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HMRC internal manual

Television Production Company Manual

HM Revenue & Customs
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Eligible expenditure: non-core expenditure

S1216AH, S1216CG Corporation Tax Act 2009

Television Tax Relief (TTR) in respect of a television programme trade by a Television Production Company (TPC) is only available on elements of core expenditure (TPC50010) which is used or consumed in the UK.

Not all UK expenditure is core expenditure. Some elements of UK expenditure will not be core expenditure because they relate to development stage activities or commercial exploitation of the programme.

For example, the extent to which a script is used as part of the process of establishing the commercial viability of the programme is development activity. It is not core expenditure and not eligible for TTR.

Expenditure on advertising a programme is not production expenditure and therefore not core expenditure. This would include producing promotional spots for television involving the characters.

This expenditure will still be included in the profits and losses of the programme trade. It is simply not eligible for TTR.