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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: how to make a claim: how relief is claimed

Orchestra Tax Relief (OTR) is a Corporation Tax relief.  It is claimed for each relevant accounting period by completing the appropriate section in the Orchestral Production Company’s (OPC’s) Corporation Tax self-assessment submission (CT600).  The OPC must complete the relevant section titled ‘Information about enhanced expenditure’ and provide supplementary information within their accounts and computations.

The supplementary pages to claim OTR are not available on the simplified corporation tax return software.

A list of recognised suppliers that provide software for tax returns and supplementary pages is available at Corporation Tax: commercial software suppliers (GOV.UK).


Questions about the software being used should be directed to the software or service provider.