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This tax information and impact note is about the higher rate of relief for the audio-visual expenditure credit scheme for independent film productions.
Find out if you qualify for Corporation Tax Film Tax Relief and what you can claim.
An evaluation focusing on the delivery of the scheme, what has worked well and less well in its implementation, and any lessons to be learned.
Enhanced Audio-Visual Expenditure Credit for UK Independent Films.
This order prevents film distributors from requiring exhibitors to show films for more than a minimum period.
Find out how to account for VAT when you rent out and part-exchange pre-recorded video cassette films.
An independent evaluation assessing the impact of the scheme within the film and TV industry and across the wider UK economy.
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