Introductory text

INCOME TAX

Made 27th February 2026

Laid before the House of Commons 2nd March 2026

Coming into force 6th April 2026

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970^f1, section 133(1) and (2) of the Finance Act 1999^f2, section 136(1) and (2) of the Finance Act 2002^f3 and section 684(1) and (2) of the Income Tax (Earnings and Pensions) Act 2003^f4 and now exercisable by them^f5.

Annotations

Footnotes

f1: 1970 c. 9.
f2: 1999 c. 16.
f3: 2002 c. 23.
f4: 2003 c. 1. Section 684 was relevantly amended by paragraph 102(2) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (“CRCA”), paragraphs 2 and 3(2) of Schedule 58 to the Finance Act 2009 (c. 10), section 17(1) and (2) of the Finance Act 2015 (c. 11) and section 15 of the Finance Act 2016 (c. 24).
f5: The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (“CRCA”). Section 50(1) of CRCA provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for His Majesty’s Revenue and Customs.