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HMRC internal manual

Theatre Tax Relief

HM Revenue & Customs
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Not-for-profit organisations: introduction

Theatre Tax Relief (TTR) is intended only for Theatrical Production Companies (TPCs) that are within the charge to corporation tax.  The targets of the relief are the companies that actually produce dramatic productions or ballets for live performance.

It is intended that TTR applies to all qualifying TPC and qualifying productions whether the TPC is a commercial theatre producer or in the not-for-profit sector.

Not-for-profit organisations that may qualify for TTR include charitable companies and community interest companies.

This guidance is not intended to replace the HMRC guidance for charities or Value Added Tax (VAT).  TPCs should refer to the appropriate HMRC guidance where necessary and also consult their professional advisors before determining what organisational structure best suits their circumstances.