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Certification as BritishÌý

Only films, TV programmes and video gamesÌýthat have been certified as a British film, TV programmeÌýor video gameÌýare eligible for the Audio-Visual Expenditure Credit (AVEC) and the Video Games Expenditure Credit (VGEC). Such certification may either be interim, if the production has not been completed, or final, if it has.Ìý

Films and TV programmes can be certified as British by one of two routes:Ìý

Video games must pass the Cultural Test for video games.Ìý

In all cases, the production must be formally certified to qualify for AVEC/VGEC. It is not sufficient for the production company merely to assert that it is an official co-production or meets one of the Cultural Tests.Ìý

The previousÌýcertification of an earlier, related production â€� for example, an earlier series of a TV programmeÌýâ€� is no guarantee that a subsequentÌýproduction will qualify, as the Cultural Test will need to be met for each productionÌýwithout reference to any otherÌýproduction.

Certification as low-budget film

Films which are certified as British may also be certified as low-budget films in order to claim the enhanced rate of AVEC for independent films. Independent films can be certified if they meet both the budget condition and the creative connection condition. See CREC021100 for details.

Certifying authorityÌý

A British production is one which is certified as such by the Secretary of State for the Department for Culture, MediaÌýand SportÌýunderÌý

The Secretary of State certifies films on the advice of the BFIÌýCertification Unit. Queries concerning certification should be directed to the Certification Unit at [email protected].Ìý

Information about certification and the link to make an application can be found on the BFI website: Ìý

Interim and final certificatesÌý

The onus is on the production company to ensure that the relevant qualifyingÌýcriteria with regardÌýto the productionÌýare met. If a production is treated as aÌýBritishÌýproduction on an interim basis and does not receive a final certificate, any expenditure creditsÌýreceived will be withdrawn.Ìý

Where an interim claim for credit has been paid by HMRC to the production company, the production company must apply for a final certificate from the BFI once the production has been completed. The final certificate must be submittedÌýto HMRCÌýwith the claim for the completion period (the period in which the production is completed).Ìý

If the production company does not submit a final certificate, then any credits paid on the basis of the interim certificate are no longer due and will have to be repaid to HMRC by the production company.Ìý

The only exception to this isÌýwhere the productionÌýis abandoned. In that instance,Ìýan interim certificate is still required, but not a final certificate.Ìý