BIM56110 - Film and audio products: qualifying films: films certified on or after 17 April 2002

For any film where the Department of Culture, Media and Sport (DCMS) issued a certificate on or after 17 April 2002 indicating that a film meets the requirements for being a qualifying British film it is necessary to consider the additional requirements introduced by FA02/S99 before the film can be accepted as a qualifying film for tax relief purposes.

If the film was completed in the period from 1 January 2002 to 16 April 2002 then the film is a qualifying film for tax purposes.

If the film was completed before 1 January 2002 and an application for certification was received by DCMS before 17 April 2002 the film is a qualifying film for tax purposes.

Submission for certification means that DCMS had received the application before 17 April 2002 for a completed film or, where the film is a co-production between the UK and another country, a pre-production application had been made before that date. Where a treaty between the UK and the overseas territory governs the co-production the pre-production application can be made either to DCMS or the equivalent overseas territory. However, it should be noted that the making or acceptance of a pre-production application does not give qualification as a British film; certification can only be given after a film is completed.

To be a qualifying film, any film which does not meet the conditions described above must be certified by DCMS and be a film that is genuinely intended for theatrical release ( BIM56115), unless it meets the conditions for transitional relief ( BIM56125).