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UNITED KINGDOM

Europe Main

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Eligible Production Types

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Location Production Needs

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Legislation/
Guidance

Not available
Incentive25% Refundable Tax Credit
Labor
Resident ATL25%
Resident BTL25%
Non-Resident ATL25%
Non-Resident BTL25%
Qualified Spend
Spend25%

UK qualifying production expenditure is defined as expenditure ‘used or consumed’ in the UK i.e. costs incurred by the TPC on filming activities (pre-production, principal photography, visual effects and post production) that take place within the UK, irrespective of the nationality of the persons carrying out the activity.

Minimum/Caps
Minimum Spend10% of the project's core expenditure must be UK expenditure
Project CapNone
Compensation CapNone
Annual CapNone
Application

Qualifying productions must receive an initial and final DCMS British Film certificate from the British Film Institute's (BFI) Certification Department. Contact the BFI for more information on how to apply.

Additional Requirements
Screen CreditNo
CPA AuditYes
Cultural TestYes
Sunset DateNone
Additional Information

The UK has a range of national and regional filming incentives which can be combined with the Film Tax Relief.

British Film Commission

Kattie Kotok, EVP U.S. Production

+1.310.843.2909

info@britishfilmcommission.org

www.britishfilmcommission.org.uk

Payroll & Finances

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