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  1. Home
HMRC internal manual

Animation Production Company Manual

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

APC50000 - Eligible expenditure: contents

  1. APC50005
    Introduction
  2. APC50010
    Core expenditure
  3. APC50020
    Attributing costs across the stages of animation
  4. APC50030
    Distinguishing development from later stages of production
  5. APC50035
    Payments for intellectual property rights
  6. APC50050
    UK expenditure
  7. APC50060
    UK expenditure: services directly related to a single territory
  8. APC50070
    UK expenditure: services not directly related to a single territory
  9. APC50090
    UK expenditure: post-production services
  10. APC50100
    UK expenditure: supply of goods
  11. APC50110
    Apportionments: fair and reasonable
  12. APC50115
    Leading actors and voice artists
  13. APC50120
    Non-core expenditure
  14. APC50130
    Ineligible expenditure
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