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Contents

Official guidance
Theatre Tax Relief

TTR30000 · Losses

  • TTR30010 · Introduction
  • TTR30020 · Brought forward
  • TTR30030 · Pre-completion periods
  • TTR30040 · Completion period
  • TTR30050 · Terminal losses
  • TTR30060 · Example: production eligible for Theatre Tax Relief
  • TTR30070 · Example: losses applied to a new theatrical production
  • TTR30080 · Example: terminal losses surrendered
  • TTR30090 · Surrendered for Theatre Tax Credit
  • TTR30100 · Theatrical Production Companies: transfer of trade
  1. Losses: contents
  2. Losses: brought forward

TTR30020 | Losses: brought forward

From HM Revenue & Customs · Theatre Tax Relief

Losses that are brought forward from an earlier period may increase the losses that can be surrendered for Theatre Tax Credit purposes provided that the losses brought forward are relevant unused losses (TTR55100).

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