UK Tax Relief
DCMS is responsible for deciding whether a film is a British film under Schedule 1 of the Films Act 1985, and certifying a film to that effect. Applications may be made to DCMS for that Certificate, and that is a prerequisite for claiming film tax reliefs through HM Revenues and Customs (HMRC).
For further information on the film tax reliefs applicants should visit the new Film Tax Relief page of the HMRC website. Of particular interest are links to background information on the Reform of Film Tax Relief and Frequently Asked Questions.
The FAQ section of our website may also be useful.
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