We are increasingly asked the same question by production companies and arts organisations: why does a claim that looked routine last year now need another corporation tax schedule? The short answer is that HMRC introduced the CT600P form for creative sector tax relief claims in April 2026 and from returns submitted on or after 6 April 2026. It must now accompany creative industries’ relief and expenditure credit claims made on a CT600. HMRC also moved the expenditure-credit redemption detail into CT600P, so this is not a cosmetic extra page; it is now part of what makes many claims complete and processable.
Quick answer
- CT600P is HMRC’s new creative industries supplementary page for corporation tax claims, covering AVEC, VGEC, the legacy film, TV and video game reliefs, and the cultural reliefs for theatre, orchestras, museums, and galleries.
- If you submit a creative industries claim on or after 6 April 2026, you generally need to file CT600P with the CT600 at the same time, including for amended claims.
- CT600P does not replace the additional information form. The additional information form is still mandatory and must be sent before or on the same day as the CT600; otherwise, HMRC can treat the claim as invalid and amend the return to remove it.
- The biggest practical risks are missing the claim deadline, mismatching dates between the CT600 and the additional information form, omitting BFI certification or cost breakdowns, and forgetting that CT600P can cover only 12 months at a time.
What is the CT600P form for creative sector tax relief claims?
CT600P is HMRC’s new supplementary page for creative industries claims made as part of a Company Tax Return. HMRC published the form on 6 April 2026, and the current form is CT600P (2026) Version 3. It is designed to capture the figures for creative reliefs and expenditure credits, including the redemption steps for AVEC and VGEC that determine how much is set against tax, surrendered in a group, or paid out.
In practice, the form does three jobs. It records the expenditure and credit figures for AVEC and VGEC; it carries out the step-by-step redemption calculation for those credits; and it also provides the Corporation Tax supplementary reporting for the older audiovisual and video games reliefs plus the cultural reliefs. That matters because CT600P is not limited to new-style credits: it also reaches legacy claims still alive in the transitional period.
It is important to note here that CT600P is not just an AVEC/VGEC form. It is a single creative-industries schedule that now sits across film, television, video games, theatre, orchestra, and museums and galleries’ claims.
Who now has to file the new supplementary page CT600P?
Any company submitting a return on or after 6 April 2026 for a creative industries relief or expenditure credit claim should complete CT600P unless HMRC’s current guidance states otherwise.
HMRC’s public guidance says the requirement applies to creative industry claims submitted on or after that date, and HMRC’s online service guidance confirms it applies to both new and amended claims.
The claims in scope are set out in HMRC’s CT600P guidance and creative industries guidance.
| Situation | Is CT600P needed? | Why it matters |
| New AVEC claim | Yes | CT600P carries the expenditure figures and credit redemption steps |
| New VGEC claim | Yes | CT600P carries the expenditure figures and credit redemption steps |
| New legacy film, TV or video games relief claim | Yes | CT600P still covers predecessor reliefs during transition |
| New theatre, orchestra, museum or gallery claim | Yes | CT600P also covers cultural reliefs |
| Amended creative industries claim | Yes | HMRC says the requirement applies to amended claims too |
| Company receiving surrendered AVEC/VGEC from a group company | Often yes | CT600P can be used even if the recipient is not making its own creative claim, and CT600 box 614 may also be relevant |
** The table above reflects HMRC’s current guidance on CT600P scope and on group-surrendered AVEC/VGEC amounts.
One overlooked edge case is group relief for expenditure credits. HMRC’s CT600P guidance says a company can include amounts surrendered from other group companies even where it is not itself claiming a creative tax relief in that return. If you decide not to include some surrendered amounts in CT600P, HMRC still expects the surrendering company details to appear in the computations.
Read: How Creative Industry Tax Reliefs Can Reduce Your Corporation Tax Bill
Which claims and headline rates does CT600P cover in 2026?
CT600P covers both the new expenditure-credit regimes and the reliefs that still survive in the transitional window. For audiovisual and video games, the tax system is now centred on AVEC and VGEC, with legacy film, television, animation and video games reliefs closing to new productions after 31 March 2025 and closing fully from 1 April 2027.
| Claim type | Current headline rate | Important transitional point |
| AVEC for most films and high-end TV | 34% | Available on qualifying expenditure incurred from 1 January 2024 |
| AVEC for children’s TV and animation | 39% | Applies to animated films and animated TV programmes, plus children’s TV |
| AVEC for certified independent films | 53% | Higher rate claimable from 1 April 2025 on costs incurred from 1 April 2024, with a £15 million core-cost cap |
| Additional AVEC for relevant VFX costs | 39% | Available from 1 April 2025 for qualifying UK VFX costs incurred from 1 January 2025; outside the usual 80% cap |
| VGEC | 34% | Available on qualifying video game expenditure incurred from 1 January 2024 |
| Legacy film, TV and video games reliefs | Usually 25% payable credit on surrendered loss | Closed to new productions after 31 March 2025 and close fully from 1 April 2027 |
| Theatre, Orchestra and Museums/Galleries reliefs | 40% non-touring, 45% touring and orchestral | Permanent rates from 1 April 2025 |
**The rates and dates above come from HMRC’s current AVEC, VGEC and legacy-relief guidance, plus the government’s policy papers on the permanent cultural-relief rates.
- Eligibility
The rule set still turns heavily on whether the claimant is the proper production company and whether the production meets the relevant certification test.
- AVEC
Films and TV programmes must be certified as British or qualify under a co-production treaty, and at least 10% of core costs must relate to UK activities.
- VGEC
The game must be British-certified, intended for supply to the general public, and at least 10% of core costs must relate to UK activities.
What does CT600P guidance require you to enter?
CT600P guidance requires three broad categories of information: the accounting-period details, the expenditure-and-credit figures, and the cross-reference figures that feed back into the main CT600. The form starts with company details and an accounting period that cannot exceed 12 months. If the company’s period of account is longer than 12 months, you will need more than one tax return and more than one additional information form.
AVEC and VGEC Guidance
HMRC asks for the building blocks of the calculation. That includes relevant global expenditure, the part of that expenditure that is UK expenditure, the qualifying expenditure for the period, and the credit claimed for the period. For AVEC, CT600P also has a separate box for the additional visual effects credit.
For AVEC and VGEC, the form then walks through the six redemption steps. That is where many businesses slip: CT600P is not asking only what the gross credit is, but also how much is used against Corporation Tax, how much survives the notional tax charge, how much is surrendered to a group company, how much is used against other liabilities, and what is left as a payable amount.
For legacy film, TV, video games and cultural reliefs
HMRC allows you to enter combined totals on CT600P, but your corporation tax computation should still show the calculation for each production separately. That is an important distinction. CT600P can aggregate; your supporting computations should not.
A genuinely useful cross-check is the CT600 box mapping. HMRC’s manuals say the following CT600 boxes must line up with CT600P figures for a valid claim.
| CT600P figure | CT600 box | What it represents |
| P245 | 541 | AVEC/VGEC used to discharge liabilities |
| P190 | 886 | Payable AVEC/VGEC after redemption steps |
| P325 | 540 | Legacy creatives tax credit used to discharge liabilities |
| P330 | 885 | Payable legacy creatives tax credit |
| P310 | 663 | Total creatives core expenditure for predecessor reliefs |
| P315 | 665 | Total creatives additional deduction for predecessor reliefs |
| — | 614 | AVEC/VGEC surrendered to this company by a group company |
| — | 658 | Tick to confirm the additional information form has been completed |
**HMRC’s Creative Industries Expenditure Credit Manual sets out those CT600 box links expressly.
If you expect a payable amount, do not forget the bank details on the CT600. HMRC’s manual says payments will be made using the bank details supplied in the CT600.
Also Read: Cross-Border VAT for Film Companies: Updated Guidance for UK Producers and Distributors
What supporting evidence must be submitted with a CT600P claim?
CT600P is only part of the filing package. Since 1 April 2024, all creative industries claims must also be backed by an online additional information form, and HMRC says that form must be submitted before, or on the same day as, the CT600. If it is late, the original claim is invalid and the return has to be amended and the claim re-submitted.
The supporting package will usually include the following.
- Company identifiers such as the UTR, and if applicable the VAT and PAYE references, matching the CT600.
- The start and end dates of the accounting period, matching the CT600 exactly. HMRC says a date mismatch can cause the additional information form to be rejected and the claim removed from the CT600.
- For film, TV and video games, a digital BFI certificate and the DCMS reference number on that certificate. HMRC no longer accepts the British cultural certificate as a CT600 attachment for these claims; it must now go with the additional information form.
- Statements of core costs, split between UK and non-UK costs, plus a breakdown of costs by category.
- Connected party transaction details where relevant. HMRC’s additional information rules and manuals specifically require connected-party information for relevant claims, and if the required connected-party information is not supplied, qualifying expenditure can be restricted.
- For AVEC/VGEC claims, a computation showing how the credit was calculated for each production and an expenditure breakdown separating core from non-core expenditure and UK from non-UK expenditure.
If you are claiming the additional AVEC for visual effects, HMRC now wants more than a top-line figure. The updated additional information form asks for the amount of additional credit, vendor details, the cost incurred with each vendor, and the number of people engaged in qualifying VFX work. If there were more than 10 vendors, the excess vendor details must be attached separately.
For theatre, orchestra, and museums and galleries, the evidence pack is slightly different. Touring claims need venue or performance detail, and HMRC’s updated process now allows full production detail for only up to 10 productions, with a summary section for the rest.
How do AVEC and VGEC calculations work in practice?
AVEC and VGEC are calculated by reference to qualifying expenditure, and the figure is generally the lower of 80% of total core costs and the amount of UK core costs. Qualifying expenditure is calculated on a cumulative basis, which is why prior-period claims matter.
For AVEC and VGEC, the gross credit is taxable, and CT600P then takes you through the statutory redemption steps. First, it is used against Corporation Tax; then the notional tax charge is worked through; then any balance may be used against other Corporation Tax liabilities, surrendered to group companies, used for other company liabilities, or paid as a cash credit if an amount remains. That is why the gross credit on the production is not automatically the cash you receive.
A worked example makes the point. HMRC’s own example for AW Games Ltd shows a video game with £40 million of core expenditure, of which £30 million is UK expenditure. The qualifying expenditure is £30 million, because that is lower than 80% of total core costs; at 34%, the gross VGEC is £10.2 million. HMRC then notes that the payable amount depends on the company’s wider tax position and the redemption steps, not just the headline rate.
| HMRC’s AW Games example | Amount |
| Core expenditure | £40 million |
| UK core expenditure | £30 million |
| 80% of total core expenditure | £32 million |
| Qualifying expenditure | £30 million |
| VGEC rate | 34% |
| Gross expenditure credit | £10.2 million |
The figures above come directly from HMRC’s worked example.
Two exceptions deserve separate attention.
First, independent films can claim AVEC at 53%, but only on up to £15 million of core costs, and only where the film meets the BFI low-budget certification rules.
Second, qualifying VFX costs for non-animated, non-independent films and for high-end TV can attract 39% additional credit and are outside the normal 80% cap, but the extra VFX credit is only claimed in the completion period or a later period.
What are the main transitional traps, deadlines and compliance risks?
The biggest filing risk is timing
HMRC says creative industries claims should normally be made within 2 years from the end of the period of account or within 42 months from the beginning of the period of account where the period is longer than 18 months.
For older legacy audiovisual and video games relief periods, you may still encounter the older rule allowing claims up to one year after the company’s filing date, with the newer two-year rule applying to accounting periods beginning on or after 1 April 2024.
That time limit interacts with filing defects in an awkward way.
If the additional information form or mandatory evidence was not in place by the date the CT600 was filed, the claim is invalid and HMRC will amend the return to remove it. If the missing material is submitted later, the company must amend the CT600 and the date of claim becomes the date of the amendment, which can matter if the statutory deadline is already close.
Transition is the second major trap
AVEC and VGEC became mandatory for new productions from 1 April 2025 and become mandatory for all productions from 1 April 2027. Legacy film, television and video game releases, therefore, still exist for some productions, but only inside that narrowing window. A common mistake is assuming that because a claim is filed in 2026, it must automatically be under the new regime. That is wrong; the correct regime still depends on the production’s start date and the closure rules.
The third trap is assuming all cultural claims work on a purely UK-only basis for every open period.
From 1 April 2025, theatre, orchestra and museums and galleries reliefs moved to 40% and 45% permanent rates, and EEA expenditure stopped qualifying. But CT600P guidance still warns that in some cultural-relief cases you may need to consider European expenditure, which reflects the fact that older periods can still sit under earlier rules. Transitional periods therefore need careful handling rather than blanket assumptions.
A final practical point: HMRC has acknowledged a small CT600P validation issue affecting some companies. HMRC says it does not affect the validity of claims, and the online service guidance is being updated as the workaround evolves, with a service update planned for April 2027.
FAQs About CT600P Claim Guidance
Can I submit CT600P without the additional information form?
No, HMRC requires companies to submit the additional information form as part of a valid creative industries claim. Companies must submit the form before or on the same day as the CT600. If they submit it late or provide incomplete information, HMRC can amend the CT600 and remove the claim.
Does CT600P apply to amended returns as well as new claims?
Yes. HMRC’s online service guidance states that companies must complete the CT600P requirement for both new and amended claims involving one or more creative reliefs or credits. This requirement also applies to businesses correcting earlier returns after 6 April 2026.
Do I need a separate CT600P for each production?
No, not necessarily. CT600P allows combined totals for multiple productions in the same category, but HMRC says your corporation tax computations should still show the figures for each production separately. In other words, the schedule can aggregate, but your support file should not.
What if my accounting period is longer than 12 months?
CT600P can cover only one accounting period of up to 12 months. If your period of account is longer, you will normally file more than one CT600 and HMRC expects a separate additional information form for each accounting period claimed.
Can a company file CT600P just because another group company surrendered AVEC or VGEC to it?
Potentially, yes. HMRC’s guidance says a company can include surrendered AVEC or VGEC on CT600P even if it is not itself claiming a creative relief in that return. The recipient may also need to use CT600 box 614, and the surrendering company details should still be visible in the computations.
Do I need an accountant to complete CT600P?
The law does not require one, but the form is technical enough that professional review is often sensible, especially where the claim mixes AVEC or VGEC with legacy reliefs, includes connected-party costs, or involves group surrender or VFX uplift. The gross credit, the CT600 entries, and the payable amount are not the same figure, and that is where self-prepared claims often go wrong.
Need help with a CT600P claim?
If your company is making its first CT600P form for creative sector tax relief claims, the sensible next step is to review the claim before filing rather than after HMRC challenges it. At Apex, we would usually look at the corporation tax service side first, then the wider tax planning service position, and where the project overlaps with innovation expenditure, we would also check the R&D tax accountant service to make sure costs are not being pushed into the wrong regime.
If you want a second review before submission, contact us today and we can look at the claim, the evidence pack, and the CT600 mapping together.
