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HMRC internal manual

Animation Production Company Manual

Qualifying animations: introduction

S1216C Corporation Tax Act 2009 (CTA 2009)

Any Television Production Company (TPC) must apply the rules in Part 15A CTA 2009 to compute the taxable profits or losses pertaining to its activities in relation to a programme.

But to be eligible for Television Tax Relief the programme must meet each of three conditions:

APC40020 The programme must be intended for broadcast 
APC40030 The programme must be certified as British  
APC40040 Not less than 25% of the core expenditure on the programme must be UK expenditure. For programmes which had not completed principal photography at 1 April 2015 this level reduces to 10%.