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Theatre Tax Relief (TTR) is a corporation tax relief.听The theatre production company听(TPC) must claim the relief for each relevant accounting period through Corporation Tax Self Assessment (CTSA).听The听TPC must听complete the appropriate section (鈥淚nformation about enhanced expenditure鈥�) in the CT600听 tax return form.

For claims made on or after 1 April 2024, the tax return must听also听be accompanied by an additional information form, completed before or on the same day as the tax return is submitted. This form must contain听the required supplementary information (see TTR60020).

A list of recognised suppliers that provide software for tax returns and supplementary pages is available at Corporation Tax: commercial software suppliers (伊人直播). Questions about the software being used should be directed to the software or service provider.

From 1 April 2019, all claims which are made in an amended CTSA and that are not made through听through the online COTAX gateway, must include a completed CT600 and a听corporation tax computation.
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Additional deduction

The TPC should indicate that it is claiming TTR using the software that it is submitting its return with. All returns are now expected to be filed online. The relevant boxes to complete are as detailed below depending on the return version used.

Description	CT600 Version 3 Box number
Tax due	525
Creatives tax credit	540
Amount claimed	545
Amount payable	570
Creatives core expenditure (not supported by all software)	663
Creatives additional deduction	665
Enhanced expenditure	670
Payable creatives tax credit	885

The company should also tick boxes 650 and 658 to confirm it has completed an additional information form. Some software does not include these boxes.

Example

A TPC incurs total expenditure of 拢450k on a qualifying production.听 Of this expenditure, 拢400k is core expenditure.听 拢300k (75%) of that core expenditure is UK expenditure and 拢100k (25%) is non-UK expenditure.听 The company is entitled to the following deductions:

• 拢450k 'ordinary' deduction, plus
• 拢300k additional deduction (the core UK expenditure is less than 80% of 拢400k, so it all qualifies (TTR55020)).

Giving a total deduction of 拢750k.

The figure that should be entered in box 663 (if the software used supports that box) is the core expenditure, 拢400k. The figure that should be entered in box 665 is the additional deduction, 拢300k.

Theatre Tax Credit

If the company is claiming payable Theatre Tax Credit (TTC), then it should enter the gross amount of the tax credit before any payment of tax is due in the relevant boxes as above.听

Supplementary information

Claims should be supported by certain additional information, using the additional information form.听 There are two cases with differing requirements:

• productions which are completed within a single accounting period, and
• productions that span more than one period.

Each of these cases is covered at TTR60020.
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