Collection

Extra-Statutory Concessions guidance and notices

Find out about HMRC Extra-Statutory Concessions in force at the time of publication and former Inland Revenue and HM Customs and Excise concessions.

• From: HM Revenue & Customs
• Published: 10 July 2014
• Last updated: 21 April 2017 — See all updates

These documents bring together the Extra-Statutory Concessions formally administered by the Inland Revenue and HM Customs and Excise, as well as guidance on the withdrawal and grandfathering of concessions and HMRC Extra Statutory Concessions in force at the time of publication.

Documents

• Withdrawal and grandfathering of Extra-Statutory Concession BIM 66301: Sub-postmasters
  • 6 December 2017
  • Guidance
• Withdrawal of Extra-Statutory Concession (ESC) A94: Theatre Angels
  • 13 September 2016
  • Guidance
• Extra-Statutory Concessions: ex-Inland Revenue
  • 13 August 2018
  • Guidance
• Extra Statutory Concessions (VAT Notice 48)
  • 7 March 2025
  • Notice

Published 10 July 2014

Last updated 21 April 2017 + show all updates

1. 21 April 2017

   This collection has been updated to add guidance 'Withdrawal and grandfathering of Extra-Statutory Concession BIM 66301: Sub-postmasters'.

2. 10 July 2014

   First published.