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HMRC internal manual

VAT Fraud

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What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: the administration of the tax reliefs: HM Revenue & Customs (HMRC)

The role of HMRC

Creative Industry Unit

The Unit is a specialist unit which is the Single Point of Contact for the BFI and DCMS and receives notification of all applications made and certificates issued, declined, revoked etc. It deals with most claims for the reliefs, the exceptions being:

  • 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 Unit.

The Creative Industry Unit works closely with industry bodies.

Any company claiming to qualify for creative industries tax relief must be referred to the Creative Industry Unit.

For further information about the Unit please see FPC10020.

CT Structure, Incentives and Reliefs Team

The team is responsible for CT Structure, Incentives and Reliefs, Rates, Taxation of corporate profits in the broadest sense (classical versus Imputation debate (including taxation of individual shareholders)), associated litigation (particular emphasis on EC Treaty litigation), which bodies are subject to CT including trading by government bodies and NDPBs, EC Treaty & Directive changes, plus policy responsibility for CT Gains that form part of chargeable profits (technical responsibility is with CAR) and particular sectoral and venture capital reliefs.

The team is also responsible for CT policy. The team work closely with the Creative Industry Unit where there are complex technical issues and litigation.