WHAT OUR FILM FIXERS HAVE TO SAY ABOUT FILM PRODUCTION IN THE UNTED KINGDOM
The United Kingdom is located in western Europe and consists of England, Scotland, Wales and Northern Ireland. It is bordered by the Atlantic Ocean, The North Sea, and the Irish Sea.
The overall climate in England is called temperate maritime. This means that it is mild with temperatures not much lower than 0ºC in winter and not much higher than 32ºC in summer. It also means that it is damp and is subject to frequent changes. The best months to film in England are May, June, September and October. These months generally have the most pleasant temperatures and less rain. July and August are the warmest months, but they are also the wettest. The sunniest parts of the Britain are along the south coast of England.
The official currency of the United Kingdom is the British Pound (GBP), which is used in Great Britain, British Overseas Territories, the South Sandwich Islands, and the British Antarctic Territory, as well as Tristan de Cunha.
English, in various dialects, is the most widely spoken language of the United Kingdom,[11] but a number of regional languages are also spoken. There are 14 indigenous languages used across the British Isles: 5x Celtic, 3x Germanic, 3x Romance, and 3x sign languages: 2 Banszl and 1 Francosign language.
While it is a very safe country, it should be noted that it is filled with tourists, and as such it is a great place for pickpockets and scam artists to circulate, so this is an issue in popular cities and landmarks. Apart from that, the United Kingdom is ranked 33rd on the ranking of the safest and most dangerous countries in the world.
The UK has a very multicultural society and is very open to new religions and cultures. There are 4 fundamental values which are: Democracy/ Rule of Law / Respect & Tolerance/ Individual Liberty.
There are many options for transport in UK. You can choose to travel by bus, ferry, train, taxi, airplane or even drive on your own. The British transport network is one of the most advanced in the world, boasting in a large number of paved roads, modern railways, airports and so on.
Local film fixers will advise on film friendly hotels.
WHAT OUR FILM FIXERS HAVE TO SAY ABOUT FILM TAX RELIEF WHEN FILMING
IN THE UNITED KINGDOM
Value of film tax relief
Producers can claim film tax relief via a payable cash rebate of up to 25% of UK qualifying expenditure (capped at 80% of core expenditure)
Accessing film tax relief
Film tax relief is available for British qualifying films if they:
- either pass the cultural test or qualify as an official co-production
- are intended for theatrical release
- have a minimum UK core spend requirement of 10%, including those made under official co-production treaties
Tax relief is available on qualifying UK production expenditure on the lower of either 80% of total core expenditure or the actual UK core expenditure incurred.
There is no cap on the amount which can be claimed.
The film production company responsible for the film needs to be within the UK Corporation Tax net..
High-end television, animation and children’s television programme tax reliefs
Value of television programme tax reliefs
High-end television, animation and children’s television tax relief is available on qualifying UK core production expenditure on the lower of either 80% of the total core expenditure or the actual UK core expenditure incurred.
There is no cap on the amount that can be claimed.
Accessing high-end television (HETV) tax relief
In order to access HETV tax relief the programme must:
- qualify as British by either passing the High-end television cultural test or as an official co-production (with treaty partners that allow for television)
- be intended for broadcast (this includes the internet)
- be a drama, comedy or documentary – read a list of excluded programmes
- ensure at least 10% of the core expenditure takes place in the UK
- ensure the average core expenditure per hour of slot length is at least £1million per hour (pro rata)
- ensure the slot length for programme is greater than 30 minutes
- be made by a television production company within the UK Corporation Tax net
Accessing animation tax relief
In order to access the animation tax relief the programme must:
- qualify as British by either passing the animation cultural test or qualify as an official co-production (with treaty partners that allow for television)
- be intended for broadcast (this includes the internet)
- at least 51% of the total core expenditure is on animation
- at least 10% of the core expenditure must be UK expenditure
- be made by an animation production company within the UK Corporation Tax net
- not be one of the excluded programmes
Accessing children’s television tax relief
In order to access children’s television tax relief the programme must:
- qualify as British by either passing the children’s television cultural test or qualify as an official co-production (with treaty partners that allow for television)
- be intended for broadcast (this includes the internet)
- ensure at least 10% of the core expenditure must be UK expenditure
- be made by a children’s television production company within the UK Corporation Tax net
- not be one of the excluded programmes.
- have a primary target audience of the programme under the age of 15
Video games tax relief
Value of video games tax relief
Video games tax relief is available on qualifying UK/ European Economic Area (EEA) production expenditure on the lower of either 80% of the total core expenditure or the actual UK/EEA core expenditure incurred.
There is no cap on the amount that can be claimed.
Accessing video games tax relief
Video games must:
- qualify as British under the video games cultural test
- be intended for release
- have had at least 25% of core expenditure take place in the UK/EEA
- have been made by a video game development company within the UK Corporation Tax net
Minimum UK spend requirement
There is a minimum spend requirement for qualifying production expenditure which is different depending upon which tax relief you require.
Films, HETV, animation and children’s television programmes must have at least 10% of costs spent on UK qualifying production expenditure.
Video games must have at least 25% of costs spent on UK or EEA state qualifying production expenditure.
UK qualifying production expenditure is defined as expenditure incurred on production activities which take place within the UK including pre-production, principal photography, animation shooting, designing and producing and post-production.
This is irrespective of the nationality of the persons carrying out the activity.
For video games, this is extended to EEA state qualifying expenditure.
HM Revenue & Customs’ (HMRC) definition of UK spend introduces the concept of where a good or service is “used or consumed” in the UK.
If a good or service is used or consumed in the UK, expenditure is treated as UK expenditure under the rules set out in the clauses of the Finance Bill. If they are used or consumed outside the UK, they do not count as UK expenditure.
HMRC Creative Industry Tax Unit
HMRC have a unit who work specifically with the Corporation Tax affairs of companies which are eligible for one of the creative industry tax reliefs.
Any queries relating to eligibility for tax relief should be directed here.
Email creative.industries@hmrc.gsi.gov.uk.
Telephone: 0300 123 3440 – select option 3 for Creative Industry Tax Unit)
WHAT OUR FILM FIXERS HAVE TO SAY ABOUT FILM LOCATIONS IN UNITED KINGDOM
Location scouting services made easy with applications connecting property owners and awesome filmmakers online. Great Britain is famous for its grand castles, stately homes, and picturesque villages. Woods, waterfalls, rivers, seaside resorts, vibrant cities, theatres, restaurants, schools, colleges, and university steeped in history and so the never-ending list goes on. Contact a local film fixer and share a brief. The cost of a film location scout is between $500 and $600 per day.
WHAT OUR FILM FIXERS IN UNITED KINGDOM HAVE TO SAY ABOUT FILM PERMITS AND VISA APPLICATIONS
FILM PERMITS
Whatever public location you film in you will need to notify and get permission from somebody. The impact of failing to inform and obtain permission from the relevant authorities could result in unnecessary police resources being deployed. It can disrupt your filming and the local community.
Film permits are issued by the local city government or council or national bodies, depending on where you’re filming. It’s important to get these permits during the pre-production phase. The cost of a film permit will depend on a number of factors. The project’s location scout or film fixer should oversee film permit applications.
FILM PERMITS
British nationals and citizens from a specific set of countries and territories are visa-exempt (do not need to apply for a visa) providing they meet certain criteria. Citizens from these countries are termed ‘non-visa nationals’. Countries include USA, Canada, Australia and Europe.
If an international production company requires non-UK nationals to come to the UK for a location shoot only, then the standard visitor route may be sufficient. If the individual is a non-visa national, then they do not need to apply for this in advance – but that person must meet certain criteria and bring relevant documentation with them to the UK.
Standard visitor
Nationals of non-visa countries can come to the UK without a visa for certain types of creative work. The Rules state that: “Film crew (actor, producer, director or technician) employed by an overseas company may visit the UK to take part in a location shoot for a film or programme or other media content that is produced and financed overseas.” Cast or crew members entering as visitors must ensure they are:
– non-visa nationals.
– entering the UK for a short duration (not more than six months) and that they exit the UK at the correct time.
– working on location only and not basing themselves in a film studio.
– being paid by a company outside of the UK.
– not working for a UK production (or planning to obtain the UK tax rebate).
– able to maintain and accommodate themselves and any dependants without using public funds.
– able to meet the cost of their onward or return journey out of the UK.
– entering with the correct documentation, namely: passports; proof that you are being paid by a company outside the UK, e.g., payslips; and location schedule or call sheets to prove you are only filming on location in the UK.
You should submit the following documents to apply for a UK visa:
- UK visa application form. …
- Two photographs. …
- Your Valid Passport. …
- Proof you have the financial means to cover the living costs while in the UK. …
- Proof of accommodation. …
- Detailed travel itinerary. …
- Tuberculosis Test Results. …
- Biometric information.
MORE FROM LOCAL FILM FIXERS ABOUT FILM PRODUCTION IN UNITED KINGDOM
The UK is world renowned for producing some of the most internationally acclaimed feature films and high-end television projects. Film equipment, local crew, talent and postproduction is amongst the best in the world.
Find out everything you need to know about basing your production in the UK. The rules and regulations are straightforward, transparent and easy to follow, ensuring that the UK screen industries remain safe, fair and sustainable.
