Creative industry tax reliefs (CITR) are a collection of six Corporation Tax reliefs that allow qualifying companies to claim a larger deduction, or in some circumstances claim a payable tax credit when calculating their taxable profits.

To qualify for the CITR, films, television programmes, animations or video games must pass a 'cultural test' or qualify through an internationally agreed co-production treaty - certifying that the production is a 'British film', 'British programme' or 'British video game'. Formal certification is required. Certification and qualification is administered by the British Film Institute (BFI) on behalf of the Department for Culture Media and Sport. The BFI will issue an interim certificate for uncompleted work or a final certificate where production has finished.

The guidance published by HMRC on the creative industry tax reliefs have been updated to include details of the new cultural test for children's television tax relief (CTR). CTR is an extension of high-end television and animation relief but is specifically for the producers of Childrens' television programmes.