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HMRC internal manual

Television Production Company Manual

Co-productions: minimum UK expenditure

S1216AH Corporation Tax Act 2009

In the case of a co-production the requirement for Television Tax Relief (TTR) that at least 25% or 10% (whichever applies) of the core expenditure on the programme must be UK expenditure (TPC40040) is applied by reference to expenditure incurred by all the co-producers.

This is not just the core expenditure incurred by the UK Television Production Company (TPC).

This means that any core expenditure incurred by an overseas co-producer which is also UK expenditure counts when applying the 25% or 10% minimum threshold. So, for example, where the UK expenditure incurred by a UK TPC is only 20% of the total core expenditure, the 25% threshold can be met if an overseas co-producer incurs 5% or more core expenditure which is also UK expenditure.


A programme is made as a co-production under the terms of the UK-France bilateral treaty, thereby qualifying as a British programme.

Total core expenditure on the programme is £10m, of which £3m is UK expenditure. The UK co-producer incurs £2m of this expenditure, the remaining £1m being incurred by the French co-producer.

Because 30% of the total core expenditure on the programme is UK expenditure, the programme will meet the minimum UK expenditure threshold and, provided the other tests are met, the UK TPC will be entitled to TTR on the basis of the UK core expenditure which it has incurred.