--- title: SEIS and EIS for Film & Television production companies description: An overview of recent HMRC rule changes for film and television companies --- [Skip to content](https://help.seedlegals.com/en/2718424-seis-and-eis-for-film-television-production-companies#main-content) English Show submenu for translations ![special-case-sl-logo.png\]](https://help.seedlegals.com/hs-fs/hubfs/special-case-sl-logo.png?width=165&height=18&name=special-case-sl-logo.png) - [Blog](https://seedlegals.com/resources/?nr=1) Open main navigation Close main navigation - [Blog](https://seedlegals.com/resources/?nr=1) - English Show submenu for translations - [Home](https://seedlegals.com/) [Home](https://seedlegals.com/) How can we help? - There are no suggestions because the search field is empty. 1. [Help Centre (UK)](https://help.seedlegals.com/en?hsLang=en) 2. [SEIS/EIS](https://help.seedlegals.com/en/seis-eis?hsLang=en) 3. [Before starting - Do I qualify for SEIS/EIS?](https://help.seedlegals.com/en/seis-eis?hsLang=en#before-starting-do-i-qualify-for-seis-eis) # SEIS and EIS for Film & Television production companies ## An overview of recent HMRC rule changes for film and television companies HMRC have been paying particular attention to film and television production companies looking to apply for SEIS and EIS.  Basically, SEIS/EIS is designed for growth companies creating a scalable business and where there's a 'risk to capital' ([as HMRC define that](https://www.gov.uk/government/publications/income-tax-venture-capital-schemes-risk-to-capital-condition/income-tax-venture-capital-schemes-risk-to-capital-condition)) rather than e.g. financing a single film.  In most cases it's pretty clear that you're either a film production company that won't be able to claim SEIS/EIS, or a company that's not at all affected by this. But, in other cases it's more subtle - e.g. what if you're a games studio or film production studio creating a tech platform, business or backend technology provider that will power multiple productions? One of our customers put together this handy set of resources that may help you understand what will and won't be possible if you're in this not-sure zone, and also how to frame your product offering and services in order to be able to qualify. **HMRC SEIS/EIS rules changes for Film and Television** [Risk to Capital Condition - Factors to be considered](https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm8542) [An overview of risk to capital](https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm8530) **Further reading** [UK Gov Venture capital Schemes Manual example 3, a film company](https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual/vcm8560) [EIS GOV application information](https://www.gov.uk/guidance/venture-capital-schemes-apply-for-the-enterprise-investment-scheme) [An interpretation by Sapphire Capital partners of the new rules](https://info.sapphirecapitalpartners.co.uk/blog/seis-/-eis-for-film-is-it-still-possible) **The Rules Changes** [This article](https://moneyweek.com/485938/investing-in-film-a-beginners-guide-to-becoming-a-movie-mogul/) pre- the EIS rules changes might be useful to read as background and lists the main players, Ingenious etc [This pre-rules change investment sector overview](https://www.mjhudson.com/wp-content/uploads/2017/08/Tax-Advantaged-Investing-in-the-UK-Film-and-TV-Industry.pdf) by Allenbridge has some useful info on what to present for investors, including an overview of how film & TV sector works. 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