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HMRC internal manual

Admin Law Manual

Extra-statutory concessions: What an extra statutory concession is

The Commissioners of HMRC’s power of ‘collection and management’ (C&M) allows HMRC to balance collection of the taxes which Parliament has decreed shall be paid with the principles of good management. All ESCs are founded on this same managerial discretion of C&M. Essentially an ESC is a statement as to how that discretion will be exercised in relation to circumstances affecting a group of customers.