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may be made, amended or withdrawn up to the first anniversary of the orchestral production Company’s (OPC’s) filing date for the period in question.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