Access UK Tax Incentives
The Independent Film Tax Credit (IFTC) offers a 53% relief rate for eligible films
Let’s make sure it qualifies properly.
The UK offers one of the most competitive Film and High-End Television tax incentive systems in the world but eligibility depends on structure, spend, and compliance from day one.
We ensure your project is set up correctly to access eligible UK spend and rebate mechanisms without unnecessary risk or delay.
We review your script, budget, and production plan to determine whether your project can qualify under the UK’s Film or HETV incentive framework.
We assess:
Clear guidance before you commit resources.
Once eligible, we structure the project to meet HMRC and BFI requirements.
This includes:
Everything set up properly, from the outset.
We oversee the full rebate process through production and post.
No surprises. No last-minute scrambling.
Our tax rebate specialists have successfully filed and managed claims for over 12 projects across film and high-end television.
With hands-on experience navigating HMRC processes and compliance standards, we ensure claims are accurate, defensible, and delivered efficiently.
Experience matters, particularly when public incentives are involved.
The UK has one of the most competitive production incentive environments in the world. The headline scheme is the Audio-Visual Expenditure Credit (AVEC), which replaced the previous Film Tax Relief and High-End Television Relief. Depending on the project, productions can access a credit worth up to 34% on qualifying UK spend. For a foreign producer, that is a significant return on money already earmarked for a UK shoot.
UK-qualifying expenditure broadly covers spend on goods and services used or consumed in the UK: crew, locations, studio time, and post-production. The more of a production's budget that is spent in the UK, the larger the potential claim. Moringa works with productions from the start of pre-production to structure spend in a way that maximises what is eligible.
Moringa comes on as the UK production and finance partner, managing the entire process from structuring the production entity and financing plan right through to the application and the credit return.
Every invoice, every cost report, every submission to HMRC is handled in-house. It is fully transparent, fully compliant, and productions are never left navigating HMRC alone. The model is built specifically so that international partners do not need a UK infrastructure of their own to access these incentives.
Rather than sitting locked up until delivery, the anticipated tax credit is used to cashflow UK spend progressively throughout the shoot and into post. By the time a production reaches picture lock, the credit process is already well underway. The goal is for the incentive to function as working capital throughout production, not as a lump sum that arrives long after the fact.
Productions can typically expect to receive their credit within six to twelve months of completing their cost report after delivery. The planning, however, needs to start well before that.
The most common mistakes are starting the paperwork too late, misclassifying spend that does not actually qualify, and not having a UK entity in place early enough. Because Moringa is embedded in the production from the outset, these issues are caught before they become problems.
No. Moringa provides the UK entity infrastructure, handling registration and qualifying company requirements on behalf of the production. International partners do not need to set up in the UK independently.
For projects structured to attract private investment, EIS and SEIS can sit alongside the tax credit framework very effectively, giving investors a further layer of tax-efficient return on top of the production incentive. It is a compelling package for the right project.
Tell us a little about your project and we’ll take it from there.