Certification of films
In order to qualify for film tax relief, a film must also be certified by the Secretary of State for Culture, Media and Sport as a 'British film'1.
The film production company may apply to the Secretary of State for either an interim certificate (granted before the film is completed)2, or a final certificate (granted after the film is completed)3.
The application must be accompanied by all relevant books, documents or information as required by the Secretary of State in order to determine the application4. In addition, the Secretary of State may require a statutory declaration from the applicant as to the truth of any information provided5.
If the Secretary of State is satisfied that the requirements are met for