HMRC is implementing administrative changes to all creative industries tax reliefs as of 1 April 2026. These modifications address existing anomalies in the current relief structure and include provisions to prevent potential abuse of the schemes. The changes apply broadly across the creative sector, affecting film, television, theatre, orchestras, video games, and museum exhibitions.

Affected businesses claiming creative industry tax reliefs should review their current claims and administrative processes to ensure continued compliance with the updated requirements. No specific compliance deadlines or penalties were identified in this publication. Entities should consult the linked Equality Impact Assessment for additional context on the regulatory changes.