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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: how to make a claim: abandonment

S1217S, 1217PB and 1217TA CTA 2009


If a concert or series of concerts is abandoned at any point during the production phases, the abandonment will mean that the Orchestral Production Company (OPC) has ceased to carry on the separate orchestral trade in respect of those concerts. because it has ceased to satisfy the conditions at S1217PB CTA 2009.

The OPC can still claim relief for qualifying production expenditure incurred before the concert or series of concerts were abandoned provided that the EEA expenditure condition is met.  If the bulk of the EEA expenditure was planned to fall later in the production phases, after the point at which the production was abandoned this condition may not be satisfied and relief may be clawed back (S1217TA CTA 2009).