CONSULT.Outcome publishedConsultation · gov.uk

Plant and machinery lease accounting changes

Consultation on the legislative changes required to ensure leasing rules continue to work as originally intended for the new lease accounting standard IFRS16.

Last fetched 03 May 2026 · gov.uk

Detail

This consultation looks at the accountancy and tax interaction of leasing; in particular in relation to plant or machinery, but also in relation to the wider impact of the accounting change.

Documents

Leasing: Tax response to accounting changesapplication/pdf Leasing: Tax response to accounting changes application/pdf