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Contents

Official guidance

Animation Production Company Manual

Find in this level

APC10000 · Overview and general definitions
APC20000 · Taxation
APC30000 · Losses
APC40000 · Qualifying animations
APC50000 · Eligible expenditure
APC55000 · Calculation
APC60000 · Claims
APC80000 · Avoidance and disclosure
APCUPDATE001 · Animation Production Company Manual: update index
APCUPDATE140819 · Animation Production Company Manual: recent changes

Official guidance
Animation Production Company Manual

Animation Production Company Manual

From HM Revenue & Customs

Begin readingOverview and general definitions: introduction