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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: separate trade and elections

For the purposes of Orchestra Tax Relief, each concert is considered to be a separate trade.  However a company may elect to have a series of concerts treated as a single concert. The election should be made prior to the first concert in the series and should specify all the concerts to be included. The length of the election is a matter for the company and may stretch over more than one accounting period.

The election is irrevocable once made, it cannot be amended.


For more detailed information see Chapter 3