# Finance Act 2026, Paragraph 3: Consequential amendments

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

In section 690B (direction by HMRC in relation to internationally mobile employees), in subsection (6), in paragraph (b)(i)—
(a) after “new resident”, in the first place it occurs, insert “or treaty non-resident”;
(b) after “mobile tax year” insert “or treaty non-resident at any time in the mobile tax year”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/4/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-4/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.