Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: the basics

This chapter will set out the basic conditions to enable companies to access the relief. More detailed guidance is provided in later chapters.  Companies will be used as a descriptive term in the guidance to cover all entities that fall within the charge to Corporation Tax. This will include, for example; UK branches of overseas entities and Charities constituted as companies. See Chapter 8 for more information.