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may be made, amended or withdrawn up to the time limit.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.