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CTA09/S1181

For the purposes of the tax regime for film production introduced by FA06 a film is defined as

‘…any record, however made, of a sequence of visual images that is capable of being used as a means of showing that sequence as a moving image�.

This follows the definition used in the Films Act 1985 which was in place for the previous film tax reliefs (BIM56000).

»Ê¹ÚÌåÓýapp definition is not limited to cinema films or, indeed, to films made using traditional film stock or video tape, and in particular includes productions made for television.

Where a film is made by a film production company (FPC) (FPC10100):

• it is taxed according to the rules set out in FA06/SCH4 (FPC20000) and
• may also be eligible for Film Tax Relief (FPC40000).

Parts of a series of films treated as a single film

In certain circumstances, separate parts of a series of films are considered as a single film.

This applies where:

• there are 26 parts or less,
• the combined playing time is 26 hours or less, and
• the series itself is
• a self-contained work, or
• a series of documentaries with a common theme.

Where these conditions are not met, each part is treated as a separate film and therefore as a separate trade. (See FPC20130 for guidance on films made for television).