Division G2.1 List of HMRC Extra-Statutory Concessions
Obsolete or repealed concessions and concessions or parts thereof not applicable to the current year are not reproduced, but are listed below in italics.
Obsolescent concessions which may have some relevance to the current year are both listed and reproduced in italics. A concession is obsolescent if the number of potential beneficiaries cannot now increase and will diminish over time.
An extra-statutory concession is a relaxation which gives taxpayers a reduction in tax liability to which they would not be entitled under the strict letter of the law. Most concessions are made to deal with what are, on the whole, minor or transitory anomalies under the legislation and to meet cases of hardship at the margins of the code where a statutory remedy would be difficult to devise or would run to a length out of proportion to the intrinsic importance of the matter.
The concessions described within are of general application, but it must be borne in mind that in a particular case there may be special circumstances which will need to be taken into account in considering the application of the concession. A concession will not be given in any case where an attempt is made to use it for tax avoidance.
The Civil Partnership Act (CPA) received Royal Assent on 18/11/2004 and became effective from 5 December 2005. The Government's commitment is that, for all tax