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Official guidance
Television Production Company Manual

TPC50000 · Eligible expenditure

  • TPC50005 · Introduction
  • TPC50010 · Core expenditure
  • TPC50020 · Attributing costs across the stages of television production
  • TPC50030 · Distinguishing ‘development’ from later stages of production
  • TPC50035 · Payment for intellectual property rights
  • TPC50050 · UK expenditure
  • TPC50060 · UK expenditure: services directly related to single territory
  • TPC50070 · UK expenditure: services not directly related to a single territory
  • TPC50090 · UK expenditure: post-production services
  • TPC50100 · UK expenditure: supply of goods
  • TPC50110 · Apportionments: ‘fair and reasonable’
  • TPC50115 · Leading actors and voice artists
  • TPC50120 · Non-core expenditure
  • TPC50130 · Ineligible expenditure
  1. Television Production Company Manual
  2. Eligible expenditure: contents

TPC50000 | Eligible expenditure: contents

From HM Revenue & Customs · Television Production Company Manual

Contents14 entries

  1. TPC50005Eligible expenditure: introduction
  2. TPC50010Eligible expenditure: core expenditure
  3. TPC50020Eligible expenditure: attributing costs across the stages of television production
  4. TPC50030Eligible expenditure: distinguishing ‘development’ from later stages of production
  5. TPC50035Eligible expenditure: payment for intellectual property rights
  6. TPC50050Eligible expenditure: UK expenditure
  7. TPC50060Eligible expenditure: UK expenditure: services directly related to single territory
  8. TPC50070Eligible expenditure: UK expenditure: services not directly related to a single territory
  9. TPC50090Eligible expenditure: UK expenditure: post-production services
  10. TPC50100Eligible expenditure: UK expenditure: supply of goods
  11. TPC50110Eligible expenditure: apportionments: ‘fair and reasonable’
  12. TPC50115Eligible expenditure: leading actors and voice artists
  13. TPC50120Eligible expenditure: non-core expenditure
  14. TPC50130Eligible expenditure: ineligible expenditure
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