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Policy paper: UK Independent Film Tax Credit

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Hm Treasury
April 12
09:37 2024
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HMT-HMRC policy note UK Independent Film Tax Credit

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The government announced the UK Independent Film Tax Credit at Spring Budget 2024. This policy note provides additional detail on eligibility criteria and how the credit will be calculated.

Published 6 March 2024
Last updated 12 April 2024 +show all updates

  1. HMT-HMRC policy note UK Independent Film Tax Credit updated to include a link to the standard Audio-Visual Expenditure Credit rate.

  2. First published.

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