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HMRC internal manual

Theatre Tax Relief

Overview and general definitions: Creative Industries Unit

HMRC has a specialist unit, the Creative Industries Unit, to deal with claims to Theatre Tax Relief (TTR) and the other Creative Industry Tax Reliefs (for example, film and video games).

Existing offices will continue to deal with the general corporation tax and/or charitable affairs of Theatrical Production Companies that:

  • are dealt with by HMRC Large Business (mainly those which are part of larger groups)
  • are dealt with by HMRC Charities, or
  • do not make claims to TTR or any of the other creative industries tax reliefs.

The Creative Industries Unit is part of the wider Manchester Incentives & Reliefs Team.

The unit can be contacted by email at{.mailto} If you prefer you can request a call back by telephone on 0300 123 3440 (option 3) between 9am and 4:30pm Monday to Friday (excluding Bank Holidays).  The unit can also be written to using the following correspondence address:

The Creative Industries Unit
Manchester Incentives & Reliefs Team 
HM Revenue and Customs
NE98 1ZZ