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HMRC internal manual

Theatre Tax Relief

Updates: Theatre Tax Relief

2016

published amendments

Claims: payment of Theatre Tax Credit
Minor amendment

published amendments

Claims: how relief is claimed
Minor amendment for CT return version

published amendments

Claims: how relief is claimed
Changes to correct boxes

published amendments

Eligible expenditure: distinguishing 'development' and 'running' from other phases
Minor amendment

2017

published amendments

Overview and general definitions: meaning of 'EEA expenditure'
Correction of cross reference

2018

published amendments

Losses: terminal losses
Updated for new loss provisions
Losses: completion period
Updated for new loss provisions
Losses: pre-completion periods
Updated for new loss provisions

published amendments

Calculation: introduction
Clarified final paragraph

published amendments

Losses: completion period
Clarified the post-April 17 loss restriction rules

published amendments

Taxation: profit/loss calculation: estimating amounts
minor wording
Changed 'seller' to 'company'
added in a line about income recognition
removed references to pre-sales