Filming in the UK

The UK continues to be a prime location for film production, offering generous incentives that attract filmmakers from around the globe. Close to Heathrow airport and London with competitive tax reliefs and a rich tapestry of diverse landscapes there’s not better place to set the stage for your story.



Global destination for 
Film and TV production

The UK has some of the best acting talent and most experienced crews in the world. Together with a clear, firmly established system of tax incentives, diverse locations, state-of-the-art studios, post production, VFX and music facilities, it remains one of the most attractive global destinations to base your next production.

Benefits
  • Generous and bankable tax incentives
  • A wide range of national and regional funding incentives
  • Wealth of local creative talent and skilled crew
  • Diverse locations
  • Cutting edge VFX and Post Production
    Black Park, adjacent to Pinewood Studios
    The River Ash and a woodland area border Shepperton Studios
    17th Century Littleton House based on the lot at Shepperton Studios
    Grade II-listed, Victorian country house Heatherden Hall based on the lot at Pinewood Studios
    The spectacular wood-panelled, 19th century ballroom within Heatherden Hall features its original oak-sprung dance floor, stage area, crystal chandeliers, open fireplace and French windows onto the terrace and gardens.
    17th century Littleton House, offers sumptuous rooms, a marble-floored entrance hall with an open fireplace, a minstrel’s gallery and The Orangery. The house has been used for scenes in Batman Begins and The Omen.

Film, high-end TV and games tax relief

The UK government is supportive of the film, TV and video games industries, the infrastructure is strong, production costs are globally competitive, buyout rules for performers are simple and working arrangements for crew can be flexible depending on the requirements of the production.

Film
  • Tax relief is available for British qualifying films by establishing UK nationality
  • They must be intended for theatrical release and must have a minimum spend of 25% of the films total costs
  • 25% cash rebate on all qualifying expenditure
  • The amount claimed is only available for up to a maximum of 80% of a films “core” costs
  • The Film Production Company (FPC) must be within the UK tax net and be responsible for the principal photography, post production and completion of the finished film

High End scripted television

Tax relief is available for high end scripted television projects, with a minimum core expenditure of £1 million per broadcast hour, the TV Production Company (TPC) can claim a rebate of up to 25% of qualifying UK expenditure.

  • TV projects must either pass the Cultural Test or qualify as an official co-production
  • TV projects must be intended for broadcast (including internet)
  • Must reach a minimum UK spend requirement of 25%
  • The amount claimed is only available for up to a maximum of 80% of total core expenditure or the actual UK core expenditure incurred.
  • There is no cap on the amount which can be claimed

For more information on funding, tax breaks or location advice, please visit the British Film Commission.

Visit the British Film Commission website 


Video games

Tax relief is now available for video games, the relief enables companies to be eligible for a payable tax credit worth 25% of qualifying production costs.

For more information on qualifying, please visit the BFI.

Visit the BFI website

Independent film tax credit (IFTC)

The next generation of indie films have been handed a major boost by the government with the introduction of a tax relief uplift, which will create jobs and drive growth by making more British hits like Aftersun and Billy Elliot possible.

The Independent Film Tax Credit (IFTC) will mean that productions with a budget up to £15 million will be eligible for a relief of 53% on qualifying expenditure. Films with a budget up to £23.5 million are also eligible for the IFTC and the relief will be tapered.

Pinewood Studios will launch their Pinewood Indie Film hub in summer 2025 incorporating sound stages, as well as production offices and ancillary areas such as workshop space. The facility will have support services and packages designed to meet the unique needs of lower budget, independent films – while having access to the Pinewood Studios ecosystem from camera hire to drone photography to post production. Independent producers will also be welcome to use the “Prep Den” to develop their projects before being green-lit. The facility will be serviced by 100% renewable electricity sources and available to film productions with budgets that sit within the IFTC framework from summer next year.

Independent film
  • Independent Film Tax Credit applies to films where core expenditure in relation to the film does not exceed £23,500,000
  • The IFTC can be claimed on £15,000,000 of qualifying core spend
  • The 80% cap will still apply
  • The film must have begun principal photography on or after 1 April 2024
  • It will apply to expenditure incurred on or after 1 April 2024 and claims can be submitted to HMRC after 1 April 2025
  • A new British Film Institute (BFI) test will apply and films will need to meet one of the following conditions:
    • Have a UK writer (national or resident), or
    • Have a UK director (national or resident), or
    • Be certified as an official UK co-production
  • The film will need to be certified as a low-budget film by the BFI
  • The film must be intended for theatrical release
  • The IFTC will be an optional enhanced tax credit for productions that already meet the conditions of AVEC

For more information on funding, tax breaks or location advice, please visit 
the British Film Commission.

Visit the British Film Commission website

WILLIAM H. MACY

HERE'S THIS ICONIC NAME, THAT HAS THESE MAGNIFICENT STUDIOS ALL OVER THE WORLD, AND THEY SHOOT INDIE… PINEWOOD IS STATE-OF-THE-ART

Actor