# Finance Act 2026, Paragraph 4: Notification of changed or incorrect information

Extent: E+W+S+N.I.

(1) A registered person must notify HMRC if—
(a) information they provided under paragraph 2 changes, or
(b) they discover that such provided information is incorrect.
(2) The notification must be given before the end of the period of 30 days beginning with the day on which the information changed or they discovered that the information is incorrect.
(3) The notification must be given in the way specified in a notice published by the Commissioners.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.