Transcription of Extra-Statutory Concessions
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Extra-Statutory Concessions
Extra-Statutory Concessions Concessions as at 6 April 2018 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 purposes, same-sex couples who form a civil partnership will be treated the same as married couples. As part of this commitment to tax parity, from 5 December 2005 all extra statutory Concessions (ESCs) or Statements of Practice (SoPs) should be taken as extended to apply equally to civil partners and married couples. Introduction This guide details the Extra-Statutory Concessions previously operated by Inland Revenue in use at 6 April 2018. Extra-Statutory Concessions previously operated by HM Customs & Excise can be found in Notice 48 at 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.
A96. Old life insurance policies: Insurer stopping collection of premiums A97. Jobmatch Programme A98. Cessation adjustments under Self Assessment transitional rules A99. FSA/PIA review of sales of Freestanding Additional Voluntary Contributions Schemes (FSAVCS): Tax Treatment of compensation A100.
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