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HMRC internal manual

Film Production Company Manual

Updates: Film Production Company Manual

2016

published amendments

Avoidance and disclosure: avoidance - undervaluation of core expenditure
Amended for current legislation
Co-productions: minimum UK expenditure
Amended for current legislation
Co-productions: Film Tax Relief
Amended to current legislation
Claims: amending returns
Amended to reflect current legislation
Claims: abandonment
Amended to current legislation
Amended to reflect current legislation
Claims: How to claim
Amended to show requirements depending on version of CT600
Film Tax Relief: Eligible Expenditure: Ineligible expenditure
Amended to reflect correct legislation
Film Tax Relief: Eligible Expenditure: Non-core expenditure
Amended to correct legislative reference
Qualifying films: minimum UK expenditure
Amended for current legislation
Qualifying films: introduction
Amended for current legislation
Taxation: profit/loss calculation - estimating amounts
Amended for accountancy changes
Amended for accountancy changes
Taxation: profit/loss calculation - matching income to expenditure
Amended for accountancy changes
Taxation: profit/loss calculation - expenditure - timing
Amended for accountancy changes
Amended for accountancy changes
Taxation: profit/loss calculation - income - timing
Amended for accountancy changes
Amended for accountancy changes
Taxation: profit/loss calculation - introduction
Amended for accountancy changes
Taxation: separate trade - introduction
Amended for accountancy changes
Overview and general definitions: contents
Amending index for new page
Overview and general definitions: meaning of ‘limited-budget film’
Minor word change
Amended for current legislation version
Overview and general definitions: legislation
Amended for current legislation version
Overview and general definitions: when a film is ‘completed’
Amended for current legislation version
Overview and general definitions: meaning of ‘UK expenditure’
Amended for current legislation version
Overview and general definitions: meaning of ‘film-making activities’, ‘production expenditure’ and ‘core expenditure’
Amended for current legislation version
Overview and general definitions: meaning of ‘co-producer’ and ‘qualifying co-production’
Amended for current legislation version
Overview and general definitions: meaning of 'film production company'
Amended for current legislation version
Overview and general definitions: meaning of 'film'
Amended for current legislation version
Overview and general definitions: introduction
Updated for current legislation
Updated to reflect new legislation

published amendments

Claims: payment of credit
Minor amendment

published amendments

Claims: How to claim
Changes to correct box numbers

2018

published amendments

Qualifying films: British film
Updated DCMS name

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

published amendments

Overview and general definitions: State aid
Fixed link
Trying to fix page link.
Updated BIS to BEIS.

published amendments

Claims: How to claim
Fixed broken links; re-worded section on Interim claims for better readability; re-aligned table and added more information about CT600 versions; updated DCMS name.

published amendments

Claims: payment of credit
Included reference to s130 FA08.

published amendments

Overview and general definitions: Creative Industries Unit
- Updated the Unit's contact details - Updated references to the Unit's name (formerly the Film Tax Credit Unit)

published amendments

Avoidance and disclosure: avoidance - inflation of claims
Removed reference to Anti-Avoidance Group

published amendments

Overview and general definitions: Creative Industries Unit
Changed contact details

published amendments

Overview and general definitions: Creative Industries Unit
Updated phone details