Accounting for the film industry

We also have a separate Business & Industry Guide on the film industry.

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.

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:

• British certification and tax relief
  Guidance on qualifying as a British film or TV production and creative sector tax reliefs.
• Film industry statistics and reports
  Statistics and reports giving data on the industry's economic impact and workforce.

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.

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.

• View a list of articles and books in our collection on the film industry

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.