OTR20032 - Orchestra Tax Relief: how to make a claim: additional information form - sections 1, 2 and 3: applicant, business and claim information

  1. Business details 

This section requests the company’s unique taxpayer reference (UTR) and business name. 

If the company has any of the following, they must be supplied: 

  • VAT registration number 

  • PAYE reference number  

  • Foreign Entertainer’s Unit (FEU) reference number 
    This is required where a company pays entertainers who do not live in the UK to appear in a production. Full guidance is available on GOV.UK.  

 

  1. About you 

This mandatory section is requesting information about the applicant (the person who is actually completing the form), the company itself, and any agent involved in preparing the claim. 

If the form is being completed by a representative of the company, they will be asked to give their full name, email address, telephone number and role in the company or business e.g. company director, chief finance officer. 

If the form is being completed by an agent, they will be asked to give their full name, email address, telephone number, and the name and address of their business or firm. If the agent is not an authorised (’64-8’) agent of the company, then they must upload authorisation from the company. The agent must also give the name of a contact within the claimant company, and an email address and phone number for the company. 

 

  1. About the claim 

The accounting period covered by this claim must be entered. This can be a maximum of 12 months. 

If a company has a long period of account that it has split into multiple accounting periods, it must make a separate claim for each accounting period and make the claims in the usual way using the CT600 tax return for each accounting period. Companies must also submit an additional information form for every accounting period. 

If the company wishes to claim for more than one accounting period, they must submit multiple forms. 

The applicant must also indicate which reliefs or expenditure credits the company is claiming for the period, and then how many productions of each type. 

This will then unlock the appropriate later sections (out of sections 4-6) for each of the chosen reliefs and expenditure credit categories.