What CT600P is for

CT600P is the Company Tax Return supplementary page for creative industries. It supports claims for creative industry reliefs and expenditure credits, including the newer Audio-Visual Expenditure Credit and Video Games Expenditure Credit regimes.

HMRC has moved CT600P from being a niche supporting page into a key part of creative claims. GOV.UK guidance says that if a company submits a return on or after 6 April 2026 and claims one or more creative reliefs or credits, it must include CT600P with the return.

When CT600P normally applies

HMRC guidance says CT600P should be completed where a company claims Audio-Visual Expenditure Credit, including enhanced relief for independent films and additional credit for visual effects costs, Film Tax Relief, High-End Television Tax Relief, Children's Television Tax Relief, Animation Tax Relief, Video Games Expenditure Credit, Video Games Tax Relief, Theatre Tax Relief, Orchestra Tax Relief, or Museums and Galleries Exhibition Tax Relief.

The practical question is not just whether the company has creative income. It is whether the CT600 includes a qualifying creative relief or credit claim that needs production-level disclosure and credit calculation detail.

AVEC and VGEC claims

Audio-Visual Expenditure Credit and Video Games Expenditure Credit are expenditure-credit regimes. GOV.UK guidance says companies claiming these credits on or after 6 April 2026 must include CT600P with the Company Tax Return.

For practices, AVEC and VGEC claims need a disciplined review path. The working file should show the production, qualifying expenditure, credit due, amounts used against liabilities, any surrender to group companies, and any payable credit.

Predecessor creative reliefs

CT600P also covers predecessor creative reliefs, including Film Tax Relief, High-End Television Tax Relief, Children's Television Tax Relief, Animation Tax Relief, Video Games Tax Relief, Theatre Tax Relief, Orchestra Tax Relief, and Museums and Galleries Exhibition Tax Relief.

These claims can involve enhanced expenditure, additional deduction, payable credit, and separate production-level evidence. A good filing workflow should not flatten all of that into one note field.

Additional information and evidence

GOV.UK guidance for AVEC and VGEC says a company must submit an additional information form as evidence for creative industry relief claims. HMRC's creative industries expenditure credit manual also explains that companies must complete CT600P alongside the CT600 as part of the Company Tax Return.

That makes CT600P a pre-submission checklist item. Before filing, the reviewer should know which relief or credit is being claimed, whether the additional information requirement has been dealt with, and how the payable credit or credit-redemption calculation reaches the CT600.

Payable credit and CT600 box checks

HMRC's creative industries expenditure credit manual links CT600 boxes to CT600P figures. It says CT600 box 886 for payable AVEC and VGEC must equal CT600P box P190. It also links payable creatives tax credit in CT600 box 885 to CT600P box P330 for predecessor reliefs.

These checks matter because the final repayment or payable credit depends on the credit-redemption steps and the company's wider tax liabilities. If the return changes late in the job, the payable credit figures should be reviewed again before submission.

What accountants should review before filing

Identify which creative relief or expenditure credit is being claimed.
Check the production-level claim schedule and qualifying expenditure analysis.
Confirm whether the claim uses AVEC, VGEC, or a predecessor relief.
Record additional information form status before submission.
Reconcile payable credit figures to the relevant CT600P and CT600 boxes.
Retain evidence for cultural test, production status, and claim calculations where relevant.

How Robocount handles CT600P workflow

Robocount treats CT600P as part of the Corporation Tax return package. The supplementary page, claim evidence, computation, payable credit review, and CT600 output all need to stay aligned.

Tracks production-level creative industry detail.
Supports AVEC and VGEC expenditure credit workflows.
Connects creative credit calculations to the CT600 payable credit cascade.
Uses a shared gate so the CT600P indicator and HMRC output stay aligned.
Surfaces additional-information and payable-credit review points before filing.

FAQ

Is CT600P required for creative claims submitted after 6 April 2026?

GOV.UK guidance says that if a company submits a return on or after 6 April 2026 and claims one or more creative reliefs or credits, CT600P must be included with the return.

Does CT600P cover AVEC and VGEC?

Yes. HMRC's CT600P guidance includes Audio-Visual Expenditure Credit and Video Games Expenditure Credit, alongside predecessor creative reliefs.

Do creative claims need an additional information form?

GOV.UK guidance says companies must submit an additional information form as evidence for creative industry relief claims. Keep that status visible before filing the CT600.

Which CT600 payable credit boxes should be checked?

HMRC's manual links payable AVEC and VGEC in CT600 box 886 to CT600P box P190. It links payable creatives tax credit in CT600 box 885 to CT600P box P330 for predecessor reliefs.

Useful HMRC references

This guide is general product and filing workflow information, not tax advice. Check the latest HMRC guidance and the company's creative industry claim before filing.

CT600P: creative industry reliefs, AVEC, VGEC, and payable credits.