Why CT600P needs more than box entry

Creative industry Corporation Tax claims are rarely a simple form-completion exercise. A valid workflow has to connect the CT600, CT600P, the creative project evidence, the additional information form, company accounts, computations, and the final payable-credit or set-off position.

HMRC introduced CT600P for creative industries claims and expenditure credits. For returns submitted on or after 6 April 2026, HMRC guidance for Audio-Visual Expenditure Credit and Video Games Expenditure Credit says the CT600P supplementary page must be included where relevant.

What CT600P is used for

CT600P is the supplementary page for creative industries reliefs and expenditure credits. It is used for claims involving creative industry reliefs, Audio-Visual Expenditure Credit, and Video Games Expenditure Credit, including the calculation and redemption stages that determine how much credit is set against Corporation Tax, other liabilities, group surrender, or paid to the company.

The page does not replace the underlying evidence. It is the return-facing layer of a wider claim file.

Core evidence to collect before filing

The relevant production, game, programme, or project name.
The relief or expenditure credit being claimed.
Qualifying expenditure and the period it relates to.
Any cultural test certificate or interim/final certification evidence where relevant.
The additional information form submission evidence.
Computation working that reconciles to the CT600 and CT600P.
Payable-credit, set-off, or group-surrender review notes.
Director or client approval before submission.

Additional information comes before the return review

HMRC guidance says companies must submit an additional information form as evidence for creative industry tax relief claims. For practices, that creates a sequencing control: do not treat the CT600P as ready just because the Corporation Tax computation balances.

The file should show who prepared the additional information, what project it relates to, what figures were used, when it was submitted, and how the submitted details reconcile to the CT600P and computation.

AVEC and VGEC redemption review

Audio-Visual Expenditure Credit and Video Games Expenditure Credit claims involve redemption steps. The credit can be used against the company's Corporation Tax liability, outstanding Corporation Tax for other periods, surrendered to group companies where rules allow, or paid as a payable credit after the required steps.

This is where workflow discipline matters. A payable credit figure should not appear in the return without a record showing which liabilities were checked, what was set off, what was surrendered, and what remains payable.

Common CT600P review traps

Using CT600P figures that do not match the additional information form.
Missing the transition from older creative reliefs to expenditure credits.
Not preserving project-level evidence for each claim.
Forgetting that the Company Tax Return still needs accounts and computations.
Treating a payable credit as a simple refund without checking set-off steps.
Failing to update client approval after late changes to qualifying expenditure.

How Robocount supports CT600P workflow

Robocount treats CT600P as part of the CT600 filing package. The product workflow is designed to keep supplementary-page indicators, claim figures, computation evidence, iXBRL attachments, approval steps, and HMRC submission readiness together.

Keep CT600P figures visible alongside the main CT600 review.
Surface creative-industry claim checks before filing.
Preserve evidence prompts for additional information and project-level support.
Connect payable-credit review to final Corporation Tax liability and payment records.
Support practices building a reusable approval trail for specialist claims.

FAQ

Is CT600P required for all creative industry claims?

Check the current HMRC guidance for the relief and return date. HMRC guidance for AVEC and VGEC says that, for returns submitted on or after 6 April 2026, CT600P must be included where those credits are claimed.

Does the additional information form replace CT600P?

No. The additional information form supports the claim. The Corporation Tax return still needs the relevant CT600 and supplementary-page reporting where required.

Can a creative industries credit be paid directly to the company?

Possibly, but not as the first step. HMRC guidance describes redemption stages, including set-off against Corporation Tax liabilities before any payable-credit outcome. Keep the staged calculation in the file.

Useful HMRC references

This guide is general product and filing workflow information, not tax advice. Specialist creative-industry claims should be checked against current HMRC guidance and the project facts.

Creative industries CT600P evidence workflow.