In order to qualify for the UK’s creative sector tax reliefs, all films, animation and television programmes or video games must be certified as British through the cultural test or qualify as an official co-production.
The unit offers advice on qualification under the cultural tests, the UK’s bi-lateral co-production agreements and the European Convention on Cinematographic Co-production.
Find out about the tax reliefs and new expenditure credits system.
Notice regarding turnaround times
Please note our current turnaround time is 18 to 20 weeks from receiving your application to issuing a certificate, we would encourage productions and companies to build these longer timeframes into their schedules when applying for the cultural tests. Please apply as early as possible if you are under time constraints.
Find out moreUK Independent Film Tax Credit
Announced by The Chancellor at the 2024 Spring Budget, the UK Independent Film Tax Credit (IFTC) is a higher rate of the Audio-Visual Expenditure Credit (AVEC).
Qualifying films, where principal photography begins on or after 1 April 2024, will be eligible for an uplifted credit rate of 53% before tax. Claims can be submitted to HMRC from 1 April 2025 onwards.
Further details on qualifying criteria will be introduced via regulations made by statutory instrument. These regulations will be in place before 1 April 2025 but only after the Finance Bill receives Royal Assent.
Until such regulations are established, the BFI is unable to assess or issue interim or final certificates to claim the AVEC IFTC.
Until this time, productions may continue to apply through the existing certification process should they wish to. Once regulations are set, there will be a period of time during which productions can change to an AVEC IFTC certificate. Any claims made to HMRC before 1 April 2025 will have to be made under the current credit rate.
We are in close dialogue with Government on the new regulations and will share any further information as it becomes available. We will provide further updates on this page and you can also follow through our industry newsletter (sign up at the bottom of this page) and our Press & Industry X account.
Apply for British certification
Qualify through the cultural test or as an official co-production.
Create account/Make an application
Log inThe cultural test for animation programmes
Qualify for tax relief through the cultural test for animation programmes.
Find out moreThe cultural test for children’s television programmes
Qualify for tax relief through the cultural test for children’s television programmes.
Find out moreThe cultural test for high-end television
Qualify for tax relief through the cultural test for high-end television.
Find out moreThe cultural test for video games
Qualify for tax relief through the cultural test for video games.
Find out moreCo-production
Qualify for tax relief as an official co-production for film, high-end television, animation and children’s television.
Find out moreCertification news
For live tweets from certification events and to read the latest news, follow Head of Certification Anna Mansi on Twitter.
Follow nowResources
How to get a BFI Certificate of Audiovisual Work
Getting a BFI Certificate of Audiovisual Work (which has replaced the EC Certificate of British Nationality) may give producers more opportunities to exhibit your production in Europe.
Find out moreInternational competent authorities
A list of contacts in countries where the UK currently has bi-lateral co-production treaties and signatories to the European Convention on Cinematographic Co-production.
Find out moreNational and regional film agencies
A list of the UK’s national and regional film organisations.
Find out moreCreative Europe
The European Union’s funding programme for the audiovisual industry and creative sectors.
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