Closed consultation

Withdrawal of extra statutory concessions 2015

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

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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)


Withdrawal of extra statutory concessions - technical note and call for evidence

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Published 4 November 2015