MGETR20050 - Museums and Galleries Exhibition Tax Relief: Making a claim: Time limits

Para 83W Sch18 Finance Act 1998

Claims to Museums and Galleries Exhibition Tax Relief (MGETR), whether for:

• an additional deduction, and/or
• a tax credit

may be made, amended or withdrawn up to the first anniversary of the production company’s filing date for the period in question.

Late claims

Where there is a late claim it should be dealt with in accordance with the guidance at Statement of Practice SP05/01.  While this does not specifically refer to MGETR, the approach is a general one that HMRC adopts.

If a late claim still cannot be agreed, the case should be referred to BAI (Technical Claims Specialist) before the claim is refused.