Sector
Creative Industries
Film, TV, music, gaming, design, advertising and arts organisations.
Start here
Comply with the Online Safety Act from scratch
If you run video, streaming or online creative services
Prepare your venue for Martyn's Law
Events and venues with 200+ capacity get counter-terrorism protect duties
Start a creative business
The onboarding route for a new creative business
Set up a broadcasting business
Ofcom licensing for broadcast services
Respond to an Ofcom investigation
Contacted by Ofcom? Start here
Who regulates you
See all 7BBFC (opens in a new tab)
Classifies films, videos, and some video games for age rating. Statutory authority for classifying cinema releases and video works under the Video Recordings Act …
Enforces 5 Acts this sector relies on.
HMRC (opens in a new tab)
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance including Corporation …
Enforces 4 Acts this sector relies on.
Ofcom (opens in a new tab)
Regulates telecoms, TV, radio, video-on-demand, postal services, and online safety. Issues licences for telecoms providers, manages spectrum. Now enforces Online Safety Act duties for …
Enforces 4 Acts this sector relies on.
CMA (opens in a new tab)
Promotes competitive markets and tackles unfair behaviour. Investigates mergers, enforces competition law, and has specific digital markets powers. Digital Markets Unit (DMU) designates Strategic …
Enforces 3 Acts this sector relies on.
Local Authority (opens in a new tab)
Local councils enforce food safety (via Environmental Health Officers), issue alcohol licences, grant planning permission, and regulate certain business activities at local level. Responsibilities …
Enforces 3 Acts this sector relies on.
Trading Standards (opens in a new tab)
Enforces consumer protection legislation including food labelling, weights and measures, product safety, and fair trading. Part of local authority structure. Investigates food labelling breaches.
Enforces 3 Acts this sector relies on.
Key legislation
See all 17What’s changing
VAT reduced rate (5%) for children's meals and family attractions June–September 2026
Licensing Act 2003 (FIFA World Cup Licensing Hours) Order 2026
General rules
Common requirements that apply across industries. Conditions such as employing people or operating premises are shown only after they are known.
Meet your business waste duty of care
Every business that produces, stores or disposes of waste has a duty of care under section 34 of the Environmental Protection Act 1990, and stays responsible after it hands the waste on. Use only registered waste carriers, complete waste transfer notes correctly, and follow the stricter rules for hazardous waste.
Applies across industries.
General ruleFile your confirmation statement
File a confirmation statement every 12 months, within 14 days after your review period ends. Filing late is a criminal offence for the company and its officers.
Applies across industries.
General ruleVerify your identity for Companies House as a director or PSC
Yes, if you are an individual director or PSC of a UK company, or an individual director of an overseas company registered in the UK. Corporate directors and officers of corporate PSCs are not yet required to verify. The transition for existing directors and PSCs ends on 17 November 2026.
Applies across industries.
General ruleCheck if you need to register for VAT
You must register for VAT when your taxable turnover passes the registration threshold in any rolling 12 months, or when you expect it to pass the threshold within the next 30 days alone. Under the first test, register within 30 days of the end of the month. Late registration brings penalties and backdated VAT.
Applies across industries.
All guidance for creative industries
Tax & Finance
3
Choose a funder for your creative project
Public funding for creative work comes from different bodies for different projects. Arts Council England funds projects in England, the BFI funds feature films, Innovate UK funds innovation by UK businesses, and the screen agencies in Scotland, Wales and Northern Ireland fund film and television made there. Check each funder's rules first.
Relevant across several parts of this sector.
Claim theatre, orchestra or museums and galleries tax relief
If your company produces a play, opera, ballet, orchestral concert or museum exhibition, you can claim an extra Corporation Tax deduction on its production costs. If the production makes a loss, you can surrender it for a cash payment, at a higher rate for touring productions and concerts.
Relevant across several parts of this sector.
Claim the audio-visual or video games expenditure credit
If your company makes a British-certified film, TV programme or video game, you can claim an expenditure credit on its Company Tax Return. The credit is a percentage of qualifying costs that first pays off your Corporation Tax and other tax debts, and any balance is paid to you in cash.
Relevant across several parts of this sector.
Compliance & Legal
2
Get your broadcasting licences and meet Ofcom duties
Every television and radio service you provide to the public needs an Ofcom licence, and broadcasting without one is a criminal offence. On-demand services must notify Ofcom before they start, transmitters need a Wireless Telegraphy Act licence, and every licensed broadcaster must follow the Broadcasting Code.
Relevant to a specific activity in this sector.
Tax, advertising and gifted products for content creators
Usually yes to both. If you are trading, free products you receive for posting count as income, and you must label any post about a gifted product as an ad.
Relevant across several parts of this sector.
Premises & Operations
2
Film and TV production permissions and insurance
Film and TV production needs no single national licence, but you need written permission for every location, proof of public and employer's liability insurance, and CAA registration if you fly a drone. Council filming fees vary widely and are usually higher in London.
Relevant to a specific activity in this sector.
Martyn's Law for pubs, shops and venues
Martyn's Law applies to your pub, shop or venue only if you can reasonably expect 200 or more people there at the same time, staff included. The duties have not started and no start date has been set; the Security Industry Authority will enforce them.
Relevant to a specific activity in this sector.
Sector-Specific
5
Obtain music licences for your business premises
If you play recorded music, radio, streaming or live music where customers or staff can hear it, you need music licences. Most businesses need both a PPL and a PRS licence, which PPL PRS Ltd sells as one combined licence that you renew each year.
Applies if you play recorded or live music where customers or staff can hear it
Meet your film, TV and music production regulatory duties
A production that pays a child of compulsory school age to perform generally needs a child performance licence from the child's home local authority. Video on DVD or Blu-ray must usually be classified by the BBFC before supply, and showing films to the public needs a premises licence.
Relevant to a specific activity in this sector.
Apply for broadcasting licence (TV and radio)
How to obtain Ofcom broadcasting licences for television and radio services in the UK - including TLCS for TV channels, community radio, and commercial radio licensing.
Relevant to a specific activity in this sector.
Claim film and high-end TV tax relief
Production companies can claim Audio-Visual Expenditure Credit on film and TV costs incurred from 1 January 2024. The production must be certified as British by the British Film Institute, through the cultural test or a co-production treaty, and at least 10% of its core costs must relate to activities in the UK.
Relevant to a specific activity in this sector.
Get a child performance licence
If a child under school leaving age takes part in a paid, broadcast or filmed performance, you usually need a licence from the local authority where the child lives. Apply at least 21 days before the first performance, and use an approved chaperone unless a parent or teacher cares for the child.
Relevant to a specific activity in this sector.
All journeys
Start a creative business
Launch a creative business - freelance designer, photographer, writer, videographer, production company, or studio
Growing your creative business
Scale your creative business - protect IP, expand internationally, license your work, build a team, and explore franchise …
Set up a broadcasting business
Learning path for new broadcasters — television, radio, community radio, on-demand programme services and transmission providers. Work out …
Set up a creative arts and entertainment business
For theatre companies, live music venues, dance companies, arts centres and touring productions. Get the licences for what …
Set up a film, TV or music production business
For film and TV production companies, video producers, sound recording studios, music publishers and cinemas. Put the employer …
Subsectors
SIC 2007 divisions covered by this sector.
Film, TV & Music Production
Motion picture, video and television programme production, sound recording and music publishing activities
SIC 59