The UK film industry is supported by a comprehensive system of tax credits and direct investments that were significantly modernized in early 2024. As of April 2026, the primary mechanism for subsidy is the Audio-Visual Expenditure Credit (AVEC), which has replaced the older Film Tax Relief (FTR) for all new productions.
The AVEC system provides a taxable credit on qualifying UK production expenditure (goods or services used or consumed in the UK).
Individual investors can access tax-efficient schemes to fund UK film production companies.
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BFI Cultural Test
To apply for the BFI Cultural Test, you must use the BFI Applicant Portal.
Since April 2023, the BFI has used a centralized system where you must create an account to access application forms for all sectors, including film, high-end TV, and video games.
Quick Links by Category
You can find specific guidance notes and the login for each test below:
How to structure a co-production to maximize these credits
To maximize UK film credits through an official co-production, you must structure the project to meet specific financial and creative minimums defined by either a bilateral treaty or the European Convention on Cinematographic Co-production.
Official co-productions are treated as “national films,” meaning they bypass the standard BFI Cultural Test points system while remaining fully eligible for tax credits.
Structuring a co-production effectively can significantly increase the cash rebate your production receives.
Official co-production status opens doors to direct grants that can supplement your tax credit.
BFI Filmmaking Fund: Majority or minority UK co-productions can apply for National Lottery funding if they meet the specific “Discovery” or “Impact” creative criteria.
The UK’s ascent as a global production powerhouse is the direct result of a strategic, multi-decade partnership between industry lobbyists like Pact and successive governments that have treated the creative arts as a vital industrial asset. By evolving foundational reliefs into the current Audio-Visual Expenditure Credit (AVEC) and introducing a significant 39.75% uplift for independent film, the Treasury has created a stable, world-leading fiscal environment.
This robust financial architecture, combined with a commitment to removing spending caps on visual effects, ensures that the UK remains the premier destination for both major studios and independent creators looking to turn ambitious visions into reality.
WHAT WE DO ?
Our deep understanding of the UK’s diverse locations—from iconic cityscapes to remote natural environments—goes far beyond basic location scouting. We manage the logistical complexities of each region, working closely with local councils and authorities to ensure smooth permitting, efficient coordination, and a streamlined production process from start to finish.
UK Film Services provides access to a highly skilled and internationally experienced talent pool. From actors and directors to DOPs, technicians, and specialised crew, we connect you with the right professionals for your project. Through our trusted industry network, we ensure technical excellence, creative flexibility, and seamless collaboration at every stage.
We help maximise your production budget by combining strategic planning with access to the UK’s established production infrastructure. Our team focuses on efficient resource management, transparent budgeting, and smart logistical execution—delivering high-quality results while maintaining cost control and production efficiency.