Creative Industry Tax Relief

Find out if your creative industry company qualifies for Corporation Tax Relief and how to make a claim.



The UK Government recognises creative industries like films, TV, media, and videogames in maintaining a competitive advantage for the economy. The Creative Industry Tax Relief provides excellent benefits to companies engaged in those sectors. The benefits are :

  • 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 ExhibitionTax Relief

To claim creative industry tax reliefs for Corporation Tax companies must claim on their company tax return.

Companies will also need to provide additional supporting evidence to be sent along with the tax return to make a valid claim. The information provided will help HMRC swiftly assess the claim made.

Details needed

For each production, companies will need:

  • The name of the production
  • A document showing the tax calculations, including the amount of:
    • deductions
    • credit
  • The production's total core expenditure
  • A breakdown of the core costs (directly used in the making of the production) and non-core costs (marketing, distribution, financing, Initial concept work, ordinary running costs of the production) between:
    • UK and European Economic Area (EEA) countries
    • countries outside the UK and EEA
  • The company's qualifying expenditure

Further details are needed for Theatrical Productions, Museum and gallery exhibitions and Orchestral Productions. We are happy to provide you with full guidance based on your industry area.

The benefit of the Creative Industry Tax Relief is similar to the R&D Tax Relief, such that it creates an additional deduction which can be used to reduce your corporation tax liability if you are profitable, or to exchange for a cash repayment from HMRC if you are loss-making.

To qualify for any of the above reliefs:

  • Your business must be incorporated in the UK or have a permanent establishment that is subject to UK corporation tax
  • You need to be actively engaged in production of relevant entertainment areas, and
  • Pay for rights, goods and services related to these areas


We are here to help you smooth up the claim process by tailoring our approach to suit your needs. We offer the following services:

Fully outsourced claim process

Fully outsourced claim process

To free up your time, we will handle the claim process from end-to-end. Specifically we will :

  • Assist you to identify all qualifying project activities and costs. Prepare your claims and documentations as per HMRC guidelines.
Desktop review

Desktop review

If you already have the knowledge and resources to prepare the claim in-house and just want some quality assurance before submission, this service is for you. Under this offering, we will:

  • Provide full guidance and templates to help you put your claim together.
Assisting you with your existing HMRC enquiries

Assisting you with your existing HMRC enquiries

If you are having trouble responding to HMRC questions and need specialist advice, talk to us!

Our Creative Industry Tax Relief Experts