Film Tax Relief Closure
Film Tax Relief cannot be claimed for productions that started principal photography after 31 March 2025 and closes fully from 1 April 2027.
Film, Animation and TV Tax Credit Support
Film Tax Relief and AVEC Accountants Birmingham
Specialist support for film, animation and TV production companies claiming creative industry tax reliefs and expenditure credits.
Film Tax Relief
AVEC
Independent Film Tax Credit
BFI Certification
Creative Tax Claims Made Clear
Review the right route before claiming
We help production companies review eligibility, calculate qualifying costs and prepare HMRC claim information.
01
Review the Production
We review the production type, dates, costs, BFI certification status and the relevant relief or credit route.
02
Calculate Qualifying Costs
We help analyse core expenditure, UK costs, cost categories and supporting records.
03
Prepare the HMRC Claim
We support the Company Tax Return claim, supporting calculations, Additional Information Form and CT600P where required.
Film Tax Relief Review
Support reviewing whether older productions may still qualify for Film Tax Relief before the scheme fully closes.
Audio-Visual Expenditure Credit
Advice on AVEC claims for films, high-end TV, animation and children’s television productions.
Independent Film Tax Credit
Support reviewing whether an independent film may qualify for the higher expenditure credit rate.
BFI Certification Support
Guidance on the British cultural certificate requirement and supporting documents needed for HMRC claims.
Film Tax Relief and Creative Industry Tax Credits
Film, animation and TV productions can involve significant upfront costs. Creative industry tax reliefs and expenditure credits may help qualifying production companies manage the cost of eligible UK production activity.
The rules have changed, so production companies should check whether an older Film Tax Relief claim is still available or whether the Audio-Visual Expenditure Credit route applies instead.
Speak to a Creative Tax AdviserCurrent Film, Animation and TV Tax Credit Rules
The creative tax regime now includes newer expenditure credits alongside transitional rules for older reliefs. Correct classification is important before preparing a Company Tax Return claim.
AVEC for Newer Claims
The Audio-Visual Expenditure Credit now applies to many film, TV, animation and children’s TV productions.
Creative Credit Rates
AVEC rates include 34% for most films and TV programmes, 39% for animation and children’s TV, and 53% for qualifying independent films.
HMRC Filing Requirements
Claims may need a BFI certificate, an Additional Information Form and the CT600P supplementary page.
What Is Film Tax Relief?
Film Tax Relief is a creative industry Corporation Tax relief for qualifying film production companies. It is now being phased out and is only relevant for certain older productions that meet the transitional conditions.
For newer productions, the Audio-Visual Expenditure Credit may be the more relevant claim route.
What Is AVEC?
The Audio-Visual Expenditure Credit is a taxable Corporation Tax credit for qualifying film, high-end TV, animation and children’s TV productions.
The credit can be used against Corporation Tax and, depending on the position, may result in a payable credit after the relevant rules have been applied.
What Is Needed for a Creative Tax Claim?
Creative industry tax claims require careful evidence, cost analysis and correct filing. Missing information can delay or weaken the claim.
We can help review the production records, cost split, BFI certification position and Company Tax Return claim entries.
Claim requirements may include:
- ✓ The production company must usually be liable to UK Corporation Tax
- ✓ The company must be directly involved in production and decision-making
- ✓ The production must usually be certified as British by the British Film Institute
- ✓ Core costs should be split between UK and non-UK expenditure
- ✓ The claim should be made through the Company Tax Return
- ✓ Creative industry claims may require an Additional Information Form and CT600P
Our Film, Animation and TV Tax Credit Services
We support production companies with eligibility checks, cost analysis, supporting documentation and HMRC filing requirements.
Film Tax Relief Review
Support reviewing whether older productions may still qualify for Film Tax Relief before the scheme fully closes.
Audio-Visual Expenditure Credit
Advice on AVEC claims for films, high-end TV, animation and children’s television productions.
Independent Film Tax Credit
Support reviewing whether an independent film may qualify for the higher expenditure credit rate.
BFI Certification Support
Guidance on the British cultural certificate requirement and supporting documents needed for HMRC claims.
Who Can Benefit from Creative Tax Credit Advice?
Creative tax credit advice is useful where a production company is preparing a Company Tax Return claim, dealing with BFI certification or reviewing whether AVEC, independent film support or transitional Film Tax Relief applies.
We support film, animation and TV production companies with practical tax claim support.
We regularly support:
- ✓ Film production companies
- ✓ Independent film producers
- ✓ Animation studios
- ✓ High-end television production companies
- ✓ Children’s television producers
- ✓ Production companies preparing creative industry tax credit claims
Our Creative Industry Tax Claim Process
We keep the claim process organised, evidence-based and aligned with HMRC filing requirements.
01
Review the Production
We review the production type, dates, costs, BFI certification status and the relevant relief or credit route.
02
Calculate Qualifying Costs
We help analyse core expenditure, UK costs, cost categories and supporting records.
03
Prepare the HMRC Claim
We support the Company Tax Return claim, supporting calculations, Additional Information Form and CT600P where required.
Looking for a Film Tax Relief or AVEC Expert?
Speak to our Birmingham creative tax advisers about film, animation and TV tax credit claims.
Contact UsFilm Tax Relief and AVEC FAQs
Film Tax Relief is closing. It cannot be claimed for productions that started principal photography after 31 March 2025 and the relief closes fully from 1 April 2027. Some productions may instead fall under the Audio-Visual Expenditure Credit.
The Audio-Visual Expenditure Credit is a Corporation Tax expenditure credit for qualifying film, high-end TV, animation and children’s TV productions.
The current AVEC rates include 34% for most films and TV programmes, 39% for children’s TV, animated films and animated TV programmes, and 53% for qualifying independent films.
Qualifying productions usually need to be certified as British by the British Film Institute, either through the cultural test or an internationally recognised co-production treaty.
HMRC may require a British cultural certificate, core cost statements split between UK and non-UK costs, a cost breakdown, connected party details, an Additional Information Form and the relevant Company Tax Return entries.
Yes. We can help review eligibility, calculate qualifying costs, prepare supporting information and assist with the HMRC claim process.
Other Specialist Tax Services
Specialist tax support for individuals, businesses, landlords, investors and creative professionals.
Looking for a Chartered Tax Adviser in Birmingham?
Speak to Gondal Accountancy for specialist tax advice, tax planning and accountancy support.