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Contents

Official guidance
Television Production Company Manual

TPC10000 · Overview and general definitions

  • TPC10010 · Introduction
  • TPC10020 · Creative Industries Unit
  • TPC10100 · Meaning of 'television programme'
  • TPC10110 · Meaning of 'Television Production Company'
  • TPC10120 · Meaning of ‘co-producer’ and ‘qualifying co-production’
  • TPC10130 · Meaning of ‘television production activities’, ‘production expenditure’ and ‘core expenditure’
  • TPC10140 · Meaning of ‘UK expenditure’
  • TPC10150 · When a programme is ‘completed’
  • TPC10210 · Subsidy control
  • TPC10500 · Legislation
  • TPC10600 · TPCs: feedback on this manual
  • TPC10200 · State aid
  1. Overview and general definitions: contents
  2. Overview and general definitions: Creative Industries Unit

TPC10020 | Overview and general definitions: Creative Industries Unit

From HM Revenue & Customs · Television Production Company Manual

HMRC has a specialist unit to deal with most claims for Television Tax Relief (TTR). The Creative Industries Unit deals with the Corporation Tax affairs of most companies eligible for TTR.

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 programmes not entitled to TTR will continue to be dealt with by their existing offices.

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

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