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HMRC internal manual

Film Production Company Manual

Overview and general definitions: Creative Industries Unit

HMRC has a specialist unit to deal with claims for Film Tax Relief (FTR). The Creative Industries Unit, based in Manchester, deals with the Corporation Tax affairs of most companies eligible for FTR and the other Creative Industry Tax Reliefs.

The exceptions to this are:

  • Cases that are dealt with by the 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 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:

Creative Industries Unit
HM Revenue & Customs

Tel: 0300 123 3440