MGETR20050 | Museums and Galleries Exhibition Tax Relief: Making a claim: Time limits

Para 83W Sch18 Finance Act 1998

Claims to Museums and Galleries Exhibition Tax Relief (MGETR), whether for:

• an additional deduction, and/or

• a tax credit

may be made, amended or withdrawn up to the time limit.

The time limit is:

• two years after the end of the period of account of the claim, if that period is 18 months long or less

• 42 months from the beginning of the period of account of the claim, if that period is over 18 months long

For accounting periods beginning before 1 April 2024, the time limit is the first anniversary of the production company’s filing date for the period in question.

Late claims

Where there is a late claim it should be dealt with in accordance with the guidance at Statement of Practice SP05/01. While this does not specifically refer to MGETR, the approach is a general one that HMRC adopts.

If a late claim still cannot be agreed, the case should be referred to BAI (Technical Claims Specialist) before the claim is refused