getting your creative sector reliefs claim right

23 March 2026 / Insight posted in Articles

The UK’s creative sector reliefs are extremely valuable for businesses across the sector, including production companies, video games businesses, theatres and orchestras. It is critical that businesses claiming creative sector reliefs keep up to date with changing requirements, to ensure they understand not only what expenditure qualifies, but also how to submit a valid claim.

There have been a number of changes across both cultural and certified reliefs over the last few years, and a further change – the requirement to submit a supplementary page as part of the CT600 corporation tax return – taking effect from this April for both types of relief.

HMRC has recently issued updated guidance on the new requirements and recent changes to help raise awareness across the creative sector.

The key forthcoming change, which affects both cultural and certified reliefs, is the requirement to submit a supplementary page – the CT600P – as part of the corporation tax return. We outline both that new requirement and the other recent changes below.

New CT600P

From April 2026, claimants will be required to include a new supplementary page (CT600P) as part of the CT600 company tax return. The CT600P is split into three main sections:

Expenditure information for AVEC and VGEC claims

This section asks for expenditure totals (e.g. relevant global expenditure, qualifying expenditure) and expenditure credit amounts, aggregated by production type (e.g. total for all films, total for all high-end TV programmes etc.).

Credit redemption information

This section takes companies through the steps of redeeming AVEC and/or VGEC to reach payable credit, and is very similar to the form already in use for Research and Development Expenditure Credit (RDEC). Companies must also use this section to provide basic details of any group companies they are surrendering credit to. The credit redemption steps are currently covered by the Additional Information Form, but this will be removed once the CT600P is launched to prevent duplication.

Expenditure information for tax relief claims

This section asks for expenditure totals (e.g. total core expenditure, qualifying expenditure), additional deductions, losses surrendered and payable tax credits, again aggregated by production type (e.g. total for all video games, total for all theatrical productions etc.).

Full guidance on the CT600P will be made available once HMRC release the updated corporation tax forms for 2026 (in the first week of April). We understand that not all software will be ready to submit returns featuring page CT600P as of April 2026 – we are continuing to engage with HMRC to understand what we can do to file returns for taxpayers who may wish to submit their claims ahead of their software being ready.

If you have any questions about CT600P, please contact our experts: Gurvir Cheema, Steve Joberns or Lauren Gilman.

Existing changes – Cultural reliefs

The following changes for the cultural reliefs, affecting theatres, orchestras, museums and galleries, have already taken effect:

New administrative requirements

From 1 April 2024, all claims must include an Additional Information Form  – this is intended to make sure that HMRC receives clear and consistent information about each claim.

UK expenditure focus

From 1 April 2025 only expenditure on goods and services used or consumed in the UK is eligible for relief, instead of expenditure on goods and services provided from within either the UK or EEA.

Split accounting for transitional periods

Productions with accounting periods spanning 1 April 2025 must calculate relief separately for pre- and post-transition periods.

If you have any questions about the cultural reliefs, please contact our expert: Mark Twum-Ampofo, Head of Theatre.

Existing changes – Certified reliefs

HMRC has introduced important changes to the certified reliefs for the creative industries over the last 24 months as follows:

Mandatory online information form

From 1 April 2024, all claims must include a new online form detailing expenditure and eligibility for creative tax reliefs and Expenditure credits.

Transition to Expenditure Credits

Tax reliefs including Film, Television and Video Games Tax Relief are being replaced by the Audio-Visual Expenditure Credit (AVEC) and Video Games Expenditure Credit (VGEC). Theatre, Orchestra and Museums and Galleries Exhibition tax reliefs are unaffected by this change.

Transitionary timeline

New productions from 1 April 2025 must claim under AVEC or VGEC (in replacement of Film, TV and Video Games Tax Relief). There is a transitional period for productions that started before 1 April 2025. From 1 April 2027 all production should transition to AVEC or VGEC.

New Independent Film Tax Credit

From 1 April 2025 qualifying productions can claim for the new Independent Film Tax Credit. A low budget certificate must be obtained from the BFI and budgetary conditions must be met.

Visual Effects (VFX) Tax Relief

From 1 April 2025 claimants can claim an uplifted rate for UK visual effects work in AVEC Film and High-End TV productions.

UK expenditure focus

Expenditure credits prioritise UK-based spending with the aim of supporting domestic production.

If you have any questions about the certified reliefs, please contact our experts: Gurvir Cheema, Steve Joberns or Lauren Gilman.

How Moore Kingston Smith can help

As specialist advisers within the creative industries sectors, we engage regularly with HMRC both around changes in policy and the more practical aspects of making claims. We are uniquely positioned to help businesses understand these important developments and ensure that creative businesses can confidently navigate the rules, claim the correct reliefs and meet their tax obligations. If you have any questions on the changes, or would like help with your claim, please get in touch with us.