Qualifying your high-end television programme as British under the cultural test for high-end television means you can access UK high-end television tax relief.

See the full criteria for UK creative industry tax reliefs.

The test is points-based and the project will need to achieve 18 out of 35 points to pass.

It comprises four sections:

  • cultural content (up to 18 points)
  • cultural contribution (up to 4 points)
  • cultural hubs (up to 5 points)
  • cultural practitioners (up to 8 points)

Summary of points – cultural test for high-end TV

Apply for interim certification at any point before or during production in order to claim high-end TV tax relief while still in production.

A final application must be submitted once the programme is complete and ready to be viewed by an audience. The application form below can be used for both interim and final certification.


Please read the guidance notes before making an application.

See the supporting documents section below for further information.

To apply for final certification you have to complete a new form, even if you have previously completed an interim application.

Supporting documents

The BFI requires additional supporting material to complete its assessment of your application.

These can be attached to your online application form:

  • shooting script(s)
  • synopsis or treatment
  • shooting schedule
  • production budget (interim) or final cost report (final)
  • A copy of the chain of title [only if applying for points under section A3(b)]
  • copy of the completed programme (final)
  • accountant’s report (final – only if applying for points in sections C and D)

A printed copy of your application with a completed statutory declaration must be sent to us in order for us to begin our assessment. Virtual statutory declarations are not accepted.

The application form with the statutory declaration and any supporting documents that can’t be submitted online must be sent to:

The Certification Unit
British Film Institute
21 Stephen Street
London W1T 1LN

To discuss your project, contact Anna Mansi, BFI Head of Certification, on +44 (0)20 7173 3214 or email certifications@bfi.org.uk.