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Extra-statutory concessions (ESCs) - technical consultation on draft legislation.
HMRC is consulting on draft legislation to enact four extra-statutory concessions:
- A37 – Tax treatment of directors’ fees.
- Employment Income Manual para 3002 – Professional remuneration.
- EIM para 1120 – Financial loss allowances.
- EIM para 61030 – Tax treatment of payments from medical committees to members.
Comments should be emailed to tap@hmrc.gsi.gov.uk by 9 November.
