188ÌåÓý

Cookies on 188ÌåÓý

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use 188ÌåÓý, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
188ÌåÓý

Navigation menu

Menu
Search 188ÌåÓý

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of 188ÌåÓý is being rebuilt â€� find out what beta means

  1. Home
HMRC internal manual

Theatre Tax Relief

From:
HM Revenue & Customs
Published
26 April 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. TTR50000

TTR50000 - Eligible expenditure: contents

  1. TTR50005
    Introduction
  2. TTR50010
    Core expenditure
  3. TTR50020
    Attributing costs across the phases of production
  4. TTR50030
    Distinguishing 'development' and 'running' from other phases
  5. TTR50040
    Payment for intellectual property rights
  6. TTR50050
    European expenditure
  7. TTR50060
    European expenditure: services
  8. TTR50070
    European expenditure: goods
  9. TTR50080
    UK expenditure
  10. TTR50090
    European and UK expenditure - transition rules
  11. TTR50110
    Apportionments: just and reasonable
  12. TTR50115
    Leading actors
  13. TTR50120
    Non-core expenditure
  14. TTR50130
    Ineligible expenditure: examples

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve 188ÌåÓý

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve 188ÌåÓý

To help us improve 188ÌåÓý, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated