SolvedTTR60050 | Claims: time limits
From HM Revenue & Customs · Theatre Tax Relief
Para 83W Sch18 Finance Act 1998
Claims to Theatre Tax Relief (TTR), whether for:
may be made, amended or withdrawn up to the time limit.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 Theatre production Company's (TPC'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 TTR the approach is a general one that HMRC adopts.
If, having considered the approach outlined there, a late claim cannot be agreed, the case should be referred to a late claims specialist before the claim is refused.