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Contents

Official guidance
Creative Industries Expenditure Credit Manual

CREC010000 · Chapter 1 - Overview and definitions

  • CREC010100 · Overview and definitions: introduction
  • CREC010200 · Overview and definitions: production companies
  • CREC010300 · Overview and definitions: co-productions
  • CREC010400 · Overview and definitions: film & TV - phases of production
  • CREC010500 · Overview and definitions: video games - phases of development
  • CREC010510 · Overview and definitions: rights payments
  • CREC010600 · Overview and definitions: subsidy control
  • CREC010700 · Overview and definitions: Creative Industries Unit
  • CREC010800 · Overview and definitions: exchange of information between HMRC, DCMS and the BFI
  • CREC010900 · Overview and definitions: legislation
  1. Chapter 1 - Overview and definitions: contents
  2. Overview and definitions: Creative Industries Unit

CREC010700 | Overview and definitions: Creative Industries Unit

From HM Revenue & Customs · Creative Industries Expenditure Credit Manual

HMRC has a specialist unit to deal with claims for AVEC and VGEC. The Creative Industries Unit, based in Manchester, deals with the Corporation Tax affairs of most companies eligible for the expenditure credits and the other Creative Industry Tax Reliefs.

The exceptions to this are companies that are dealt with by HMRC's Large Business directorate (mainly those which are part of larger groups).

The unit can be contacted by email at [email protected].

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