FIRST FOR WORLD-CLASS FILM AND TELEVISION PRODUCTION

Why shoot in the UK?

The British Film Commission delivers:

• Generous and user-friendly tax reliefs for film, television and animation

• Free bespoke production support

• Competitive costs

• Guidance on the UK’s generous film and television tax reliefs

• Outstanding production, VFX and post facilities

• Highly knowledgeable and experienced teams based in the UK and US

• World-class acting, producing, directing and writing talent

• Assistance with sourcing key crew, talent, facilities, studios and locations

• Extensive and experienced crew base • Diverse range of unique locations

• Expertise throughout the UK via a network of industry partners

• Nationwide network of expert support companies

• Liaising with UK Government to secure and maintain film-friendly policies

Made in the UK: The Crown © Netflix

Made in the UK: Fantastic Beasts and Where to Find Them © Warner Bros. Pictures

Made in the UK: Sherlock © Hartswood Films

Key studios and facilities • The UK’s network of world-class studios can accommodate film or television productions of any size • Studios are conveniently located in and around major cities, with excellent transport links • Specialist shooting facilities include interior and exterior tanks and Europe’s largest underwater stage

• The world’s leading VFX houses are based in London’s Soho, alongside award-winning boutique facilities • World-class talent and facilities, based in central London and at the UK’s studios, provide full service picture and sound post-production for all formats • Skilled and experienced musicians and purpose-built recording studios, including the world-famous Abbey Road, make the UK a composer’s first choice for soundtrack recording

• The UK’s major studios include: Pinewood, Warner Bros. Studios Leavesden, Shepperton, Elstree, Ealing, Longcross, 3 Mills, The Bottle Yard Studios, Northern Ireland’s Titanic Studios, Scotland’s Wardpark Studios and Wales’ Dragon Studios

Cast and crew

• Alternative build space is available throughout the UK, including in Northern Ireland, Scotland and Wales

• Our extensive crew base is able to service numerous large-scale feature film and television productions at any one time

• By 2017 the UK will boast over 1 million sq ft of additional purpose-built studio, workshop, office and back lot space

Post and VFX • The UK has one of the largest concentrations of post-production and VFX talent and capacity

• The UK’s award-winning and highly-skilled technicians are in demand around the world

• The UK boasts universally recognised and respected talent in-front-of and behind-thecamera • UK Government invests millions, match-funded by industry, and managed by Creative Skillset, to support training and skills development across film, television, animation and VFX

UK Creative Sector Tax Reliefs The UK’s Creative Sector Tax Reliefs are widely recognised as among the most reliable, transparent and inclusive of all global production incentives. In addition to tax reliefs for feature films and high-end television, generous reliefs are available for animation programmes, children’s television and video games.

Film Tax Relief Value of the Film Tax Relief • For films of all budget levels, the Film Production Company (FPC) can claim a payable cash rebate of up to 25% of UK qualifying film production expenditure • Tax relief is available on up to 80% of qualifying UK production expenditure • There is no cap on the amount which can be claimed

Accessing the Film Tax Relief • Projects must qualify as British either via the Cultural Test or one of the UK’s official co-production treaties • Films must be intended for theatrical release

• Films must reach a minimum UK spend requirement of 10% • The FPC responsible for the film needs to be within the UK corporation tax net. There is no requirement for the film rights to be owned by the FPC upon completion of the film • Interim claims are possible

Qualifying Expenditure • UK qualifying production expenditure is defined as expenditure incurred by the FPC on filming activities (pre-production, principal photography and post-production, including VFX) which take place within the UK, irrespective of the nationality of the persons carrying out the activity • Above-the-line costs are included The Cultural Test for film is a points-based test comprising sections relating to content, cultural contribution, where work is carried out and cast and crew. Projects need to achieve 18 of a possible 35 points to pass. Further information: www.bfi.org.uk

Made in the UK: Bridget Jones’s Baby © Universal Pictures

Made in the UK: Outlander © 2016 Sony Pictures Television Inc. All Rights Reserved

High-end Television Tax Relief Value of the High-end Television Tax Relief • For scripted television projects with a minimum core expenditure of £1m per broadcast hour, the Television Production Company (TPC) can claim a cash rebate of up to 25% of qualifying UK expenditure • Individual episodes of 30 minutes or less can qualify for tax relief when commissioned together, however the £1m average core spend per slot hour requirement would still need to be met (e.g. six 25 minute episodes commissioned together would qualify as long as the average core spend was at least £1m per slot hour) • Tax relief is available on up to 80% of qualifying UK production expenditure • There is no cap on the amount which can be claimed

Accessing the High-end Television Tax Relief • Projects must qualify as British either via the Cultural Test or one of the UK’s official co-production treaties • Television projects must be intended for broadcast (including internet)

• Television projects must reach a minimum UK spend requirement of 10% • The TPC responsible for the project needs to be within the UK corporation tax net. There is no requirement for the rights to be owned by the TPC upon completion of the project • Interim claims are possible

Qualifying Expenditure • UK qualifying production expenditure is defined as expenditure incurred by the TPC on filming activities (pre-production, principal photography and post-production including VFX) which take place within the UK, irrespective of the nationality of the persons carrying out the activity • Above-the-line costs are included The Cultural Test for High-End Television is a points-based test comprising sections relating to content, cultural contribution, where work is carried out and cast and crew. Projects need to achieve 18 of a possible 35 points to pass. Further information: www.bfi.org.uk

The UK boasts major production hubs in and around the highlighted cities but production and locations support is available throughout the UK’s nations and regions

Scotland

Edinburgh Glasgow

Belfast

Newcastle

Northern Ireland Liverpool

Wales

Leeds Manchester

Birmingham London

Swansea

Cardiff

England

Bristol

To contact the British Film Commission UK: [email protected]; +44 (0)20 7613 7675 US: [email protected]; +1 310 843 2909 www.britishfilmcommission.org.uk @filminuk_BFC

Made in the UK: Rogue One: A Star Wars Story © Lucasfilm/Disney

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All Rights Reserved for all images: Outlander © 2016 Sony Pictures Television Inc. – Peaky Blinders © Caryn Mandabach Productions Ltd & Tiger Aspect Productions Ltd 2015 – Rogue One: A Star Wars Story © Lucasfilm/Disney – The Jungle Book © 2016 Disney Enterprises, Inc. – Doctor Strange © 2016 Marvel/Disney – Doctor Who © BBC – Game of Thrones © Helen Sloan/HBO