Updates: Theatre Tax Relief
2024
Qualifying productions: theatrical production
Adding guidance around new audience objective condition, and adding more detailed guidance concerning telling stories and playing roles.
Overview and general definitions: state aid and the EU context
Page TTR10600 archived as State Aid guidance no longer applies. A copy can be found in the National Archives if required.
Overview and general definitions: contents
Removed archived page TTR10600
Qualifying productions: State aid
Page TTR40050 archived as State Aid guidance no longer applies. A copy can be found in the National Archives if required.
Qualifying productions: contents
Removed archived page TTR40050
Adding new pages to contents
Adding new page TTR55015
Eligible expenditure: contents
Adding new UK expenditure pages
Qualifying productions: contents
Adding new transition rules page
Overview and general definitions: contents
Adding new subsidy control page
Overview and general definitions: Temporary uplift and new permanent rates
Adding new permanent rates, changing title to include them and updating example
Overview and general definitions: meaning of 'UK expenditure' and 'European expenditure'
Adding UK expenditure and flagging guidance for transition rules. Changing title to also include UK expenditure
Qualifying productions: minimum expenditure condition
Adding UK expenditure and flagging the transition from European expenditure. Changed title, linked to further guidance
Eligible expenditure: leading actors
Changing European expenditure to UK expenditure and adding text to flag the change
Eligible expenditure: apportionments: just and reasonable
Changing European expenditure to UK expenditure, flagging the change and updating the example
Eligible expenditure: European expenditure: services
Flagging change to UK expenditure
Eligible expenditure: European expenditure
Flagging change to UK expenditure
Eligible expenditure: distinguishing 'development' and 'running' from other phases
Added extra text to 4th paragraph clarifying which development costs may be considered core costs
Calculation: surrenderable losses and Theatre Tax Credit – example – multi-period production
Updating example to use UK expenditure and new TTR rates
Calculation: surrenderable losses and Theatre Tax Credit – example - single-period production
Updating example to use UK expenditure and new TTR rates
Calculation: surrenderable losses and Theatre Tax Credit
Adding new permanent rates and pointing to extra guidance
Calculation: additional deduction – multi-period production
Updating example to use UK expenditure, flagging previous use of European expenditure
Calculation: touring productions
Adding new permanent rate and pointing to extra guidance
Adding new permanent rates from April 2025 and updating examples
Calculation: maximum amount of core expenditure subject to claim
Changing European expenditure to UK expenditure and adding text to flag the change
Changing European expenditure to UK expenditure, flagging the changes, adding rule about companies in administration or liquidation
Claims: payment of Theatre Tax Credit
Adding administration or liquidation rule to upper section
Changing European expenditure to UK expenditure and flagging the change, adding line on additional information form
Adding new time limits in
Claims: additional information form - overview
Adding additional information form section, changing title to reflect new content. Specific data items removed from later sections have been moved into subsequent manual pages about the additional info form
Flagging new additional information form, updating CT600 box names, updating example to use UK expenditure
Avoidance: inflation of theatrical production costs
Updating European expenditure to UK expenditure and flagging the change.
2023
Overview and general definitions: Temporary uplift
Updating to explain effect of FA (No.2) 2023 extension to the temporary uplift. Title changed from FA 2022 to Temporary uplift.
2022
Qualifying productions: theatrical production
included definition of 'relevant dramatic piece'
provided more information about the production phase
Qualifying productions: theatrical production
added exclusion for training productions introduced by FB22
updated to reflect minor changes to commercial purpose condition, introduced by FB22
Eligible expenditure: core expenditure
added sentence about teaching/training
2020
Qualifying productions: theatrical production
provided more detail about abandoned productions and relevant recordings wrt to COVID
Eligible expenditure: ineligible expenditure: examples
Added furlough section
2019
Added lines about new procedure for amended returns
2018
Qualifying productions: State aid
Added sections on undertakings in difficulty and transparency
Losses: pre-completion periods
Updated for new loss provisions
Updated for new loss provisions
Updated for new loss provisions