Co-producer, meaning

Company tax return, meaning

Core expenditure, meaning

Costs of film

Generally

When incurred

Double counting, prohibition

Estimates

Film losses

Generally

Restriction while film in production

Terminal losses

Use in later periods

Film production company, meaning

Film tax relief

Additional deductions

Artificially inflated claims

Availability

British film

Certification as British film

Claims

Information disclosures

Intended theatrical release

Limited-budget film

Overview

Provisional entitlement to

Qualifying expenditure, additional deductions

Tax credits

UK expenditure

Unpaid amounts, treated as not incurred

Unused losses

Film, meaning

Film-making activities, meaning

Income from film

Intangible assets

Limited-budget film, meaning

Overview

Pre-trading expenditure

Principal photography on or after 1 January 2007

Principal photography pre-1 January 2007 but not completed before that date

Production expenditure, meaning

Qualifying co-production, meaning

Separate film trade, activities treated as

Calculation of profits or losses

Generally

UK expenditure, meaning