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Contents

Legislation
Finance Act 2025
  • Introduction
  • Part 1 Income tax, capital gains tax and corporate taxes
  • Part 2 Replacement of special rules relating to domicile
  • Part 3 Other taxes
  • Part 4 Miscellaneous and final
  • Schedule 1 Consequential provision in connection with section 7
  • Schedule 2 Sections 7 to 10 : transitional provision
  • Schedule 3 Payments into decommissioning funds
  • Schedule 4 Pillar two
  • Schedule 5 Furnished holiday lettings
  • Schedule 6 Employee-ownership trusts
  • Schedule 7 Diminishing shared ownership refinancing arrangements
  • Schedule 8 Relief on foreign employment income: consequential and transitional provision
  • Schedule 9 Income tax and capital gains tax: remittance basis and domicile
  • Schedule 10 Temporary repatriation facility
  • Schedule 11 Rebasing of assets
  • Schedule 12 Trusts: connected amendments, transitional provision etc
  • Schedule 13 Inheritance tax
  1. UK legislation
  2. Finance Act 2025

Finance Act 2025

From legislation.gov.uk

An Act to make provision about finance.

[20th March 2025]

Most Gracious Sovereign We , Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Begin readingSection 1 Income tax charge for tax year 2025-26
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