Co-productions allow two or more companies to share creative input, costs, and rights in a film or TV project. UK co-productions may qualify as official co-productions under treaty (with benefits for both countries' tax incentives). The co-production agreement must clearly define each party's contribution, creative responsibilities, and how decisions are made.

• UK Film Tax Relief (UKFTR): 25% on qualifying UK production spend — co-productions may qualify
• Cultural test: BFI certifies UK films — important for tax relief
• Official co-productions under treaty allow the film to qualify in both countries
• Creative control: who has final cut? Define clearly to avoid conflict
• Chain of title: all contributions and assignments must be documented for distributors

Legal reference: Corporation Tax Act 2009 (film tax relief); BFI Cultural Test; UK treaty co-production framework