D7.1299 Museum and gallery exhibition production companies—introduction
A special regime is in place for the taxation of museum and gallery exhibition production companies which are either the primary production company for an exhibition or, where the exhibition is held at more than one venue, a secondary production company1. The rules for museum and gallery exhibition production companies broadly mirror those in place for film production companies and are detailed in D7.12101–D7.12106. HMRC's guidance on this regime can be found at www.hmrc.gov.uk/ct/forms-rates/claims/creative-industries.htm and in the Museums and Galleries Exhibition Tax Relief Manual2.
Definition of museum and gallery exhibition production company
A company is subject to the museum and gallery exhibition tax regime if it is either the primary or secondary production company for an exhibition. There are additional requirements for the company to satisfy in order to claim the tax reliefs offered by the regime (see D7.12103).
Primary production company
A primary production company is one which makes an effective creative, technical or artistic contribution to the exhibition and directly negotiates
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