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.

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.

A network of national and regional screen agencies can assist domestic and international productions with location finding and negotiations, as well as connecting you with local crew, accommodation and other services. There are a host of diverse and amazing filming locations close to Pinewood and Shepperton Studios.

For more information contact the British Film Commission.

Alternatively, find out about our 'Lot Locations' at each Studio, from historic houses and landscaped gardens, to warehouses and office set ups. All in a secure environment.