Policy paper

Switch between Film Tax Relief and High-End TV Relief during production

This tax information and impact note details legislation that enables film production companies to switch between Film Tax Relief (FTR) and High-End TV Relief (HETV) during production.

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

Switch between Film Tax Relief and High-End TV Relief during production

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Details

Film productions qualifying for Film Tax Relief (FTR) that change during production to instead meet the criteria for High-end Television Tax Relief (HETV) will be able to continue claiming FTR without losing their right to access tax relief, which will benefit film productions in the longer term. The measure will have effect from 1 April 2022.

Published 27 October 2021