Policy paper

Updating the tax treatment of certain lease and leaseback arrangements

This tax information and impact note is about a change that maintains the existing treatment of finance leaseback arrangements following changes to accounting standards.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Amendments to leasing anti-avoidance legislation

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Draft legislation

PDF, 148 KB, 1 page

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Explanatory note

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Details

The measure restores the intended tax treatment of certain lease and leaseback arrangements by expanding the definition of a finance lease to include a right-of-use lease which would previously have been a finance lease.