Financial and legal material revolving around Spitting Image Productions Limited, its parent company and subsidiaries, and other associated companies; excluding Spittoon Limited. The items present have been subdivided into three main section: accounting and banking papers; insurance-related correspondence and policy documents; and legal agreements.

In regards to legal agreements, anything to do with Spitting Image Productions Limited produced/co-produced television programmes are found in the Productions Files series [see entry MS Add.10275/3/2 and its child records].

While the end of 1998 has generally been used as the point when the Spitting Image Productions Limited-era concludes in the archive, coinciding with when the company essentially became dormant, the Finance and Legal series does not follow this trend. This is due to SIPL's and Tooth'N Claw Limited's financial records stretching to 2018.