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Contents

Official guidance
Admin Law Manual

ADML4000 · Extra-statutory concessions

  • ADML4100 · What an Extra-statutory concession (ESC) is, and ESCs and C&M discretion
  • ADML4200 · Scope of collection and management
  • ADML4300 · Deciding whether an extra-statutory concession can be made
  • ADML4400 · Who to contact before making a new extra-statutory concession
  1. Extra-statutory concessions: Contents
  2. Extra-statutory concessions: Who to contact before making a new extra-statutory concession

ADML4400 | Extra-statutory concessions: Who to contact before making a new extra-statutory concession

From HM Revenue & Customs · Admin Law Manual

The TAPS CMCAR team owns the policy for extra-statutory concessions. You must contact them before you consider a new ESC. For assistance regarding the application of an existing ESC, you should complete and return the TAPS CMCAR team guidance form.

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