Reminder of TTR rules

We are taking this opportunity to remind our members of recent changes to Theatre Tax Relief (TTR). HMRC have made these changes to modernise the system, reduce misuse, and support UK-based cultural work.

1. Additional Information Form

Since 1st April 2024 it has been necessary for all claims to include an Additional Information Form to improve transparency.

2. Expenditure on goods and services

Since 1st April 2025 only expenditure on goods and services used or consumed in the UK will be eligible for relief, instead of expenditure on goods and services provided from within the UK or EEA.

3. Split Accounting for Transitional Periods

Productions with accounting periods spanning 1 April 2025 must calculate relief separately for pre and post-transition periods.

For a quick overview visit HMRC’s Creative Industry Tax Relief and Expenditure Credits explained – YouTube playlist.

For more detail read HMRC’s manuals for Theatre Tax Relief, Orchestra Tax Relief and watch a recorded webinar about Theatre Tax Relief.

And to check if your company qualifies as the production company visit Creative industry tax reliefs for Corporation Tax – GOV.UK OFFICIAL.