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  1. Home
HMRC internal manual

Film Production Company Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
23 April 2025 - See all updates
  1. Back to contents

FPC20000 - Taxation: contents

  1. FPC20010
    Separate trade - introduction
  2. FPC20100
    Separate trade - commencement
  3. FPC20110
    Separate trade - cessation
  4. FPC20120
    Separate trade - pre-trading expenditure
  5. FPC20130
    Separate trade - television productions
  6. FPC20200
    Profit/loss calculation - introduction
  7. FPC20210
    Profit/loss calculation - income - nature
  8. FPC20220
    Profit/loss calculation - income - timing
  9. FPC20230
    Profit/loss calculation - expenditure - nature
  10. FPC20240
    Profit/loss calculation - expenditure - timing
  11. FPC20250
    Profit/loss calculation - matching income to expenditure
  12. FPC20260
    Profit/loss calculation - estimating amounts
  13. FPC20510
    Examples 1 and 2 - one-period and two-period productions
  14. FPC20530
    Example 3 - budgeted expenditure exceeded
  15. FPC20540
    Example 4 - multi-period production
  16. FPC20550
    Example 5 - retained rights
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