The consultations, published on 13 July 2026 as part of the Finance Bill 2026 programme, seek stakeholder feedback on measures intended to simplify tax administration, refine existing tax reliefs and provide greater certainty for business investment.
The UK’s His Majesty’s Revenue and Customs (HMRC) has launched three tax consultations as part of the Finance Bill 2026 programme, seeking views on changes to the recovery framework for National Insurance contributions (NICs), reforms to Land Remediation Relief (LRR) and the tax treatment of predevelopment costs.
Published on 13 July 2026, the consultations form part of the government’s wider efforts to simplify tax rules, improve investment certainty and refine existing tax reliefs.
National Insurance contributions recovery
The first consultation proposes aligning the recovery framework for National Insurance contributions with that of Income Tax.
Under the proposals, NICs would be removed from the scope of limitation legislation, with new assessment, recovery and repayment time limits introduced to mirror those that already apply to Income Tax. The consultation also seeks views on how the wider NIC recovery framework should operate if the proposed changes are implemented.
The proposals are expected to be of interest to employers, payroll professionals, tax advisers, representative bodies and others involved in the administration of National Insurance contributions.
The consultation closes at 11:59 PM on 12 October 2026.
Reforming land remediation relief
A separate consultation considers changes to Land Remediation Relief, a 150% Corporation Tax relief designed to encourage the regeneration of brownfield land while reducing pressure to develop greenfield sites.
Building on an earlier review of the relief’s effectiveness and robustness, the government is seeking views on reforms that would make the relief more accessible and better aligned with the practical realities of brownfield development.
The consultation examines proposals to change the timing of the relief, align eligible contamination expenditure with planning processes, and establish a framework for defining and providing relief for long-term derelict land.
The consultation closes at 11:59 PM on 21 September 2026.
Tax treatment of predevelopment costs
HMRC has also launched a consultation on the tax treatment of predevelopment costs, seeking evidence on the types of expenditure businesses incur before development begins, how those costs are treated under current tax rules and their impact on investment decisions.
The consultation follows the government’s commitment in the Corporate Tax Roadmap to provide greater certainty over capital allowances. It also comes after the UK Supreme Court’s judgment in Orsted West of Duddon Sands (UK) Ltd and others v HMRC [2026], with the government now examining whether businesses face uncertainty under the existing legislation and how that affects commercial investment.
The consultation closes at 11:59 PM on 21 September 2026.
