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Contents

Legislation
Finance Act 2026
  • Introduction
  • Part 1 Income tax, capital gains tax and corporate taxes
  • Part 2 Inheritance tax
  • Part 3 Other existing taxes
  • Part 4 Vaping products duty
  • Part 5 Carbon border adjustment mechanism
  • Part 6 Avoidance
  • Part 7 Tax advisers
  • Part 8 Miscellaneous and final
  • Schedule 1 Property and savings rates of income tax: consequential amendments
  • Schedule 2 Scottish and Welsh property income rates
  • Schedule 3 Non-resident, and previously non-domiciled individuals
  • Schedule 4 PAYE for treaty non-residents etc
  • Schedule 5 Unassessed transfer pricing profits
  • Schedule 6 Transfer pricing
  • Schedule 7 Permanent establishments
  • Schedule 8 Pillar Two
  • Schedule 9 Tainted charity donations
  • Schedule 10 Winter fuel payment charge
  • Schedule 11 Tax treatment of carried interest
  • Schedule 12 Reform of reliefs for business property and agricultural property
  • Schedule 13 Abolition of bingo duty: consequential and transitional provision
  • Schedule 14 Aggregates levy: amendments relating to disapplication of levy to Scotland
  • Schedule 15 Vaping products duty: amendments of other enactments
  • Schedule 16 CBAM Goods
  • Schedule 17 Administration of CBAM
  • Schedule 18 Offences relating to CBAM
  • Schedule 19 Supplementary amendments relating to CBAM
  • Schedule 20 Registration of tax advisers: exceptions
  • Schedule 21 Registration of tax advisers: reviews and appeals
  • Schedule 22 Conduct of tax advisers
  • Schedule 23 Data-gathering
  1. Finance Act 2026
  2. Introduction

Introduction

From legislation.gov.uk

An Act to make provision in connection with finance.

[18th March 2026]

Most Gracious SovereignWe , 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:—

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