Updates: Museums and Galleries Exhibition Tax Relief
2025
Museums and Galleries Exhibition Tax Relief: making a claim: company tax return
Updated to add new boxes from 2025/26 CT600 release.
Museums and Galleries Exhibition Tax Relief: Making a claim: CT600
Added new boxes to table and example and added line about boxes 650 and 658.
Updated throughout to reflect new format of online form.
Museums and Galleries Exhibition Tax Relief: making a claim: additional information form - overview
Added expanded amendments section and removed link to out of date webinar. Improved formatting.
Museums and Galleries Exhibition Tax Relief: making a claim: claims summary
Added line about save timer to section 2.
2024
Museums and Galleries Exhibition Tax Relief: Making a claim: Payment of tax credit
Adding requirement that companies must not be in administration or liquidation.
Updating European expenditure to UK expenditure and flagging change, adding additional information form requirement
Museums and Galleries Exhibition Tax Relief: Making a claim: Time limits
Adding new time limits
Museums and Galleries Exhibition Tax Relief: Making a claim: Abandonment
Changing European expenditure condition to UK expenditure condition and adding text to flag the change.
Museums and Galleries Exhibition Tax Relief: making a claim: additional information form - overview
Replaced old text with new guidance about additional information form and changed title to reflect new content. Old content now covered in later pages.
Museums and Galleries Exhibition Tax Relief: Temporary uplift and new permanent rates
Correcting second table formatting, updating title.
Museums and Galleries Exhibition Tax Relief: Loss surrender
Updating rates to new permanent rates.
Museums and Galleries Exhibition Tax Relief: Meaning of 'exhibition' and 'touring exhibition'
Adding rule about admission in person.
Museums and Galleries Exhibition Tax Relief: qualifying exhibitions: minimum expenditure condition
Changed title, changed to new UK expenditure condition and flagged that old European rule may still apply.
Museums and Galleries Exhibition Tax Relief: qualifying exhibitions
Changing European expenditure condition to UK expenditure and adding text to flag the change.
Museums and Galleries Exhibition Tax Relief: eligible expenditure: European expenditure
Added text to flag that UK expenditure is used from 1 April 2024.
Museums and Galleries Exhibition Tax Relief: eligible expenditure: core expenditure
Changing European expenditure to UK expenditure and adding text to flag the change
Museums and Galleries Exhibition Tax Relief: eligible expenditure: introduction
Changing European expenditure to UK expenditure and adding text to flag the change.
Updating example with UK expenditure and new rates
Museums and Galleries Exhibition Tax Relief; calculation; surrenderable losses and tax credit
Adding new rates and pointing to further guidance. Updating formatting
Museums and Galleries Exhibition Tax Relief: calculation: rate of relief
Flagging the new higher rates from 1 April 2025 and updating the examples using them
Changing European expenditure to UK expenditure and adding text to flag the change
Museums and Galleries Exhibition Tax Relief: calculation: introduction
Adding rule about company not being in administration or liquidation when making a claim, changing European expenditure to UK expenditure and adding text to flag the change.
Museums and Galleries Exhibition Tax Relief: qualifying companies: direct tax
Changing European expenditure to UK expenditure and adding text to flag the change
Updating connected party transaction section and linking to full guidance.
Museums and Galleries Exhibition Tax Relief: Chapter 7: Calculation
Adding new page.
Museums and Galleries Exhibition Tax Relief; Chapter 5: Qualifying exhibitions
Adding new pages.
Removed archived page MGETR50050 - State Aid. The guidance no longer applies, but a copy can be found in the National Archives if required.
Museums and Galleries Exhibition Tax Relief: Chapter 2: Making a claim
Adding new pages
Museums and Galleries Exhibition Tax Relief: Additional deduction
Changing minimum expenditure condition to UK expenditure and adding text to flag the change.
Changing European to UK when discussing the additional deduction amount.
Museums and Galleries Exhibition Tax Relief: Qualifying companies
Updating minimum expenditure condition to use UK expenditure and adding text to flag the change.
2020
Museums and Galleries Exhibition Tax Relief; eligible expenditure; non-core expenditure
Added furlough section
2019
Museums and Galleries Exhibition Tax Relief: Making a claim: How to claim
Added lines about amended returns
2018
Museums and Galleries Exhibition Tax Relief: qualifying exhibitions: State aid
Added sections on undertakings in difficulty and transparency