11 January 2021
This notice cancels and replaces Notice 48 (May 2015). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
1.1 What this notice is about
This notice gives details of all HM Revenue & Customs Extra-Statutory Concessions (ESCs) in force at the time of publication.
This notice has been updated to include details of ESCs that have been granted, or become obsolete. ESCs 2.6 and 9.1 are obsolete.
Main narrative treatment—V1.239
1.2 What an Extra-Statutory Concession is
In certain circumstances where remission or repayment of revenue is not provided for by law, the department may allow relief on an extra-statutory basis. ESCs are remissions of revenue that allow relief in specific sets of circumstances to all businesses falling within the relevant conditions. They're authorised when strict application of the law would create a disadvantage or the effect would not be the one intended.
1.3 How ESCs are applied
HMRC ESCs are of general application. That is, a concession may be exercised by anyone to whom the circumstances set out in the concession apply without reference to HMRC. However, where an attempt is made to use an ESC for tax avoidance, the Commissioners may withdraw or restrict its application.
1.4 Agreements with trade bodies
In certain trades, particular arrangements for applying VAT and other charges have been agreed with the appropriate trade association. These are not ESCs and are listed in Notice 700/57 “Administrative agreements entered into with trade bodies”.
1.5 Inland Revenue ESCs
Inland Revenue ESCs are published in Extra-Statutory