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ICAEW and the creative industries
- Helpsheets and support
- Corporate Finance Faculty
The creative industries are major contributors to culture, the economy and innovation. They’re fast growing and employ more than three million people – across film, fine arts, design, music, video games, fashion, TV, crafts, publishing, radio, photography and heritage.
Accounting for the film and broadcast media industry
- Listing
- ICAEW Library and Information Sevice
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.
Government guidance
DCMS Sectors Economic Estimates
- Website
- GOV.UK
UK government statistics on the creative industries, measuring the number of jobs in the sector and the value of its economic contribution to the UK economy.
Employment status manual: entertainment industry
- Website
- HM Revenue & Customs
Employment status guidance for the entertainment industry. The guidance covers film and video workers, TV and radio workers, theatrical workers and musicians.
Film production company manual
- Website
- HM Revenue & Customs
Guidance from HMRC relating to the taxation of activities by a film production company.
Non-resident entertainers and sportspersons
- Website
- HM Revenue & Customs
HMRC self assessment helpsheet HS303, explaining the tax rules and treaty provisions for non resident entertainers and sportspersons.
Creative industry tax reliefs for corporation tax
- Website
- HM Revenue & Customs
HMRC guidance on how to qualify and claim for corporation tax creative industry reliefs.
Terms of use
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.
Industry guidance
A best practice guide to production accounting
- Website
- April 2020
- The Production Guild
This Production Guild guide provides best practice documentation for film and TV industry accounting professionals.
About UK creative industry tax reliefs
- Website
- 2021
- British Film Institute
British Film Institute (BFI) guide to tax relief available for the film, television, animation and video game industries.
Film Financing and TV Programming: A Taxation Guide
- Website
- 2017
- KPMG
KPMG's guide provides a country by country analysis of potential financing and tax implications in established and emerging production centres.
Terms of use
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.
Statistics and trends - Entertainment and media
Creative industry annual tax relief statistics
- Website
- 2024
- HM Revenue & Customs
HMRC annual statistics providing information on tax relief and expenditure figures for the creative industries: film, high-end television, animation, video games, children’s television, theatre, orchestra, and museum and gallery exhibitions.
The state of the arts
- Website
- 2024
- Campaign for the Arts and University of Warwick
Report from the Campaign for the Arts and the University of Warwick, published in July 2024. Provides a health check on the UK’s arts and culture sector, with information and official statistics on arts funding, provision, engagement, education and employment. It reveals the UK has one of the lowest levels of government spending on arts and culture amongst European countries.
UK edition: Entertainment & Media Outlook 2024-2028
- Website
- 2024
- PwC
PWC's snapshot of major trends in the UK entertainment and media industry, along with five-year projections of consumer and advertising spending data across 14 segments and 52 territories.
DCMS Sectors Economic Estimates
- Website
- 2023
- GOV.UK
UK government statistics on the creative industries, measuring the number of jobs in the sector and the value of its economic contribution to the UK economy.
Paying the Price: The sixth ISM Brexit report
- Website
- 2023
- Independent Society of Musicians (ISM)
A report from the Independent Society of Musicians (ISM) on the impact of Brexit on musicians and the music sector. This comprehensive report, which is the first of its kind following the UK’s departure from the EU, uses testimony from over 400 musicians and those in the music industry who have worked in Europe since January 2021. The data was gathered from an open survey of the music sector which was promoted by the ISM.
2024 media and entertainment industry outlook
- Website
- 2023
- Deloitte
Annual Deloitte report looking at prospects for growth in the media and entertainment industry, with an overview of the latest industry challenges and trends.
WINTRENDS 2022
- Website
- 2022
- Worldwide Independent Network (WIN)
Report from the Worldwide Independent Network covering key trends across the global independent music industry. Includes articles on the role and value of independent labels, IMPALA’s plan to fix streaming, the sector’s opposition to Discovery Mode, vinyl supply chain challenges, regional spotlights for Asia and Latin America and the impact of the Covid-19 pandemic on music.
How Britain entertained itself during lockdown
- Website
- 2020
- Entertainment Retailers Association
Research analysing UK consumer entertainment choices during the COVID-19 2020 lockdown.
Terms of use
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.
Statistics and trends - sports
Football Clubs' Valuation: The European Elite 2024
- Website
- 2024
- Football Benchmark Group
Analysis from the Football Benchmark Group providing an indication of the enterprise value (EV) of prominent European football clubs.
Sports Finance Insights 2024: Football investment survey
- Website
- 2024
- BDO
The latest insights from BDO on football finance which includes analysis of the financial health of English Premier League and Football League clubs.
Sports industry outlook 2024
- Website
- 2024
- Deloitte
Annual US sports sector report taking a look at the latest US sports market topics and trends.
PwC Sports Survey 2024
- Website
- 2024
- PwC
PwC’s annual Sports Survey captures the collective views of sports industry leaders on a wide variety of trends. The report also covers the industry's growth prospects and key threats facing today’s sports market.
Deloitte Football Money League 2024
- Website
- 2024
- Deloitte
Analysis profiling the financial performance of the highest revenue generating clubs in world football. Deloitte also publish an Annual Review of Football Finance, which covers the revenue growth of the English Premier League and Football League.
Terms of use
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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