Policy paper

UK Independent Film Tax Credit

Enhanced Audio-Visual Expenditure Credit for UK Independent Films.

From:
HM Treasury and HM Revenue & Customs
Published
6 March 2024
Last updated
12 April 2024 — See all updates
This was published under the 2022 to 2024 Sunak Conservative government

Documents

HMT-HMRC policy note – UK Independent Film Tax Credit

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Details

The government announced the UK Independent Film Tax Credit at Spring Budget 2024. This policy note provides additional detail on eligibility criteria and how the credit will be calculated.

Updates to this page

Published 6 March 2024
Last updated 12 April 2024 + show all updates

  1. HMT-HMRC policy note – UK Independent Film Tax Credit updated to include a link to the standard Audio-Visual Expenditure Credit rate.

  2. First published.

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