R&D Tax Reliefs for Creative Industries Form CT600P
Summary
HMRC published Version 3 of CT600P form for accounting periods in 2026, enabling companies in creative industries to claim R&D tax reliefs and expenditure credits. The form covers nine relief types including Film Tax Relief, Video Games Tax Relief, and Audio-Visual Expenditure Credit. Companies must use this supplementary page with their main Company Tax Return (CT600).
What changed
HMRC released CT600P (2026) Version 3, the official form for claiming R&D tax reliefs and expenditure credits in creative industries. The form covers nine specific relief categories: Film Tax Relief, Animation Tax Relief, High-end Television Tax Relief, Children's Television Tax Relief, Video Games Tax Relief, Theatre Tax Relief, Orchestra Tax Relief, Museums and Galleries Exhibition Tax Relief, and Audio-Visual Expenditure Credit including Video Games Expenditure Credit. Version 3 represents the current filing requirement for these claims.\n\nCompanies in qualifying creative industries should use this form as a supplementary page to their main CT600 Company Tax Return. Before filing, companies must verify whether they are required to submit their Company Tax Return online. Financial advisers assisting clients with creative industry tax claims should ensure the correct 2026 version is used. The form is available as a PDF from HMRC's published guidance pages.
What to do next
- Verify if your company is required to file Company Tax Returns online before using this form
- Download and complete CT600P (2026) Version 3 when claiming creative industry R&D reliefs
- Attach CT600P to your main CT600 Company Tax Return form when submitting
Source document (simplified)
Form
Corporation Tax: Research and Development (CT600P (2026) version 3) creative industries
Use this form to claim to claim tax reliefs and expenditure credits for the creative industries.
From: HM Revenue & Customs Published 6 April 2026 Get emails about this page
Documents
Corporation Tax: research and development (CT600P (2026) version 3)
PDF, 437 KB, 6 pages
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Details
Before you download the form and send it in the post, check when you need to send an online Company Tax Return.
Use this form if you’re claiming:
- Film Tax Relief
- Animation Tax Relief
- High-end Television Tax Relief
- Children’s 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
Related forms and guidance
Use form CT600 (2026) Version 3 to file a Company Tax Return for accounting periods starting on or after 1 April 2015.
Use the Budget 2025 — Overview of tax legislation and rates (OOTLAR) - GOV.UK for an overview of the main Budget changes affecting Corporation Tax.
Use the CT600P guidance to help you complete the CT600P supplementary page form.
Updates to this page
Published 6 April 2026
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