15 Autumn Budget | 28 October 2026 Till fraud The Government will introduce mandatory software standards for Electronic Point of Sale and Mobile Point of Sale systems to tackle electronic sales suppression – ‘till fraud’. A technical consultation in summer 2027 will set out detailed implementation proposals. The implementation date will be determined following further policy development and consultation. Deliberate defaulters The Government will expand the amount of information HMRC can publish about the deliberate non-compliance that led to publication of an individual or business’s details. HMRC will also be able to publish details of personal liability notices issued when a company’s liability to a penalty for deliberate non-compliance is transferred to its company officer. The change will take effect from Royal Assent to the Finance Bill. Leasing anti-avoidance legislation The statutory definition of a finance lease will be expanded when specifically applied to lease and leaseback arrangements, restoring – from 28 October 2026 – the policy’s application to the relevant lessees whether they have a finance lease or a relevant right-of-use lease. Administration of corporation tax Following consultation, the Government will proceed with prescribing corporation tax computations on a longer and more flexible implementation timetable. Mandatory online filing of amended company tax returns will be introduced from 1 April 2028. Enforcement arrangements for prescribed computations will not be implemented at this time. Tax non-compliance and avoidance Amendments to legislation aimed at tackling promoters of tax avoidance will take effect from Royal Assent to the Finance Bill. The Government will also consult on further measures to tackle the promotion and use of tax avoidance schemes. It is also reviewing its approach to addressing persistent non-compliance by a small minority of larger businesses.
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