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HMRC internal manual

Theatre Tax Relief

HM Revenue & Customs
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Claims: how relief is claimed

Theatre Tax Relief (TTR) is a Corporation Tax relief.  It is claimed for each relevant accounting period by completing the appropriate section in the Theatrical Production Company’s (TPC’s) Corporation Tax self-assessment submission (CT600).  The TPC must complete the relevant section titled ‘Information about enhanced expenditure’ and provide  supplementary information within their accounts and computations.

A list of recognised suppliers that provide software for tax returns and supplementary pages is available at Corporation Tax: commercial software suppliers (GOV.UK).

Questions about the software being used should be directed to the software or service provider.

Additional deduction

The TPC should indicate that it is claiming TTR using the software that it is submitting its return with. All returns are now expected to be filed online. The relevant boxes to complete are as detailed below depending on the return version used.


Description                        CT600    Version 2\*          Version 3\*

Tax due                                                         86                         525

Creative tax credit                                          _                          540

Amount claimed                                            87                         545

Amount payable                                            89                         570

Creative enhanced expenditure                      _                           665

Film/Creative tax relief                                167                         n/a

Enhanced expenditure                                 101                         670

Payable creative tax credit                            168                         885

Boxes 99, 100, 102 and 103 in version 2 are not relevant to TTR.


A TPC incurs total expenditure of £450k on a qualifying production.  Of this expenditure, £400k is core expenditure.  £300k (75%) of that core expenditure is EEA expenditure and £100k (25%) is non-EEA expenditure.  The company is entitled to the following deductions:

  • £450k ‘ordinary’ deduction, plus
  • £300k additional deduction (the core EEA expenditure is less than 80% of £400k, so it all qualifies (TTR55020)).

Giving a total deduction of £750k.

The figure that should be entered in box 101 (the ‘enhanced expenditure figure’ referred to in the Note to box 101) is £300k.

Theatre Tax Credit

If the company is claiming payable Theatre Tax Credit (TTC), then it should enter the gross amount of the tax credit before any payment of tax is due in the relevant boxes as above. 

Supplementary information

Claims should be supported by certain additional information.  There are two cases with differing requirements:

  • productions which are completed within a single accounting period, and
  • productions that span more than one period.

Each of these cases is covered at TTR60020.