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The BFI Test: Proving Your Production's British Identity

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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.


Here is the breakdown:


  • The Test: There is a set of criteria that assesses the cultural makeup of your project. It covers aspects like content, contributions, location of production, and the crew involved.
  • Points System: Different sections of the test award points based on how your project meets the criteria. You need to reach a specific score to pass.
  • Sections of the 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)

Applying for Certification:


  • Interim Certificate: Obtain a preliminary assessment before your project is finished. This allows you to claim tax relief throughout production. If applying for points in sections c and d an accountant’s report will provide assurance to the BFI that points can be claimed
  • Final Certificate: Once your project is complete, a final application must be submitted with supporting documents to verify your points. An accountant's report is required if applying for points in sections c and d.
  • Tax Relief with Interim Certificate: You can claim tax relief while your project is ongoing based on the interim certification. However, if you do not obtain the final certificate, any reliefs claimed will be revoked.


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.

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Next Steps


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.

Make an Audio-visual Expenditure Credit Enquiry

KNOWLEDGE BASE

A pickup truck is driving down a dirt road next to a field.
18 November 2024
from April 2025, double-cab pick-up trucks with a payload of one tonne or more will no longer be taxed as light commercial vehicles but as company cars
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5 November 2024
Most notable among the changes the tax regime was the abolition of the concept of domicile and its replacement with a “residence-based regime”.

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