Guidance

Extra-Statutory Concessions: ex-Inland Revenue

Find out about Extra-Statutory Concessions for matters formerly administered by the Inland Revenue.

• From: HM Revenue & Customs
• Published: 3 January 2014
• Last updated: 31 March 2026
  Show all updates

  1. 31 March 2026

     An updated version of the 'Extra-Statutory Concessions: ex-Inland Revenue' has been added.

  2. 13 August 2018

     An updated version of the Extra-Statutory Concessions from 6 April 2018 has been added.

  3. 1 April 2018

     Extra-Statutory Concessions has been updated to show concessions as at 6 April 2018.

  4. 21 September 2017

     Extra-Statutory Concessions has been updated to show concessions as at 6 April 2017.

  5. 6 April 2016

     Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  6. 13 April 2015

     The guide has been updated to show the extra statutory concessions in place on 6 April 2015.

  7. 3 January 2014

     First published.

Documents

Extra-Statutory Concessions: ex-Inland Revenue

PDF, 573 KB, 57 pages

Details

This guide details the Extra-Statutory Concessions previously operated by Inland Revenue.