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Updates: Film Production Company Manual

2024

7 August 2024 published amendments

28 March 2024 published amendments

Claims: time limits

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.

Claims: How to claim

Changes reflecting current legislation changes

Claims: contents

Guidance reflects the new mandatory information requirements as part of the current legislation.

2023

20 June 2023 published amendments

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

4 April 2022 published amendments

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

1 February 2022 published amendments

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

4 September 2020 published amendments

2019

25 February 2019 published amendments

Claims: How to claim

Added new procedure for amended CT returns

2018

20 December 2018 published amendments

Overview and general definitions: State aid

Added sections on undertakings in difficulty and transparency

15 February 2018 published amendments

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

4 August 2016 published amendments

Overview and general definitions: contents

Amending index for new page