Policy paper

Budget 2026: Overview of tax legislation and rates (OOTLAR)

Tax policy announcements at Budget 2026.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Budget 2026 — Overview of tax legislation and rates (OOTLAR)

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Annex A: rates and allowances

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Annex B: impact assessments in tax information and impact notes

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Details

This document lists the tax policy measures announced at Budget 2026 and shows when they will be legislated.

It also includes links to all of the tax information and impact notes and the rates tables.

It is intended for tax practitioners and others with an interest in tax policy changes, especially those who will be involved in consultations both on the policy and on draft legislation.