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HMRC internal manual

Film Production Company Manual

HM Revenue & Customs
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Qualifying films: introduction


Any film production company (FPC) must apply the provisions of FA06/SCH4 to compute the taxable profits or losses pertaining to its activities in relation to a film.

But to be eligible for Film Tax Relief the film must meet each of three conditions:

FPC40020 The film must be intended for theatrical release 
FPC40030 The film must be certified as British 
FPC40040 Not less than 25% of the core expenditure on the film must be UK expenditure. From 1 April 2014 this reduces to 10% for films which had not completed principal photography by that date.