British Film Tax Certification

Films (subject to a ‘cultural test’) can qualify for beneficial tax breaks under the British Film Certification system.  UK film tax relief is available to the film production company (FPC) at 25% of qualifying film production expenditure, regardless of budget.

Our specialists can guide you through the cultural test which is outlined below.

Want to find out more about how we work with the media industry? Have a look at our Media Services and Advisory brochure.

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Alliotts' Specialist British film tax certification Team

Our experts can advise on your eligibility for British Film Tax Certification and can assist you with your application

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Points Allocation

Cultural Content

A1 – Film set in the UK or EEA – Up to 4

A2 – Lead characters British or EEA Citizens or residents – Up to 4

A3 – Film based on British or EEA subject matter or underlying material – 4

A4 – Original dialogue recorded mainly in English, UK indigenous, or EEA language – 6

Cultural Contribution

B1 – Film represents a diverse British culture, British heritage or British creativity – Up to 4

Cultural Hubs

  • C1
    • a) At least 50% of the principal photograph or SFX takes place in the UK (2 points)
    • b) At least 50% of the VFX takes place in the UK (2 points)
    • c) An extra 2 points can be awarded if at least 80% of principal photography or VFX or SFX takes place in the UK (2 points)
    • Any of the above can be applied up to a maximum of 4 points
  • C2
    • Music recording / audio post production/picture post production – 1

Cultural Practitioners (UK or EEA citizens or residents)

  • D1 – Director – 1
  • D2 – Scriptwriter – 1
  • D3 – Producer – 1
  • D4 – Composer – 1
  • D5 – Lead Actors – 1
  • D6 – Majority of cast – 1
  • D7 – Key staff (lead cinematographer, lead production designer, lead costume designer, lead visual effects supervisor, lead hair and makeup supervisor) – 1
  • D8 – Majority of crew – 1
    • Total all sections – 35

If you are looking to apply for tax relief under the cultural test and would like assistance with your application please contact us.

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If you would like to talk to us about British Film Tax Certification please contact Samuel Ampah or David Gibbs.

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    Samuel Ampah | Alliotts

    Samuel
    Ampah

    Assistant Manager, Media Team

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    Samuel is a key member of Alliotts Media team, working with production companies and helping produce their accounts. He regularly presents at third party webinars and workshops on a range of areas of interest to media businesses, ranging from tax incentives, accounting and growing a business.

    Samuel is a Trustee of Mama Youth Project and is a member of the Production Guild’s Diversity and Inclusion Group

    As a member of our accounts team Samuel also works with a wide range of UK based and international clients across a variety of sectors. Samuel’s primary role involves delivering accounting, management reporting, VAT and cash flow reporting services to clients. By working closely with Alliotts partners the information Sam provides helps clients ensure that they remain compliant with their filing deadlines and have the financial data they need to make key decisions.

    Testimonials

    “I’ve been lucky enough to have Sam over to the NFTS for 2 years running to speak on a Marketing, Distribution, Sales & Exhibition Masters. He is great at talking through the financing side of things – particularly given the lack of experience that most of our students have in the industry. He is able to break things down and explain them in a much clearer and straightforward manner. He is extremely personable and is always a hit with the students.”

    Poonam Sahota, National film and television school


    “Samuel Ampah and the team at Alliotts could not be more helpful. From the earliest stages of closing, Sam has been readily available to any and all advisors on the show to explain and reassure on the criteria and complexities of the UK film tax credit specific to the needs of the production, going so far as to create his own spreadsheets to verify the producer’s calculations and responding. to every related query by return. As the legislation and HMRC guidelines evolve, it’s reassuring to know Alliotts is in front of developments adding the weight and wisdom of an experienced team of advisors. That Ian Gibbon is a genuine cinephile and Sam enthusiastic about the project’s potential impact only enhances the engagement. Thank you.”

    Mary McGuckian, pembridge pictures.


    “Samuel is a safe pair of hands, with a robust and thorough understanding of all areas of accounting and finance relating to the film sector. He’s also a great speaker, with a knack for putting clients at ease, and explaining (sometimes complex) financial strategies and considerations in a way that is both concise and accessible.”

    Film City Futures


     

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    David Gibbs | Alliotts

    David
    Gibbs

    Partner

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    David is an International Corporate Tax specialist. He has over 30 years’ experience in providing commercially focused tax advice and support to a wide range of clients, from technology start-ups to large inward investing corporates.

    A qualified Chartered Accountant, David went on to qualify as a Chartered Tax Adviser and prior to joining Alliotts as a partner in 2014 he held the position of tax partner in Grant Thornton and subsequently in PwC.

    David focuses on providing strategic tax advice to entrepreneurs and privately owned businesses. By investing time in understanding clients and their businesses he is able to provide advice which is practical and appropriate to clients’ circumstances in order to keep taxes to a sensible minimum. He advises on a wide range of taxes including transaction planning, UK outbound and inbound structuring, corporate tax, technology tax reliefs, investor and shareholder planning, capital gains tax and LLPs. David advises both UK and overseas business owners on international tax planning.

    David also specialises in advising individuals and businesses in the media sector on UK film tax credits, video games tax reliefs and other creative sector tax incentives. He also advises on EIS and SEIS.