Corporation Tax Act 2009 section 1213

Certification as a British film

Section 1213 sets out the certification requirements that a film must meet to qualify as a British film for the purposes of claiming special film relief.

• A company can only claim special film relief for an interim accounting period if it submits a company tax return accompanied by a valid interim certificate.
• For a completed film, the company must submit a final certificate with its tax return for the completion period; this final certificate also covers any earlier interim accounting periods.
• If the film is abandoned rather than completed, the company may instead submit an interim certificate with the tax return for the completion period, and this does not affect any previous entitlement to special film relief.
• If an interim certificate expires or is revoked, or if a final certificate is not submitted or is subsequently revoked, any special film relief previously claimed is withdrawn and the company must amend its tax return accordingly.