We also have a separate Business & Industry Guide on the film industry.
ICAEW articles
ICAEW guidance and support
Entertainment, Sport & Media Community
The community provides practical support to chartered accountants within the sector. It offers news updates and technical helpsheets, as well as events and webinars.
Creative Industries - Routes to Finance
A funding guide for creative organisations from ICAEW’s Corporate Finance Faculty, supported by the Creative Industries Federation and 52 organisations in the UK’s creative economy. It is the first comprehensive and bespoke guide to finance for Britain’s creative industries.
Useful links
Production Guild
The Production Guild publishes a best practice guide Production accounting know-how, which includes an appendix of downloadable model documents and templates, covering:
- development and pre-production
- bookkeeping and accounting
- production forecasting and cost reporting
- post production and project close
- payroll
- taxation
- foreign filming.
BFI
The BFI provides information for practitioners and researchers on finance and the film industry, including:
- British certification and tax relief
Guidance on qualifying as a British film or TV production and creative sector tax reliefs. - Film industry statistics and reports
Statistics and reports giving data on the industry's economic impact and workforce.
HMRC
Film Production Company Manual
Detailed guidance and updates on tax aspects of film production, including taxation and losses for film production companies, qualifying films for tax relief, eligible expenditure, calculation, claims, co-productions, avoidance and disclosure.
Television Production Company Manual
Detailed guidance and updates on tax aspects of television production, including taxation and losses for television production companies, qualifying television programmes for tax relief, eligible expenditure, calculation, claims, co-productions, avoidance and disclosure.
Particular occupations: entertainment industry
Section of the Employment Status Manual that gives guidance regarding tax issues (including National Insurance contributions and income tax) and employment status for film, video and television workers.
Foreign entertainer tax rules
Guidance and relevant forms from HMRC on paying tax as a foreign entertainer in the UK and payments to foreign entertainers.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.
Online articles
Articles and books in the ICAEW Library collection
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
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