Growing on old elderberry tree
Caution: Do NOT use iSpot to identify fungi to eat!
Some fungi are very poisonous so a mistaken ID could have serious consequences.
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This looks very similar to what is known as Polyporus Squamosus, which is a basidiomycete bracket fungus.
See this link
gt3264, why not add an identification?
I think that the site's "fungi-philes" would like to see the underside to be sure, but I reckon it's the likely candidate.
pic taken with phone camera - I agree that this was not quite as yellowy as it appears!
Lat/Lng: 52.9627, -1.4611
OS grid ref: SK362407