Policy paper

Residence-based tax regime: technical amendments

This tax information and impact note is about technical amendments to the residence-based tax regime introduced in the Finance Act 2025.

• From: HM Revenue & Customs
• Published: 26 November 2025

Documents

Technical amendments to the residence-based tax regime

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Draft legislation

PDF, 253 KB, 19 pages

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Draft legislation (accessible version)

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Details

This measure is a collection of corrective amendments to the broader residence-based tax regime established in the Finance Act 2025. This is to make sure it operates as originally intended, without changing the underlying policy position.

This measure include amendments across a number of duties including:

• Income Tax
• Capital Gains Tax
• Inheritance Tax

Published 26 November 2025