CONSULT.Outcome publishedConsultation · gov.uk
Extra-statutory concessions (ESCs) - technical consultation on draft legislation
Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.
Last fetched 03 May 2026 · gov.uk
Detail
HMRC is reviewing its ESCs and this is the eighth consultation on draft legislation designed to enact certain ESCs.
HMRC would like to hear from those who have comments on whether the draft legislation maintains the purpose and effect of the following ESCs:
- A37 – Directors’ fees
- EIM3002 – Professional remuneration
- EIM01120 – Financial loss allowance
- EIM61030 – Payments from medical committees to members.
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