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Contents

Official guidance
Theatre Tax Relief

TTR10000 · Overview and general definitions

  • TTR10010 · Introduction
  • TTR10020 · Creative Industries Unit
  • TTR10100 · Meaning of 'theatrical production'
  • TTR10110 · Meaning of 'Theatrical Production Company'
  • TTR10120 · The 'commercial purpose' condition
  • TTR10130 · Meaning of 'theatrical production expenditure', 'core expenditure' and 'phases of theatrical production'
  • TTR10140 · Meaning of 'UK expenditure' and 'European expenditure'
  • TTR10500 · Legislation
  • TTR10610 · Theatre Tax Relief: overview and general definitions: subsidy control
  • TTR10700 · Feedback on this manual
  • TTR10800 · Temporary uplift and new permanent rates
  • TTR10600 · State aid and the EU context
  1. Overview and general definitions: contents
  2. Overview and general definitions: Creative Industries Unit

TTR10020 | Overview and general definitions: Creative Industries Unit

From HM Revenue & Customs · Theatre Tax Relief

HMRC has a specialist unit, the Creative Industries Unit, to deal with claims to Theatre Tax Relief (TTR) and the other Creative Industry Tax Reliefs (for example, film and video games).

The Creative Industries Unit is part of the wider Manchester Incentives & Reliefs Team.

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

The unit can also be written to at the following address:

The Creative Industries Unit
Manchester Incentives & Reliefs Team
HM Revenue and Customs
S0733
Newcastle
NE98 1ZZ

Other offices deal with the general corporation tax and/or charitable affairs of Theatrical Production Companies that:

  • are dealt with by HMRC Large Business (mainly those which are part of larger groups), or

  • are dealt with by HMRC Charities, or

  • do not make claims to TTR or any of the other creative industries tax reliefs.

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