188ÌåÓý

Orchestra Tax Relief (OTR) is a corporation tax relief. The orchestra production companyÌý(OPC) must claim the relief for each relevant accounting period through Corporation Tax Self Assessment (CTSA).ÌýTheÌýOPC mustÌýcomplete the appropriate section (“Information about enhanced expenditureâ€�) in the CT600 tax return form.

For claims made on or after 1 April 2024, the tax return mustÌýalsoÌýbe accompanied by an additional information form, completed before or on the same day as the tax return is submitted - seeÌýOTR20030.

A list of recognised suppliers that provide software for tax returns and supplementary pages is available at Corporation Tax: commercial software suppliers (188ÌåÓý). The supplementary pages to claim OTR are not available on the simplified corporation tax return software. Questions about the software being used should be directed to the software or service provider.

From 1 April 2019, all claims which are made in an amended CTSA and that are not made throughÌýthrough the online COTAX gateway, must include a completed CT600 and aÌýcorporation tax computation.