Knowledge

We help make your business a success

Tax Relief for Animated Productions (ATR)

If your company is working on a creative project which involves animation, you may be entitled to pay less Corporation Tax.


Who qualifies for Animation Tax Relief?


Your company may be entitled to claim Animation Tax Relief on a programme if:



  • it passes the cultural test – a similar test to that for Film Tax Relief but within the European Economic Area (EU countries as well as Iceland, Liechtenstein, and Norway)

  • it is intended for broadcast

  • at least 51% of the total core expenditure is on animation

  • at least 10% of the total production costs relate to activities in the UK


Animations commissioned together are treated as a single programme. There is no cap on the amount that can be claimed.


Who doesn’t qualify for Animation Tax Relief?


Sadly, your company can’t claim ATR if the programme:



  • is an advertisement or promotional programme

  • is a news, current affairs, or discussion programme

  • is a quiz or game show, panel show, variety show, or similar programme

  • consists of, or includes an element of, competition or contest

  • broadcasts live events, including theatrical and artistic performances

  • is produced for training purposes


This advice in this blog is for guidance purposes only. Due to the complex nature of the criteria for Animation Tax Relief, it is highly recommended that you speak to your accountant before assuming your project qualifies.

Our invoice templates are professional and sharp. Use them to directly invoice your clients and get paid fast.

From understanding expenses to starting a limited company, our downloadable business guides can help you.

If a client hasn't paid an invoice, download our late payment reminder templates and get that invoice paid fast.

Philip Hammond has just finished delivering his Autumn Budget. Here are the main announcements that affect the UK’s self-employed and small businesses.

If you're a director of a limited company, you can claim up to £150 as a business expense for a Christmas party. There are some strict rules, though.

Join our free live webinar to find out how the UK's self-employed and small business owners are affected by the Autumn Budget. Includes Q&A session.

The best accounting advice

Our accredited team are on hand to help you choose the best package

We understand that it can be difficult deciding whether or not to switch accountants, but at Crunch we’ll offer you fair, unbiased advice on what’s best for you.