Closed consultation

Withdrawal of extra statutory concessions 2015

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Original consultation

This consultation ran from to


Extra-statutory concessions (ESCs): consultation on the impacts of withdrawing nine of HM Revenue and 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 nine ESCs:

  • Para 9.8 Notice 708 – Apportionment of works of approved alterations to a qualifying protected building (VAT)
  • A94 – Profits and losses of theatre backers (Angels) (Income/Corporation Tax)
  • A69 – Building Societies: conversion to company status (Income Tax)
  • C1 – Credit for underlying tax: dividends from trade investments in overseas companies (Income/Corporation Tax)
  • 6.2 Excise: hydrocarbon oil duties: duty-paid deliveries for refinery boilers (Excise Duty)
  • BIM66301 Remuneration of sub-postmasters (Income/Corporation Tax)
  • 3.23 VAT: supplies by Financial Ombudsman Services Ltd to ombudsman authorities (VAT)
  • 3.28 VAT: supplies by Financial Services Authority to self-regulating organisations (VAT)
  • 3.31 VAT: supplies by Financial Services Compensation Scheme Ltd to compensation scheme authorities (VAT)