The UK Government delivered its Autumn Budget earlier this week, outlining updated plans for tax, spending and the wider economic outlook as we head toward 2026. Presented as a Budget "for working people", the announcement focused on stabilising public finances, encouraging investment and addressing the continued pressures facing households and small businesses.
Several measures directly affect company directors, employers, landlords and personal taxpayers. These include increases to the tax rates on dividends, savings income and property income, changes to pension salary sacrifice, updates to property taxation and new rules that will influence business planning over the next 12 to 24 months. The Chancellor also reaffirmed key freezes that are expected to increase the overall tax burden through fiscal drag.
This article breaks down the main updates in a clear, digestible format, highlighting the changes that matter most to small business owners. It also outlines the new tax rates for 2026-27 and provides practical planning points to help you prepare for the year ahead.
Below is a quick overview of the key Autumn Budget measures that are most likely to affect small business owners, company directors and individual taxpayers from 2026 onwards.