Finance Bill 2026–27

Finance Bill 2026–27 — draft legislation and technical tax documents
Collection of draft legislation and tax information and impact notes (TIINs) for the Finance Bill 2026-27.

Draft Finance Bill 2026-27 and ICAEW responses

Draft legislation published for Finance Bill 2026-27
13 July 2026, HMRC
Draft legislation, supporting documents and tax information and impact notes (TIINs) covering proposed measures on personal tax, corporate tax, indirect tax, and more.

ICAEW REP 62/26: Modernising the correction of errors – draft legislation
1 September 2026, ICAEW
ICAEW representation broadly supporting the draft legislation on correcting tax errors. It recommends a de minimis threshold, clearer commencement and transitional provisions, and clarification of how correction notices interact with formal enquiries and other existing procedures.

ICAEW REP 63/26: Simplifying treaty relief from withholding tax on interest paid overseas
7 September 2026, ICAEW
ICAEW representation supporting the proposal for self-assessment of treaty relief, without restrictions based on payer size or other eligibility thresholds. It recommends optional advance clearance and streamlined reporting to reduce administrative burdens.

ICAEW REP 64/26: Reforming information powers and modernising computer records law
2 September 2026, ICAEW
ICAEW representation urging a narrower definition of cryptoasset service providers within HMRC’s information powers, to exclude purely advisory or informational services. It also recommends an explicit requirement for human authorisation of financial information notices.

ICAEW REP 65/26: Tax treatment of stablecoins and cryptoasset loans and liquidity pools
2 September 2026, ICAEW
ICAEW representation calling for clearer definitions and guidance on the proposed cryptoasset tax rules, including an HMRC list of qualifying stablecoins. It recommends revised transitional arrangements to prevent tax charges on unrealised gains and losses that companies cannot use against subsequent taxable returns.

ICAEW REP 67/26: Changes to the Soft Drinks Industry Levy
4 September 2026, ICAEW
ICAEW representation highlighting an apparent omission in the definition of plant-based milk substitutes and an incorrect cross-reference. It also seeks clear guidance on the evidence and methods HMRC will use to determine lactose content.

ICAEW REP 69/26: Securities Transfer Tax – modernisation of the stamp taxes on shares framework
7 September 2026, ICAEW
ICAEW representation broadly supporting the proposed securities transfer tax, but opposing joint and several liability for tax agents. It warns that this could discourage agents from submitting clients’ returns and undermine compliance, and recommends removing the provision for tax agents.

ICAEW REP 70/26: Enterprise Management Incentives (EMI): simplification of the process to grant options
7 September 2026, ICAEW
ICAEW representation raising operational concerns about the replacement of separate EMI grant notifications with annual reporting. It highlights some gaps which need to be covered by guidance.

ICAEW REP 71/26: Electric Vehicle Excise Duty (eVED)
7 September 2026, ICAEW
ICAEW representation identifying gaps between the draft legislation and the government’s stated policy, including rate uprating and rebate entitlements. It seeks clearer mileage verification and appeal provisions, alongside corrections to drafting and calculation errors.

ICAEW REP 72/26: Landfill Tax: removal of exemption for stabilisers added to dredgings when sent to landfill
7 September 2026, ICAEW
ICAEW representation warning that incidental non-qualifying material could cause an entire disposal of dredgings to lose exemption. It seeks clarification and, if this is unintended, revised drafting to preserve apportionment between exempt and taxable material.

ICAEW REP 73/26: Reforming customs rules for low value imports
7 September 2026, ICAEW
ICAEW representation requesting clarification of the statutory basis and legislative timetable for the proposed handling fee on low-value imports. It also recommends explicitly restricting new powers over customs agents and declarations to low-value goods.

ICAEW REP 82/26: Reforming land remediation relief
17 September 2026, ICAEW
ICAEW representation broadly welcoming the consultation’s proposals, particularly earlier relief for developers, but questioning whether they sufficiently encourage redevelopment. It raises concerns about linking relief to planning processes and recommends wider eligibility, earlier financial support and a pre-approval system.

Autumn Budget 2026

ICAEW hub: Autumn Budget 2026
See ICAEW's analysis of key announcements and news.

Tax experts have produced analysis of various aspects of the Bill. A selection of commentary resources is set out below. 

Deloitte tax@hand
Articles from Deloitte United Kingdom, including:

• Mandatory overseas permanent establishment exemption—draft legislation published (15 July 2026)
• “L-Day” 2026: Draft legislation and other announcements (20 July 2026)

KPMG Tax Matters Digest
A bi-weekly newsletter covering UK tax developments with KPMG's analysis. Key commentary on the Finance Bill 2026-27 includes:

• L-Day: Introduction of the mandatory Foreign Branch Exemption regime (23 July 2026)
• L-Day: Expanded definition of exploitation rights (23 July 2026)
• L-Day: Draft legislation published for Oil and Gas Revenue Levy (23 July 2026)
• L-Day: Implementation of the OECD Pillar Two Side-by-Side package (23 July 2026)
• L-Day: Capital allowances treatment of predevelopment costs (23 July 2026)
• L-Day: Consultation on Land Remediation Relief (23 July 2026)
• L-Day: Details of the new securities transfer tax published (23 July 2026)
• L-Day: Taxation of crypto loans, liquidity pools & stablecoins (23 July 2026)
• L-Day: Modernising error correction – new duties and HMRC powers (23 July 2026)
• L-Day: Grant of EMI options to be streamlined - but risks remain (23 July 2026)
• L-Day: Other measures of interest (23 July 2026)
• Small parcels, big impact: how the UK's low-value import reforms could reshape e-commerce compliance (6 August 2026)

RSM Tax Voice
Articles from RSM commenting on UK tax issues and news, including:

• Treaty relief without clearance: what HMRC's consultation means for taxpayers (11 August 2026)

• View a list of articles and books in our collection on the Finance Bill 2026-27

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

The Library holds an extensive collection of Finance Acts (from the 19th century onwards), Finance Bills (from 1951 onwards), debates on the Finance Bill as recorded in Hansard, and Standing Committee Debates on the Finance Bills. Alongside this you can also find many publications from the ICAEW and other bodies on the Finance Bills and Acts.

For full details of our holdings in this area, see our guide to Finance Acts and Bills in the Library collection.

We also maintain an online archive of links and resources for Finance Acts 1980–1995 and for Finance Acts 1996–.