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HMRC internal manual

Orchestra Tax Relief

Orchestra Tax Relief: taxation: election for concert series

S1217QA Part 15D Corporation Tax Act 2009 (CTA2009)


An Orchestra Production company (OPC) can elect to have a series of concerts treated as a single orchestral concert which is then treated as a separate trade for the relief.

The election must be made in writing to HMRC (an election from the company by e-mail will suffice) and must be made before the first concert in the series takes place. It is irrevocable once made. Concerts cannot be added or subtracted at a later date. However if a concert within the series is cancelled for whatever reason that will not invalidate the election.

The election should specify if there are any non-qualifying orchestral concerts within the series.

The election should only include orchestral concerts as defined in s1217PA (1). It should not include any which are not orchestral concerts as defined in s1217PA (2). The inclusion of any non-orchestral concerts will invalidate the election.

The length or number of concerts covered by the election is at the discretion of the OPC and is not limited to a single accounting period. There is no limit to the number of elections an OPC may make in any year.



An OPC runs three seasons of concerts, a Spring season in April/May, an Autumn season in September/October and a Winter season December/January. Its accounting period runs to 31st December.

The OPC could make a single election for all three seasons, it could make three elections, one for each season. In both instances it will straddle the accounting date of December.