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Extra-Statutory Concessions and Statements of Practice

Extra-Statutory Concessions - ex-Inland Revenue (PDF 602K) Extra-Statutory Concessions (ESCs) for matters formerly administered by the Inland Revenue

Extra-Statutory Concessions - ex-Customs & Excise Extra-Statutory Concessions (ESCs) for matters formerly administered by HM Customs & Excise

Statements of Practice (PDF 1.4MB) How HM Revenue & Customs interprets the law and applies it in practice

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