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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: how to make a claim: time limits

Para 83W Sch18 Finance Act 1998

Claims to Orchestra Tax Relief (OTR), whether for:

  • an additional deduction, and/or
  • an Orchestra Tax Credit

may be made, amended or withdrawn up to the first anniversary of the orchestral production Company’s (OPC’s) filing date for the period in question.

Late claims

Where there is a late claim it should be dealt with in accordance with the guidance at Statement of Practice SP05/01.  While this does not specifically refer to OTR the approach is a general one that HMRC adopts.

If, having considered the approach outlined there, a late claim cannot be agreed, the case should be referred to CTIS (Technical Claims Specialist) before the claim is refused.