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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 industries 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 or by telephone on 03000  510191.  Alternatively, the unit can be written to using the following correspondence address:

The Creative Industries Unit
Manchester Incentives & Reliefs Team
Local Compliance S0717
PO Box 3900
G70 6AA