Film Tax Relief FAQs

What qualifies as UK spend for the new Tax relief?

This question is the prerogative of HMRC and not DCMS. Information and contact details are on the HMRC website.

Does certification by DCMS under the Cultural Test act as a main gateway to access to the new tax relief as it does for the old relief?

No, not in itself, but it is the first gateway to go through. HMRC will only give tax relief to qualifying films and HMRC will determine if a film meets the qualifying criteria for tax relief. One of the qualifying criteria which HMRC will require, is for a film to have the DCMS British film certificate, but it will also include HMRC's tests. HMRC will determine whether a film is a qualifying film for tax relief.

Where can I get a form for Sale and Leaseback?

There is no DCMS application form for sale and leaseback. However to access tax relief through sale and leaseback the film must be certified as a British Film, for which DCMS does have an application form.

DCMS does not provide a list of those firms, lawyers and accountants who offer services relating to sale and leaseback schemes, and cannot recommend anyone's services in particular. News of sale and leaseback schemes can usually be found in the trade press. Queries about the tax relief should be addressed to the HMRC website, or else specialist legal or accounting advice should be sought.

Information on the reform of the new film tax reliefs can be found on the HMT website.