Updates: Orchestra Tax Relief
2026
Orchestra Tax Relief: how to make a claim: Company tax return
Removed reference to CATO (decommissioned). Added requirement to complete CT600P. Updated guidance on individual boxes. Removed box 650 (no longer required).
Added guidance on new summary section for productions besides the largest 10
Added guidance on first time claims, email contact, original/amended forms and R&D claims.
Orchestra Tax Relief: how to make a claim: additional deduction
Removed box 650 (no longer required). Updated latter half of example, on CT600 boxes, to also cover CT600P.
Orchestra Tax Relief: how to make a claim: how relief is claimed
Added requirement to complete CT600P.
Orchestra Tax Relief: how to make a claim: claims summary
Added requirement to complete CT600P in step 3.
Orchestra Tax Relief: how to make a claim: supporting evidence
Expanded guidance on production expenditure breakdown to clarify the information and level of detail required.
2025
Orchestra Tax Relief: how to make a claim: Company tax return
Updated to add new boxes from 2025/26 CT600 release.
Orchestra Tax Relief: how to make a claim: additional deduction
Updated to add new boxes to table and example. Added line about boxes 650 and 658.
Updated throughout to reflect new format of online form.
Orchestra Tax Relief: how to make a claim: additional information form - overview
Added expanded section on amendments and removed link to out of date webinar. Improved formatting.
Orchestra Tax Relief: how to make a claim: claims summary
Added line about save timer to section 2.
2024
Orchestra Tax Relief: Qualifying concerts: State aid
Page OTR50050 archived as guidance no longer applies. A copy can be found in the National Archives if required.
Orchestra Tax relief: Chapter 5: qualifying concerts
Removed archived page OTR50050.
Orchestra Tax Relief: Chapter 7: calculation: contents
Adding new page
Orchestra Tax Relief: Chapter 6: eligible expenditure
Adding new pages
Orchestra Tax relief: Chapter 5: qualifying concerts
Adding new pages
Orchestra Tax Relief: Chapter 2: how to make a claim
Adding new pages
Orchestra Tax Relief: loss surrender
Adding new credit rate
Orchestra Tax Relief:additional deduction
Changing European expenditure to UK expenditure and adding text to flag the change
Orchestra Tax Relief: separate trade and elections
Adding new election time limit
Orchestra Tax Relief: how to make a claim: payment of tax credit
Added rule about the company not being in administration or liquidation
Orchestra Tax Relief: how to make a claim: amending returns
Changing European expenditure to UK and adding text to flag the change, noting interaction of info form with amended claims
Orchestra Tax Relief: how to make a claim: time limits
Adding new time limits
Orchestra Tax Relief: how to make a claim: additional information form - overview
Replacing existing guidance with guidance about information form. Items previously covered here are now covered in subsequent pages
Orchestra Tax Relief: how to make a claim: additional deduction
Changing European expenditure in example to UK expenditure, updating CT600 boxes table
Orchestra Tax Relief: how to make a claim: how relief is claimed
Flagging introduction of additional information form
Orchestra Tax Relief: qualifying concerts: minimum expenditure condition
Adding new UK expenditure rule and changing title.
Orchestra Tax Relief: qualifying concerts
Changing European expenditure for UK expenditure and adding text to flag the change
Orchestra Tax Relief: eligible expenditure: European expenditure
Adding text to flag that UK expenditure applies instead from 1 April 2024
Orchestra Tax Relief: eligible expenditure: core expenditure
Changing European expenditure to UK expenditure and adding text to flag the change
Orchestra Tax Relief: eligible expenditure: introduction
Changing European expenditure to UK expenditure and adding text to flag the change
Orchestra Tax Relief: calculation: surrenderable losses and Orchestra tax credit: example
Updating example with new rate
Orchestra Tax Relief: calculation: surrenderable losses and Orchestra tax credit
Adding new rate of credit
Orchestra Tax Relief: calculation: additional deduction
Changing European expenditure to UK expenditure and adding text to flag the change, updating example
Orchestra Tax Relief: calculation: rate of relief
Changed European expenditure to UK expenditure, updated examples, added new rate
Orchestra Tax Relief: calculation: maximum amount of core expenditure subject to claim
Changing UK expenditure to European expenditure and adding text to flag the change, updating examples
Orchestra Tax Relief: calculation: introduction
Adding administration and liquidation rule, changing European expenditure to UK expenditure and adding text to flag the change
Orchestra Tax Relief: not-for-profit organisations: direct tax
Changing European expenditure to UK expenditure and adding text to flag the change
Orchestra Tax Relief: Avoidance: Transactions not entered into for genuine commercial reasons
Updating connected party section to point to main guidance on new connected party transaction rules
Orchestra Tax Relief: taxation: election for concert series
Adding new election series time limit from 1 April 2024.
2020
Orchestra Tax Relief: taxation: election for concert series
clarified HMRC's approach to elections post-COVID
Orchestra Tax Relief: qualifying concerts: orchestral concerts
update about relevant recordings to clarify the situation post-COVID
Orchestra Tax Relief: eligible expenditure: non-core expenditure
Added furlough section
2019
Orchestra Tax Relief: how to make a claim: how relief is claimed
Added section about amended returns
2018
Orchestra Tax Relief: Qualifying concerts: State aid
Added sections on undertakings in difficulty and transparency
Orchestra Tax Relief: losses: pre-completion periods
Updated for new loss provisions
Orchestra Tax Relief: losses: completion period
Updated for new loss provisions
Orchestras Tax Relief: losses: terminal losses
Updated for new loss provisions