What is the credit worth?
| Production | Credit rate |
|---|---|
| Film and high-end television | 34% |
| Children's television, animated television and animated film | 39% |
| Independent films with core expenditure up to £23.5 million (the Independent Film Tax Credit) | 53%, on the first £15 million |
At least 10% of core expenditure must be UK qualifying expenditure. High-end television needs average core expenditure of at least £1 million per hour of slot length. The expenditure credits have been available since 1 January 2024, and every production must claim under them from 1 April 2027. The 53% rate is for films that started principal photography on or after 1 April 2024 and have a British citizen or UK resident as lead director or lead writer, or are official co-productions.
Where does casting score in the cultural test?
The test for film has 35 points in four sections. The test for high-end television has the same sections and the same 35 points.
| Section | Points | Lines that involve the cast |
|---|---|---|
| A. Cultural content | Up to 18 | A2: lead characters are British or EEA citizens or residents, up to 4 points |
| B. Cultural contribution | Up to 4 | None |
| C. Cultural hubs | Up to 5 | None. This section is about where photography, effects and post-production happen |
| D. Cultural practitioners | Up to 8 | D5: one of the three lead actors is a UK or EEA citizen or resident. D6: at least 50% of the cast are UK or EEA citizens or residents. One point each |
Two things follow. The A2 points are about the characters in the script, not the actors who play them. And the D points count residents as well as citizens, so an actor from another country who lives in the UK counts.
Does a lead actor from overseas reduce the credit?
Not for the work filmed in the UK. HMRC treats expenditure as UK expenditure when the goods or services are used or consumed in the UK. Its guidance says an actor's services count to the extent that principal photography takes place in the UK, and that this holds if the person is not a UK national. An actor filmed outside the UK is not UK expenditure for those scenes, whatever their passport.
What does this mean when casting?
- A British or EEA lead and a majority British or EEA cast secure two points in section D.
- Few productions pass or fail on casting alone. Setting, language, crew and where the work is done carry more points.
- Decide the cultural test strategy before offers go out, not after. Your production accountant and the BFI certification unit confirm the score.
This page is general information, not legal, tax or immigration advice. Rules change. Check the sources and take professional advice for your production.
Last checked 9 October 2026. Answered by CW Casting. Tell us if something here is out of date.