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
  Show all updates

  1. 12 April 2024

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

  2. 6 March 2024

     First published.

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.