APC40010 | Qualifying animations: introduction

From HM Revenue & Customs · Animation Production Company Manual

S1216C Corporation Tax Act 2009 (CTA 2009)

Any Television Production Company (TPC) must apply the rules in Part 15A CTA 2009 to compute the taxable profits or losses pertaining to its activities in relation to a programme.

But to be eligible for Television Tax Relief the programme must meet each of three conditions:

APC40020	The programme must be intended for broadcast
APC40030	The programme must be certified as British
APC40040	Not less than 25% of the core expenditure on the programme must be UK expenditure. For programmes which had not completed principal photography at 1 April 2015 this level reduces to 10%.