Qualifying your film as British under the cultural test for film is the gateway to accessing the UK film tax relief and is one of the criteria to apply to the BFI Film Fund.

To apply for the cultural test, there must be one film production company (FPC) that is registered with Companies House and within the UK corporation tax net. The FPC must be set up before principal photography begins and have responsibility for all aspects of the filmmaking process from pre-production through to delivery.

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The cultural test is a points-based test where the project will need to achieve 18 of a possible 35 points to pass. It comprises four sections:

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• Cultural content (up to 18 points).

• Cultural contribution (up to 4 points).

• Cultural hubs (up to 5 points).

• Cultural practitioners (up to 8 points).