Autumn Budget 2026: seven client conversations to have before April

Chancellor John Healey delivered his first Autumn Budget on 28 October 2026. Wages escaped largely untouched, but there's plenty for your clients to digest, and most of it lands on 6 April 2027.

That gives you just over five months. It's the perfect reason to pick up the phone, and a ready-made agenda for your next round of client meetings. Here's what changed, and who to call first.

Wages are safe. Savings and property aren't.

Income tax rates on earnings, National Insurance and dividend rates are unchanged. Savings and property income is a different story. From 6 April 2027 both will be taxed at 24%, 44% and 49%: four points above today's rates, and two points higher than last year's Budget had planned.

The new savings rates apply across the UK. The property rates apply in England, Wales and Northern Ireland.

Thresholds stay frozen to 2031

Income tax thresholds remain frozen until 2031, as previously announced. As pay rises, more of your clients will drift into higher bands without a single rate changing.

Making Tax Digital gets a soft landing

Sole traders and landlords with qualifying income over £30,000 join Making Tax Digital for Income Tax in April 2027. They won't receive penalty points for late submission of their first four quarterly updates for 2027-28. It's a breather, not a free pass, so getting their records digital early still pays off.

A few wins for small businesses

The trading allowance triples from £1,000 to £3,000 from 6 April 2027, which is good news for side hustles. The main rate first-year capital allowance rises from 40% to 50% for spending from 1 January 2027, although the writing-down allowance drops to 12%.

In England, the small business rates relief threshold for retail, hospitality and leisure properties rises from £12,000 to £18,000 from April 2027.

Selling a business? The clock is ticking.

The Business Asset Disposal Relief lifetime limit halves from £1 million to £500,000 for disposals from 6 April 2027. The rate stays at 18%.

A proposed Founders' Relief would offer a 10% rate on up to £10 million of lifetime gains, but the bar is high. Founders need at least 25% ownership from the start, and the company needs £10 million turnover, 15 or more staff and strong growth or R&D spend. It's still under consultation until 30 November 2026. Owners eyeing an exit should be talking timing now.

Seven conversations to have now

1. Landlords. Higher property income tax from April 2027, plus Making Tax Digital if their income is over £30,000.
2. Owners planning an exit. A halved Business Asset Disposal Relief limit makes the timing of a sale worth reviewing.
3. Growing companies. A 50% first-year allowance, a doubled share option limit under the renamed EMI2 scheme (£120,000) and the proposed Founders' Relief.
4. Employers with hourly-paid staff. The National Living Wage rises from £12.71 to £13.21 an hour from 1 April 2027.
5. Retail and hospitality. Higher rates relief thresholds in England, and a two-year rates freeze for the wider sector.
6. Sole traders and side hustles. A £3,000 trading allowance and a gentler start to Making Tax Digital.
7. Older clients planning their estate. Higher tax on savings income, and unused pensions coming into inheritance tax from April 2027.

Turn the Budget into advisory

Every change above is a reason to talk, not just a line in your next newsletter. The Gap gives your whole team meeting frameworks, templates and guided workflows to turn Budget conversations into structured, profitable advisory.

Start a free trial and see how it works with 14 days on the platform.

Source: HM Treasury, Autumn Budget 2026: rates and allowances (GOV.UK)

This article is general information based on the announcements of 28 October 2026 and isn't tax advice. Some measures are still subject to consultation and legislation.