BFI Introduces Mandatory ID Verification for Cultural Test Applications

From 1 June 2026, the British Film Institute (BFI) requires identity verification for the directors of any UK company submitting an interim or final Cultural Test application, whether that's for film and television under the Audio-Visual Expenditure Credit (AVEC), or for video games under the Video Games Expenditure Credit (VGEC).

Both reliefs depend on passing the Cultural Test before a production company can access the credit. AVEC offers a payable credit of up to 39.75% net on qualifying UK expenditure, while VGEC offers 25.5% after tax on qualifying core costs. Since Cultural Test certification sits directly in the path of both claims, this new check applies to every production and every studio working towards one.

What is the mandatory ID check for BFI’s Cultural Test?

Every director of the applicant company now needs to complete an ID verification form before BFI will issue a Cultural Test certificate (either interim or final). BFI opened a voluntary verification window from 1 May 2026, becoming mandatory from 1 June 2026.

The requirement covers directors of the applicant company only. Cast and crew aren't included, and it makes no difference whether those directors are UK or non-UK nationals. If you're a US producer or overseas studio routing a project through a UK entity to access AVEC or VGEC, the directors of that UK entity still need to provide their details.

What information do directors need to provide?

The form itself is short. For each director, BFI asks for:

• Full legal name
• Date of birth
• Contact email address
• Current residential address
• Previous residential address, if they've moved within the last three months

You submit the verification form alongside your Cultural Test application.

The ID verification form can be submitted by the directors themselves, or by someone else on their behalf.

BFI may use a credit reference agency to validate your details; this will not affect your credit score. They may also contact you for further information after you submit.

Does this apply if your directors aren't UK residents?

For UK-resident directors, the details above are likely to be enough for BFI to confirm identity. For non-UK residents, BFI may need additional information, which may include identity documents and proof of residence.

Given how common it is for production companies to have a mix of UK and overseas directors, BFI will have built this into how the process works. If you have directors based outside the UK, it's a good moment to flag this early.

How often do directors need to re-verify?

A completed ID check is stored at BFI for six months and covers every company where that individual is a director. This is useful to know if you run separate companies for film, TV and games projects, as one verification covers all of them.

In practice, most directors will need to verify their identity once or twice per production; an interim certificate is valid for three years, meaning one ID verification will be sufficient for most productions that run for multiple accounting periods. You’ll then need to submit another ID verification form for your final certification.

However, if a director is submitting for multiple studios or multiple productions, their ID verification form should be sufficient for any certification that is requested within 6 months of submission.

Why is BFI introducing this now?

This sits alongside wider counter-fraud work by BFI and HMRC to protect the integrity of the UK tax incentives regime. Verifying the identity of company directors lets BFI check whether anyone connected to an applicant raises obvious economic crime concerns before a certificate is issued.

Will this affect your Cultural Test certificate or turnaround times?

BFI won't issue a certificate until ID checks on all relevant directors are complete.

They are currently reporting 6-to-8-week turnarounds for certificates, but this relies on the verification being complete. If the verification form is submitted alongside your application, the extra step for a handful of UK-based directors shouldn't meaningfully change how long BFI takes to review your claim.

What does matter is submitting the form on time. If it's missing, your certificate won't be issued. This is the only way the new requirement can hold up your claim.

The check itself has no bearing on whether your production or game passes the Cultural Test. The points-based test, and the criteria within it, are unchanged for both AVEC and VGEC. Director nationality and residency have never been part of that assessment, and they aren't now.

Key takeaways

• Who's affected: directors of the UK company applying for AVEC or VGEC Cultural Test certification, including UK entities set up by overseas producers and studios.
• What's needed: full legal name, date of birth, email address, and current residential address (plus recent previous address, if applicable) for each director.
• When it applies: Cultural Test applications require ID verification from 1 June 2026.
• How long it lasts: six months per director, covering all companies where they're a director.
• The risk to manage: a missing verification form will hold up your certificate, so build it into your application checklist.

If you're preparing an AVEC or VGEC Cultural Test application and want help making sure the ID verification requirement doesn't slow down your certificate, contact Myriad to discuss your production or game.

Form Checklist for AVEC and VGEC Claims

Every application for expenditure credits for film, TV or video games must have the following documents or evidence: