CREC083000 - Claims: CT600 details

The following boxes on the CT600 must all be completed to make a valid claim to a Creatives Expenditure Credit and/or a Creative Industries Tax Relief. 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 (188体育).

Guidance on how to calculate the Creatives Expenditure Credit is available at CREC060000.
Guidance on the expenditure credit redemption steps is available at CREC070000.


  • 540 Creatives tax credit

What to enter in this box depends on the software used to complete the return.

If the software used includes both box 540 and box 541, box 540 should only be used to enter the gross amount of tax credit due under the predecessor tax reliefs: Film Tax Relief, the television tax reliefs and Video Games Tax Relief. Companies should not include any amount of Audio-Visual or Video Games Expenditure Credit (AVEC or VGEC) in this box.

If the software used only includes box 540 and does not include box 541, box 540 should be聽the total amount of any creatives tax credits and expenditure credits that the company is claiming for the period. It is the amount before any set offs or surrenders, not the final payable amount.

It can also include any amounts of pre-Step 1(s1179CC) restrictions that the company wishes to use for the period: any Step 2 restrictions brought forward from previous accounting periods, or Step 2/4 amounts surrendered from other group companies. A company may do this even if it is not claiming the Audio-Visual Expenditure Credit (AVEC) or the Video Games Expenditure Credit (VGEC) itself for this period. If the company includes a surrendered amount, the surrendering company must include the details in their computation.

Therefore, the amount in 540 should be the amount remaining after Step 5 of the credit amount calculation (s1179CA) for all productions combined, plus any pre-Step 1 restriction amounts. If the company is also claiming any of the Creative Industries Tax Reliefs, the total amount of any tax credits should be added to this as well.


  • 541 AVEC and VGEC

Some software may not support this box.

If the software used does include box 541, companies should enter the total amount of expenditure credit(s) that the company is claiming for the period. It is the amount before any set offs or surrenders, not the final payable amount.

It can also include any amounts of pre-Step 1(s1179CC) restrictions that the company wishes to use for the period: any Step 2 restrictions brought forward from previous accounting periods, or Step 2/4 amounts surrendered from other group companies. A company may do this even if it is not claiming the Audio-Visual Expenditure Credit (AVEC) or the Video Games Expenditure Credit (VGEC) itself for this period. If the company includes a surrendered amount in this box, it should also enter that amount in box 614. The surrendering company must include the details of the surrender in their computations.

Therefore, for claims to AVEC/VGEC, the amount in 541 should be the amount remaining after Step 5 of the credit amount calculation (s1179CA) for all productions combined, plus any pre-Step 1 restriction amounts.

  • 545 Amount claimed (鈥淭otal of Research and Development credit and creative tax credit鈥�)

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 (鈥淪urplus Research and Development credits or creative tax credit payable鈥�)

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


  • 614 AVEC/VGEC surrendered to this company

Some software may not support this box.

If a company has received AVEC or VGEC that was surrendered another company in the same group, it should enter it in this box. Otherwise, it can be left blank.


  • 650 SME or creatives claim

Companies need to put a tick this box if they have put a tick in box 658.


  • 658 Additional creatives form

Some software may not support this box.

This box is a check box to confirm that the company has completed an additional information form (CREC081000) 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鈥檛 tick this box.


  • 663 Creatives core expenditure

Some software may not support this box.

If the company is claiming for productions under the predecessor tax reliefs (Film Tax Relief, the television tax reliefs and Video Games Tax Relief) it should enter the total core expenditure incurred for the period on those productions. Companies should not include any amount of Audio-Visual or Video Games Expenditure Credit (AVEC or VGEC) in this box.

  • 665 Creatives additional deduction

If the company is claiming for productions under the predecessor tax reliefs (Film Tax Relief, the television tax reliefs and Video Games Tax Relief) it should enter the total value of additional deductions for the period on those productions. Companies should not include any amount of Audio-Visual or Video Games Expenditure Credit (AVEC or VGEC) in this box.

  • 670 Enhanced expenditure (鈥淩esearch and Development and creative enhanced expenditure鈥�)

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

What to enter in this box depends on the software used to complete the return.

If the software used includes both box 885 and 886, box 885 should only be used to enter the net payable amount of tax credit due under the predecessor tax reliefs: Film Tax Relief, the television tax reliefs and Video Games Tax Relief. Companies should not include any amount of Audio-Visual or Video Games Expenditure Credit (AVEC or VGEC) in this box.

If the software used only includes box 885 and does not include box 886, box 885 should be聽the final amount of tax credit payable in relation to all Creative Industries Tax Reliefs and Expenditure Credits, after all other surrenders or discharges. For AVEC and VGEC, it is the amount remaining at Step 6 of s1179CC, the credit redemption steps.

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


  • 886 Payable AVEC and VGEC

Some software may not support this box.

If the software used does include box 886, companies should enter the payable amount of AVEC and/or VGEC. It is the amount remaining at Step 6 of s1179CC, the credit redemption steps.

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