Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, when he plans to publish guidance notes on theatre tax relief.

HM Revenue and Customs (HMRC) is currently migrating hundreds of existing guidance manuals from its own website to GOV.UK. HMRC expects the changeover to be completed over the next few months. The department's priority has been moving existing manuals, but I am pleased to say that the Theatre Tax Relief Manual will be one of the first new manuals to be published on GOV.UK. In the interim, HMRC will shortly make available a temporary version via GOV.UK.

The theatre tax relief was introduced with effect from 1 September 2014. The regime provides relief for companies producing qualifying theatrical productions. There is a special unit within HMRC for the creative industries that regularly advise taxpayers on this relief and how to make claims.