Theatre tax relief claim changes effective 1 April 2024: Frequently Asked Questions (FAQs)
From 1st April 2024 new rules applied for those claiming theatre tax relief. One of the new requirements is that all claims for TTR must be accompanied by an Additional Information Form. NB: Amendments to valid claims made before 1 April are not affected. The form must be submitted before or on the same day as the CT600 for each claim. For introductory guidance and the link to the form, please visit this webpage: Support your claim for creative industry tax reliefs.
HMRC has produced more detailed guidance, currently hosted in the Film Production Company Manual but applicable to all claimants.
Please see below for an FAQs document on the new rules. Please note this document is only available to members – you will need to be logged in to see it.
Disclaimer
Answers to these frequently asked questions (FAQs) have been provided in good faith for the benefit of SOLT & UK Theatre members by Anna Ganjolla of AG Theatrical Accounting Ltd and Anthony Pins of Nyman Libson Paul LLP, but without the acceptance of any liability or responsibility to users.
Members should always take their own independent professional advice prior to taking any action and not rely on the answers given below. The answers are given to the best of their knowledge at the time of publication (March 2024) but are always subject to change.
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Learn more about the new rules on the UK government website:
