High End Television Tax Relief

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High End Television Tax Relief

To be considered eligible your company must have been incorporated in the UK or be paying Corporation Tax according to HMRC requirements. By submitting a claim for High-End Television Tax Relief, you will either have a reduction in your Corporation Tax liability or receive part of your paid tax back. You must be involved in all stages of the production, including planning during pre-production, shooting and postproduction. On top of that, you should be the one directly negotiating, contracting and paying for any goods, services and rights connected to your productions.

High End Television Tax Relief Eligibility

 ‘Does My Company Qualify For High End Television Tax Relief?

Here are some of the main eligibility criteria: 

  • The qualifying programme must be intended for broadcasting online or on TV, be a documentary, comedy or drama, and the slot length must be longer than 30 minutes. Intention for broadcasting can be proven by episode length and overall format, type of programme, that usually falls in the usual lines of broadcasting preferences, or payment to crew and actors is according to industry standards
  • At least 10% of the production costs must be allocated to UK-based activities, and the High-End Television Tax Relief requires a minimum production cost of £1 million per hour
  • Programmes commissioned together are treated as one, and they must altogether pass the 30 minutes time limit

High End Television Tax Relief Additional Information

If a project is an advert or otherwise promotional programme, or covers current affairs, news or discussions on such topics, it does not qualify for High-End Television Tax Relief. Similarly, if it is a quiz, variety or panel show or similarly themed programme or contains any elements of competition, or produced for training purposes, it does not qualify either. Broadcasts of live events, even of other artistic performances, are not taken into account either.

UK has co-production agreements on television programmes with Canada, New Zealand and Australia, and Israel and the Occupied Palestinian Territories, while also having signed the European Convention on Cinematic Co-production. For a project to be considered as part of a co-production, it requires a related production company in the other countries; an application submitted, and a co-producer designated in each of the countries involved, and the final decision shall be made in partnership by each country’s authorities. UK’s exit from the European Union does not affect the claiming process.

Scripted TV programmes can claim tax relief up to 80% of the core expenditure, and there is no monetary limit on the TV budget within that cap.

Additional Funding Opportunities

There are many tax incentives, grants and funding initiatives available to UK businesses. Whether you’re a start-up or an established business, we can provide you with the crucial advice that will help you access additional cash to help your business grow. We are partnered with Counting King, an industry leading firm that specialise in tax incentives that can support you with accessing additional funding support. Get in touch to find out more about what cash is available to you today! 

High End Television Tax Relief Documentation Requirement

To file for your Tax Relief you will need the following documentation: 

BFI Certification

British cultural certification that has to be accredited by the British Film Institute (BFI).

BFI Certification

British cultural certification that has to be accredited by the British Film Institute (BFI).

UK Expenditure

Provide statements of your core expenditure which are clearly outlined as either UK or non-UK expenditure.

UK Expenditure

Provide statements of your core expenditure which are clearly outlined as either UK or non-UK expenditure.

Breakdown

Expenditure breakdown should be categorised.

Breakdown

Expenditure breakdown should be categorised.

For any help or advice please contact us:

Get in touch today to discuss your High End Television Tax Relief Claim

If you require any additional support with your BFI certification, we provide this service for FREE. 

For any additional information on: 

  • Eligibility criteria
  • How much you can claim 
  • How we can support you and your company throughout the process of the claim 
  • Our additional services to support your  business growth 


Just fill out the contact form with a short message about what your query is and one of our experts will get in touch with you. 

Take advantage of our FREE 1 hour consultation for any additional services that you’d like to take advantage of today. 

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Find out more about the process for claiming and what the main benefits of claiming with HDH Accountants are

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