IDG61500 – Procedure for disclosing to others (government): Department for Culture, Media and Sport and the UK Film Council

Why share information with the Department for Culture, Media and Sport (DCMS) and the UK Film Council?

In administering Film Tax Relief, HMRC may obtain information which would be useful to DCMS and the UK Film Council for certifying films as British. Film Tax Relief is provided to a film production company in respect of a film which has been certified as British by DCMS. HMRC may obtain information which is inconsistent with the information on the certificate provided by DCMS. In some cases, this information might constitute evidence that a film has been certified as British on the basis of incorrect or inaccurate information.

Procedure to follow

If you discover information which you believe has a bearing upon the certification of a film as British, you should contact the Anti-Avoidance Group. See IDG90100 for contact details.

Legislation which allows disclosure

Paragraph 24, Schedule 5, Finance Act 2006

Further guidance

For guidance on sharing information with the Gambling Commission, see IDG63750.

For further guidance on sharing information and confidentiality generally, contact Information Strategy. See IDG90100 for contact details.