What qualifies as expenditure?
The UK qualifying production expenditure is defined as expenditure incurred on filming activities
(pre-production, principal photography and post-production) which take place within the UK, irrespective
of the nationality of the persons carrying out the activity.
HM Revenue & Customs (HMRC) definition of UK spending introduces the concept of where a good or
service is “used or consumed” in the UK. If they are used or consumed in the UK, the expenditure is
treated as UK expenditure (under the rules set out in the clauses of the Finance Bill). If they are used or
consumed outside the UK, they do not count as UK expenditure.