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HMRC internal manual

Television Production Company Manual

HM Revenue & Customs
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Eligible expenditure: UK expenditure: supply of goods

S1216AH, S1216CG Corporation Tax Act 2009

The amount of Television Tax Relief (TTR) to which a Television Production Company (TPC) is entitled in respect of a television programme is determined by the amount of core expenditure (see TPC50010) which is used or consumed in the UK.

Where a TPC incurs expenditure on equipment which is used in principal photography in the UK, this equipment will generally be treated as goods that are used or consumed in the UK. This will also apply to items that are purchased as props or costumes which are used exclusively in the UK.

With smaller props and costumes, it is likely that these may be used in an overseas location as well as in the UK. However, for such items that are used on-screen, it may be relatively easy to establish where these are used or consumed by reference to the programme.


A TPC purchases a car from overseas which has been specially adapted for use during principal photography and is likely to be damaged as a result of the action scenes in which it will be used. On the assumption that such modification and damage means that the car has no further value after filming, it is not treated as capital expenditure. The contract between the supplier and the TPC is for a single supply of goods.

Because principal photography takes place in the UK, the car is used or consumed within the UK and it is UK expenditure. This is irrespective of where the car is bought or modified, or where the supplier of the car is based.