OTR20050 - 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may be made, amended or withdrawn up to the time limit.
The time limit is:
- two years after the end of the period of account of the claim, if that period is 18 months long or less
- 42 months from the beginning of the period of account of the claim, if that period is over 18 months long
For accounting periods beginning before 1 April 2024, the time limit is the first anniversary of the production company’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.