High-end television can qualify as British in one of two ways. It must meet the requirements of one of the following:
- The cultural test for high-end television.
- One of the UK’s official bilateral co-production agreements that allow television co-production.
Qualifying your high-end television programme as British under the cultural test is the gateway to accessing the UK high-end television programme tax relief.
To apply for the cultural test for high-end television, there must be one television production company (TPC) that is registered with Companies House and within the UK corporation tax net. The TPC must be set up before principal photography begins and have responsibility for all aspects of the programme-making process from pre-production through to delivery.
The cultural test is a points-based test where, under the revised guidelines, the project will need to achieve 18 of a possible 35 points to pass. It comprises of 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).
The HETV cultural test and elements of the HETV tax relief were revised in 2015. If your programme was originally assessed for an interim certificate under the old test, or if your programme was completed before 1 April 2015, you can still apply under the revised test, and we will assess your application under the old test when it is submitted. We will know which test to assess it under when it comes in.
Applicants can apply for interim certification at any point before or during production. Interim certification is essential if you wish to claim high-end television tax relief during production.
A final application must be submitted once the programme is complete and ready to be broadcast to the general public. The online application form below can be used for interim and final certification.
Please read the guidance notes which will help you complete your application.
To make an application under the revised cultural test, please proceed to the application form below:
A hard copy statutory declaration must be completed in conjunction with a printed copy of your online application form (please see the Supporting documents section below for further information).
You will be asked to set up an account before completing the application form.
To apply for final certification you have to complete a new form, even if you have previously completed an interim application.
If you have already started your application, you can continue by signing in with your existing account details:
A printed hardcopy of your full application with a completed statutory declaration must be sent to us in order for us to begin our assessment.
Where an individual in a position other than the director or secretary of the Television Production Company has signed the Statutory Declaration the company director or company secretary will need to let us know in writing that they have been authorised to do so. This can be sent via email.
The BFI requires additional supporting material to complete its assessment of your application. The following documents are requested and can be attached to your online application form:
- Shooting scripts in the English language – the most up-to-date copy.
- A complete synopsis/treatment.
- Shooting/Production Schedule – the most up-to-date information.
- Production budget (interim)/final cost report (final) – the most up-to-date copy of the total long-form budget.
- A copy of the chain of title – the most up-to-date [only if applying for points under section A3(b)].
If you are applying for final certification we will also require a physical DVD copy (as few as possible) of the finished project and a hard copy of the accountant’s report if you are applying for points in sections C and D.
The hardcopy application form with the Statutory Declaration and any supporting documents (that have not submitted online) must be sent to:
The Certification Unit
British Film Institute
21 Stephen Street
London W1T 1LN
We will be happy to discuss your application in person or via phone or email. Telephone Anna Mansi, BFI Head of Certification, on +44 (0)20 7173 3214 or email email@example.com.