beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Television Production Company Manual

Updates: Television Production Company Manual

2016

published amendments

Taxation: profit/loss calculation: estimating amounts
Amended for accountancy changes
Taxation: profit/loss calculation: matching income to expenditure
Amended for accountancy changes
Taxation: profit/loss calculation: expenditure - timing
Amended for accountancy changes
Taxation: profit/loss calculation: income - timing
Amended for accountancy changes
Taxation: profit/loss calculation - introduction
Amended for accountancy changes
Taxation: separate trade - introduction
Minor word change
Overview and general definitions: contents
Amended
New section
New section
New section inserted
Overview and general definitions: meaning of 'television programme'
Amended for new Children's TV
Overview and general definitions: introduction
Amended for current legislation

published amendments

Overview and general definitions: meaning of 'television programme'
update gov.uk link
update gov.uk link
Updating GOV.UK link
Update GOV.UK link
Update GOV.UK link

published amendments

Avoidance and disclosure: avoidance: valuation of core expenditure
Amended for 2015 legislation
Co-productions: minimum UK expenditure
Amended for 2015 legislation
Co-productions: Television Tax Relief (TTR)
Amended for 2015 legislation
Claims: amending returns
Amended for 2015 legislation
Claims: abandonment
Amended for 2015 legislation
Claims: How relief is claimed
Amended for new return version
Calculation: introduction
Updated for 2015 legislation
Qualifying television programmes: relevant programmes
Updated for 2015 legislation
Qualifying television programmes: minimum UK expenditure
Amended to reflect 2015 changes
Qualifying television programmes: introduction
Amended to reflect 2015 change

published amendments

Claims: payment of credit
Minor amendment

published amendments

Claims: How relief is claimed
Changes to correct boxes

published amendments

Qualifying television programmes: relevant programmes
Minor clarification
Overview and general definitions: meaning of 'television programme'
Minor amendment

2017

published amendments

Overview and general definitions: State aid
Updated to provide correct GBER limit

2018

published amendments

Qualifying television programmes: intended for broadcast
Amended to reflect correct legislative position

published amendments

Losses: terminal losses
Updated for new loss provisions
Losses: completion and later periods
Updated for new loss provisions
Losses: pre-completion periods
Updated for new loss provisions

published amendments

Claims: How relief is claimed
Fixed DCMS name Fixed links Fixed table formatting Added further clarification about Version 2 CT600

published amendments

Overview and general definitions: Creative Industries Unit
Updated contact details