CONSULT.Outcome publishedConsultation · gov.uk
Withdrawal of extra-statutory concessions
Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.
Last fetched 03 May 2026 · gov.uk
Detail
HMRC would like to gather evidence from those who have relevant data about the potential impact of withdrawing the following three ESCs:
- Employment Income Manual 03002 - Professional remuneration (Income Tax)
- Sports Testimonials (Income Tax)
- D45 Capital Gains Tax: roll-over into depreciating assets (Capital Gains Tax)
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