British Film Tax Certification

To qualify for the UK creative sector Audio-Visual Expenditure Credit ( AVEC), all films, animation and television programmes must be certified as British through the cultural test or qualify as a official co–production.

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To qualify for the UK creative sector Audio-Visual Expenditure Credit ( AVEC), all films, animation and television programmes must be certified as British through the cultural test or qualify as a official co–production.

There are 35 points available , within 4 Sectors comprising-

  • Cultural Content- up to 18 points
  •  Cultural Contribution – up to 4 points
  •  Cultural hub – up to 5 points
  •  Cultural Practitioners – up to 8 points

The project must achieve a total of 18 points to qualify

The BFI requires additional supporting material to complete the assessment of the application:

  • shooting script
  • shooting schedule
  • production budget (interim) or final cost( final)
  • viewing link to completed film (final)
  • a copy of chain of title ( only if applying for points under section 3 (b)
  • scan of statutory declaration
  • auditors report ( final – only if applying for points in C and D)
  • auditors report ( interim and final) if applying for Enhanced AVEC-to verify budget requirement and creative connection

The Auditors Report must be administered by an accountant listed on the statutory audit register.

If you have any questions or need advice on British Film Tax Certification please do get in touch

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Get in touch to discuss your production and find out how Alliotts Media can support you.

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    Samuel Ampah | Alliotts

    Samuel
    Ampah

    Senior Manager, Media Team

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    Samuel is a key member of Alliotts Media team, working with production companies and helping produce their accounts. He regularly presents at third party webinars and workshops on a range of areas of interest to media businesses, ranging from tax incentives, accounting and growing a business.

    Samuel is a Trustee of Mama Youth Project and is a member of the Production Guild’s Diversity and Inclusion Group

    As a member of our accounts team Samuel also works with a wide range of UK based and international clients across a variety of sectors. Samuel’s primary role involves delivering accounting, management reporting, VAT and cash flow reporting services to clients. By working closely with Alliotts partners the information Sam provides helps clients ensure that they remain compliant with their filing deadlines and have the financial data they need to make key decisions.

    Testimonials

    “I’ve been lucky enough to have Sam over to the NFTS for 2 years running to speak on a Marketing, Distribution, Sales & Exhibition Masters. He is great at talking through the financing side of things – particularly given the lack of experience that most of our students have in the industry. He is able to break things down and explain them in a much clearer and straightforward manner. He is extremely personable and is always a hit with the students.”

    Poonam Sahota, National film and television school


    “Samuel Ampah and the team at Alliotts could not be more helpful. From the earliest stages of closing, Sam has been readily available to any and all advisors on the show to explain and reassure on the criteria and complexities of the UK film tax credit specific to the needs of the production, going so far as to create his own spreadsheets to verify the producer’s calculations and responding. to every related query by return. As the legislation and HMRC guidelines evolve, it’s reassuring to know Alliotts is in front of developments adding the weight and wisdom of an experienced team of advisors. That Ian Gibbon is a genuine cinephile and Sam enthusiastic about the project’s potential impact only enhances the engagement. Thank you.”

    Mary McGuckian, pembridge pictures.


    “Samuel is a safe pair of hands, with a robust and thorough understanding of all areas of accounting and finance relating to the film sector. He’s also a great speaker, with a knack for putting clients at ease, and explaining (sometimes complex) financial strategies and considerations in a way that is both concise and accessible.”

    Film City Futures


     

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    David Gibbs | Alliotts

    David
    Gibbs

    Partner

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    David is an International Corporate Tax specialist. He has over 30 years’ experience in providing commercially focused tax advice and support to a wide range of clients, from technology start-ups to large inward investing corporates.

    A qualified Chartered Accountant, David went on to qualify as a Chartered Tax Adviser and prior to joining Alliotts as a partner in 2014 he held the position of tax partner in Grant Thornton and subsequently in PwC.

    David focuses on providing strategic tax advice to entrepreneurs and privately owned businesses. By investing time in understanding clients and their businesses he is able to provide advice which is practical and appropriate to clients’ circumstances in order to keep taxes to a sensible minimum. He advises on a wide range of taxes including transaction planning, UK outbound and inbound structuring, corporate tax, technology tax reliefs, investor and shareholder planning, capital gains tax and LLPs. David advises both UK and overseas business owners on international tax planning.

    David also specialises in advising individuals and businesses in the media sector on UK film tax credits, video games tax reliefs and other creative sector tax incentives. He also advises on EIS and SEIS.