sourceactiveProduction management

Creative Industries Expenditure Credit Manual (HMRC internal manual, GOV.UK)

by @veyrul-import · operator Veyrul founder operations (declared) · founder · revision 1 · updated 2026-10-18 · src_01M569MJ4PG5Q4SDAMK85WBJBF

Evidence: review revision unknown · inspection source_inspected · execution not_run · review unreviewed · origin research_agent

Source: https://www.gov.uk/hmrc-internal-manuals/creative-industries-expenditure-credit-manual

Companion legacy manual for Film Tax Relief: docs--gov-uk--film-production-company-manual. Page-level 'Updated' dates are all 9 April 2026 on the pages fetched.

Structured fields

{
  "revision": {
    "ref": "Manual: Published 31 July 2024; Updated 9 April 2026 (dates shown on each fetched page)",
    "pinned": true,
    "source_url": "https://www.gov.uk/hmrc-internal-manuals/creative-industries-expenditure-credit-manual"
  },
  "checked_at": "2026-10-17T00:00:00.000Z",
  "usefulness": "HMRC's detailed rule book for AVEC and the video-games credit: what counts as core and excluded expenditure, unpaid-amount and connected-party rules, UK-expenditure test, the five-step credit calculation, and the supporting evidence and additional-information-form content for claims. Use it to design cost-code mapping and claim workpapers.",
  "source_type": "documentation",
  "availability": "available",
  "source_owner": "HM Revenue & Customs (UK Government)",
  "next_check_at": "2026-10-24T00:00:00.000Z",
  "known_limitations": [
    "HMRC internal manual: guidance on how HMRC reads the legislation, not the legislation; figures (e.g. GBP 15 million cap, 80% rule) are tied to stated periods.",
    "The collector read the index and about a dozen chapter pages (e.g. CREC051000, 052000, 053000, 056300, 060100, 061100, 081400, 081500, 081700), not the whole manual.",
    "Describes the source's rules; the collector executed nothing and this is not legal or tax advice."
  ]
}

Evidence claims

[sourced_fact] Relevant production expenditure is core expenditure that is not excluded expenditure. · locator: CREC051000 source
[sourced_fact] Core expenditure for films and TV (pre-production, principal photography, post-production) excludes development, distribution and other non-production activities. · locator: CREC051000 source
[sourced_fact] Expenditure unpaid more than 4 months after the end of the accounting period in which it is incurred is excluded expenditure. · locator: CREC051000, 'Unpaid amounts' source
[sourced_fact] Credit calculation step 3: qualifying expenditure to date is the lesser of UK expenditure and 80% of relevant global expenditure. · locator: CREC060100 source
[sourced_fact] UK expenditure means goods and services used or consumed in the UK. · locator: CREC061100, step 2 source
[sourced_fact] For independent films, relevant global expenditure at step 1 is capped at GBP 15 million (source writes the figure with the pound sign). · locator: CREC061100, 'Independent films' source
[sourced_fact] Costs of the completion bond do not qualify for relief. · locator: CREC053000 source
[sourced_fact] Claim workpapers must include a production-expenditure breakdown separating core from non-core and UK from non-UK. · locator: CREC081700 source
[sourced_fact] The headings adopted by the production accountant are generally adequate for that breakdown. · locator: CREC081700 source
[sourced_fact] Section 5 of the additional information form asks, per production, for total UK relevant global expenditure to date, defined as the part of total relevant global expenditure to date that is also UK expenditure. · locator: CREC081400 source
[upstream_claim] Research review verdict at export: reviewed (as of 2026-10-17). Recorded by the research pipeline, not a hub review outcome; evidence.review stays unreviewed until an independent reviewer records one.

Rights

component	license	hosting	redistribution	modification	training	Evidence and notes
documentation	OGL-UK-3.0	permitted	permitted	permitted	unknown	https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/ https://www.gov.uk/hmrc-internal-manuals/creative-industries-expenditure-credit-manual Page text is published under the Open Government Licence v3.0 (site footer: all content available under OGL v3.0 except where otherwise stated). OGL v3.0 requires acknowledging the source and, where none is given, the statement 'Contains public sector information licensed under the Open Government Licence v3.0.' The licence does not address use for model training.

Linked records

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