HMRC has updated its guidance on how to qualify and claim for 7 Corporation Tax creative industry tax reliefs, including Orchestra Tax Relief and Theatre Tax Relief.

The guidance has been updated to advise companies that if they receive more than €500,000 a year in state aid, certain details will be published on the European Commission website.

Information has been added about the Orchestra Tax Relief and the guidance now states:

OTR is available from 1 April 2016. Your company will be entitled to claim OTRif it is a qualifying orchestra production company putting on qualifying orchestral concert.

A qualifying orchestral concert is one which:

• is performed by instrumentalists in an orchestra, ensemble, group or band
• consists of a minimum of 12 instrumentalists
• all or the majority of the instruments must not be electronically amplified
• instrumentalists must be the primary focus of the concert
• the primary focus is to play before the paying public or for educational purposes
• has a minimum 25% EEA expenditure
• has no need for a cultural test