HMRC internal manual

Theatre Tax Relief

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents

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.

  1. TTR10000
    Overview and general definitions: contents
  2. TTR20000
    Taxation: contents
  3. TTR30000
    Losses: contents
  4. TTR40000
    Qualifying productions: contents
  5. TTR50000
    Eligible expenditure: contents
  6. TTR55000
    Calculation: contents
  7. TTR60000
    Claims: contents
  8. TTR70000
    Not-for-profit organisations: contents
  9. TTR80000
    Avoidance: contents
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