Animation Developer Guide 10: British Film Institute (BFI) Certification
The Guides
- Animation Studio Accounting
- Guide 1- Limited Companies
- Guide 2 – Personal Tax
- Guide 3 – VAT
- Guide 4 – Payroll and Workplace Pensions
- Guide 5 – Funding your Prototype
- Guide 6 – Corporation Tax
- Guide 7 -R&D Tax Relief Claims for SMEs
- Guide 8 – Animation Tax Relief Claims
- Guide 9 – Understanding your Accounts
- Guide 10 – British Film Institute (BFI) certification
Download the full guide:
Introduction
In order to show HM Revenue & Customs your company is eligible to claim Animation Tax Relief (ATR), your company must hold an interim or final certificate for the particular programme being claimed for. These certificates are issued by the British Film Institute (BFI).
To obtain certification from the BFI, your company must pass a cultural test, certifying that the production is a British animation programme.
The animation development company (ADC) must be registered with Companies House and be subject to UK corporation tax. An important point to note is that the ADC must be set up before development begins and have responsibility for all aspects of the animation programme making process from design and development through to testing and delivery.
When to apply
You can apply for interim certification before or during development and production. Interim certification will allow you to claim animation tax relief during development of the programme.
You will need to submit a final application following completion of the programme in order to obtain your final certificate.
Where to apply
You can apply for certification at:
https://www.bfi.org.uk/apply-british-certification-tax-relief/cultural-test-animation-programmes
How to apply
The cultural test is points-based. Your game will require at least 16 out of 31 available points to pass the test. The test is made up of four sections:
- Section A – Cultural content (up to 16 points).
- Section B – Cultural contribution (up to 4 points).
- Section C – Cultural hubs (up to 3 points).
- Section D – Cultural practitioners (up to 8 points).
If you are applying for certification and are applying for points in Section C and D, you will require an accountant’s report as well.
Download the complete guide
All of the Animation Developer Guides in this section are available as a single document to download as a PDF. Simply click the button below to go to the download page.
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