tax

This guidance describes the current situation with regard to Gift Aid and the voluntary music sector. Please note that Gift Aid is available to UK recognised charities, regardless of whether or not they are also registered charities.

Orchestra Tax Relief (OTR) is a government initiative for instrumental groups (not only orchestras!) where you could receive a payment from HMRC equal to a percentage of your production costs.

Despite being called 'Orchestra Tax Relief':

• the initiative can apply to many types of instrumental group – so don’t be put off if your group is not a traditional orchestra 
• you don’t have to be paying tax to claim it.   

Groups who put on eligible performances can submit a claim to HMRC each year for the payment. 

This introduction is the first of three documents on Orchestra Tax Relief (OTR). It gives you an overview of what it is and how it works, and an overall idea if this is something your group would like to look into.

To help you decide we also have two additional documents –

This introduction is the second of three documents on Orchestra Tax Relief (OTR). It gives you an overview of how to set up and run a production company to claim OTR. 

This toolkit is part of our 'OTR, Part 2' guidance and explains how to set up and run a production company.

If you have not read our guidance (on what OTR is and how to claim), we suggest you read it before using this toolkit:

This toolkit is part of our 'OTR, Part 2' guidance and explains how to set up and run a production company.

If you have not read our guidance (on what OTR is and how to claim) we suggest you read it before using this toolkit:

Find below our series of templates, guidance and services for creating records, accounts and claiming for OTR. 

Keeping records

• OTR 3.1 Guidance: Accruals basis of accounting

This guidance looks at how to keep accrual accounts for your concert production company for the purposes of claiming OTR, and includes examples to help you.

This resource is part of our OTR Part 3 guidance: Keeping records, producing accounts and making a claim.

It includes two downloadable documents:

• OTR 3.2 Template: Accrual accounts (Excel spreadsheet)
• OTR 3.2(a) Guidance: Notes on using the accrual accounts template (PDF)

Please note:

Charities simply need to make a 'declaration' of who the donor is, how much they are giving you, and that they want tax to be reclaimed. Declarations can be in writing, or given verbally or electronically, and charities may devise their own forms.