Corporate report: Fiscal Events 2026 — factsheets

This collection brings together factsheets on measures announced at Fiscal Events 2026, including planned reforms and consultations across the tax system.

They are designed to support understanding of how the government is improving tax administration, reducing tax debt and encouraging investment.

The factsheets cover:

  • extending the liability of online marketplaces to avoid non-compliance
  • ISA reform, including anti-circumvention rules to support changes to Cash ISA limits
  • tackling lower value tax debts, including proposals to improve debt recovery where customers do not engage
  • changes to the timing of Income Tax Self Assessment payments to help taxpayers pay more regularly

Each factsheet explains:

  • how the policy is intended to work
  • where the government is seeking views through consultation

All information reflects the position at the time of publication. As these measures are subject to consultation, details may change as policy develops.

Users should refer to the individual factsheets for the most up to date information and consultation details.

These factsheets have been produced by HM Revenue and Customs (HMRC), drawing on policy developed with HM Treasury.

Factsheets from previous 2026 fiscal events are on the National Archive.

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Original source Corporate report: Fiscal Events 2026 — factsheets

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