Maxime Cottray, Simon Williams

Source: XYZ/Ashland Hill Media Finance

Maxime Cottray, Simon Williams

The introduction of the UK Independent Film Tax Credit (IFTC), a 40% relief for films with a qualifying spend up to £15m, has been a historic moment for the country’s film sector, with the BFI officially accepting applications from October 30. And it’s not just at home that the excitement is being felt.

US producers are increasingly eyeing up the UK as place to set up films, at a time in which independent production in the States is proving tough, with soaring costs of production while the market value of films declines; uncompetitive and convoluted tax credit systems, further complicated by being run disparately at a state, not federal, level; and the stronghold of the unions in the US versus the UK.

“For the past six months or so, it’s been fascinating to see that no one wants to shoot in the US anymore,” says Phil Hunt, founder and chief executive of UK film investor and producer Head Gear Films. The 12-person company is so busy in the wake of the IFTC introduction, it is upping its headcount by two this year, and likely more in 2025.

To qualify for the UK’s IFTC, productions must meet the terms of the BFI’s existing cultural test and have a UK writer or director or be certified as an official UK co-production. Many international productions, particularly from the US, are now re-calibrating to shoot in the UK and access the credit.

Maxime Cottray, chief operating officer at US sales and production outfit XYZ Films, is currently in the UK where production is underway on shark thriller Alphas, helmed by US filmmaker Liam O’Donnell, with the UK’s Frank Hannah a writer on the project.

The shoot is taking place between the UK and South Africa. “It’s a very quick, immediate example of what the new benefit is of this credit,” said Cottray.

“It was originally going to shoot in Australia. Australia is expensive if you’re not an Aussie national film, this was never that. I think you [the UK] have got the best film infrastructure in Europe, besides maybe France. A lot of other European countries have great credits, but less crew, and less infrastructure.”

Cottray confirms XYZ plans to shoot one or two films in the UK next year, and doing post-production on more. He expects his US peers will follow suit, with a blend of UK as UK, and UK doubling for international locations. “There is a very real pivot to shooting more here,” he confirms.

Sci-fi thriller Eyes In The Trees, directed by US filmmaker Timothy Woodward Jr, starring Anthony Hopkins and Jonathan Rhys Meyers and sold by US outfit Palisades Park Pictures, previously looked at multiple international locations, including the US, before adapting to meet the UK criteria.

Simon Williams, managing partner of London and LA-based financier Ashland Hill Media Finance is a producer on the film.

“UK projects are now going ahead because of the benefit, we’re closing a few of those, and international producers want to bring projects into the UK and are asking our advice on how to adapt projects to meet the UK criteria. We have seen some of those, and I’m sure we’ll see more,” says Williams.