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Audio-Visual Expenditure Credits

Who it is for

Your company must be responsible for:

• pre-production
• principal photography
• post-production
• delivery of the completed film or programme

You company must also:

• be actively engaged in planning and decision-making
• directly negotiate, contract and pay for rights, goods and services

Support you can get

You can claim an expenditure credit based on a percentage of your qualifying costs. Qualifying costs will be the lower of either:

• 80% of total core costs
• the amount of UK core costs

You can claim the following expenditure credit rates:

• 39% of qualifying expenditure for children’s TV programmes, animated films and animated TV programmes
• 53% on independent films
• 34% on all other films and TV programmes

How to apply

Claim expenditure credits on your Company Tax Return.

Support organisers

• HM Revenue & Customs

Next Steps

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