MGETR20010 - Museums and Galleries Exhibition Tax Relief: Making a claim: How to claim

 Museums and Galleries Exhibition Tax Relief (MGETR) is a corporation tax relief. The production company (MGEPC) must claim the relief for each relevant accounting period through Corporation Tax Self Assessment (CTSA). The MGEPC must complete the appropriate section (바카라 사이트Information about enhanced expenditure바카라 사이트) in the CT600  tax return form.

The tax return must also be accompanied by the required supplementary information - see MGETR20030.

A list of recognised suppliers that provide software for tax returns and supplementary pages is available at Corporation Tax: commercial software suppliers (바카라 사이트){.ext}. The supplementary pages to claim MGETR are not available on the simplified corporation tax return software.  Questions about the software being used should be directed to the software or service provider.

From 1 April 2019, all claims which are made in an amended CTSA and that are not made through through the online COTAX gateway, must include a completed CT600 and a corporation tax computation.