Updates: Film Production Company Manual

2023

20 June 2023 published amendments

Avoidance and disclosure: avoidance - valuation of core expenditure

Removing small budget films section. Additional guidance on use of transfer pricing guidelines and third party comparables in claims to connected party expenditure. Clarification that inflated mark-up rates will be challenged.

2022

4 April 2022 published amendments

Film Production Companies: Losses: Terminal losses

updated legislative references and details about the interaction with loss reform

Film Production Companies: Losses: Introduction

updated legislative references and added mention of loss restriction

2020

4 September 2020 published amendments

2019

25 February 2019 published amendments

Claims: How to claim

Added new procedure for amended CT returns

2018

20 December 2018 published amendments

Overview and general definitions: State aid

Added sections on undertakings in difficulty and transparency

15 February 2018 published amendments

Film Production Companies: Losses: Terminal losses

Updated for new loss provisions

Film Production Companies: Losses: Completion and later periods

Updated to reflect correct loss usage and new provisions

Film Production Companies: Losses: Pre-completion periods

Updated for new loss relief provisions

2016

4 August 2016 published amendments

Overview and general definitions: contents

Amending index for new page