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HMRC internal manual

Television Production Company Manual

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HM Revenue & Customs
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Co-productions: introduction

S1216AI Corporation Tax Act 2009 (CTA 2009)

A co-production is a programme that is produced under the terms of an international co-production agreement between two or more countries or authorities.

In the UK, such programmes are made under:

  • a bilateral co-production treaty, or
  • the European Convention on Cinematic Co-production.

The aim of these agreements is to encourage international co-operation between programme makers, working together to produce a programme involving the skills and resources of more than one country. Further details, including the text of the relevant agreements, are available on the Department for Culture, Media & Sport website.

One of the benefits of making a programme as an official co-production is that the producers are able to have access to the support provided to national programmes in each of the co-producing countries. This includes tax relief where appropriate.

As for other programmes, a co-production must be certified as a British television programme in order to be eligible for Television Tax Relief (TTR) (TPC40030).

Co-productions will be certified as British by meeting the requirements of:

  • one of the UK’s international bilateral co-production agreements, or
  • the European Convention on Cinematographic co-Production (ECCC).

Programmes made jointly by more than one producer in different countries but outside the terms of these international agreements are not treated as co-productions for the purposes of Part 15A CTA 2009.