Consultation outcome

Withdrawal of extra-statutory concessions

This consultation has concluded

Download the full outcome

Withdrawal of extra-statutory concessions - Summary of responses

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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

Summary

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

This consultation ran from
to

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)

Documents

Withdrawal of extra-statutory concessions

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 2 October 2014
Last updated 20 July 2015 + show all updates
  1. Summary of responses published
  2. First published.