I'm a US producer. How do I shoot in Scotland?
There's no US–UK co-production treaty, so US films usually shoot through a UK production company. Scared Goose can act as your UK service company, or you can set up your own UK company. That company claims UK tax relief on UK spend: 34% under the Audio-Visual Expenditure Credit, or 53% under the Independent Film Tax Credit for qualifying independent films budgeted up to £23.5m. The film has to pass the BFI cultural test, which many films shot here can.
I'm Canadian. Can I co-produce with the UK?
Yes. The UK and Canada have an official co-production treaty, so a UK–Canada co-production can qualify as national in both countries and access both sets of incentives, such as Canadian federal and provincial tax credits alongside UK tax relief. Matt is Canadian and has produced in both countries.
I'm in Ireland or the EU. What are my options?
The UK and Ireland, like most European countries, are both parties to the Council of Europe Convention on Cinematographic Co-production, which allows official co-productions between them. Irish co-producers can combine UK tax relief on the UK share with Section 481 on the Irish share. Service deals, where you shoot in Scotland through a UK company, work too.
I'm coming from somewhere else.
The UK has co-production treaties with Australia, Brazil, Canada, China, France, India, Israel, Jamaica, Morocco, New Zealand, the Occupied Palestinian Territories and South Africa, and is party to the European convention. If there's no treaty, a UK production company can still claim UK tax relief on UK spend if the film passes the cultural test.
Every film is different, and treaty and tax relief rules have conditions. Send us the script and we'll map the right route for yours. Sources: Screen UK on treaties, BFI certification.