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HMRC internal manual

Film Production Company Manual

From
HM Revenue & Customs
Updated
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Overview and general definitions: Film Tax Credit Unit (Manchester)

HMRC has a specialist unit to deal with most claims for Film tax Relief (FTR). Manchester Film Tax Credit Unit deals with the corporation tax affairs of most companies eligible for FTR.

The exceptions to this are:

  • Cases that are dealt with by Large Business Service (mainly those which are part of larger groups),
  • Cases where an enquiry into a claim was underway before 1 January 2008, when the existing office may continue to deal with the company, with specialist advice from the Film Tax Credit Unit.

Companies only making films not entitled to FTR will, of course, continue to be dealt with by their existing offices.

The address of the Unit is:

Manchester Film Tax Credit Unit
Albert Bridge House
1 Bridge Street
Manchester
M60 9AF

Tel: 0161 288 6310

Email: RandD.Manchester@hmrc.gsi.gov.uk