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Contents

Official guidance
Film Production Company Manual

FPC10000 · Overview and general definitions

  • FPC10010 · Introduction
  • FPC10020 · Creative Industries Unit
  • FPC10100 · Meaning of 'film'
  • FPC10110 · Meaning of 'film production company'
  • FPC10120 · Meaning of ‘co-producer’ and ‘qualifying co-production’
  • FPC10130 · Meaning of ‘film-making activities’, ‘production expenditure’ and ‘core expenditure’
  • FPC10140 · Meaning of ‘UK expenditure’
  • FPC10150 · When a film is ‘completed’
  • FPC10160 · Meaning of ‘limited-budget film’
  • FPC10210 · Overview and definitions: subsidy control
  • FPC10500 · Legislation
  • FPC10600 · FPCs: feedback on this manual
  • FPC10200 · State aid
  1. Overview and general definitions: contents
  2. Overview and definitions: subsidy control

FPC10210 | Overview and definitions: subsidy control

From HM Revenue & Customs · Film Production Company Manual

Part 15 CTA 2009 is a subsidy scheme made in compliance with the Subsidy Control Act 2022 (SCA 2022).

In compliance with the SCA 2022, HMRC has published details of the scheme on the UK’s subsidy transparency database - View subsidies awarded by UK public authorities - GOV.UK (www.gov.uk). HMRC will also publish details of certain individual subsidies over the value of £100,000 awarded under the scheme, as required by the legislation.

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