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This Practice Note contains guidance on the tax reliefs that were available for both British films and televisions programmes that were made or in development before 1 April 2025. From 1 January 2024, the tax relief system was replaced by a new tax credit scheme called audiovisual expenditure credit (AVEC). However, productions made or still in development before 1 April 2025 may continue to claim the previous tax reliefs until 31 March 2027. New productions which start from 1 April 2025 onwards are only entitled to claim AVEC.

This Practice Note focuses on the preceding scheme and not on the AVEC scheme. For guidance on AVEC, see Practice Note: The UK film and television audiovisual expenditure credit scheme.

In the UK, creative sector tax reliefs are available under the Corporation Tax Act 2009 (CTA 2009) for both British films and television programmes. This Practice Note covers: the creative sector tax reliefs brought