FPC50020 - Film Tax Relief: Eligible Expenditure: Attributing costs across the stages of film-making

Specific activities within each of the four stages of film-making do not always take place in a strictly sequential way, and a given item of expenditure may be attributable, in some degree, to several stages.

For example:

  • the screenplay will normally be written during development. It may well continue to be reworked throughout the production, but regardless of this, it is normally used in development, pre-production (since the production is planned around it), principal photography (when the actual filming takes place) and post-production.
  • a production designer might be engaged as part of development, pre-production or principal photography.
  • an actor could be involved in re-recording dialogue during post-production as well as performing during principal photography and rehearsing during pre-production.

In each case it would be reasonable for the respective cost to be apportioned across the relevant stages of film-making.

Of the four separate stages of film-making specified by FA06 (see above), for the purpose of FTR, the most crucial distinction is between development (which does not attract FTR) and pre-production (which does). This distinction is covered in further detail at FPC50030).

For more general guidance on the attribution of costs across various activities or territories see FPC50070 바카라 사이트“ FPC50115).