Corporation Tax Act 2009 section 1216AH

"UK expenditure" etc.

Section 1216AH defines what counts as "UK expenditure" for the purposes of the television programme tax relief rules and explains how mixed expenditure should be apportioned.

• UK expenditure means expenditure on goods or services that are used or consumed in the United Kingdom, regardless of where the supplier is based or their nationality.
• The test focuses on where the goods or services are used or consumed, not on who supplies them — it is the recipient or customer location that matters.
• Where expenditure relates partly to UK use and partly to non-UK use, the amounts must be split on a just and reasonable basis.
• This definition applies across the relevant programme tax relief provisions and determines how much of a production company's spending qualifies as UK expenditure.