Guidance

Completing the CT600P page for creative industries reliefs

How to complete CT600P supplementary page for creative industries reliefs and what information you need to include.

From:
HM Revenue & Customs
Published
8 April 2026

When to complete the pages

Complete these supplementary pages if your company is claiming any of the following:

  • Audio-Visual Expenditure Credit (AVEC), 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 (VGEC)
  • Video Games Tax Relief
  • Theatre Tax Relief
  • Orchestra Tax Relief
  • Museums and Galleries Exhibition Tax Relief

Find out more information about:

P1 Company name

Enter the company name.

P2 Tax reference

Enter the company’s 10-digit Unique Taxpayer Reference.

Period covered by this supplementary page (cannot exceed 12 months)

P3 start date of the accounting period

Enter the start date of the accounting period using the format DD MM YYYY.

P4 end date of the accounting period

Enter the end date of the accounting period using the format DD MM YYYY.

Audio-Visual Expenditure Credit

If your company has films or TV programmes for which it is claiming one of the predecessor tax reliefs instead of Audio-Visual Expenditure Credit, do not include them in this section — read box P260 onwards.

‘Relevant global expenditure’ is production expenditure that is core expenditure and is not excluded expenditure. It is expenditure ‘for this accounting period’ if it is brought into account when calculating the profits of the separate production trade for the accounting period covered by this supplementary form (read section 1179CA(2) of the Corporation Tax Act 2009).

‘Relevant global expenditure for this accounting period’ that is UK expenditure is the amount of expenditure from column A that was incurred on goods and services that are used or consumed in the United Kingdom (read section 1179AB(1) of the Corporation Tax Act 2009).

‘Qualifying expenditure for this accounting period’ is the amount given by step 4 of the credit amount calculation for the accounting period covered by this supplementary form (read section 1179CA(1) of the Corporation Tax Act 2009).

‘Expenditure credit claimed for this accounting period (excluding additional credit for visual effects)’ is the amount given by step 5 of the credit amount calculation for the accounting period covered by this supplementary form (read section 1179CA(1) of the Corporation Tax Act 2009).

‘Additional credit for visual effects for this accounting period’ is the amount calculated in accordance with the additional VFX credit calculation for the accounting period covered by this supplementary form (read section 1179EC(3) of the Corporation Tax Act 2009). It can only be claimed for films that are not animated or independent films, and for high-end TV programmes.

In each row of the table, you should enter the relevant global expenditure, UK expenditure, qualifying expenditure, expenditure credit and additional credit for all your productions that are of the same category. For example, if your company has produced 2 high-end TV programmes, you should include:

  • the sum of both productions’ relevant global expenditure for the period in box P10 column A
  • the sum of their UK expenditure in column B
  • the sum of their qualifying expenditure for the period in column C
  • the sum of expenditure credit claimed for the period on both productions in column D
  • the sum of any additional credit claimed for the period on both productions in column E

Although you should enter combined totals in this table, your computations should show a detailed calculation of all the figures for each production separately.

P5 Film

In each column, include the combined total for all your company’s films that are not animated films or independent films as follows:

  • in column A, enter the combined amount of relevant global expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure
  • in column C, enter the combined amount of qualifying expenditure for this accounting period
  • in column D, enter the combined amount of expenditure credit claimed for this accounting period
  • in column E, enter the combined amount of additional credit for visual effects claimed for this accounting period

Column E does not allow entries of less than zero. If you have a negative additional credit for visual effects, do not enter it in column E. You must reduce the expenditure credit claimed in column D by the amount of negative additional credit.

For more information, read:

P10 High-end TV programmes

In each column, include the combined total for all your company’s high-end TV programmes as follows:

  • in column A, enter the combined amount of relevant global expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure
  • in column C, enter the combined amount of qualifying expenditure for this accounting period
  • in column D, enter the combined amount of expenditure credit claimed for this accounting period
  • in column E, enter the combined amount of additional credit for visual effects claimed for this accounting period

Column E does not allow entries of less than zero. If you have a negative additional credit for visual effects, do not enter it in column E. You must reduce the expenditure credit claimed in column D by the amount of negative additional credit.

For more information, read:

P15 Children’s TV programmes

In each column, include the combined total for all your company’s children’s TV programmes as follows:

  • in column A, enter the combined amount of relevant global expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure
  • in column C, enter the combined amount of qualifying expenditure for this accounting period
  • in column D, enter the combined amount of expenditure credit claimed for this accounting period

P20 Animation

In each column, include the combined total for all your company’s animated productions. This includes both animated TV programmes and animated films:

  • in column A, enter the combined amount of relevant global expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure
  • in column C, enter the combined amount of qualifying expenditure for this accounting period
  • in column D, enter the combined amount of expenditure credit claimed for this accounting period

P25 Independent film

In each column, include the combined total for all your company’s independent films. A film is an independent film if it has received a low-budget certificate from the British Film Institute (BFI). Find out more about applying for British certification and tax relief on the BFI website.

In column A, enter the combined amount of relevant global expenditure for this accounting period. Note that this cannot exceed £15 million per film (read section 1179DR of the Corporation Tax Act 2009).

In column B, enter the combined amount of expenditure from column A that is UK expenditure.

In column C, enter the combined amount of qualifying expenditure for this accounting period.

In column D, enter the combined amount of expenditure credit claimed for this accounting period. Note that this cannot exceed £6.36 million per film, because of the £15 million limit on relevant global expenditure.

P30 Total

Enter the totals of boxes P5 to P25 for each column. Copy the figure in column C to box P75. Copy the figure in column D to box P80. Copy the figure in column E to box P81.

Video Games Expenditure Credit

If your company has video games for which it is claiming Video Games Tax Relief instead of Video Games Expenditure Credit, do not include them in this section— read box P260 onwards.

‘Relevant global expenditure’ is production expenditure that is core expenditure and is not excluded expenditure. It is expenditure ‘for this accounting period’ if it is brought into account when calculating the profits of the separate production trade for the accounting period covered by this supplementary form (read section 1179CA(2) of the Corporation Tax Act 2009).

‘Relevant global expenditure for this accounting period that is UK expenditure’ is the amount of expenditure from column A that was incurred on goods and services that are used or consumed in the United Kingdom (read section 1179AB(1) of the Corporation Tax Act 2009).

‘Qualifying expenditure for this accounting period’ is the amount given by step 4 of the credit amount calculation for the accounting period covered by this supplementary form (read section 1179CA(1) of the Corporation Tax Act 2009).

‘Expenditure credit claimed for this accounting period’ is the amount given by step 5 of the credit amount calculation for the accounting period covered by this supplementary form (read section 1179CA(1) of the Corporation Tax Act 2009).

P35 Video games

In each column, include the combined total for all your company’s video games as follows:

  • in column A, enter the combined amount of relevant global expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure
  • in column C, enter the combined amount of qualifying expenditure for this accounting period
  • in column D, enter the combined amount of expenditure credit due for this accounting period

P45 Total

Copy the figures in box P35 for each column. Copy the figure in column C to box P85. Copy the figure in column D to box P90.

Pre-step 1 restriction

Complete this section if you either:

  • have an amount of Step 2 restriction brought forward from a previous accounting period
  • wish to include an amount of Audio-Visual and Video Games Expenditure Credit surrendered from other group companies

Read HMRC internal manual CREC071100 — Expenditure credit redemption: the pre-Step 1 restriction for more information.

P50 Step 2 restriction brought forward from previous accounting periods or amounts surrendered from group companies

Enter the total amount of Step 2 restrictions which have been brought forward from previous accounting periods. If you have completed a CT600P supplementary page for this company before, you can copy the figure from box P210 of your most recent CT600P.

You can also include any AVEC or VGEC surrendered from other group companies, which can be used by your company for this accounting period (read section 1179CD and section 1179CE of the Corporation Tax Act 2009).

You may do this even if you are not claiming for any of the creative industries reliefs yourself in this return. However, if you choose not to include some surrendered Step 2 or 4 amounts in the CT600P, the details of the surrendering group company must still be included in your computations.

If you do include a surrendered amount, ensure the surrendering group company includes the details in their computations so that HMRC can account for the credit.

P55 Corporation Tax liability

Enter the figure from box 475 of your CT600 form minus the figure in box 530 of your CT600 form. If the figure in box 530 exceeds the figure in box 475, enter 0.00 in this box.

If you did not complete box 530, enter the figure from box 475 in this box.

P60 Amount of Step 2 brought forward and surrendered Audio-Visual and Video Games Expenditure Credit used to discharge Corporation Tax liability

Enter the lesser of boxes P50 and P55. Copy this figure to box P230.

P65 Amount of Step 2 brought forward Audio-Visual and Video Games Expenditure Credit carried forward

Enter the figure in box P50 minus the figure in box P60. Copy this figure to box P195.

P70 Remaining Corporation Tax liability carried forward to Step 1

Enter the figure in box P55 minus the figure in box P60. Copy this figure to box P100.

Step 1: calculation of Audio-Visual and Video Games Expenditure Credit set against Corporation Tax liability

This step uses expenditure credit arising in this accounting period to discharge any Corporation Tax liability remaining after the pre-Step 1 restriction. If you did not complete the pre-Step 1 restriction, your company’s Corporation Tax liability will be drawn from the figures in your CT600 form.

You can find more detailed guidance by reading:

P75 Qualifying expenditure on which Audio-Visual Expenditure Credit is claimed in this accounting period

Enter the figure from column C of box P30. This is the total amount of qualifying expenditure for the period on which Audio-Visual Expenditure Credit is claimed.

P80 Audio-Visual Expenditure Credit claim for this accounting period (excluding additional credit for visual effects)

Enter the figure from column D of box P30. This is the total amount of Audio-Visual Expenditure Credit to which your company is entitled for the accounting period.

P81 Additional credit for visual effects for this accounting period

Enter the figure from column E of box P30. This is the total amount of additional credit for visual effects to which your company is entitled for the accounting period.

P85 Qualifying expenditure on which VGEC is claimed in this accounting period

Enter the figure from column C of box P45. This is the total amount of qualifying expenditure for the period on which VGEC is claimed.

P90 VGEC claim for this accounting period

Enter the figure from column D of box P45. This is the total amount of VGEC to which your company is entitled for the accounting period.

P95 Total Audio-Visual and Video Games Expenditure Credit for the accounting period

Enter the sum of boxes P80, P81 and P90.

P100 Remaining Corporation Tax liability

Enter the figure from box P70. If you did not complete box P70, enter the figure from box 475 of your CT600 form minus the figure in box 530 of your CT600 form. If the figure in box 530 exceeds the figure in box 475, enter 0.00 in this box.

If you did not complete box P70 or box 530, enter the figure from box 475 in this box.

P105 Income Tax deducted from profits (applicable to Corporation Tax liability)

Enter the element of Income Tax deducted from gross profits and shown in box 515 which needs to be set against the Corporation Tax liability at box 475. This will be the full amount if there is no other liability in boxes 480 to 505.

If there are other liabilities in boxes 480 to 505, a fair and reasonable apportionment can be made between those liabilities and the box 475 liability. Only the liability which is apportioned against box 475 should be entered in this box.

P110 Maximum amount available for Step 1 set-off

Enter the figure in box P100 minus the figure in box P105.

P115 Amount of Audio-Visual and Video Games Expenditure Credit used to discharge Corporation Tax at Step 1

Enter the lesser of boxes P95 and P110. Copy this figure to box P235.

Step 2: calculation of notional tax charge

This step ensures that loss-makers receive the same net benefit as profit-makers, by applying a notional tax charge to the credit if it has not already been sufficiently reduced by Corporation Tax liability at Step 1. This makes the total cash benefit for all claimants equal to the expenditure credit, net of tax at the main rate of Corporation Tax.

Read HMRC internal manual CREC071300 — Expenditure credit redemption: Step 2 for more information.

P120 Step 1 balance carried forward to Step 2

Enter the figure in box P95 minus the figure in box P115.

P125 Corporation Tax charge on AVEC and VGEC for this accounting period (AP)

Enter the figure in box P95 multiplied by the main Corporation Tax rate for this accounting period.

P130 Total AVEC and VGEC arising in this accounting period less Corporation Tax charge on the AVEC and VGEC for this accounting period

Enter the figure in box P95 minus the figure in box P125.

P135 AVEC and VGEC arising in this accounting period less remaining Corporation Tax liability at Step 1

Enter the figure in box P95 minus the figure in box P110. If the figure in box P110 exceeds the figure in box P95, enter 0.00.

140 Step 2 restriction carried forward to next accounting period

Enter the figure in box P135 minus the figure in box P130. If the figure in box P130 exceeds the figure in box P135, enter 0.00.

Copy this figure to box P200.

Step 3: Audio-Visual or Video Games Expenditure Credit to be offset against outstanding Corporation Tax liabilities

Any amount remaining after Step 2 is used to discharge any outstanding Corporation Tax liabilities of the company for any other accounting periods. A liability is any amount of Corporation Tax that is due but not settled.

Read HMRC internal manual CREC071500 — Expenditure credit redemption: Step 3 for more information.

P145 Step 2 balance carried forward to Step 3

Enter the figure in box P120 minus the figure in box P140.

P150 Amount used to discharge Corporation Tax liability on another accounting period

This figure cannot exceed the figure in box P145.

Step 4: amount surrendered to group member

If the company is a member of a group, it may surrender some or all of any amount remaining after Step 3 to any other group member. This step is optional — your company can choose not to surrender any amount.

For more information read:

P155 Step 3 balance carried forward to Step 4

Enter the figure in box P145 minus the figure in box P150.

P160 Credit surrendered to group member

This figure cannot exceed the figure in box P155. Copy this figure to box P220. Your computations must include details of the other group company or companies you are surrendering credit to.

Step 5: Amount used to discharge other company liabilities

Any amount remaining after Step 4 is used to discharge any other liability of the company to pay a sum to the Commissioners, for example VAT liabilities or amounts owed under a contract settlement.

Read HMRC internal manual CREC071700 — Expenditure credit redemption: Step 5 for more information.

P165 Step 4 balance carried forward to Step 5

Enter the figure in box P155 minus the figure in box P160.

P170 Amount used to discharge other company liability on this Corporation Tax Self Assessment

Enter the amount used to discharge liabilities on your company’s tax return for this accounting period, including those which are not Corporation Tax but treated as such. For example: Bank Levy, controlled foreign company tax, and tax on loans to participators.

This figure cannot exceed the figure in box P165. Copy this figure to box P240.

P175 Amount used to discharge any other company liability

Enter the amount used to discharge other liabilities outside Corporation Tax. For example: PAYE or VAT.

This figure cannot exceed the figure in box P165 minus the figure in box P170.

P180 Total used to discharge other company liability

Enter the sum of boxes P170 and P175.

Step 6: Payable Audio-Visual and Video Games Expenditure Credit

The final amount remaining is payable to the company, provided that the company is not in administration or liquidation when its CT600 Company Tax Return is submitted.

Read HMRC internal manual CREC071800 — Expenditure credit redemption: Step 6 and payment for more information.

P185 Amounts not payable due to S1179CG CTA 2009

Enter the whole amount disallowed by section 1179CG of the Corporation Tax Act 2009 (the administration/liquidation rule), if applicable.

P190 Payable Audio-Visual and Video Games Expenditure Credit

Enter the figure in box P165 minus the sum of boxes P180 and P185. Copy this figure to box 886 of your CT600 form, unless it is zero.

Audio-Visual and Video Games Expenditure Credit carried forward

This section allows your company to surrender amounts of credit restricted by Step 2 to other companies in the same group. Like Step 4, this is optional, and your company can surrender some, all or none of its available credit as it chooses.

Credit which is not surrendered is carried forward and can be used to discharge your company’s Corporation Tax liabilities of future accounting periods, at the pre-Step 1 restriction.

Read HMRC internal manual CREC071400 — Expenditure credit redemption: treatment of amounts withheld at Step 2 for more information.

P195 Pre-step 1 restriction

Enter the figure from box P65. This figure can only include unused Step 2 amounts carried forward. It cannot include any amount of surplus surrender(s) from group companies.

P200 Step 2 restriction

Enter the figure from box P140.

P205 Surrendered to other group company

This figure cannot exceed the sum of boxes P195 and P200. Copy this figure to box P215. Your computations must include details of the other group company/companies you are surrendering credit to.

P210 Total carried forward to next accounting period

Enter the sum of boxes P195 and P200 minus the figure in box P205.

Audio-Visual and Video Games Expenditure Credit surrendered

P215 Step 2 restriction surrendered

Enter the figure from box P205.

P220 Step 4 credit surrendered to group member

Enter the figure from box P160.

P225 Total surrendered

Enter the sum of boxes P215 and P220.

Total credits to discharge against liabilities in this Company Tax Return

P230 | AVEC and VGEC pre-step 1 discharge amount | Enter the figure from box P60.

Enter the figure from box P60.

P235 | AVEC and VGEC Step 1 discharge amount

Enter the figure from box P115.

P240 AVEC and VGEC Step 5 discharge amount for this accounting period

Enter the figure from box P170.

P245 Total

Enter the sum of boxes P230, P235 and P240. Copy this figure to box 541 of your CT600 form.

P250 Details of AVEC and VGEC surrendered

You need to complete this section if you are surrendering any amount of credit using box P205 and/or box P160. Include details of all companies receiving a surrendered amount.

For each surrender, enter the:

  • name of the company receiving the surrendered amount
  • tax reference of that company (known as their Unique Taxpayer Reference number or UTR number)
  • start and end date of the accounting period of that company. This can be different from the period covered by your company’s tax return, but the periods must overlap by at least one day
  • amount surrendered

If you are surrendering credit to the same company for multiple different accounting periods of that company, make an entry in the table for each period.

Read HMRC internal manual CREC072000 — Expenditure credit redemption: treatment of amounts surrendered to group members for more information.

P255 Total amount surrendered

Enter the total of column D in table P250 for the amount surrendered. This figure should match the figure in box P225.

Film, high-end TV, children’s TV, animation and video games tax relief

If your company has films, TV programmes or video games for which it is claiming Audio-Visual or Video Games Expenditure Credits instead of one of the predecessor tax reliefs, do not include them in this section — read box P5 onwards.

If your production began on or after 1 April 2025, you must claim Audio-Visual or Video Games Expenditure Credits instead of the tax reliefs. All remaining productions must switch over to the expenditure credits from 1 April 2027. This section is unavailable for accounting periods beginning on or after that date.

For films and TV programmes, core expenditure is expenditure on pre-production, principal photography and post-production.

For video games, core expenditure is expenditure on designing, producing and testing a game. Do not include any sub-contractor costs that exceed the £1 million cap for video games and are therefore not qualifying expenditure (read section 1217CF(3A) Corporation Tax Act (CTA) 2009).

Core expenditure is expenditure ‘for this accounting period’ if it is brought into account when calculating the profits of the separate production trade for the accounting period covered by this supplementary form.

For films and TV programmes, ’UK core expenditure for this accounting period’ is the amount of total core expenditure for this accounting period that was incurred on goods and services that are used or consumed in the United Kingdom. Read:

For video games, European expenditure is used instead of UK expenditure. Enter the amount of total core expenditure for this accounting period that was incurred on goods and services provided from within the United Kingdom or European Economic Area (read section 1217AE(1) CTA 2009).

The ‘additional deduction’ is the amount given by:

The additional deduction is calculated for each period of account. If your company’s period of account is over 12 months long and is covered by multiple accounting periods, you should apportion the additional deduction between the accounting periods. You should only include the additional deduction for this accounting period in the table.

The ‘losses surrendered for this accounting period’ is the amount given by:

The ‘tax credit claimed for this accounting period’ is the amount given by:

In each row of the table, you should enter the combined total of:

  • total core expenditure
  • UK core expenditure (European for video games)
  • additional deduction
  • losses surrendered
  • tax credit claimed for all your productions that are of the same category

For example, if your company has produced 2 films, you should include the sum of:

  • both films’ total core expenditure for the period in box P260 column A
  • their UK core expenditure for the period in column B
  • their additional deductions for the period in column C
  • their losses surrendered in column D
  • tax credit claimed for the period on both productions in column E.

Although you should enter combined totals in this table, your computations should show a detailed calculation of all the figures for each production separately.

P260 Film

In each column, include the combined total for all your company’s films, including animated films, as follows:

  • in column A, enter the combined amount of total core expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure
  • in column C, enter the combined amount of additional deduction for this accounting period
  • in column D, enter the combined amount of losses surrendered for this accounting period
  • in column E, enter the combined amount of tax credit claimed for this accounting period

P265 High-end TV

In each column, include the combined total for all your company’s high-end TV programmes as follows:

  • in column A, enter the combined amount of total core expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure
  • in column C, enter the combined amount of additional deduction for this accounting period
  • in column D, enter the combined amount of losses surrendered for this accounting period
  • in column E, enter the combined amount of tax credit claimed for this accounting period

P270 Children’s TV

In each column, include the combined total for all your company’s children’s TV programmes as follows:

  • in column A, enter the combined amount of total core expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure
  • in column C, enter the combined amount of additional deduction for this accounting period
  • in column D, enter the combined amount of losses surrendered for this accounting period
  • in column E, enter the combined amount of tax credit claimed for this accounting period

P275 Animation

In each column, include the combined total for all your company’s animated TV programmes. Do not include animated films.

In column A, enter the combined amount of total core expenditure for this accounting period.

In column B, enter the combined amount of expenditure from column A that is UK expenditure.

In column C, enter the combined amount of additional deduction for this accounting period.

In column D, enter the combined amount of losses surrendered for this accounting period.

In column E, enter the combined amount of tax credit claimed for this accounting period.

P280 Video games

In each column, include the combined total for all your company’s video games as follows:

  • in column A, enter the combined amount of total core expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is European expenditure
  • in column C, enter the combined amount of additional deduction for this accounting period
  • in column D, enter the combined amount of losses surrendered for this accounting period
  • in column E, enter the combined amount of tax credit claimed for this accounting period

P285 Total

Enter the totals of boxes P260 to P280 for each column.

Cultural reliefs

Core expenditure is defined in:

Core expenditure is expenditure ‘for this accounting period’ if it is brought into account when calculating the profits of the separate production trade for the accounting period covered by this supplementary form.

‘UK core expenditure for this accounting period’ is the amount of total core expenditure for this accounting period that was incurred on goods and services that are used or consumed in the United Kingdom. Read:

For accounting periods beginning before 1 April 2025, you may need to include European expenditure instead of UK expenditure, for some or all of the period. European expenditure is expenditure on goods and services provided from within the United Kingdom and European Economic Area.

For more information, read the following:

The ‘additional deduction’ is the amount given by:

The additional deduction is calculated for each period of account. If your company’s period of account is over 12 months long and is covered by multiple accounting periods, you should apportion the additional deduction between the accounting periods. You should only include the additional deduction for this accounting period in the table.

The ‘losses surrendered for this accounting period’ is the amount given by:

The ‘tax credit claimed for this accounting period’ is the amount given by:

In each row of the table, you should enter the combined total of total core expenditure, UK core expenditure, additional deduction, losses surrendered, and tax credit claimed for all your productions that are of the same category.

For example, if your company has produced 2 theatrical productions, you should include the sum of:

  • both productions’ total core expenditure for the period in box P290 column A
  • their UK core expenditure in column B
  • their additional deductions for the period in column C
  • their losses surrendered in column D
  • tax credit claimed for the period on both productions in column E

Although you should enter combined totals in this table, your computations should show a detailed calculation of all the figures for each production separately.

P290 Theatre

Theatre productions include dramatic productions, plays, operas, musicals and ballets. In each column, include the combined total for all your company’s theatrical productions as follows:

  • in column A, enter the combined amount of core expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure. Remember that you may need to include European expenditure in some cases
  • in column C, enter the combined amount of additional deduction for this accounting period
  • in column D, enter the combined amount of losses surrendered for this accounting period
  • in column E, enter the combined amount of tax credit claimed for this accounting period

P295 Orchestra

In each column, include the combined total for all your company’s orchestral productions as follows:

  • in column A, enter the combined amount of core expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure — remember that you may need to include European expenditure in some cases
  • in column C, enter the combined amount of additional deduction for this accounting period
  • in column D, enter the combined amount of losses surrendered for this accounting period
  • in column E, enter the combined amount of tax credit claimed for this accounting period

In each column, include the combined total for all your company’s museum or gallery exhibitions as follows:

  • in column A, enter the combined amount of core expenditure for this accounting period
  • in column B, enter the combined amount of expenditure from column A that is UK expenditure. Remember that you may need to include European expenditure in some cases
  • in column C, enter the combined amount of additional deduction for this accounting period
  • in column D, enter the combined amount of losses surrendered for this accounting period
  • in column E, enter the combined amount of tax credit claimed for this accounting period

P305 Total

Enter the totals of boxes P290 to P300 for each column.

Cultural reliefs and film, high-end TV, children’s TV, animation and video game tax relief

P310 Total core expenditure for this accounting period

Enter the sum of boxes P285A and P305A. Copy this figure to box 663 on your CT600 form.

P315 Total additional deduction for this accounting period

Enter the sum of boxes P285C and P305C. Copy this figure to box 665 on your CT600 form.

P320 Total tax credit claim for this accounting period

Enter the sum of boxes P285E and P305E.

P325 Payable tax credit set-off against other liabilities on this return

This figure cannot exceed the figure in box P320. Copy this figure to box 540 on your CT600 form.

P330 Balance payable tax credit

Enter the figure in box P320 minus the figure in box P325. Copy this figure to box 885 on your CT600 form, unless it is zero.

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Published 8 April 2026

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