SI explanatory text
These Regulations make provision in connection with the introduction of a new tax called the carbon border adjustment mechanism (“CBAM”). CBAM was introduced by the Finance Act 2026.
Finance Act 2026 (Registration of Tax Advisers) (Exceptions) Regulations 2026
SI explanatory text
These Regulations amend Schedule 20 to the Finance Act 2026, which sets out exceptions from the requirement for tax advisers to register with HMRC.
SI explanatory text
These Regulations make provision in connection with a new tax called the carbon border adjustment mechanism (“CBAM”), which is provided for in Part 5 of the Finance Act 2026 (“FA 2026”).
Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026
SI explanatory text
These Regulations make provision in connection with the introduction of a new tax called the carbon border adjustment mechanism (“CBAM”). CBAM was introduced by Part 5 of the Finance Act 2026 (“FA 2026”).
Digital Communications and Contact Details Regulations 2026
SI explanatory text
These Regulations make provision about the use of electronic communications by His Majesty’s Revenue and Customs (“HMRC”) and the provision of digital contact details to HMRC by persons using online services provided by HMRC.
Employment and Trading Income etc. (Loan Charge Settlement Scheme) Regulations 2026
SI explanatory text
These Regulations establish the Loan Charge Settlement Scheme following the government’s response, published at Budget 2025, to the Independent Loan Charge Review of Mr. Ray McCann. They set out when and how settlement offers may be made and settlement agreements reached with those who are liable to pay amounts of income tax and national insurance contributions to which the loan charge (Schedules 11 and 12 to the Finance (No. 2) Act 2017 (c. 32)) applies, together with other connected amounts. The Regulations also make provision for inheritance tax relating to those who enter into settlement agreements.
Publication of Information About Tax Avoidance Schemes (Legally Privileged Communications Declarations) Regulations 2026
SI explanatory text
These Regulations make provision for the resolution by the tribunal of disputes as to whether any information requested by His Majesty’s Revenue and Customs in an information notice, issued under sections 179 to 183 of the Finance Act 2026 (c. 11), is privileged. These Regulations set out the procedure to be followed where the information requested is in dispute and for resolution of such disputes by agreement or the tribunal.
Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026
SI explanatory text
These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331).
Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026
SI explanatory text
These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338).
Anti-avoidance Information Notices (Resolution of Disputes as to Privilege) Regulations 2026
SI explanatory text
These Regulations make provision for the resolution by the tribunal of disputes as to whether any information requested by His Majesty’s Revenue and Customs in an information notice, issued under sections 179 to 183 of the Finance Act 2026 (c. 11), is privileged. These Regulations set out the procedure to be followed where the information requested is in dispute and for resolution of such disputes by agreement or the tribunal.