Corporation Tax Act 2009 section 1216EA

Certification as a British programme

Section 1216EA sets out the certification requirements that a television production company must meet in order to claim television tax relief, including the rules around interim and final certificates and the consequences of revocation or failure to obtain them.

• An interim certificate must accompany the company tax return for any interim accounting period in which television tax relief is claimed; if the interim certificate is revoked, relief is lost for the relevant periods and returns must be amended.
• Once production of the television programme is completed, a final certificate must accompany the company tax return; this final certificate covers both the final period and any earlier interim periods, and failure to provide it means relief is lost for all periods.
• If the company abandons television production activities, its tax return for the final accounting period may be accompanied by an interim certificate, and entitlement to relief claimed in earlier periods is not affected.
• If a final certificate is revoked, the company loses entitlement to television tax relief for all periods and must amend its returns accordingly.