The BFI Test: Proving Your Production's British Identity

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If you are producing a film, high-end television programme, animation, children’s television programme, or video game in the UK, you may be eligible to claim UK Audio-Visual Expenditure Credits (AVEC). To access these incentives, your project must be certified as British by the British Film Institute (BFI) through its Cultural Test.

This page explains the Cultural Test in detail, outlines the certification process, and shows how our Creative Industry tax team supports you at every stage.

What Is the BFI Cultural Test?

The BFI Cultural Test is a points-based assessment designed to ensure that productions benefiting from UK tax relief contribute meaningfully to British culture, creativity, and the UK economy. Each production is assessed against a set of criteria, and a minimum number of points must be achieved for the project to qualify as British.

The test applies to:

Feature films
High-end television
Animation
Children’s television
Video games

Each sector has its own version of the test, but the structure and principles remain broadly consistent.

How the Points System Works

The Cultural Test is divided into four main sections:

A) Cultural Content

Language, location setting, lead characters, British story origin

B) Cultural Contribution

Representing British creativity, heritage or diversity

C) Cultural Hubs

Production locations in the UK

D) Personnel (Cultural Practitioners)

Nationality of key personnel

Points are awarded based on how closely your project aligns with the criteria in each section. To pass the test, your project must achieve the minimum qualifying score set by the BFI for that category.

BFI Certification Process

To access Audio-Visual Expenditure Credits, you must apply to the BFI for certification. There are two stages to this process.

Interim Certificate

An Interim Certificate is obtained during production and provides a provisional assessment that your project meets the Cultural Test.

Benefits of an Interim Certificate include:

The ability to claim tax relief while the project is still in production
Early confirmation that your project is on track to qualify

For Enhanced AVEC (Independent Film Tax Credit) you will be required to provide an accountant’s report at the interim stage to verify that it meets the Cultural Connection and Budget requirements. More details can be found on the Independent Film Tax Credit page.

Final Certificate

Once production is complete, you must submit a Final Certificate application. This confirms that the project, as completed, meets the Cultural Test requirements.

The Final Certificate application must be supported by:

Final production information
Evidence supporting the points claimed
An accountant’s report where points are claimed in sections C and D
An additional accountant's report when applying for Enhanced AVEC

It is essential to obtain the Final Certificate. If a project fails to secure final certification, any tax relief claimed under the Interim Certificate will be withdrawn.

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Claiming Audio-Visual Expenditure Credits

With BFI certification in place, qualifying productions can claim Audio-Visual Expenditure Credits through their corporation tax return.

Key points to note:

Claims can be made during production once an Interim Certificate is granted
Claims are calculated based on qualifying UK expenditure
The final position is confirmed once the Final Certificate is issued

Careful planning and documentation throughout production are critical to ensuring claims are maximised and protected.

International Co-Productions and Exemption from the BFI Cultural Test

Official international co-productions may qualify for UK Audio-Visual Expenditure Credits without needing to pass the BFI Cultural Test. Where a project is certified as an official co-production under one of the UK’s bilateral co-production treaties, it is automatically treated as British for tax relief purposes.

In these cases, producers do not apply for cultural certification. Instead, they must obtain co-production certification from the BFI, confirming that the project meets the relevant treaty requirements. Once certification is granted, the production can claim UK tax relief on qualifying UK expenditure in the same way as a culturally certified project.

UK Bilateral Co-Production Treaty Countries

The UK currently has bilateral co-production treaties with the following countries:

Australia, Brazil, Canada, China, France, India, Israel, Jamaica, Morocco, New Zealand, Palestine (Occupied Palestinian Territories), South Africa.

In addition to these bilateral agreements, the UK is a signatory to the European Convention on Cinematographic Co-Production (including its revised version). This Convention enables official co-production certification with a wide range of countries across Europe and beyond, provided the relevant version of the Convention is in force in each co-producing territory.

As a result, even where no specific bilateral treaty exists, many productions can still qualify as official co-productions through the European Convention route.

How We Support You

Our Creative Industry tax team provides end-to-end support tailored to your production, including:

Advising on how to structure a production to ensure it qualifies for tax credits
Producing the required accountant’s reports for sections C and D
Preparation of the required accountants report for Enhanced Audio-visual Expenditure Credits applications
Preparation of accounts and tax credit claims at the interim and final stage
Liaising with HMRC on your behalf where required
Providing tailored support to productions, such as payroll management

We work closely with producers, finance teams, and legal advisers to ensure the process is efficient, compliant, and aligned with your production timeline.