Passing the BFI cultural test means scoring at least 18 out of 35 points across the test’s content, contribution, hubs and practitioner categories.
The exact numbers shift for film and high-end TV and animation.
Key Takeaways
- Film, high-end TV and children’s TV productions need 18 points out of 35 to pass; animations need 16 out of 31.
- The test is a straight pass or fail, so there’s no benefit to scoring beyond the threshold.
- Sections A and B assess what’s on screen and don’t require an accountant’s report, while Sections C and D cover where the work happened and who did it.
- The Golden Points Rule blocks a production from qualifying on crew nationality and hub location alone.
- Interim certificates last three years and allow claims during production, but a final certificate needs the finished film and, for Sections C and D, a signed accountant’s report.
- BFI and DCMS review typically takes 8 to 12 weeks, so applying early matters more than chasing extra points.
- Video games use an adapted version of the same test, built around development activity rather than principal photography.
Table of contents
1. How the BFI cultural test actually works
The BFI cultural test is a points-based assessment that decides whether a film, TV show, animation or video game counts as culturally British. Pass it, and the production can access UK creative tax reliefs. Fail it, and none of the other qualifying criteria matter.
For film and high-end TV, there are 35 points on offer across four sections, and a production needs 18 to pass. Animation work to a slightly smaller scale: 31 points available, 16 needed. Video games run on a separate points structure built around development work rather than physical filming, since there’s no location or crew to point a camera at.
Whether a production scrapes over the line with 18 points or comfortably clears 30 makes no difference to the outcome. The test doesn’t grade on a curve, and there’s no extra relief for a stronger cultural score.
Once a production passes, it passes.
2. Which tax reliefs the test gates
You can’t claim UK creative sector tax relief without a BFI certificate, full stop.
The certificate confirms the production has passed the cultural test (or qualifies as an official co-production, which sidesteps the test but has its own evidence requirements).
Since January 2024, most productions claim through the Audio-Visual Expenditure Credit, which covers film, high-end TV, children’s TV and animation, replacing the older film and TV tax reliefs that are being phased out by April 2027. The standard rate sits at 34%, rising to 39% for animation and children’s TV.
Independent films also have the option of the Independent Film Tax Credit, an enhanced rate for lower-budget British productions, though it comes with extra conditions: core spend can’t exceed £23.5 million, and the film needs a British lead scriptwriter, a British lead director, or official co-production status.
Films claiming the IFTC need an accountant’s report on both their interim and final applications, on top of the standard cultural test evidence.
3. What the four sections assess on BFI cultural test?
The test splits into four sections, and it helps to think of them in two halves:
- Sections A and B judge what the audience actually sees and hears,
- Sections C and D judge who made it and where.
Section A: Cultural Content
This is the largest section for film and HETV, worth up to 18 of the 35 points. It covers:
- where the story is set (up to 4 points for a UK or EEA setting),
- the nationality of the lead characters (up to 4 points),
- whether the story itself relates to Britain or an EEA state (4 points), and
- how much of the dialogue is in English or a recognised UK language such as Welsh, Scots or Gaelic or a language of EEA (up to 6 points).
A useful quirk here: Section A judges what appears on screen, not what’s true behind the scenes. A US studio set dressed to look like a British village still qualifies for the setting points, and an actor’s own nationality doesn’t matter for the character points: what matters is the nationality the character is written and performed as having.
Section B: Cultural Contribution
Worth up to 4 points, this section rewards:
- British creativity,
- heritage and
- diversity
in the finished production.
Diversity here covers subject matter exploring social issues such as disability or social exclusion, as well as diversity among on-screen characters or behind-the-camera talent.
Section C: Cultural Hubs
Up to 5 points (3 for animation and Video Games Expenditure Credit claims) depending on where:
- principal photography,
- VFX
- SFX and
- music recording
actually took place.
Doing the majority of this work in the UK earns 2 points, and doing more than 80% might already earn the full allocation.
Section D: Cultural Practitioners
Worth up to 8 points, one for each of director, scriptwriter, producer, composer, lead actors, the majority of the cast, other heads of department, and the majority of the crew being UK or EEA nationals or residents.
Sections C and D both need documentary evidence (passports, contracts, shooting schedules) and for a final certificate, that evidence has to be signed off by an accountant.
4. Interim vs final certification for BFI
You can apply for an interim certificate at any point before or during production, and there’s no limit on how many you can hold.
Interim certificates are valid for three years and are assessed against your plans: script, budget and shooting schedule, with a written explanation of how you intend to reach the required points.
A final certificate can only be issued once the production is finished, because the BFI needs to actually watch it to confirm the Section A and B points hold up on screen. Any points claimed under Sections C and D need an accountant’s report at this stage, prepared by your auditor, covering evidence such as location agreements, recording studio invoices and passport copies for the people involved.
Points can shift between interim and final certification without penalty. The risk only appears if those changes drop the total below the pass mark. If that happens after you’ve already claimed under an interim certificate, HMRC will expect that relief back.
5. How to apply and get the right advice?
Applications go through the BFI’s online certification portal, and if the BFI is satisfied, it recommends certification to the Department for Culture, Media and Sport, which issues the actual certificate. Reviews commonly take 8 to 12 weeks between the two bodies, so it’s worth applying as soon as the relevant documents exist rather than waiting until financing is finalised.
Depending on the certificate type, the BFI will want to see some combination of:
- the script or shooting script,
- a synopsis or treatment,
- the production or shooting schedule,
- a budget (interim) or final cost report (final),
- chain of title documents where relevant points are claimed,
- a viewing link to the completed production (final only),
- a statutory declaration and
- an accountant’s report where Section C, D or IFTC points are involved.
You’re free to submit the application yourself, and many producers do, particularly when they’re only claiming Sections A and B. Anything touching Sections C or D, or an IFTC claim, effectively requires specialist accountants for film and TV productions from the outset, since the report has to be prepared and signed by one regardless of who submits the rest of the form.
WallsMan Creative works exclusively with creative sector businesses, and film, TV, animation and games productions are a core part of that: we help producers work out where their cultural test points are actually going to come from, not just where they’d like them to come from, before that gets expensive to fix.
If you’re budgeting a production and want a realistic view of where your points will land, or you’re heading into a final certificate and want someone to prepare the accountant’s report properly, get in touch and we’ll talk through it.
