TTR is available from 1 September 2014. Your company will be entitled to claim TTR if: - it is a Theatrical Production Company - it is a Qualifying theatrical production - it has a minimum 25% EEA expenditure - there is no need for a Cultural Test - it has 2 rates of payable credit, 25% for touring productions, and 20% for others
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
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TTR10000Overview and general definitions: contents
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TTR20000Taxation: contents
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TTR30000Losses: contents
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TTR40000Qualifying productions: contents
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TTR50000Eligible expenditure: contents
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TTR55000Calculation: contents
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TTR60000Claims: contents
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TTR70000Not-for-profit organisations: contents
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TTR80000Avoidance: contents