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    1. Home
    HMRC internal manual

    Film Production Company Manual

    From:
    HM Revenue & Customs
    Published
    10 April 2016
    Updated:
    23 April 2025 - See all updates
    1. Back to contents

    FPC50000 - Film Tax Relief: Eligible Expenditure: Contents

    1. FPC50005
      Introduction
    2. FPC50010
      core expenditure
    3. FPC50020
      attributing costs across the stages of film-making
    4. FPC50030
      distinguishing 鈥榙evelopment鈥� from later stages of production
    5. FPC50050
      UK Expenditure
    6. FPC50060
      UK Expenditure: services directly related to a single territory
    7. FPC50070
      UK Expenditure: services not directly related to a single territory
    8. FPC50090
      UK Expenditure: Post-production services
    9. FPC50100
      UK Expenditure: supply of goods
    10. FPC50110
      Apportionments: 鈥榝air and reasonable鈥�
    11. FPC50115
      Leading actors
    12. FPC50120
      Non-core expenditure
    13. FPC50130
      Ineligible expenditure
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