Finance Bill 2026-27 — draft legislation and technical tax documents
Find draft legislation and tax information and impact notes (TIINs) for Finance Bill 2026-27.
Draft legislation published for Finance Bill 2026-27
The government is committed, where possible, to publishing most tax legislation in draft for technical consultation before the relevant Finance Bill is introduced in Parliament.
The consultation on draft clauses is designed to make sure that the legislation works as intended.
The final contents of the next Finance Bill will be subject to decision by the Chancellor of the Exchequer.
Most measures comprise:
- a tax information and impact note (TIIN), which sets out what the policy seeks to achieve, and a summary of the expected impacts
- draft legislation
- an explanatory note which provides a more detailed guide to the legislation.
Also included are the impacting definitions for the tax information and impact notes and the Exchequer Secretary to the Treasury’s declaration about the tax information and impact notes.
The technical consultation period will close on 7 September 2026.