This Practice Note has been archived and is not maintained. In the UK, creative sector tax reliefs were available under the Corporation Tax Act 2009 for both British films and television programmes made or in development before 1 April 2025. This Practice Note covers: the creative sector tax reliefs brought in by the Finance Act 2014; categorising film and television as British; qualifying as a UK production company; calculating tax relief (including example calculations); cultural tests; and tax credit calculations (including the golden points rule and proposed revisions to the film cultural test).