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HMRC internal manual

Film Production Company Manual

Film Tax Relief: Eligible Expenditure: Core expenditure


Expenditure on film-making activities includes that incurred from the start of development until the final delivery of the completed film (FPC10130).

However, Film Tax Relief (FTR) is not provided on total production expenditure, but is limited to expenditure incurred on:

  • pre-production,
  • principal photography and
  • post production.

This is referred to as the film’s core expenditure.

Core expenditure excludes any expenditure incurred on development, distribution or other non-production activities.