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HMRC internal manual

Film Production Company Manual

FA06/Chapter 3: Commencement & Transition: Principal photography started on or after 1 January 2007

Films that commence principal photography on or after 1 January 2007 will all be taxedaccording to the new rules in FA06.

Those that meet the conditions for film tax relief (FTR) (FPC40000) will receive that relief; other films will be subject to the basic tax provisions in FA06/SCH4 (FPC20000).

Such films qualify as British either under a co-production agreement, or under thecultural test in force from 1 January 2007 (“second Cultural Test”) which wasintroduced by SI 2006/3430.