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HMRC internal manual

Film Production Company Manual

Overview and general definitions: meaning of ‘UK expenditure’


For the purposes of the tax regime for film production introduced by FA06, UK expenditure on a film means expenditure on goods or services that are used or consumed in the United Kingdom.

Where it is necessary to apportion any expenditure between UK and non-UK elements the apportionment must be performed on a fair and reasonable basis.

See FPC50050 onwards for further details.