CCH Personal Tax 2026.2: Release Notes

Release Highlights 

This release of Personal Tax includes the following: 

• Updated Forms R185
• Foreign and Income Gains (FIG) Regime
• Expat Enhancement
• Changes to capital allowances
• Data Dictionary Update 

Prerequisites  

Installing CCH Personal Tax 2026.2 

This release is installed using the Central Suite Installer. This ensures that all prerequisites are in place and that all the products for which you are licenced are installed in the correct sequence. 

You can find out more about the Central Suite Installer here: 

http://www.cch.co.uk/softwaresupport/2015/resources/central_suite_installer/index.asp 

1. Legislative & Compliance Updates 

1.1 Updated Forms R185 

The Forms R185 have been updated to reflect HMRC changes for the 2026 tax year.

Three new boxes (60–62) have been introduced on both R185 Trust and R185 Settlor forms to capture: 

• Benefits received by settlor
• Benefits chargeable under Close Family Member rules
• Benefits chargeable under Onward Gift rules 

The new entries are available on the data entry screens and are mapped with SA106 for beneficiaries: 

1.1.1 Beneficiaries’ data entry screen – R185 

The Settlement Benefit Charge field has been removed from 2026 onwards for both R185 Trust and R185 Settlor. 

1.2 Foreign Income and Gains (FIG Regime) 

Boxes have been introduced to enable customers to claim FIG relief on their Foreign income within the following supplementary pages: 

1. Self-employment (full) - (SA103F) 
2. Partnership (full) - (SA104F) 
3. Trusts etc – (SA107) 

The initial claim boxes were introduced in version 2026.100 and are located within Residence and FIG regime etc | FIG regime tab, where you can tick one or both boxes:  

• Claiming relief on foreign income under the FIG regime (box 28) 
• Claiming relief on foreign gains under the FIG regime (box 29) 

As a reminder, ticking these boxes will enable the FIG claim boxes within the data entry screens. If the FIG claim boxes are unticked and un-editable, it is likely that box 28 (or 29 where applicable) is not ticked. 

In most cases where box 28 (or 29 where applicable) is ticked, when you enter a foreign item, that item will automatically have the Claiming relief under the FIG regime option ticked, where eligible and you can untick it if you do not wish to claim FIG relief on that source. 

Similarly, if you have entered foreign items first, then later tick box 28 (or 29 where applicable), the Claiming relief under the FIG regime option will become ticked for all eligible foreign sources. 

The changes for the above-mentioned supplementary pages are noted below: 

1.2.1 FIG Regime within Self-employment (full) - (SA103F)  

The Business details tab within a Business Tax data entry screen has been updated to include a new check box to identify that a self-employment business is carried on wholly outside the UK. 

Where the user selects Trade carried on wholly outside the UK? and box 28 within Residence and FIG regime etc has also been selected, this will enable further FIG check boxes within the self-employment’s assessable period. 

The Adjustments tab within the self-employment’s assessable period has been updated to reflect whether a FIG claim elsewhere or an election of Overseas Workdays Relief will impact any in year losses. 

A new check box, Restriction of losses due to a claim/election under the FIG regime is positioned between box 77 and new box 77.1. 

This check box is read-only and will be ticked where Trade carried on wholly outside the UK? is ticked and any of boxes 28 (FIG claim on income), 29 (FIG claim on gains) or 40 (Election of Overseas Workdays Relief) are ticked in a tax year. If there is a loss present in box 77, then where this box is ticked, an adjustment of the same amount will populate box 77.1 which prevents the loss from being used in year or carried forward. The in year loss will not feed into the Losses data entry screen. 

Where this box is not ticked, then box 77.1 will not be populated and any loss in box 77 can continue to be used in year or carried forward as normal. 

The Total taxable profits tab within the self-employment’s assessable period has been updated to include new fields to claim FIG relief on total taxable profits from this self-employment. 

Is claiming FIG relief? is positioned after box 76. Where both boxes 28 and Trade carried on wholly outside the UK? are ticked in a tax year, this box will be ticked by default, but able to be unticked if you do not wish to claim FIG relief on the sole trade’s profit. When it is ticked, you can enter the amount of profit you wish to claim FIG relief on (up to the amount in box 76) in Amount claimed under the FIG regime (box 76.1). 

When Is claiming FIG relief? is unticked, box 76.1 becomes read-only and will remove any figure if present. 

When viewing historic assessable periods on or after 2026, the check boxes Restriction of losses due to a claim/election under the FIG regime and Is claiming FIG relief? will be populated with the value for that assessable period at the point of roll-forward and will be editable. The user will be able to change the value of these check boxes, which will impact the information shown within the historic assessable period but not the actual earlier years Tax Return.  For historic assessable periods falling before 2026 these check boxes will not be displayed. 

Foreign tax cannot be claimed on the same income source that FIG relief is being claimed. As foreign tax is entered on the Business tax foreign tax relief by credit data entry screen and there is no way of matching the income to the right self-employment, a warning will appear in the error and exceptions panel, when there are any entries within this screen and box 28 is ticked, prompting users to check their entries: 
 

1.2.2 FIG Regime within Partnership (full) - (SA104F)  

The Details tab within a Partnerships data entry screen has been updated to include a new check box to identify that a partnership business is carried on wholly outside the UK. 

Where the user selects Trade carried on wholly outside the UK? and box 28 within Residence and FIG regime etc has also been selected, this will enable further FIG check boxes within the partnership’s record. 

The Trading income tab has been updated to include a field displaying any Amount claimed under the FIG regime (box 20.1).

The Amount claimed under the FIG regime is populated via the Foreign tax deducted hyperlink below it. 

Where the user has ticked both boxes Trade carried on wholly outside the UK? and box 28 within Residence and FIG regime etc, then Is claiming FIG relief will automatically be ticked by default, but can be unticked if wished. 

If the Unremittable? check box is ticked, the tick is removed from the Is claiming FIG relief? check box 

If the Is claiming FIG relief? check box is ticked, the tick is removed from the By deduction? check box.  

A validation has now been added to the Foreign tax deducted screens, which will be triggered when the Gross amount on which tax paid exceeds the relative gross income. The field will show with a warning: 

On saving the screen, the following warning will be displayed: 

On navigation back to the prior screen, the figure it is being compared to will show with a warning icon: 

The same behaviour applies to the Untaxed income and Taxed Income tabs. Where there are new fields for Amount claimed under the FIG regime, then the data entry for these fields is carried out within the Foreign tax deducted hyperlink for that relevant foreign section and validations will apply (the screen name and income type within the warning will reflect that which is exceeded): 

The Untaxed income tab: 

The Taxed income tab: 
 

The Taxed income tab also contains a field to show the Total taxed and untaxed income claimed under the FIG regime, which is automatically populated with the total amount of FIG relief claimed within the partnership. 

Where foreign tax has been paid on a source where the Is claiming FIG relief? check box is ticked then the foreign tax is not displayed on the SA106, and the source is not included in the calculation of foreign tax credit relief.  

1.2.3 FIG Regime and interaction with Losses data entry screen 

Where an amount is claimed under the FIG regime for profits in a self-employment or a partnership, a validation will run in the Losses data entry screen to ensure that any brought forward losses have been utilised in full: 

This validation will not show when there is not a FIG claim for the relevant business/trade. 

1.2.4 FIG Regime within Trusts etc - (SA107)  

The Estate income data entry screen has been updated to include foreign fields for Residential Property Income within the Summary section: 

These fields will only be editable, when there is no FIG relief claim or election for Overseas Workdays Relief. If boxes 28, 29 or 40 are ticked within Residence and FIG regime etc, then these foreign fields will appear read only. 

1.2.5 FIG Regime within Capital Gains - (SA108)  

The attributed gains section has been updated to include a Claim relief under FIG check box for each of the three types of attributed gain.

  This box will be read only and unticked if box 29 within Residence and FIG regime etc is unticked. If box 29 is ticked, then this check box will be available to select. It will not be populated automatically. 

When importing CGT information from CGT & Dividend Scheduling or from Trust Accounts, please note that where box 29 is ticked before importing a file, then the Claiming relief under the FIG regime will not be ticked by default on import. After importing the file, you can either: 

• Select each relevant foreign disposal and select Full details, where you can tick the Claiming relief under the FIG regime on a one by one basis.
• Close the Capital Gains tab and open Residence and FIG regime etc | FIG regime tab and untick, then re-tick box 29, which will then tick Claiming relief under the FIG regime for all foreign disposals (you may need to re-visit any manual disposals where you had de-selected Claiming relief under the FIG regime). This option may also automatically tick other FIG claim boxes for other foreign sources of income. 

If you later re-import the file, you will need to repeat the above steps. 

1.2.6 Backing Schedules updated for FIG Regime 

The following backing schedules have been updated to show how amounts claimed under FIG relief have been calculated: 

• Foreign: Dividends, interest and other savings income 
• Foreign: Income and dividends received by a foreign entity 
• Foreign: Land and property 
• Foreign: Other income 
• Foreign: Pensions and Social Security benefits 
• Self Employment
• Capital Gains
• Estate Income 

1.3 Expat 

An Overseas Workdays Relief (OWR) tab has been added to expat employment income records and enhancements have been made to the Allocation Periods tab in expat records and to the OWR & TRF tab in the Residence and FIG regime etc window to enable OWR calculations under the FIG regime to made. 

1.3.1 Allocation Periods tab 

The Allocation Periods tab will now be used to enter income for pre-FIG regime tax years. The Calculate exact remittance radio buttons and Exact calculation boxes have been removed. The Current Year column has also been removed.   

The Income box for the Net earnings relating to prior year row is initially populated with the qualifying employment income less the total Income entered in the Overseas workdays relief tab (see below). Any value can be entered into the Income cells as long as the sum of the Income values in the Allocation Periods and Overseas workdays relief tabs does not exceed the qualifying employment income.   

The sum of the Foreign earnings not taxable values in the grid will be displayed in the Foreign Earnings Not Taxable box. The Foreign earnings not taxable values in the grid may be restricted if the Enter amount not remitted radio button is selected and the Amount Not Remitted box is populated. 

If the Time Apportioned check box for a grid row is ticked, then clicking the hyperlink in the Description cell will open an underlying Allocable on a time apportionment basis analysis window.  Components which are not applicable under the FIG regime have been removed.   

The Resident in the UK? check box value is initially determined by the value of the Not resident in the UK for 2026 (or 2027) value in the Residence and FIG regime etc window. However, the Resident in the UK? value can be changed by the user. 

The Duties performed abroad radio button selected is initially the same of the Duties abroad radio button selected in the Employer tab in the expat employment income record. However, another Duties performed abroad radio button can be selected by the user. 

The Actual overseas element value will be copied into the grid on the Allocation Periods tab. 

If the Time Apportioned check box for a grid row is not ticked, then clicking the hyperlink in the Description cell will open an underlying Not allocable on a time apportionment basis analysis window.   

The Actual overseas element of income not allocable on a time apportionment basis value will be copied into the grid on the Allocation Periods tab. 

1.3.2 Overseas workdays relief tab 

An Overseas workdays relief tab has been added to enter income for FIG regime tax years.  It contains the same grid as is used in the Allocation Periods tab.   

The Income box for the Net earnings relating to prior year row is initially populated with the qualifying employment income less the total Income entered in the Allocation Periods tab.  The sum of the Income values in the grid should equal this initial value. So as rows are added to the grid and their Income cells are populated, the Income value in the Net earnings relating to prior year row will be recalculated accordingly. 

If box 43 on the OWR & TRF tab of the Residence and FIG regime etc window is not ticked and there is only one expat employment income record present, then the Maximum OWR available under the financial limit box on the Overseas workdays relief tab will be populated with the value in box 47 on the OWR & TRF tab. If box 43 on the OWR & TRF tab is ticked, then the Maximum OWR available under the financial limit box will be blank. 

The sum of the Overseas workdays relief values in the grid will be displayed in the OWR claimed on the qualifying income box.   

If the Time Apportioned check box for a grid row is ticked, then clicking the hyperlink in the Description cell will open an underlying Allocable on a time apportionment basis analysis window.   

The Resident in the UK?, Claiming overseas workdays relief? and Claiming OWR under transitional rules? values are taken from the boxes 1, 40 and 41 values in the Residence and FIG regime etc window.   

The Duties performed abroad radio button selected is the same of the Duties abroad radio button selected in the Employer tab in the expat employment income record.   

These settings cannot be changed by the user unless the analysis window pertains a 2026 allocation period in a 2027 Tax Return record. 

The Actual overseas element value will be copied into the grid on the Allocation Periods tab. 

If the Time Apportioned check box for a grid row is not ticked, then clicking the hyperlink in the Description cell will open an underlying Not allocable on a time apportionment basis analysis window.   

The Actual overseas element of income not allocable on a time apportionment basis value will be copied into the grid on the Allocation Periods tab. 

1.3.3 OWR & TRF tab 

Box 44 will be populated with the sum of the Income grid values in the Overseas workdays relief tab in the expat employment income record(s). 

Box 46 will be populated with the sum of: 

• Overseas element (override) or Overseas element value, as appropriate, in the Allocable on a time apportionment basis analysis window(s) and
• Overseas duties element of income not allocable of a time apportionment basis value in Not allocable on a time apportionment basis analysis window(s) 

taken across all expat employment income records. 

1.3.4 Multiple employer allocation window 

A Maximum OWR available under the financial limit row has been added to the Multiple employer allocation window.   

Its Total cell will be populated with the box 47 value in the OWR & TRF tab of the Residence and FIG regime etc window. 

The Override cells can be used to allocate the Total value between the employer income records.  The allocated amounts are displayed in Maximum OWR available under the financial limit boxes in the Overseas workdays relief tabs of the respective employer income records. 

1.3.5 Specific Equalisation grid 

The Compensation inc Above App for Non-UK Duties and Non-taxable foreign earnings rows in the Specific Equalisation tab apply to income and relief data from the Allocation Periods tab. 

Income and Overseas workdays relief rows have been added under the Allowances etc > Allowances & Deductions > Foreign employment relief section and these apply to income and relief data from the Overseas workdays relief tab. 

Data from these grid rows will be included in Proof of Equalisation – Partial and Allocation of Compensation – Partial reports. 

When the Full equalisation radio button in the Equalisation tab is selected, then the Proof of Equalisation report will contain Foreign employment relief data from the Allocation Periods and Overseas workdays relief tabs. 

When the Full, Employment Only or None equalisation radio button in the Equalisation tab is selected, then the Allocation of Compensation report will contain data from the Allocation Periods and Overseas workdays relief tabs. 

1.4 Capital Allowances

 1.4.1 40% FYA 

We have implemented the 40% first year allowance that commenced on 1st January 2026. 

The allowance is available on: 

• Plant and Machinery - Main Pool
• Plant and Machinery -  Other single asset pools
• Plant and Machinery  -  Assets with private use
• Short Life Assets 

To claim the allowance in capital allowances engine, you need to select movement type 40% FYA 

You can override all or part of the claim by making an entry in AIA claimed or in Expenditure on which FYA is not claimed. 

The allowance maps to SA103F Box 55, SA105 Box 35, SA800 Box 3.20/3.21, SA800TP Box 3.20/3.21, SA801 Box 1.36, SA901 Box 1.20/1.21, or SA903 Box 3.35 depending on which data entry source you are populating. 

1.4.2 Removal of 100% Zero emissions goods vehicle allowances from UK & Foreign Land and Property (SA100 & SA900) 

The allowance has been removed from the above sources in accordance with the 2026 tax return. 

On upgrade, data already entered in the relevant fields is removed and a one time warning message is given.

1.4.3 Change of Main Rate writing Down Allowance from 18% to 14% 

The main WDA rate is reduced from 18% to 14% for chargeable periods starting on or after 6th April 2026. 

For chargeable periods which straddle the relevant day, the WDA rate is a hybrid of the rates before and after the change. 

The change is present in personal tax for periods which end after the date of the change. 

1.4.4 Claim of AIA that exceeds Acquisitions not qualifying for FYA  

Where you wish to claim Annual Investment Allowance (AIA) in the Capital Allowances Engine, we strongly recommend that you enter sufficient expenditure in the Initial Acquisition and Additional Acquisition movement types. These map to Acquisitions not qualifying for FYA. 

Where there is a claim for AIA that exceeds expenditure as above, it is matched against expenditure in the following order: 

Expenditure on which 40% FYA not claimed  

Additions qualifying for 40% FYA less expenditure on which FYA not claimed  

 Expenditure on which 100% FYA not claimed  

Additions qualifying for 100% FYA less expenditure on which FYA not claimed  

Where all expenditure is the subject of an AIA claim and there are disposals, there will be a balancing charge. 

1.4.5 Capital Allowances and R40 

Capital Allowances changes are reflected on R40 where it is appropriate. 

1.4.6 Extension of 100% FYA - Electric charge-point and 100% FYA - Zero emission cars to 5th April 2027 

The extension of the above reliefs has been included in the software. 

1.5 Data Dictionary 

The Data Dictionary has been updated to reflect the Foreign Income Relief (FIG) changes introduced in SA100 and R40 for the 2026 tax year. 

2. Quality Improvements 

2.1 Linking of Personal Tax and CGT and Dividend Scheduling, Trust Accounts or SECTAX 

Where there was a disposal of a foreign holding in one of the specialist CGT products and a portfolio in that product was linked to a Personal Tax client, capital gains from the portfolio were not brought into Personal Tax. 

2.2 Currency exchange rate calculation box on Foreign Pension (ITS/68481) 

The foreign currency exchange rate calculation box could not be opened on Foreign Pension data entry screen. 

2.3 CGT & Dividend Scheduling

2.3.1  Overlapping Reports 

Where the dividend rate or dividend was too long to fit in a column, the text is now wrapped in the column. 

Before Fix

these 2 images need doing 

After Fix

2.3.2 Security Lookup Website 

Stocks added to CGT & Dividend Scheduling through the securities look up website were not being reflected in CGT & Dividend Scheduling. 

3. Notable Issues 

Work will be done in the 2026.210 Service Pack to finish the changes required to the Specific Equalisation tab, the Allocation of Compensation – Partial backing schedule and Overseas workdays relief tab. Details below. 

Adjustments will be made to the Compensation inc Above App for Non-UK Duties and Non-taxable foreign earnings rows in the employee Specific Equalisation grid to correct the behaviour of their Include in gross up? controls. The Foreign employment relief rows in the employee Specific Equalisation grid will be updated to reflect the balancing nature of Income values in the Overseas workdays relief tab, as described above. Adjustments will be made to the Allocation of Compensation and Allocation of Compensation - Partial backing schedules.   

For cases which contain multiple expat employment income records between which the Maximum OWR available has been allocated and a Not Allocable on a time apportionment basis row has been added in the Overseas workdays relief tabs, the Portion of overseas duties element eligible for Overseas Workdays Relief is always displayed as 0.00. However, the corresponding Overseas Workdays relief value calculated in the Overseas workdays relief tab is correct.   

4. Items included in the 2026.110 Service Pack 

The items included in the 2026.110 Service Pack are listed on the following pages and are also included in this release.  

5. Legislative & Compliance Updates 

5.1 Updated FTSE350 File 

The 2025/26 FTSE350 file is included in this release.   

5.2 Average Exchange Rates  

The average exchange rates file is produced from the official HMRC average exchange rates. The file is now included in this release. 

Reminder: Please be aware that from 2023/24, HMRC are producing exchange rates to 4 decimal places rather than 6 decimal places as in prior years. 

5.3 Double Tax Treaty Rates  

The 2026 and 2027 Double Tax Treaty Rates are included in this release.  The following countries have been updated:  

• Andorra (effective 2026/27)
• Peru (effective 2026/27)
• Portugal (effective 2026/27)
• Romania- Change in rate as per latest update from HMRC 

5.4 Specials & Exclusions 

HMRC have introduced Specials 61, 62 & 63. Validations have been included in Personal Tax to account for these. 

6. Quality Improvements 

N/A