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Updates: Television Production Company Manual

2023

20 June 2023 published amendments

Avoidance and disclosure: avoidance: valuation of core expenditure

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

27 January 2022 published amendments

Television Production Company Manual: recent changes

Page archived – old legacy update page no longer required

26 January 2022 published amendments

2020

4 September 2020 published amendments

2019

25 February 2019 published amendments

Claims: How relief is claimed

Added section about amended return procedure

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

Losses: terminal losses

Updated for new loss provisions

Losses: completion and later periods

Updated for new loss provisions

Losses: pre-completion periods

Updated for new loss provisions

4 January 2018 published amendments

Qualifying television programmes: intended for broadcast

Amended to reflect correct legislative position