Guidance

Work out creative industry tax relief or expenditure credits for your production

Use this calculator to work out how much creative industry tax relief or expenditure credits you may get for your production and where to claim it on your Corporation Tax return.

Before you work out how much you can claim, you should check if your company qualifies for the tax relief or expenditure credits.

Before you start

If your period of account is over 12 months long, you will need to split it into 2 or more accounting periods, of up to 12 months each. You need to complete a separate calculation for each accounting period.

For theatre, orchestra or museums and galleries exhibition tax relief claims, if your accounting period starts before 1 April 2025 and ends on or after 1 April 2025, you will need to complete a separate calculation for each period before and after 1 April 2025.

Example

If your accounting period is 28 March 2025 to 8 April 2025 you will need to calculate 2 separate periods:

  • 28 March 2025 to 31 March 2025
  • 1 April 2025 to 8 April 2025

To use the online calculator you’ll need the:

  • accounting period start and end dates
  • details of the previous tax relief or expenditure credit claim, if there is one, including the total amount of:
    • income earned
    • expenditure paid
    • core expenditure
    • UK core expenditure
    • non-core expenditure
    • additional deduction claimed or qualifying expenditure to date
    • loss surrendered, if any
  • estimated total income and costs
  • total UK and non UK qualifying expenditure
  • any loss brought forward

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Updates to this page

Published 21 May 2025

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