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HMRC internal manual

Film Production Company Manual

From:
HM Revenue & Customs
Published:
10 April 2016
Updated:
11 September 2020, see all updates

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  1. Contents

Guidance relating to the taxation of activities by a film production company

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

  1. FPC10000
    Film Production Companies: Overview and general definitions: contents
  2. FPC20000
    Film Production Companies: Taxation: contents
  3. FPC30000
    Film Production Companies: Losses: contents
  4. FPC40000
    Film Tax Relief: Qualifying films: contents
  5. FPC50000
    Film Tax Relief: Eligible expenditure: contents
  6. FPC55000
    Film Tax Relief: Calculation: contents
  7. FPC60000
    Film Tax Relief: Claims: contents
  8. FPC70000
    Film Tax Relief: Co-productions: contents
  9. FPC80000
    Avoidance and Disclosure
  10. FPC90000
    FA06/Chapter 3 - Commencement and transition: contents
Updates
  1. FPCUPDATE001
    update index
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