What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs:the administration of the tax reliefs:dept for culture, media & sport
The role of the DCMS
The Secretary of State for Culture, Media and Sport is responsible for making the decision about whether to grant approval and issue certificates, on the recommendation of the BFI Certification Unit. In practice, this duty is delegated to the DCMS Senior Film Policy Advisor, who ensures that the BFI’s recommendations are consistent with Cultural Test guidance.
Refusal and withdrawal of certification
On the advice of the BFI, DCMS can refuse or withdraw a certificate even where the Cultural Test is met but false or misleading information is supplied. In such cases DCMS will co-operate with HMRC, the Crown Prosecution Service and the police on prosecutions, as appropriate.