FPC10020 - Overview and general definitions: Creative Industries Unit
HMRC has a specialist unit to deal with claims for Film Tax Relief (FTR). The Creative Industries Unit, based in Manchester, deals with the Corporation Tax affairs of most companies eligible for FTR and the other Creative Industry Tax Reliefs.
The exception to this are cases that are dealt with by HMRC’s Large Business directorate (mainly those which are part of larger groups).
Companies only making films not entitled to FTR will continue to be dealt with by their existing offices.
The unit can be contacted by email at creative.industries@hmrc.gov.uk. The unit can also be written to using the following correspondence address:
The Creative Industries Unit
Manchester Incentives & Reliefs Team
HM Revenue and Customs
S0733
Newcastle
NE98 1ZZ