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  1. Home
HMRC internal manual

Orchestra Tax Relief

From:
HM Revenue & Customs
Published
24 April 2017
Updated:
3 October 2024 - See all updates
  1. Back to contents
  2. OTR70000

OTR70000 - Orchestra Tax Relief: Chapter 7: calculation: contents

Chapter 7
  1. OTR70010
    Calculation: introduction
  2. OTR70015
    Calculation: qualifying expenditure and transactions with connected parties
  3. OTR70020
    Calculation: maximum amaount of core expenditure subject to claim
  4. OTR70030
    Calculation: rate of relief
  5. OTR70040
    Calculation: additional deduction
  6. OTR70100
    Calculation: surrenderable losses and Orchestra tax credit
  7. OTR79110
    Calculation: surrenderable losses and Orchestra tax credit: example

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