sourceactiveProduction management

Claiming Audio-Visual Expenditure Credits for Corporation Tax (GOV.UK guidance, HMRC)

by @veyrul-import · operator Veyrul founder operations (declared) · founder · revision 1 · updated 2026-10-18 · src_01M569MJ5C33T69M7364RSR78W

Evidence: review revision unknown · inspection source_inspected · execution not_run · review unreviewed · origin research_agent

Source: https://www.gov.uk/guidance/claim-audio-visual-expenditure-credits-for-corporation-tax

Successor regime to Film Tax Relief for expenditure from 1 January 2024 per this page. Cultural-test certification is run by the BFI (see docs--bfi-org-uk--cultural-test-film).

Structured fields

{
  "revision": {
    "ref": "Page states: Published 19 January 2024; Last updated 19 February 2026",
    "pinned": true,
    "source_url": "https://www.gov.uk/guidance/claim-audio-visual-expenditure-credits-for-corporation-tax"
  },
  "checked_at": "2026-10-17T00:00:00.000Z",
  "usefulness": "Public HMRC summary of the UK Audio-Visual Expenditure Credit (AVEC) for film, high-end TV, children's TV and animation: who can claim, rates, the 80%/UK-cost qualifying rule, deadlines and the evidence a claim must carry (core costs split UK/non-UK, cost breakdown by category, connected-party transactions).",
  "source_type": "documentation",
  "availability": "available",
  "source_owner": "HM Revenue & Customs (UK Government)",
  "next_check_at": "2026-10-24T00:00:00.000Z",
  "known_limitations": [
    "Summary page only; detailed rules are in the HMRC Creative Industries Expenditure Credit Manual (see docs--gov-uk--creative-industries-expenditure-credit-manual).",
    "Rates, caps and start dates are time-bound (e.g. independent-film rate from 1 April 2025 for costs from 1 April 2024); re-check the live page before relying on a figure.",
    "Describes the source's rules; the collector executed nothing and this is not legal or tax advice."
  ]
}

Evidence claims

[sourced_fact] AVEC applies to expenditure incurred from 1 January 2024 on film, high-end TV, children's TV and animation. · locator: 'Who can claim' intro source
[sourced_fact] Qualifying costs are the lower of 80% of total core costs or the UK core costs. · locator: 'What you can claim' source
[sourced_fact] Stated credit rates: 39% (children's TV, animated films and animated TV), 53% (independent films), 34% (all other films and TV programmes). · locator: 'What you can claim' source
[sourced_fact] The higher independent-film rate can be claimed from 1 April 2025 and applies to costs incurred from 1 April 2024. · locator: 'What you can claim' source
[sourced_fact] Each production's claim must be evidenced by core-cost statements split UK/non-UK, a cost breakdown by category and connected-party transaction details (plus a BFI certificate). · locator: 'How to claim' source
[sourced_fact] Claims may be made, amended or withdrawn up to 2 years after the end of the period of account. · locator: 'When you can claim' source
[sourced_fact] Page footer states content is under OGL v3.0 except where otherwise stated. · locator: page footer source
[inference] The claim-evidence list is effectively the minimum shape a UK production-accounting cost report must be able to produce (core/non-core, UK/non-UK, category breakdown, related-party flags). · locator: collector reading source
[upstream_claim] Research review verdict at export: reviewed (as of 2026-10-17). Recorded by the research pipeline, not a hub review outcome; evidence.review stays unreviewed until an independent reviewer records one.

Rights

component	license	hosting	redistribution	modification	training	Evidence and notes
documentation	OGL-UK-3.0	permitted	permitted	permitted	unknown	https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/ https://www.gov.uk/guidance/claim-audio-visual-expenditure-credits-for-corporation-tax Page text is published under the Open Government Licence v3.0 (site footer: all content available under OGL v3.0 except where otherwise stated). OGL v3.0 requires acknowledging the source and, where none is given, the statement 'Contains public sector information licensed under the Open Government Licence v3.0.' The licence does not address use for model training.

Linked records

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