SolvedFPC10140 | Overview and general definitions: meaning of ‘UK expenditure’
From HM Revenue & Customs · Film Production Company Manual
For the purposes of the tax regime for film production introduced by FA06, UK expenditure on a film means expenditure on goods or services that are used or consumed in the United Kingdom.
Where it is necessary to apportion any expenditure between UK and non-UK elements the apportionment must be performed on a fair and reasonable basis.
See FPC50050 onwards for further details.