Consultation outcome

Extra-statutory concessions (ESCs) - technical consultation on draft legislation

• From: HM Revenue & Customs
• Published: 14 September 2017
• Last updated: 6 February 2018 — See all updates

This consultation has concluded

Read the full outcome

Extra-statutory concessions - eighth technical consultation on draft legislation: summary of responses

PDF, 347 KB, 9 pages

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Detail of outcome

Responses to the consultation were positive, with contributors welcoming the decision to legislate to maintain the effect of these 4 concessions.

Respondents generally approved of the draft legislation and agreed that the effect of the extra-statutory concessions had been successfully replicated.

Comments were received about particular terms used and their scope, and the legislation has been updated to reflect this.

Other comments were made about the practical application of the new legislation and these points will be addressed in guidance.

The order was laid in draft 15 January 2018 and is expected to come into effect 6 April 2018.

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Original consultation

Summary

Technical consultation on draft legislation to preserve the effect of 4 HM Revenue and Customs (HMRC) ESCs.

This consultation ran from
9:30am on 14 September 2017 to 11:45pm on 9 November 2017

Consultation description

HMRC is reviewing its ESCs and this is the eighth consultation on draft legislation designed to enact certain ESCs.

HMRC would like to hear from those who have comments on whether the draft legislation maintains the purpose and effect of the following ESCs:

• A37 – Directors’ fees
• EIM3002 – Professional remuneration
• EIM01120 – Financial loss allowance
• EIM61030 – Payments from medical committees to members.

Documents

Extra-statutory concessions – eighth technical consultation on draft legislation

PDF, 634 KB, 25 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 14 September 2017
Last updated 6 February 2018 + show all updates

1. 6 February 2018

   Added details of final outcome and summary of responses.

2. 14 September 2017

   First published.