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Film Production Company Manual
Publisher:
Copyright:
2019 Crown
Film Production Company Manual
Guidance relating to the taxation of activities by a film production company
GO
Contents
Contents
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Open Section
FPC10000: Film Production Companies: Overview and general definitions
FPC10010: Introduction
FPC10020: Creative Industries Unit
FPC10100: Meaning of ‘film’
FPC10110: Meaning of ‘film production company’
FPC10120: Meaning of ‘co-producer’ and ‘qualifying co-production’
FPC10130: Meaning of ‘film-making activities’, ‘production expenditure’ and ‘core expenditure’
FPC10140: Meaning ‘UK expenditure’
FPC10150: When a film is ‘completed’
FPC10160: Meaning of ‘limited-budget film’
FPC10200: State aid
FPC10500: Legislation
FPC10600: Feedback on this manual
Open Section
FPC20000: Film Production Companies: Taxation
FPC20010: Separate trade - introduction
FPC20100: Separate trade - commencement
FPC20110: Separate trade - cessation
FPC20120: Separate trade - pre-trading expenditure
FPC20130: Separate trade - television productions
FPC20200: Profit/loss calculation - introduction
FPC20210: Profit/loss calculation - income - nature
FPC20220: Profit/loss calculation - income - timing
FPC20230: Profit/loss calculation - expenditure - nature
FPC20240: Profit/loss calculation - expenditure - timing
FPC20250: Profit/loss calculation - matching income to expenditure
FPC20260: Profit/loss calculation - estimating amounts
FPC20510: Examples 1 and 2 - one-period and two-period productions
FPC20530: Example 3 - budgeted expenditure exceeded
FPC20540: Example 4 - multi-period production
FPC20550: Example 5 - retained rights
Open Section
FPC30000: Film Production Companies: Losses
FPC30010: Losses: Introduction
FPC30020: Losses: Pre-completion periods
FPC30030: Losses: Completion and later periods
FPC30040: Losses: Terminal losses
FPC30050: Losses: Example: Film ineligible for FTR
FPC30060: Losses: Example: Film eligible for FTR
FPC30070: Losses: Example: Terminal losses applied to new film
FPC30080: Losses: Example: Terminal losses surrendered
FPC30100: Losses: Loss relief and claims for tax credit
FPC30200: Losses: Transfer of Trade
Open Section
FPC40000: Film Tax Relief: Qualifying films
FPC40010: Introduction
FPC40020: Intended theatrical release
FPC40030: British film
FPC40040: Minimum UK expenditure
Open Section
FPC50000: Film Tax Relief: Eligible expenditure
FPC50005: Introduction
FPC50010: core expenditure
FPC50020: attributing costs across the stages of film-making
FPC50030: distinguishing ‘development’ from later stages of production
FPC50050: UK Expenditure
FPC50060: UK Expenditure: services directly related to a single territory
FPC50070: UK Expenditure: services not directly related to a single territory
FPC50090: UK Expenditure: Post-production services
FPC50100: UK Expenditure: supply of goods
FPC50110: Apportionments: ‘fair and reasonable’
FPC50115: Leading actors
FPC50120: Non-core expenditure
FPC50130: Ineligible expenditure
Open Section
FPC55000: Film Tax Relief: Calculation
FPC55010: Introduction
FPC55020: Maximum amount of core expenditure subject to claim
FPC55030: Rates of relief
FPC55040: Additional deduction - single-period productions
FPC55050: Additional deduction - multi-period productions
FPC55100: Surrenderable losses and Film Tax Credit
FPC55110: Film Tax Credit - surrenderable losses and Film Tax Credit - examples - one-period productions
FPC55120: Film Tax Credit - surrenderable losses and Film Tax Credit - example - multi-period production
Open Section
FPC60000: Film Tax Relief: Claims
FPC60010: How to claim
FPC60020: Details to be provided
FPC60040: Abandonment
FPC60050: Time limits
FPC60060: Amending returns
FPC60070: Payment of credit
Open Section
FPC70000: Film Tax Relief: Co-productions
FPC70010: Introduction
FPC70020: Film Tax Relief
FPC70030: The film production company
FPC70040: More than one UK co-producer
FPC70050: Minimum UK expenditure
FPC70060: Attribution of expenditure between co-producers
Open Section
FPC80000: Avoidance and Disclosure
FPC80010: Exchange of Information between HMRC and DCMS/BFI Certification Unit
FPC80020: Avoidance - introduction
FPC80030: Avoidance - undervaluation of core expenditure
FPC80040: Avoidance - inflation of production costs
FPC80050: Avoidance - inflation of claims
FPC80060: Transfer pricing
Open Section
FPC90000: FA06/Chapter 3 - Commencement and transition
FPC90010: Commencement & Transition: Introduction
FPC90020: Commencement & Transition: Principal photography started on or after 1 January 2007
FPC90030: Commencement & Transition: Principal photography started before 1 January 2007
FPC90100: Commencement & Transition: Withdrawal of previous reliefs: General
FPC90110: Commencement & Transition: “Overlapping” films (those in progress at 1 January 2007)
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35.173.57.84
