Your tax planning guide

Year-End Tax Planning Guide 2026

Your essential overview of the tax changes, planning opportunities, and year-end actions for businesses, families and individuals.

With major tax reforms coming into force over the next 12–18 months, this year’s run‑up to 5 April is one of the most important in recent memory. From frozen allowances and rising tax rates to new digital reporting obligations and significant changes to capital taxes, knowing what to prioritise, and when, can make a meaningful difference to your finances.

Our comprehensive 2026 Year‑End Tax Planning Guide brings together everything you need to prepare with confidence.

What’s inside the guide?

Smart actions to take before 5 April

With fiscal drag pulling more people into higher tax bands, early action is key. Our guide highlights opportunities to:

• Make the most of ISA and pension allowances before the window closes
• Optimise income extraction for directors and business owners
• Review Gift Aid timing for higher‑rate relief
• Ensure no year‑end tax relief opportunities are missed 

Tax changes that could cost you more from 2026/27

Several confirmed reforms will increase tax bills for many individuals and companies next year. Inside the guide, we outline:

• Dividend tax rate increases from April 2026
• A higher s455 rate on directors’ loans
• The new separate Income Tax rates for property income (from 2027)
• Increased tax on savings income from 2027
• The rising Business Asset Disposal Relief rate (from 14% to 18%)

We explain what’s changing, who is affected, and what steps can still be taken this year.

Year‑end strategies for business owners and side‑income earners

Whether you run a company or receive additional income, the guide provides practical insight on:

• Balancing salary, dividends, bonuses and pension contributions
• Clearing directors’ loan accounts to avoid higher April 2026 charges
• New Making Tax Digital for Income Tax obligations starting 2026
• The evolving tax landscape for side hustles and platform income
• Updated rules for electric vehicles, business motoring and benefit‑in‑kind charges

The biggest reforms coming in 2026/27 - and how to prepare

Some of the most wide‑reaching tax changes in years will affect planning for families, landlords, and business owners. The guide covers:

• The new order for applying allowances from 2027
• Property income taxed at new, higher rates
• Major changes to Inheritance Tax, including:
  • a £2.5m cap on 100% Business Property & Agricultural Relief
  • IHT extended to unused pension funds from April 2027
• The end of Furnished Holiday Letting rules and what it means for property owners
• Updated ISA and venture capital relief rules

Why download the full guide?

• Clear planning actions written for individuals, families, business owners and company directors
• Summaries of every major tax change coming over the next year
• Practical checklists for efficient year-end decision‑making
• Guidance on reducing exposure to rising tax rates
• Forward‑looking insights to help you prepare ahead of 2026/27 reforms

Our tax experts explain the latest HMRC rules, key deadlines and strategic considerations - all in one place.

Access the full Year‑End Tax Planning Guide 2026.

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