HMRC have set up a specialised unit to deal with Film Tax Relief with effect from 1 January 2008.

According to HMRC, there are two exceptions to this:

• Cases that are being dealt with by Large Business Service (mainly those which are part of larger groups) which will continue to be dealt with there.
• 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.

Further information is available at http://www.hmrc.gov.uk/films/ftr-unit.htm.