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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)

Documents

Withdrawal of extra-statutory concessionsapplication/pdf Withdrawal of extra-statutory concessions - Summary of responsesapplication/pdf

At a glance

Opened02 Oct 2014

Closes08 Jan 2015

First published02 Oct 2014

Last updated20 Jul 2015

Document typeconsultation_outcome

Organisations

HM Revenue & Customs

Topics

Personal tax reformUK economy

Source

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