APC40010 | Qualifying animations: introduction

From HM Revenue & Customs · Animation Production Company Manual

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Any Television Production Company (TPC) must apply the rules in 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:

	The programme must be intended for broadcast
	The programme must be certified as British
	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%.

S1216C Corporation Tax Act 2009 (CTA 2009)

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