UK film and television tax reliefs
Produced in partnership with Latham & Watkins

The following IP practice note produced in partnership with Latham & Watkins provides comprehensive and up to date legal information covering:

  • UK film and television tax reliefs
  • Film and television tax reliefs
  • British film or television programme
  • Qualifying films and television programmes
  • Production company
  • Tax relief
  • Core expenditure
  • UK expenditure
  • Additional deduction
  • Example calculations
  • More...

UK film and television tax reliefs

Film tax relief was introduced in 2007 under the Finance Act 2006 with the aim of incentivising investment in UK productions. Since the relief was introduced, 3,470 films have made claims, accounting for £18.4bn of UK expenditure. The relief was extended in 2013 to include television programmes. A total of 635 programmes have subsequently made claims, accounting for £8bn of UK expenditure. For further detail, see Creative Industries Statistics August 2020.

In recent years, several schemes relating to the film industry have come under the spotlight for attempting to exploit loopholes in the legislation through the use of film partnership structures. These schemes do not rely on the reliefs referred to in this Practice Note and this Practice Note will focus on the tax reliefs themselves rather than the issue of tax avoidance through investment arrangements (see, for example, Samarkland Film Partnership No 3 and Ingenious Games LLP, Inside Track Productions LLP, Ingenious Film Partners 2 LLP).

Film and television tax reliefs

In the UK, tax reliefs are available under Part 15 of the Corporation Tax Act 2009 (CTA 2009) (as amended) for British films and certain British television programmes. The relief is provided directly to the production company rather than through intermediaries or investors.

If an eligible production company elects to take the tax relief in the form of a cash payment

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