What sets us apart from most media accountants and tax advisors? Passion. We simply love the business and have a deep understanding of how it works. How else would we have secured more than £40m in tax refunds for our clients?

We’re here to help you make your production a success, find out more about how our specialists can help you with:

UK Film Tax Relief

British Film Tax Certification

High-End TV Tax Relief

Children’s TV and Animation Tax Relief

Video Games Tax Relief


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We have a great legacy, having made our debut in the media industry back in the 60's.

Since then, we have built up an impressive portfolio, from cult niche productions to international Oscar winners. It is this experience that enables us to advise you on the finer financial intricacies, helping you achieve the success you deserve.

Meet the team

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UK Film Tax Relief

This was introduced as an incentive for the creative industries in the UK and has had a big effect on the number of films being made here. Film Tax Relief means production companies can claim a cash rebate of up to 25% of UK qualifying expenditure. In the last three years, the team at Alliotts has successfully applied for and secured around £40m for our clients. More

British Film Tax Certification

Filmmakers can qualify for beneficial tax breaks under the British Film Certification system. And at 25% of qualifying film production spend, it is certainly worth taking advantage of. We understand the rules and how the ‘Cultural Test’ works so can lead you through the process. More

Video Games Tax Relief

If you create video games, there is an additional deduction you can make against your taxable profits. And if you’ve made a loss, it could even help you to get a tax credit. We can help you work out if your game qualifies for this tax relief and help you make a claim. More

The Cultural Test

To work out if your film is eligible to claim certain tax reliefs, we need to apply the ‘Cultural Test’. This is a complex area, but one that the team at Alliotts is experienced at navigating.

The Cultural Test is made up of four sections:

Content – location, language, nationality subject matter.

Contribution – creativity, culture and heritage.

Hubs – studio, location effects, music and post-production.

Practitioners – nationality of individuals involved in the film or its creation

A film only needs 18 points out of 35 to pass, so you only need to apply for the points you need. There are separate tests for documentaries and animation, and this process does not apply to co-productions.

Talk to us and we’ll explain the points available under each of these sections.

Children's TV and Animation Tax Relief

Animation and children’s television tax relief is available on qualifying UK core production expenditure on the lower of either 80% of the total core expenditure or the actual UK core expenditure incurred. More

High-End TV Tax Relief

High-end television tax relief is available on qualifying UK core production expenditure on the lower of either 80% of the total core expenditure or the actual UK core expenditure incurred.

There is no cap on the amount that can be claimed. More

Meet the team

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Related & Other Musings

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If you would like to talk to us about Media please contact David Gibbs or Samuel Ampah.


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    David Gibbs | Alliotts



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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.


    Samuel Ampah | Alliotts


    Junior Manager - Media Sector

    View Samuel's profile

    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.


    “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