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Residence-based tax regime: technical amendments

This tax information and impact note is about technical amendments to the residence-based tax regime introduced in the Finance Act 2025.

Last fetched 04 May 2026 · gov.uk

Documents

Technical amendments to the residence-based tax regime Draft legislationapplication/pdf Draft legislation (accessible version)

At a glance

TypePolicy paper

First published26 Nov 2025

Last updated03 Mar 2026

Organisations

HM Revenue & Customs

Topics

Capital Gains TaxIncome TaxInheritance Tax

Source

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