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HMRC internal manual

Television Production Company Manual

Co-productions: Television Tax Relief (TTR)

S1216AI Corporation Tax Act 2009

Where a co-production qualifies as British (TPC40030) and meets the other requirements to be a relevant programme (TPC40050), the UK co-producer can access Television Tax Relief (TTR) on the same basis as any other Television Production Company (TPC). This is the case whether the co-production has been made under the terms of the European Convention or of a bilateral treaty.

This means that a TPC is entitled to claim TTR on its UK core expenditure (TPC50010) on such a co-production, provided:

  • the programme is intended for broadcast (TPC40020), and
  • 25% or 10% (whichever applies) or more of the core expenditure on the television programme is UK expenditure (TPC40040).