PG电子

The following boxes on the CT600 must all be completed to make a valid claim to 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 (PG电子).

• 540 Creatives tax credit听

This should be the total amount of any creatives tax credits that the company is claiming for the period. It is the amount before any set offs听or surrenders,听not the final payable amount.听听

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

This is the amount of any creatives credits plus any R&D credits.听
听

• 570 Amount payable (鈥淪urplus Research and Development credits or creative tax credit听payable鈥�)听

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

• 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 (FPC60020) 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.

This is the total amount of the company's core expenditure for the period.听If the company is claiming听in respect of multiple productions, the core expenditure听for each should be added together to give the total for this box.

• 665 Creatives qualifying expenditure and/or additional听deduction (formerly 鈥淐reative听enhanced expenditure鈥�)听

This is the total amount of the company鈥檚 additional听deduction(s) for the period.听If the company is claiming听in respect of multiple productions, the additional听deduction for each should be added together to give the total for this box.
听

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

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

• 885 Payable creatives tax credit听

This is the final amount of tax credit payable in relation to all Creative Industries Tax Reliefs, after all other surrenders or discharges.听

It is the full amount of the tax credit(s) included in box 540 less any credit used to set off amounts owed by the company to HMRC.听

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