HMRC internal manual

Animation Production Company Manual

Overview and general definitions: when a programme is completed

S1216AA(5) Corporation Tax Act 2009

For the purposes of Television Tax Relief (TTR), a programme is completed when it is first in a form in which it can reasonably be regarded as ready for broadcast to the general public.

In the case of a programme intended for broadcast on television, this will normally be when it is ready to be delivered to the broadcaster. This is the case even if it is later sent back to the producer for changes.

A programme will not fail to be completed simply because it is not broadcast. The condition is that it must be ready for broadcast, and not that it is actually broadcast. Situations may arise, for example, in which broadcast is delayed for a period after completion or a suitable broadcast deal cannot be found. Neither of these circumstances should prevent the programme from being regarded as completed.

Whether a programme is completed or not will depend on the specific facts of the case and will depend on whether a programme can reasonably be regarded as ready for broadcast.