VATF36452 - What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: guidance and obtaining assistance: guidance manuals etc

Direct tax guidance manuals

• Film Production Company manual

Guidance notes

For guidance notes on the Cultural Test etc please go to http://www.bfi.org.uk/film-industry/british-certification-tax-relief.