OTR20038 - Orchestra Tax Relief: how to make a claim: supporting evidence
Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations 2024
The company must prepare the following evidence, which will be submitted as attachments to the additional information form:
a computation showing how the amount of relief has been calculated for each production
a breakdown of production expenditure for each production
details of any connected party transactions relevant to each production
HMRC has produced templates which companies can complete and submit to help them with these requirements. These templates can be downloaded through the form itself, or obtained by emailing [email protected].