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.
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)