Index - Film Production Company Manual - Main Contents

Updates to this guidance

FPC10000 Film Production Companies: Overview and general definitions
FPC20000Film Production Companies: Taxation
FPC30000Film Production Companies: Losses
FPC40000Film Tax Relief: Qualifying films
FPC50000Film Tax Relief: Eligible Expenditure
FPC55000Film Tax Relief: Calculation
FPC60000Film Tax Relief: Claims
FPC70000Film Tax Relief: Co-productions
FPC80000Avoidance and Disclosure
FPC90000FA06/Chapter 3: Commencement & Transition