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HMRC internal manual

Business Income Manual

Miscellaneous income: particular sources: film and television

S687-S689 Income Tax (Trading and Other Income) Act 2005, S979-S981 Corporation Tax Act 2009

If someone receives a fee for allowing a property to be used for filming, then this is chargeable under the miscellaneous income sweep-up provisions if it is not taxable as income from property.

However, funds paid out to local residents as compensation for the disturbance caused by filming are likely to be of a gratuitous nature and so will not be taxable as miscellaneous income.