ETR

1. touring

1.1. more than 2 spaces

2. non EEA

2.1. grey area - travel / hire / shipping

3. role of HMRC

3.1. evolving criteria

3.2. don't require full records

3.3. offering templates

4. production companies

4.1. primary & secondary

4.1.1. have to have physical location

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

5. offsite & in gallery

5.1. don't have to own space

5.2. meanwhilke use eligible

5.3. flexible spaces

5.3.1. staffing and production costs eligible

6. scale of operation

6.1. evidence needed

6.2. planning is key

6.2.1. bring team together

7. charity status- HMRC

8. permanent / temporary

8.1. development of permanenet galleries

8.1.1. theming

8.2. both qualify

8.3. exhibitions can be ticketed

8.3.1. cost for ticketing not eigible

8.3.2. take off profit & claim ETR on qualifying costs

8.4. 4 phases of production

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

8.5. has to have phusical location - not digital

9. salaries & artists fees

9.1. freelance consultants

9.2. technicians

10. preliminary consultation & planning

10.1. can include in core costs