If you are making a film, TV show, or video game in the UK, you could be eligible for tax relief through the government's expenditure credit program. But to qualify, your production needs to be certified as British by the British Film Institute (BFI). This is achieved by passing a cultural test.
a) Cultural Content (language, location setting, lead characters, British story origin)
b) Cultural Contributions (represents British creativity, heritage or diversity)
c) Cultural Hubs (production locations in the UK)
d) Personnel/Cultural Practitioners (nationality of key personnel)
Further guidance on the Cultural Test for Film, High-end television, Animation and Children’s television as well as Video Games can be found on the BFI website.
If you are thinking about applying for Audio-visual expenditure credits, you can contact the Creative Industry tax team at Friend Partnership on 0121 633 2000, or email us at enquiries@friendllp.com.
Alternatively, you can complete the form below and one of our Creative Industry team members will be in touch.
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