Consultation outcome

Withdrawal of extra-statutory concessions

This consultation has concluded

Download the full outcome

Detail of outcome

The response document sets out the government’s response to the withdrawal of extra-statutory concessions (as outlined in the consultation document published below). The responses received are summarised and a full list of respondents is included.

The government is grateful to those who participated in this consultation.

Original consultation

This consultation ran from to


Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing three of HM Revenue & Customs' (HMRCs') ESCs.


Consultation description

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)