Updated HMRC Film Tax Relief microsite and revised guidance

Updated HMRC Film Tax Relief page including information on revised guidance. The new relief, subject to approval by the European Commission, will be available for the production of culturally British films where principal photography starts after 1 April 2006. We also carry links below to the two main film trade bodies 'UK Film Council' and UK Post' where further details of the new rules can be found. Finally we carry a link to the policy document: 'Cultural test for British films: Final Framework' issued by the Department of Culture, Media and Sport in November 2005. A film qualifies as a British film (regardless of whether it is funded from the UK or overseas) if it scores 16 points or more out of 32, broken down into 3 sections. 'Cultural Content' (set wholly / mainly in the UK) contains 4 tests and carries 4 points. 'Cultural Hubs' (must be in the UK) contains 6 tests and carries 15 points. 'Cultural Practitioners' (must be British or EEA nationals / residents) contains 8 tests and carries 13 points.