Updates: Film Production Company Manual
2024
Guidance reflects the new mandatory information requirements as part of the current legislation changes.
Claims: additional Information Form overview
Guidance reflects the new mandatory information requirements as part of the current legislation changes.
Changes reflecting current legislation changes
Guidance reflects the new mandatory information requirements as part of the current legislation.
2023
Avoidance and disclosure: avoidance - valuation of core expenditure
Removing small budget films section. Additional guidance on use of transfer pricing guidelines and third party comparables in claims to connected party expenditure. Clarification that inflated mark-up rates will be challenged.
2022
Film Production Companies: Losses: Introduction
updated legislative references and added mention of loss restriction
Film Production Companies: Losses: Terminal losses
updated legislative references and details about the interaction with loss reform
Film Production Company Manual: update index
Page archived – Old legacy update page no longer required
Film Production Company Manual: recent changes
Page archived – Old legacy update page no longer required
Film Production Company Manual: recent changes
Page archived – Old legacy update page no longer required
Film Production Company Manual: recent changes
Page archived – Old legacy update page no longer required
Film Production Company Manual: recent changes
Page archived – Old legacy update page no longer required
Film Production Company Manual: recent changes
Page archived – Old legacy update page no longer required
Film Production Company Manual: recent changes
Page archived – Old legacy update page no longer required
Film Production Company Manual: recent changes
Page archived – Old legacy update page no longer required
Film Production Company Manual: recent changes
Page archived – Old legacy update page no longer required
Film Production Company Manual: recent changes
Page archived – Old legacy update page no longer required
2020
Film Tax Relief: Eligible Expenditure: Ineligible expenditure
Added section about furlough
2019
Added new procedure for amended CT returns
2018
Overview and general definitions: State aid
Added sections on undertakings in difficulty and transparency
Film Production Companies: Losses: Pre-completion periods
Updated for new loss relief provisions
Film Production Companies: Losses: Completion and later periods
Updated to reflect correct loss usage and new provisions
Film Production Companies: Losses: Terminal losses
Updated for new loss provisions
2016
Overview and general definitions: contents
Amending index for new page