TTR60030 - Claims: company tax return

Claims for the Creative Industries Tax Reliefs can only be made through Corporation Tax Self-Assessment (CTSA).  

This means that claims must be made in reference to an accounting period, and a company must file a Company Tax Return with HMRC (form CT600). The return must be accompanied by the company’s accounts for the accounting period. 

Claims can be made either in an original return or via an amendment to a return. Returns must be made digitally using specialist software. Claims in any other format (e.g. via email) will not be accepted. A list of recognised suppliers that provide software for tax returns and supplementary pages is available at Corporation Tax: commercial software suppliers (GOV.UK). Questions about the software being used should be directed to the software or service provider.

The date of the claim is the date that the tax return is filed to HMRC. However, the claim will only be valid if all the mandatory information and the additional information form have been supplied, either prior to or on the same day as the return is filed. 

If there is mandatory information missing when the return is filed, or the information form has not been submitted, then the claim is invalid and HMRC will amend the return to remove the claim. 

If the missing information or form is submitted after the date the return is filed, then the company’s tax return must be amended and the claim re-submitted (even if no changes are required to the CT600), in order for it to be recognised as a valid claim by HMRC. The date of the claim will be the date of the amendment. 

To make a claim, the ‘Information about enhanced expenditure’ section of the CT600 must be completed. Companies must also complete the CT600P Creative Industries supplementary page.

Most of the figures in the CT600 boxes are copied across from boxes on the CT600P. Guidance and a copy of the CT600P are available on GOV.UK. 

The boxes on the CT600 relevant to claims for creatives reliefs or credits are as follows: 

  • 540 Creatives tax credit 

  • 545 Amount claimed 

  • 570 Amount payable

  • 658 Creatives additional information form

  • 663 Creatives core expenditure

  • 665 Creatives additional deduction 

  • 670 Enhanced expenditure 

  • 885 Payable creatives tax credit 

The numbers refer to CT600 Version 3.  

Full guidance on how to complete the entirety of the CT600 is available in the Company Tax Return guide (GOV.UK).  
 

  • 540 Creatives tax credit 

The amount in this box must equal the amount in box P325 of the CT600P. It represents the amount of tax credit used to discharge tax liabilities. 


  • 545 Amount claimed (“Total of Research and Development credit and creative tax credit”) 

This is the amount of any creatives credits plus any R&D credits. It is the sum of boxes 530 (R&D), 540 and 541.

 

  • 570 Amount payable (“Surplus Research and Development credits or creative tax credit payable”) 

This is the figure in box 545 minus the figure in 525. 0 should be entered if the result is negative. 


  • 658 Additional creatives form

This box is a check box to confirm that the company has completed an additional information form (TTR60020) before submitting their CT600.

This box is a reminder to companies to complete an additional information form before submitting their claim. The form is still required as part of a valid claim, even if the company doesn’t tick this box.

The amount in this box must equal the amount in box P310 of the CT600P. It represents the total core expenditure incurred for the accounting period. 


  • 665 Creatives qualifying expenditure and/or additional deduction (formerly “Creative enhanced expenditure”) 

The amount in this box must equal the amount in box P315 of the CT600P. It represents the total value of additional deductions for the accounting period. 

 

  • 670 Enhanced expenditure (“Research and Development and creative enhanced expenditure”) 

This is the sum of box 665 and any R&D enhanced expenditure amounts that the company is also claiming. 
 

  • 885 Payable creatives tax credit 

The amount in this box must equal the amount in box P330 of the CT600P. It represents the net payable amount of tax credit for the accounting period.

Payments will be made to the bank details supplied on the CT600 in boxes 920-940.