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.

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)

• 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–.