# Finance Act 2026, Paragraph 4: Consequential amendments

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

(1) Section 690E (direction by HMRC in relation to qualifying new residents) is amended as follows.
(2) At the end of the heading insert “or treaty non-residents”.
(3) In subsections (1)(a), (3)(a) and (6)(a), for “qualifying” substitute “notifiable”.
(4) In subsections (2)(a) and (4)(b), after “qualifying payment” insert “or treaty affected payment (as applicable)”.

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