Creative industry tax reliefs for Corporation Tax
Find out if your creative industry company qualifies for Corporation Tax Relief and how to make a claim.
Creative industry tax reliefs are a group of 8 Corporation Tax reliefs that allow qualifying companies to increase their amount of allowable expenditure. This can reduce the amount of Corporation Tax the company needs to pay.
If your company makes a loss, you may be able to surrender the loss and convert some or all of it into a payable tax credit.
Who can claim
Your company can claim creative industry tax reliefs if it’s:
- liable to Corporation Tax
- directly involved in the production and development of:
- high-end television
- children’s television
- animation television
- video games
- theatrical productions
- orchestral concerts
- museum or gallery exhibitions
- involved with decision-making
- directly negotiates, contracts and pays for rights, goods and services
Your company must have responsibility throughout development, from the start of pre-production until the completion of the film, programme or game.
For theatrical productions, orchestral concerts or exhibitions, the company must be responsible for producing, running and closing the production.
To qualify for creative industry tax reliefs, all films, animation and television programmes or video games must be certified as British. They must pass a cultural test or qualify through an internationally agreed co-production treaty.
The British Film Institute (BFI) manages certification and qualification on behalf of the Department for Digital, Culture, Media and Sport. The BFI will issue:
- an interim certificate for uncompleted work
- a final certificate where production has finished
If you have any queries concerning certification, email: email@example.com or write to:
Head of Certification BFI
21 Stephen Street
What reliefs you can claim
You may be able to claim the following reliefs on your Company Tax Return:
- Film Tax Relief
- Animation Tax Relief
- High-end Television Tax Relief
- Video Games Tax Relief
- Children’s Television Tax Relief
- Theatre Tax Relief
- Orchestra Tax Relief
- Museums and Galleries Exhibition Tax Relief
If you make a claim for one of these reliefs you will also need to provide evidence to support your claim.
Creative industry tax reliefs are state aids.
If your company receives more than €500,000 a year in state aid, the details will be published annually on the European Commission website. This applies to all creative industries tax reliefs.
HMRC will contact you if we need more information.
A specialist unit within HMRC deals with most claims for creative industry tax reliefs. You can send your questions about claiming the reliefs to the Creative Industries Unit.
Last updated 15 February 2018 + show all updates
This guidance has been updated to include a link to the Museum and Galleries Exhibition Tax Relief manual.
A new section covering Museums and Galleries Exhibition Tax Relief has been added.
Links to Orchestra Tax Relief Manual and Video Games Development Company Manual have been added.
Guidance updated to advise companies if they receive more than €500,000 a year in state aid, certain details will be published on the European Commission website. Information about Orchestra Tax Relief added.
Details of Childrens Television Tax Relief added to the page.
Link to the Theatre Tax Relief manual has been added.