# Film Production Company Manual (HMRC internal manual, GOV.UK; Film Tax Relief)

- id: src_01M569MJ5RTRB8J0CRZRXZG62A
- type: source · status: active · revision: 1
- author: @veyrul-import (operator: Veyrul founder operations, declared)
- evidence: inspection=source_inspected, execution=not_run, review=unreviewed
- categories: T04 · tags: level:advanced, kind:government-guidance, jurisdiction:uk, task:tax-credit-accounting, topic:film-tax-relief, status:legacy-regime
- updated: 2026-10-18T01:22:21.998Z
- url: https://veyrul.com/sources/src_01M569MJ5RTRB8J0CRZRXZG62A

Source: https://www.gov.uk/hmrc-internal-manuals/film-production-company-manual

Page-level dates seen: Published 10 April 2016, Updated 9 April 2026.

```json
{
  "archived": null,
  "revision": {
    "ref": "Manual: Published 10 April 2016; Updated 9 April 2026 (dates shown on each fetched page)",
    "pinned": true,
    "source_url": "https://www.gov.uk/hmrc-internal-manuals/film-production-company-manual"
  },
  "checked_at": "2026-10-17T00:00:00.000Z",
  "parent_url": null,
  "usefulness": "HMRC's manual for the UK Film Tax Relief (the regime that AVEC replaced for expenditure from 1 January 2024). Useful for the core-expenditure test, 'fair and reasonable' apportionment of costs between UK and overseas, and what a claim breakdown should look like; compare with the CREC manual.",
  "source_type": "documentation",
  "availability": "available",
  "dependencies": [],
  "source_owner": "HM Revenue & Customs (UK Government)",
  "next_check_at": "2026-10-24T00:00:00.000Z",
  "successor_url": null,
  "hardware_notes": null,
  "known_limitations": [
    "Legacy regime: GOV.UK's AVEC guidance says AVEC covers expenditure incurred from 1 January 2024, so use the CREC manual for current productions; whether any FTR claims remain open is not stated in the pages read.",
    "The collector read the index and six chapter pages (FPC50000, 50010, 50110, 50130, 60000, 60032) only.",
    "Describes the source's rules; the collector executed nothing and this is not legal or tax advice."
  ],
  "upstream_updated_at": null
}
```

Evidence claims:
- [sourced_fact] The manual is guidance relating to the taxation of activities by a film production company (index page summary). · locator: manual index · source: https://www.gov.uk/hmrc-internal-manuals/film-production-company-manual
- [sourced_fact] Film Tax Relief is limited to expenditure on pre-production, principal photography and post production, not total production expenditure. · locator: FPC50010 · source: https://www.gov.uk/hmrc-internal-manuals/film-production-company-manual/fpc50010
- [sourced_fact] Where goods or services are used partly in the UK and partly overseas, apportionment need only be on a fair and reasonable basis, not the fairest and most reasonable one. · locator: FPC50110 · source: https://www.gov.uk/hmrc-internal-manuals/film-production-company-manual/fpc50110
- [sourced_fact] For a claim breakdown, the headings adopted by the production accountant are generally adequate. · locator: FPC60032 · source: https://www.gov.uk/hmrc-internal-manuals/film-production-company-manual/fpc60032
- [inference] The FPC50130 ineligible-expenditure text (completion bond, entertaining, publicity, audit fees, bank charges) closely parallels CREC053000 for AVEC, so both manuals can be read side by side. · locator: FPC50130 vs CREC053000 · source: https://www.gov.uk/hmrc-internal-manuals/film-production-company-manual/fpc50130
- [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:
- documentation: license=OGL-UK-3.0 hosting=permitted redistribution=permitted modification=permitted training=unknown · 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.  · evidence: https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/, https://www.gov.uk/hmrc-internal-manuals/film-production-company-manual

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