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Finance Act 2026

Government Bill

Originated in the House of Commons, Session 2024-26

Act of Parliament (1)

Full text of the Act of Parliament as passed by Parliament (this is the Act in its original state. The Act may have been amended by another Act and any such amendments are not shown in this version).

Finance Act 2026 (c. 11)
20 March 2026

Full text of the Bill as introduced and further versions of the Bill as it is reprinted to incorporate amendments (proposals for change) made during its passage through Parliament.

HL Bill 177 (as brought from the Commons)
12 March 2026
Lords
Bill 377 2024-26 (as amended in Public Bill Committee)
3 February 2026
Commons
Bill 377 2024-26 (as amended in Public Bill Committee) - large print
3 February 2026
Commons
Bill 377 2024-26 (as amended in Public Bill Committee) - large print of tables
3 February 2026
Commons
Bill 377 2024-26 (as amended in Public Bill Committee) - html download
3 February 2026
Commons
Bill 342 2024-26 (as introduced)
4 December 2025
Commons
Bill 342 2024-26 (as introduced) - large print
4 December 2025
Commons
Bill 342 2024-26 (as introduced) - xml download
4 December 2025
Commons
Bill 342 2024-26 (as introduced) - large print of tables
4 December 2025
Commons
Bill 342 2024-26 (as introduced) - HTML (web page)
4 December 2025
Commons
Budget Resolutions
26 November 2025
Commons
Budget Resolutions - large print
26 November 2025
Commons

Documents to explain the purpose of the Bill.

Bill 342 EN 2024-26
4 December 2025
Commons
Bill 342 EN 2024-26 - large print
4 December 2025
Commons

In the House of Commons, amendments are grouped together so that amendments relating to a particular topic or issue are discussed together.

Speaker’s provisional grouping and selection of Amendments - 11 March 2026
11 March 2026
Commons
Speaker’s provisional grouping and selection of Amendments - large print - 11 March 2026
11 March 2026
Commons
Chair’s selection and grouping of amendments for debate in Public Bill Committee - 3 February 2026
2 February 2026
Commons
Chair’s selection and grouping of amendments for debate in Public Bill Committee - 29 January 2026
29 January 2026
Commons
Chair’s selection and grouping of amendments for debate in Public Bill Committee - 27 January 2026
27 January 2026
Commons
Provisional grouping and selection by the Chairman of Ways and Means Day 1 and 2: Monday 12 and Tuesday 13 January 2026
12 January 2026
Commons
Provisional grouping and selection by the Chairman of Ways and Means Day 1 and 2: Monday 12 and Tuesday 13 January 2026 - large print
12 January 2026
Commons

Full list of amendment papers relating to the Bill. Individual amendment papers will be replaced with consolidated lists before the amendments are discussed. Page and line references in amendment papers refer to the PDF version of the Bill.

Report Stage Amendments as at 11 March 2026
11 March 2026
Commons
Report Stage Amendments as at 11 March 2026 - large print
11 March 2026
Commons
Notices of Amendments as at 10 March 2026
10 March 2026
Commons
Notices of Amendments as at 10 March 2026 - large print
10 March 2026
Commons
Notices of Amendments as at 9 March 2026
9 March 2026
Commons
Notices of Amendments as at 9 March 2026 - large print
9 March 2026
Commons
Notices of Amendments as at 6 March 2026
6 March 2026
Commons
Notices of Amendments as at 6 March 2026 - large print
6 March 2026
Commons
Notices of Amendments as at 5 March 2026
5 March 2026
Commons
Notices of Amendments as at 5 March 2026 - large print
5 March 2026
Commons
Notices of Amendments as at 4 March 2026
4 March 2026
Commons
Notices of Amendments as at 4 March 2026 - large print
4 March 2026
Commons
Notices of Amendments as at 3 March 2026
3 March 2026
Commons
Notices of Amendments as at 3 March 2026 - large print
3 March 2026
Commons
Notices of Amendments as at 24 February 2026
24 February 2026
Commons
Notices of Amendments as at 24 February 2026 - large print
24 February 2026
Commons
Notices of Amendments as at 13 February 2026
13 February 2026
Commons
Notices of Amendments as at 13 February 2026 - large print
13 February 2026
Commons
Notices of Amendments as at 5 February 2026
5 February 2026
Commons
Notices of Amendments as at 5 February 2026 - large print
5 February 2026
Commons
Notices of Amendments as at 4 February 2026
4 February 2026
Commons
Notices of Amendments as at 4 February 2026 - large print
4 February 2026
Commons
Public Bill Committee Amendments as at 3 February 2026
3 February 2026
Commons
Notices of Public Bill Committee Amendments as at 30 January 2026
30 January 2026
Commons
Public Bill Committee Amendments as at 29 January 2026
29 January 2026
Commons
Notices of Public Bill Committee Amendments as at 28 January 2026
28 January 2026
Commons
Public Bill Committee Amendments as at 27 January 2026
27 January 2026
Commons
Notices of Public Bill Committee Amendments as at 26 January 2026
26 January 2026
Commons
Notices of Public Bill Committee Amendments as at 23 January 2026
23 January 2026
Commons
Notices of Public Bill Committee Amendments as at 22 January 2026
22 January 2026
Commons
Notices of Public Bill Committee Amendments as at 21 January 2026
21 January 2026
Commons
Committee of the whole House Amendments as at 13 January 2026
13 January 2026
Commons
Committee of the whole House Amendments as at 13 January 2026 - large print
13 January 2026
Commons
Committee of the whole House Amendments as at 12 January 2026
12 January 2026
Commons
Committee of the whole House Amendments as at 12 January 2026 - large print
12 January 2026
Commons
Notices of Committee of the whole House Amendments as at 9 January 2026
9 January 2026
Commons
Notices of Committee of the whole House Amendments as at 9 January 2026 - large print
9 January 2026
Commons
Notices of Committee of the whole House Amendments as at 8 January 2026
8 January 2026
Commons
Notices of Committee of the whole House Amendments as at 8 January 2026 - large print
8 January 2026
Commons
Notices of Committee of the whole House Amendments as at 7 January 2026
7 January 2026
Commons
Notices of Committee of the whole House Amendments as at 7 January 2026 - large print
7 January 2026
Commons
Notices of Public Bill Committee Amendments as at 7 January 2026
7 January 2026
Commons
Notices of Committee of the whole House Amendments as at 5 January 2026
5 January 2026
Commons
Notices of Committee of the whole House Amendments as at 5 January 2026 - large print
5 January 2026
Commons
Notices of Committee of the whole House Amendments as at 19 December 2025
19 December 2025
Commons
Notices of Committee of the whole House Amendments as at 19 December 2025 - large print
19 December 2025
Commons
Notices of Committee of the whole House Amendments as at 18 December 2025
18 December 2025
Commons
Notices of Committee of the whole House Amendments as at 18 December 2025 - large print
18 December 2025
Commons
Notices of Committee of the whole House Amendments as at 17 December 2025
17 December 2025
Commons
Notices of Committee of the whole House Amendments as at 17 December 2025 - large print
17 December 2025
Commons

Details of proceedings in Public Bill Committee or Committee of the whole House, on any report (consideration) stage, and on any consideration of Lords Amendments or any subsequent Lords Messages. The documents contain the text of amendments considered at each sitting and show whether it was agreed to, negatived (not agreed), not called, not moved or withdrawn.

Report Stage Proceedings as at 11 March 2026
11 March 2026
Commons
All proceedings up to 3 February 2026 at Public Bill Committee Stage
3 February 2026
Commons
All proceedings up to 13 January 2026 at Committee of the whole House Stage
13 January 2026
Commons

House of Commons Library and House of Lords Library briefing papers aim to be politically impartial, containing factual information as well as a range of opinions on each subject. Briefing papers on Bills are produced before Second Reading and, in the Commons, after Committee Stage.

Budget 2025 and Finance (No. 2) Bill 2024-26
4 December 2025
Commons

Archive of press notices related to the Bill.

Finance (No.2) Bill: call for evidence
16 January 2026
Commons

Written submissions from outside bodies and individuals are circulated to MPs appointed to examine the Bill during committee stage in a Public Bill Committee. The following written submissions were sent to this committee.

Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 163-173: Promoter action notices (FB37)
3 February 2026
Commons
Written evidence submitted by Imperial Brands - Clause 88 (FB13)
29 January 2026
Commons
Written evidence submitted by Dr Pete Cheema OBE, Chief Executive, Scottish Grocers' Federation (FB14)
29 January 2026
Commons
Written evidence submitted by Foreign Investors for Britain (FIFB) (FB15)
29 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clauses 70 to 76: Inheritance Tax (FB16)
29 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clause 79: Value Added Tax - Private hire vehicles or taxis (FB17)
29 January 2026
Commons
Written evidence submitted by the Association of Taxation Technicians (ATT) - Clause 80: Certain charitable donations not to be treated as supplies of goods (FB18)
29 January 2026
Commons
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 37-38: Anti-Avoidance: company reconstructions (FB19)
29 January 2026
Commons
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clause 79: Private hire vehicles or taxis (FB20)
29 January 2026
Commons
Written evidence submitted by the Association of Taxation Technicians - Clauses 156 to 162: Representation on proposed prohibition of promotion of certain tax avoidance arrangements and related sanctions (FB21)
29 January 2026
Commons
Written evidence submitted by the Association of Taxation Technicians - Clause 169: Publication under the new Promoter Action Notices (FB22)
29 January 2026
Commons
Written evidence submitted by the Association of Taxation Technicians - Clauses 220 to 246, and Schedules 19-20: Registration of tax advisers with HM Revenue & Customs (HMRC) (FB23)
29 January 2026
Commons
Written evidence submitted by the Association of Taxation Technicians - Clauses 247 and Schedule 21: Conduct of Tax Advisers, amendments to schedule 38 Finance Act 2012 (FB24)
29 January 2026
Commons
Written evidence submitted by the Association of Taxation Technicians - Clauses 248 to 250: Power to publish information about tax advisers (FB25)
29 January 2026
Commons
Written evidence submitted by the National Housing Federation - Economic Crime Levy (Part 3) (FB26)
29 January 2026
Commons
Written evidence submitted by JTI - Clause 88 (Rates of [tobacco] duty effective from 1 October 2026) and Part 4, Clauses 112-138 (Vaping products duty) (FB27)
29 January 2026
Commons
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 156-162: Prohibition of promotion of certain tax avoidance arrangements) (FB28)
29 January 2026
Commons
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 220-246 and Schedules 19 & 20: Registration of tax advisers (FB29)
29 January 2026
Commons
Written evidence submitted by the Institute of Chartered Accountants in England and Wales (ICAEW) - Clauses 247-250 and Schedule 21: Conduct of tax advisers (FB30)
29 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Plastic Packaging Tax Clause 103: Pre-consumer plastic (FB31)
29 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Part 6 - Avoidance: Clauses 156-219 (FB32)
29 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Part 7, Chapter 1 - Clauses 220-246 and Schedules 19-20 - Registration of tax advisers (FB33)
29 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Part 7, Chapter 2 - Tax Advisers - Conduct etc. - Clauses 247-250 (FB34)
29 January 2026
Commons
Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) - Clause 252 and Schedule 22 - Data-gathering (FB35)
29 January 2026
Commons
Written evidence submitted by the Association of Taxation Technicians - Clause 258: Representation on proposed powers relating to electronic communications and digital contact details (FB36)
29 January 2026
Commons
Written evidence submitted by the Association of Taxation Technicians - Clause 16: Company Share Option Plan (CSOP) schemes and Enterprise Management Incentives (EMI): Private Intermittent Securities and Capital Exchange System (PISCES) shares (FB01)
27 January 2026
Commons
Written evidence submitted by Association of Taxation Technicians (ATT) - Clauses 20 and 21: Updates to exemptions for expenditure deductible from employment income (FB02)
27 January 2026
Commons
Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) - Clause 21: Disallowing deduction from earnings for additional household expenses (FB03)
27 January 2026
Commons
Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) - Clauses 25-27: Loan charge settlement scheme (FB04)
27 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clause 35: Chargeable gains - Restriction of relief on disposals to employee-ownership trust (FB05)
27 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clauses 36 to 38: Chargeable gains - Anti-avoidance rule for share exchanges and corporate reconstructions and reorganisations (FB06)
27 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clauses 46 to 51: Other International Matters (FB07)
27 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clauses 13-27 and 57: Employment Taxes and Pensions (FB08)
27 January 2026
Commons
Written evidence submitted by the Association of Taxation Technicians (ATT) - Clauses 37-38: Anti-avoidance: company reconstructions and reconstructions involving transfer of business (FB09)
27 January 2026
Commons
Written evidence submitted by the Chartered Institute of Taxation - Clauses 42-45, Schedule 3: Non-UK residents (FB10)
27 January 2026
Commons
Written evidence submitted by the Low Incomes Tax Reform Group (LITRG) - Clause 55 and Schedule 10: Winter Fuel Payment Charge (FB11)
27 January 2026
Commons
Written evidence submitted by Dave Chaplin, tax expert in the freelance sector - Clause 24: Umbrella Companies (FB12)
27 January 2026
Commons

Full transcripts

Commons Committee stage

Compilation PDF of all Committee Debate sittings so far
3 February 2026
Commons
3 February 2026
Commons
29 January 2026
Commons
29 January 2026
Commons
27 January 2026
Commons
27 January 2026
Commons

Link to the relevant section in the Commons Hansard Daily Report

Commons 2nd reading

2nd reading - Commons Hansard link
16 December 2025
Commons

Commons Committee of the whole House

Committee of the whole House (day 2) - Commons Hansard link
13 January 2026
Commons
Committee of the whole House (day 1) - Commons Hansard link
12 January 2026
Commons

Commons Ways and Means resolution

Finance (No. 2) Bill: Ways and Means (Amendment of Power to Make Further Provision Relating to Abolition of Lifetime Allowance Charge) - Commons Hansard link
11 March 2026
Commons

Commons Report stage

Report stage - Commons Hansard link
11 March 2026
Commons

Commons 3rd reading

3rd Reading - Commons Hansard link
11 March 2026
Commons

Lords 1st reading

12 March 2026
Lords

Lords 2nd reading

17 March 2026
Lords

Lords Committee negatived

17 March 2026
Lords

Lords 3rd reading

17 March 2026
Lords

Royal Assent

18 March 2026

Lords 1st reading

Minutes of Proceedings
12 March 2026
Lords

Lords 2nd reading

Minutes of Proceedings
17 March 2026
Lords

Lords Committee negatived

Minutes of Proceedings
17 March 2026
Lords

Lords 3rd reading

Minutes of Proceedings
17 March 2026
Lords

Royal Assent

Minutes of Proceedings
18 March 2026