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HMRC internal manual

Video Games Development Company Manual

Overview and general definitions: Creative Industries Unit (Manchester)

HMRC has a specialist unit to deal with most claims for Video Games Tax Relief (VGTR). Manchester Creative Industries Unit deals with the Corporation Tax affairs of most companies eligible for VGTR.

The exceptions to this are:

  • cases that are dealt with by Large Business (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 Creative Industries Unit

Companies only making video games not entitled to VGTR will continue to be dealt with by their existing offices.

The address of the Unit is:

Manchester Creative Industries Unit
Local Compliance SO717
PO Box 3900
G70 6AA

Tel: 03000 510 191