From 6 April 2026, all Theatre Tax Relief claims must include the new CT600P page with the CT600 Company Tax Return. Companies must complete the CT600P alongside the CT600 and submit them at the same time.
HMRC will release an updated version of the additional information form on 6 April 2026 to coincide with the introduction of the CT600P and eliminate duplicate information. HMRC’s guidance manuals will be updated on 6 April 2026 to reflect this.
HMRC has issued communications about this new requirement, which you can read here: Changes to the claims process for the Creative Industries tax reliefs and expenditure credit.
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