Extra-Statutory Concessions - ex-Inland Revenue (PDF 601K) 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 1.39MB) How HM Revenue & Customs interprets the law and applies it in practice
