Found today at Danby on dead birch branch. Spongy texture and reddish pores (with a margin around the underside lacking pores). A drop of KOH turned violet, as per Buczacki p494. ID based solely on macro features.
EDIT: thanks Doug. Yes, spores appear to confirm at 3.5 × 2.4 µm
Check the spores with Phelinus conchatus which was found on birch branches in a pile. They are completely different according to Buczacki and should confirm your ID
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