6th February 2026

2026 Year End Tax Planning Guide

In this Year End Tax Planning Guide, we look at useful ways to take
advantage of available tax reliefs and planning opportunities.

Tax always brings its challenges, and this year is no exception. Key areas to
consider include:

the effect of fiscal drag with the continuing freezing of the Personal
Allowance and key tax thresholds
the start of Making Tax Digital for Income Tax from April 2026, which
will impact some unincorporated businesses
an increase in the rate of tax on dividend income from 6 April 2026
measures impacting those with property income, including Making Tax
Digital for Income Tax; the continuing fall-out from the abolition of the
furnished holiday letting rules; and the forthcoming introduction of a
separate rate of tax for property income
forthcoming change to ISA rules
new limits for venture capital reliefs
further change to Business Asset Disposal Relief
the latest news on changes to agricultural property relief and business
property relief
the extension of Inheritance Tax to unused pension funds and
death benefits

Download our Year End Tax Planning Guide by clicking on the link below:

As your accountants, we have the insight into your affairs that can make a real impact, and we look forward to being of assistance.

Autumn Budget 2025