No need to panic. It isn’t all of them, just three.
HMRC “would like to gather evidence from those who have relevant data about the potential impact of withdrawing the following three ESCs”:
- Employment Income Manual 03002 – Professional remuneration (Income Tax)
- Sports Testimonials (Income Tax)
- D45 Capital Gains Tax: roll-over into depreciating assets (Capital Gains Tax)
The Consultation Paper can be found here, together with details of how to respond. The consultation period ends on 8 January 2015 at 11:45 pm (is anyone going to be in the building to sign for a registered delivery at that time?)