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Rocket clouds
ETR by Mind Map: ETR

1. touring

1.1. more than 2 spaces

2. non EEA

2.1. grey area - travel / hire / shipping

3. scale of operation

3.1. evidence needed

3.2. planning is key

3.2.1. bring team together

4. charity status- HMRC

5. role of HMRC

5.1. evolving criteria

5.2. don't require full records

5.3. offering templates

6. production companies

6.1. primary & secondary

6.1.1. have to have physical location

6.2. subsidary - who is museum / gallery - they carry liability

7. permanent / temporary

7.1. development of permanenet galleries

7.1.1. theming

7.2. both qualify

7.3. exhibitions can be ticketed

7.3.1. cost for ticketing not eigible

7.3.2. take off profit & claim ETR on qualifying costs

7.4. 4 phases of production

7.4.1. R&D in production - if doesn't go ahead can still claim

7.5. has to have phusical location - not digital

8. salaries & artists fees

8.1. freelance consultants

8.2. technicians

9. offsite & in gallery

9.1. don't have to own space

9.2. meanwhilke use eligible

9.3. flexible spaces

9.3.1. staffing and production costs eligible

10. preliminary consultation & planning

10.1. can include in core costs