Orchestra Tax Relief

This resource is part of our OTR Part 3 guidance: Keeping records, producing accounts and making a claim. It looks at how to keep accrual accounts for your concert production company for the purposes of claiming OTR. 

Organisations claiming Orchestra Tax Relief (OTR) (i.e. the concert production companies) have to prepare their financial statements under the Accruals Basis of accounting which requires that income and expense must be recognized in the accounting periods to which they relate rather than on a cash basis.

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:

A service for instrumental groups to claim back money from HMRC for their performances.