Research and Development applies to projects that promote science or technology. The creative industry is pushing creative and technological boundaries, so the creative sector can
You can claim £6 per week tax relief for working from home without receipts, but only if you’re required to work from home, not if
GEC gives UK game development companies a 34% credit on qualifying core expenditure — replacing VGTR for projects started from 1 January 2024 onwards, with
You pass the BFI cultural test by scoring 18 points out of 35 for film and high-end TV, or 16 out of 31 for animation and children’s TV, across four sections covering on-screen content, cultural contribution, production hubs and the nationality of key practitioners. Video games use a separate, development-focused version of the same test. Passing gets you a BFI certificate, the entry ticket for AVEC, VGEC or the Independent Film Tax Credit.
If more than half of your profit comes from literary, dramatic, musical or artistic works you created yourself, you can ask HMRC to tax two consecutive years on the average of their combined profit rather than year by year. The claim is only available where the lower year comes in under 75% of the higher year, or where one of the two years is nil. It has to be made within 22 months of the end of the later tax year, and it cannot be combined with the cash basis, which has been the default for sole traders since April 2024.
The Independent Film Tax Credit (IFTC) is an enhanced 53% rate of Audio-Visual Expenditure Credit for low-budget British films, worth roughly 39.75% net after tax. It only applies to the first £15 million of a film’s core expenditure, films must not exceed £23.5 million in total core spend, and the production needs a UK lead writer, UK lead director, or official co-production status on top of passing the standard BFI cultural test.
Theatre Tax Relief lets production companies claim 45% on touring and 40% on non-touring core expenditure, including a direct cash repayment from HMRC if the
Orchestra Tax Relief gives UK companies a 45% credit on qualifying core expenditure for live orchestral concerts — but you must submit the Additional Information
MGETR provides a cash repayment of up to 40% for non-touring and 45% for touring exhibitions — but you must submit the Additional Information Form
AVEC replaces Film Tax Relief, HETV, Children’s TV, and Animation Tax Relief for new productions from April 2025. AVEC offers between 34% and 53% back
