Opulence Pictures | United Kingdom

Opulence Pictures UK

Film & TV Production in the UK

Welcome to Opulence Pictures UK, a premier film production company with years of experience in Hollywood. Having proudly expanded with a new office in Manchester, UK, we specialize in film and TV production across the entire country, with a focus on the vibrant North. The UK provides a substantial tax incentive of 25%, set to increase to 40% in April 2025, but you'll need a co-production partner in the UK to take advantage of it—and that's where we come in. However, if you're looking for production partners in the United States, head over to our USA page.

TM & © 2011 Disney / Marvel Studios / Paramount Fair Use Notice: This image is used to highlight that scenes from Captain America: The First Avenger were filmed in Manchester, showcasing the city as a versatile substitute for locations like New York. Our goal is to educate visitors about Manchester's potential as a filming destination, rather than to commercially benefit from the image itself. No copyright infringement intended. Copyright Disclaimer Under Section 107 of the Copyright Act 1976: This image is used under "fair use" for purposes such as comment, education, and research, as it contributes to an understanding of Manchester’s role in film productions.

Projects Shot in Northern UK

Your Co-Production Partner in the UK

Looking to take advantage of the UK's generous new cash rebate scheme? You'll need an official UK co-production partner—and that's where we shine. With offices in Los Angeles, CA, and Manchester, UK, Opulence Pictures bridges international expertise with local insight, putting your production in the best possible hands.

We specialize in full co-production support for international and domestic film and television projects looking to shoot in the UK. Working closely with regional film offices and the British Film Commission, we can help your project have access to the best resources, including regional funding and expert guidance throughout production.

We also provide comprehensive support for the UK rebate scheme, guiding you through eligibility, applications, and compliance to maximize your returns. Whether you're an overseas production company seeking a trusted UK partner or a local team looking for expert support, we're here to bring your vision to life.

Here's some of what we offer:

Budgeting & Scheduling

Crew & Equipment Hire

Casting

Insurance

Sound Stages

Travel & Accommodation

Planning & Logistics

Health & Safety

Security

Location & Tech Scouting

Props & Costumes

Catering

Cash Rebates

Understanding the importance of every penny on screen, we specialize in maximizing cash rebates for each production. With our extensive experience producing our own content, we know how crucial these rebates are. We help our partners apply for—and finance—cash rebates of up to 25% in the UK (increasing to 40% in April 2025) for film and TV productions. Our network includes financing partners who can advance these rebates, allowing you to use the funds during filming rather than waiting until post-production. We also operate in Malta which offers cash rebates of up to 40%. For more information on Malta, click on the tab above.

Case Study: City of Dreams

Let's use this case study as an example of a movie shot in the UK to see how the cash rebates would work in action. We'll call the movie "City of Dreams," and it would be a period drama set in the vibrant 1980s, following the life of a young musician trying to break into the New York music scene. Because of its beautiful architecture and rich cultural heritage, Manchester serves as a stunning substitute for Brooklyn, New York. With a production budget of £15 million, the film captures the essence of the era while showcasing Manchester’s vibrant streets and lively atmosphere.

Production Details:

Location: Manchester, UK (doubling as 1980s Brooklyn)
Budget: £15 million
Shooting Duration: 6 weeks

Rebate Eligibility: Under the UK Independent Film Tax Credit (IFTC), City of Dreams qualifies for relief on up to 80% of its core expenditure or on the total amount of UK core expenditure, whichever is lower. For this film, the maximum qualifying core expenditure is £12 million (80% of £15 million), assuming all of that spend is used or consumed in the UK.

Estimated Qualifying Expenditure:

Total UK Spend: £12 million (including set design, cast and crew wages, vintage costumes, music licensing, and post-production)
Rebate Calculation:
- Qualifying Spend: £12 million
- Tax Relief Rate: 39.75% (based on a 25% corporation tax rate)
- Rebate Amount: £12 million × 39.75% = £4.77 million

Financial Benefits: The rebate system provides significant financial incentives for filmmakers. For City of Dreams, the producers can recover up to £4.77 million in tax relief, substantially reducing the film’s effective production cost and offering the creative team more financial flexibility.

Remember: All UK production spend qualifies for relief, including salaries for internationally based cast and crew, as long as the costs are used or consumed in the UK.

The Figures

The UK offers one of the most competitive rebate systems in the world, making it a prime destination for film and TV productions. Starting in April 2025, it's set to become even more attractive with the introduction of the Audio-Visual Expenditure Credit (AVEC) system. Here's why the UK is one of the best places to shoot:

Enhanced AVEC for Qualifying Independent Films

Credit Rate: 53% headline rate (net 39.75% after tax).
Eligibility: For theatrical-release independent films that meet UK cultural requirements, with core expenditures capped at £23.5 million and a claim limit of £15 million.
Example Use: Ideal for medium-budget, theatrical-release independent films with strong storytelling, such as dramas, biopics, or art-house films looking to optimize their budgets with enhanced incentives.

Standard Audio-Visual Expenditure Credit (AVEC) for Feature Films and High-End TV

Credit Rate: 34% headline rate (net 25.5% after tax).
Eligibility: Feature films intended for theatrical release or high-end TV series with an average core expenditure of £1 million per slot hour. Projects must qualify as British or be part of an official co-production.
Example Use: Perfect for moderate-budget feature films and high-end TV productions destined for streaming platforms or broadcast networks, helping lower effective production costs and attracting foreign productions to the UK.

Enhanced AVEC for Visual Effects (VFX)

Credit Rate: 39% headline rate (net 29.25% after tax).
VFX-Specific Spend: Exclusively for VFX, providing an added incentive for high-budget productions with extensive VFX needs.
Cap Exemption: No cap for VFX expenditures—qualifying VFX costs benefit from the full credit rate.
Example Use: Perfect for large-scale blockbuster films, sci-fi epics, or superhero franchises where visual effects are a dominant component of the production.

Malta

Yes, you read that right! What’s Malta got to do with the UK? Well, we’re excited to let you know that we also operate in Malta. With close contacts in the Malta Film Commission, we pride ourselves on being the go-to company for filmmakers looking to obtain and finance cash rebates. For decades, Malta has been a favorite destination among some of the biggest filmmakers including Ridley Scott, Steven Spielberg, and Darren Aronofsky. Here's why:

Film Rebate Rate:

40% Cash Rebate on qualifying expenditure incurred in Malta.
An additional 2% can be claimed if the film is made in the Maltese language, bringing the total to 42%.

Minimum Expenditure:

To qualify for the rebate, productions must have a minimum spend of €100,000 on eligible costs incurred in Malta.

Eligible Expenditure: The following expenses are eligible for the cash rebate:

Cast and crew wages.
Production costs, including set construction and location fees.
Post-production services, including editing, visual effects, and sound design.
Equipment rental and purchase.
Other expenses directly related to the production.

Additional Benefits:

No cap on the total amount that can be claimed, allowing for substantial rebates on larger productions.
Fast-track approval process, enabling quicker access to funds for filmmakers.
Support from the Malta Film Commission, which assists with local permits, locations, and logistics.

Post-Production

We also offer premium post-production services in the US, UK, and Malta, trusted by leading Hollywood productions. Our locations allow productions to benefit from tax incentives in any of these countries, even if filming takes place somewhere else.

Learn More