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HMRC internal manual

Film Production Company Manual

Film Production Company Manual: recent changes

 

Below are details of the amendments that were published on 28 July 2008 (see update index for all updates).

Section Details of update  
     
FPC20210 Film Production Companies: Taxation: Profit/Loss calculation: Income – nature – Clarification that film tax credit payments are not ‘income from the film’  
FPC20240 Film Production Companies: Taxation: Profit/Loss calculation: Expenditure – timing – Clarification that film tax credit payments are not ‘income earned from the film’  
FPC50130 Film Tax Relief: Eligible Expenditure: Ineligible expenditure – clarification of the treatment of bank charges relating to facilities needed for film-making activities  
FPC60010 Film Tax Relief: Claims: How relief is claimed – correction of cross-reference