beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Television Production Company Manual

Overview and general definitions: Television programme Tax Credit Unit (Manchester)

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

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 April 2013, when the existing office may continue to deal with the company, with specialist advice from the Film Tax Credit Unit

Companies only making programmes not entitled to TTR will continue to be dealt with by their existing offices.

The address of the Unit is:

Manchester Incentives & Reliefs Team 
Local Compliance SO717
PO Box 3900
G70 6AA

Tel: 03000 510191