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HMRC internal manual

Animation Production Company Manual

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HM Revenue & Customs
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Overview and general definitions: meaning of co-producer and qualifying co-production

S1216AI Corporation Tax Act 2009

For the purposes of Television Tax Relief (TTR) for an animation trade, a co-producer means a person who is a co-producer under a qualifying co-production agreement.

A qualifying co-production is an animation that is treated as a British programme in the United Kingdom under an agreement between the UK Government and any other government, international organisation or authority.

For further details of the rules regarding co-production, see APC70000.