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Accounting for the film and broadcast media industry is a specialist area that requires expertise and an understanding of the sector. On this page you can access a range of articles, books and online resources providing quick links to practical guidance and background knowledge.

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:

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.

Terms of use

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

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

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.

Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

Disclaimer

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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