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HMRC internal manual

Animation Production Company Manual

Updates: Animation Production Company Manual

2016

published amendments

Claims: amending returns
2015 legislation change to UK expenditure level
Claims: how relief is claimed
Changed to include references to new version of CT600
Qualifying animations: minimum UK expenditure
2015 legislative change to minimum UK expenditure level
Qualifying animations: introduction
2015 legislation change to minimum UK expenditure level
Taxation: profit/loss calculation - estimating amounts
Updated for accountancy changes
Taxation: profit/loss calculation - matching income to expenditure
Updated for accountancy changes
Taxation: profit/loss calculation - expenditure - timing
Updated for accountancy changes
Taxation: profit/loss calculation - income - timing
Updated for accountancy changes
Taxation: profit/loss calculation - introduction
Updated for accountancy changes
Taxation: separate trade - introduction
Minor word change
Overview and general definitions: introduction
Updated for 2015 legislative change
Overview and general definitions: contents
New page added for State aid

published amendments

Taxation: separate trade - cessation
updating gov.uk link
Update GOV.UK link
Update GOV.UK link
Overview and general definitions: meaning of television programme
Update GOV.UK link

published amendments

Claims: payment of credit
Minor amendment

published amendments

Claims: how relief is claimed
Changes to correct entries required