Updates: Orchestra Tax Relief
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