New CT600P supplementary pages introduced for creative industries tax relief claims
HMRC has published CT600P[MF1], a new supplementary form for entities claiming creative industries tax reliefs or expenditure credits. From 6 April 2026, CT600P must be submitted with the Company Tax Return (CT600). The additional information form (AIF) will continue to be required and submitted separately.
What is CT600P?
CT600P is a new supplementary section of the CT600 Company Tax Return. It brings together the figures required for creative industries relief and expenditure credit claims and links them directly to the relevant boxes in the main CT600.
The introduction of CT600P aims to streamline the reporting of creative relief claims and improve consistency between the supplementary calculations and the core corporation tax return.
CT600P applies to claims for:
- Film Tax Relief
- High-end Television Tax Relief
- Children’s Television Tax Relief
- Animation Television Tax Relief
- Video Games Tax Relief
- Theatre Tax Relief
- Orchestra Tax Relief
- Museums and Galleries Exhibition Tax Relief
- Audio Visual Expenditure Credit
- Video Games Expenditure Credit.
When does CT600P apply?
CT600P will be mandatory for Company Tax Returns filed on or after 6 April 2026 where a creative industries relief or expenditure credit is claimed.
What information does CT600P collect?
CT600P collects the key information required to support creative industries tax relief and expenditure claims, including details of qualifying expenditure, calculated expenditure credit amounts and the amounts used against Corporation Tax liabilities. It also captures amounts carried forward and certain group surrender or restriction amounts. Figures entered into the CT600 creative relief boxes will now be drawn from the CT600P.
Is the additional information form still required?
Yes, the CT600P does not replace the AIF form. Companies must continue to submit an AIF to support their creative industries claim, either before or on the same day as the Company Tax Return. HMRC has also published an updated AIF, effective from 6 April 2026, which reflects the introduction of CT600P and associated reporting changes.
What should companies do now?
Creative sector entities should begin reviewing their claim process ahead of their next filing. In particular, they should ensure that:
- claim data is captured consistently across the CT600, CT600P and the AIF
- internal systems and processes are ready for the new filing requirements.
If you would like support reviewing your next creative industries tax relief or expenditure credit claim, please get in touch with your usual Crowe contact.
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