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HMRC have established a new specialist unit to deal with most claims for film tax relief (FTR). Since 1 January, the new Manchester Film Tax Credit Unit has been dealing with the corporation tax affairs of most companies eligible for FTR. Cases that are being dealt with by Large Business Service (mainly those which are part of larger groups) will continue to be dealt with there. In addition, where an enquiry into a claim was already underway before 1 January 2008, the existing office may continue to deal with the company, with specialist advice from the Film Tax Credit Unit. Companies only making films not entitled to FTR will, of course, continue to be dealt with by their existing offices. The address of the Unit is: Manchester Film Tax Credit Unit Any queries regarding film tax relief can be addressed to Nalini Arora, Enterprise, Incentives and Intangibles Team Link HMRC: Specialist Film Tax Relief Unit
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About The Author  Sarah Laing Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences). Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession. |
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Article Added Tuesday, 05 February 2008 | 1306 Hits |
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