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{"sheet":"Orchestra Tax Relief Stencil","index":0,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[null,null,"Orchestra Tax Relief Stencil"]
[null,"Production name",null,"Production Period"]
[null,"Accounting Period",null,"Release date"]
[]
["The Computation & Expenditure Breakdown stencils are designed to help you make your claim and provide the level of detail HMRC require to accurately review the claim in a timely manner."]
["The Computation Stencil requires entries into column D and has explanatory and calculation notes in column E."]
["In the Expenditure Breakdown Stencil please complete the cost headings included in your claim in Column A. Enter the total expenditure in Column B and show your treatment of these costs and any apportionments in the rest of the table. If you have any comments please enter them in column H."]
["Please complete the computation and expenditure breakdown for each production or election"]
[]
["Does the production meet the definition of a \"Qualifying Concert\" in CTA2009 S1217PA",null,null,null,null,null,"no"]
["Does the Company meet the definition of a Orchestral Production Company in respect of the production 1217PB",null,null,null,null,null,"no"]
["The instrumentalists number at least 12 and none, or a minority of, the musical instruments is electronically or directly amplified 1217RA(3)",null,null,null,null,null,"no"]
[" Does the production meet the commercial purpose condition or Educational Purpose condition S1217RA ",null,null,null,null,null,"no"]
["Has the EEA expenditure condition been met S1217RB",null,null,null,null,null,"no"]
["If the answer to any of the above questions is 'No' you may not be eligible to claim Orchestra Tax Relief. Please review your claim or contact the Creative industries unit for clarification."]
[]
["Please be aware this document is provided as an aide to ensure you provide sufficient information and to help your claim to be processed quickly. However we may still contact you if HMRC have any queries regarding the claim. The claim for Creative tax relief is self assessment and you should ensure that it is accurate."]
["Please see https://www.gov.uk/guidance/corporation-tax-creative-industry-tax-reliefs for further guidance "]

{"sheet":"Orchestra Computation Stencil","index":1,"n_rows":39,"n_cols":5,"rows_kept":39,"cut":false,"hidden":false,"merged":[[33,0,38,0],[0,3,0,4],[1,3,1,4],[2,3,2,4],[7,0,16,0],[17,0,32,0]]}
[null,null,"Orchestra Production Company"]
[null,null,"Orchestra Production"]
[null,null,"Accounting period end (APE)"]
[]
[null,null,"Core expenditure excludes amounts unapid within 4 months of the APE"]
[]
[null,"Ref","Computation of taxable profits and Orchestra tax relief","£","Notes"]
["Taxable profit before\nadditional deduction","TP1","Estimated total income from the Orchestra production"]
[null,"TP2","Estimated total cost of the Orchestra production"]
[null,"TP3","Costs incurred (and represented in work in progress) to date"]
[null,"TP4","Total costs incurred (and represented in work in progress) at end of previous period"]
[null,"TP5","Costs brought into account for current period",null,"TP3 minus TP4"]
[null,"TP6","Proportion of estimated total income treated as earned at end of current period",null,"TP3/TP2 multiplied by TP1"]
[null,"TP7","Proportion of estimated total income treated as earned at end of previous period"]
[null,"TP8","Income brought into account for current period",null,"TP6 minus TP7"]
[null,"TP9","Net corporation tax adjustments",null,"Enter net addition as positive & net deduction as negative"]
[null,"TP10","Profit/loss of current period (before additional deduction)",null,"TP8 minus TP5 plus TP9; if loss enter as minus figure"]
["Additional deduction and taxable profit after additional deduction","AD1","Planned or final total core expenditure"]
[null,"AD2","Planned or final total EEA core expenditure"]
[null,"AD3","EEA core expenditure incurred to date"]
[null,"AD4","Non-EEA core expenditure incurred to date"]
[null,"AD5","Total core expenditure incurred to date",null,"AD3 plus AD4"]
[null,"AD6","80% of total core expenditure incurred to date",null,"AD5 multipled by 80%"]
[null,"AD7","Development expenditure incurred to date"]
[null,"AD8","Ordinary running expenditure incurred to date"]
[null,"AD10","Non-production expenditure incurred to date"]
[null,"AD11","Total non-core expenditure incurred to date",null,"Sum of AD7 to AD10 inclusive"]
[null,"AD12","Total non-core expenditure at end of previous period"]
[null,"AD13","Non-core expenditure brought into account for current period",null,"AD11 minus AD12"]
[null,"AD14","Enhanceable expenditure incurred to date",null,"Lesser of AD3 and AD6"]
[null,"AD15","Enhanceable expenditure incurred at end of previous period"]
[null,"AD16","Additional deduction",null,"AD14 minus AD15"]
[null,"AD17","Profit/loss of current period (after additional deduction)",null,"TP10 minus AD16; if loss enter as minus figure"]
["Tax Credit","TC1","Relevant unused loss brought forward",null,"Enter as minus figure"]
[null,"TC2","Available loss before surrender",null,"(AD17 plus TC1) or nil, if result is not a minus figure"]
[null,"TC3","Total amount previously surrendered"]
[null,"TC4","Surrenderable loss",null,"Lesser of (AD14 minus TC3) and TC2, ignoring minus sign"]
[null,"TC5","Loss surrendered",null,"Up to a maximum of TC4; enter as positive figure"]
[null,"TC6","Orchestral tax credit",null,"25% of TC5"]

{"sheet":"Orchestra Expenditure Breakdown","index":2,"n_rows":61,"n_cols":8,"rows_kept":61,"cut":false,"hidden":false,"merged":[]}
[null,{"$f":"SUM(D56,C56)","v":0},null,null,{"$f":"SUM(E56,F56)","v":0}]
[null,null,"Orchestra Tax Relief Expenditure Breakdown Stencil"]
[null,"Production name",null,"Rehearsal Period"]
[null,"Accounting Period",null,"Curtain up/Release date"]
["Total Income","Income of which is a State Aid"]
["£","£"]
["Expenditure","Total expenditure","Non Core Expenditure","Total Core Expenditure","Total EEA Core Expenditure","Total Non EEA Core Expenditure","Apportionment basis ","Comments"]
["Development Stage- Pre Green Light"]
["Examples include:"]
[]
[]
[]
["Pre production/Rehearsal Stage"]
["Examples include:"]
["Director"]
["Player Costs/Musicians (rehearsal stage)"]
["Commission of New Work"]
["Conductor Fees (rehearsal stage)"]
["Soloist Fees (rehearsal stage)"]
["Chorus Fees(rehearsal stage)"]
["Instrument hire & tuning (rehearsal stage)"]
["Art work"]
["Stage"]
["Costumes"]
["Travel to and from a non resident venue"]
["porterage (if there is a rehearsal)"]
["Rehearsal Room Costs"]
["Concert hall (rehearsal stage)"]
[]
[]
["Running Phase - Normally considered Non Core Expenditure"]
["Examples include:"]
["Player Costs/Musicians- running"]
["Conductor Fees (running stage)"]
["Soloist Fees (running stage)"]
["chorus fees (running stage)"]
["Instrument hire & tuning (running stage)"]
["Theatre Cost"]
["Tour Booking"]
["Tour Travel "]
["Gifts"]
["Entertainment"]
["Storage"]
["Concert Hall (running stage)"]
["Grand Rights"]
[]
[]
["The following items are normally considered non core expenditure. Please provide comments otherwise"]
["Marketing"]
["Distribution"]
["Financing"]
["Publicity"]
["Accountancy - Making the claim and filing the return"]
["Capital expenditure - Instruments"]
[]
["Total",{"$f":"SUBTOTAL(109,Table2[Total expenditure])","v":0},{"$f":"SUBTOTAL(109,Table2[Non Core Expenditure])","v":0},{"$f":"SUBTOTAL(109,Table2[Total Core Expenditure])","v":0},{"$f":"SUBTOTAL(109,Table2[Total EEA Core Expenditure])","v":0},{"$f":"SUM(Table2[Total Non EEA Core Expenditure])","v":0},{"$f":"SUM(Table2[[Apportionment basis ]])","v":0}]
["Minus Expenditure not paid 4 months after APE"]
["Total",{"$f":"Table2[[#Totals],[Total expenditure]]-B57","v":0},{"$f":"Table2[[#Totals],[Non Core Expenditure]]-C57","v":0},{"$f":"Table2[[#Totals],[Total Core Expenditure]]-D57","v":0},{"$f":"Table2[[#Totals],[Total EEA Core Expenditure]]-E57","v":0},{"$f":"Table2[[#Totals],[Total Non EEA Core Expenditure]]-F57","v":0},{"$f":"Table2[[#Totals],[Apportionment basis ]]-G57","v":0}]
["NB: Please note Total Core Expenditure + Total Non Core Expenditure should equal Total Expenditure. Please provide an explanation if this is not the case"]
["NB: Total Core Expenditure should equal Total EEA Core + Total Non EEA Core Expenditure"]
["NB: Expenditure not paid within 4 months of the accounting period end cannot be included in the claim."]