From Making Tax Digital to business reliefs and proposed changes to tax payments, Rebecca Benneyworth examines the Budget measures that could affect your clients and your practice.

The Autumn Budget 2026 contains important developments for accountants advising businesses, landlords, company directors and self-employed clients.

Some measures affect tax reliefs and rates. Others concern the administration of tax, including Making Tax Digital (MTD), Research and Development (R&D) claims and how taxpayers may pay their Self Assessment liabilities.

For smaller practices, one of the most significant issues is the proposed move towards collecting Self Assessment tax during the tax year, rather than through the existing payments-on-account timetable.

In her Autumn Budget Review 2026 webinar for CPDStore, Rebecca Benneyworth examined the announcements, their practical implications and the questions accountants should be asking.

Here are six areas worth reviewing.

1. Making Tax Digital: Check which clients qualify for transitional arrangements

Making Tax Digital for Income Tax remains an important operational issue for accountancy practices.

Rebecca highlighted a distinction between taxpayers entering MTD in 2026 and those joining in 2027.

According to the Budget announcements discussed in the webinar, taxpayers joining in 2027 will receive a first-year transitional arrangement under which late submission penalty points will not apply to their quarterly updates.

However, those who entered MTD in 2026 should not assume that the same protection continues into their second year.

Rebecca also discussed exemptions and deferrals affecting particular groups, including certain recipients of Qualifying Care Relief and taxpayers with non-residence issues.

What accountants should do:

• Review which clients entered MTD in 2026 and which are due to join in 2027.
• Identify clients whose circumstances may qualify them for an exemption or deferral.
• Check that clients understand their quarterly reporting responsibilities.
• Review the current HMRC guidance before advising on penalty exposure.

The practical lesson is that MTD compliance cannot be managed through a single approach for every client. Entry dates and individual circumstances matter.

2. R&D tax relief: Less administration may be on the way

Research and Development tax relief has undergone substantial compliance changes in recent years.

The Budget announcements discussed by Rebecca suggest further adjustments to the claims process.

One development is the proposed removal of the R&D claim notification requirement from April 2027.

Rebecca explained why advance notification was introduced: it helped address concerns about questionable retrospective claims and the activities of some specialist claims promoters.

The webinar also covered plans to simplify the Additional Information Form (AIF), making the information requested more proportionate and clearer for claimants.

Further work includes reviewing HMRC's R&D Expert Advisory Panel and its advance assurance pilot.

For accountants, these developments could reduce some administrative work. However, they do not remove the need to assess whether expenditure qualifies for relief.

Practical takeaway: Review your R&D claims procedures as the changes develop. Continue documenting qualifying activities, supporting expenditure and the technical basis of claims.

3. Capital allowances: Lower writing-down allowances affect the timing of relief

The reduction in the main-rate writing-down allowance was one of the measures Rebecca identified as particularly significant for businesses with substantial capital allowance pools.

She discussed a reduction from 14% to 12% from April 2027, alongside changes to first-year allowances.

The effect depends heavily on the business and the assets involved.

Smaller businesses that can claim the Annual Investment Allowance (AIA) on qualifying expenditure may see relatively little difference.

Larger businesses, or those holding assets that do not qualify for immediate relief, may experience a greater effect.

Rebecca made an important distinction: reducing writing-down allowances generally delays tax relief rather than removing the underlying entitlement.

However, delayed relief still has a cash-flow cost.

What accountants should review:

• Existing capital allowance pools.
• Planned expenditure on plant and machinery.
• Eligibility for AIA, full expensing and first-year allowances.
• The timing of tax deductions and their impact on forecasts.

For clients considering significant investment, the timing of relief may be just as important as the headline allowance.

4. Property and savings income: Higher rates create new planning questions

The Budget announcements also addressed the taxation of savings and property income.

Rebecca discussed an increase in the additional tax rate differential applying to these forms of income, and the implications for landlords, savers and pensioners.

For landlords, a particularly important question concerns residential property finance cost relief.

During the webinar, Rebecca noted that the interaction between the proposed property income tax rates and the existing mortgage interest relief mechanism required further legislative examination.

This distinction matters. An increase in the tax rate applying to rental income does not automatically establish how the associated finance cost tax reduction will operate.

Rebecca also highlighted the separate considerations for Scottish and Welsh taxpayers, where devolved tax-setting powers can affect the eventual position.

Practical takeaway: Identify clients with material rental or savings income and review their projected liabilities once the relevant legislation and rates are confirmed.

Avoid updating client forecasts on the assumption that every associated relief will change in the same way.

5. Business disposals: Founders Relief may have a narrower reach than expected

Capital gains tax was another substantial area of the review.

Rebecca discussed a reduction in the lifetime limit for Business Asset Disposal Relief (BADR), alongside a new Founders Relief aimed at qualifying business founders and investors.

The proposed Founders Relief attracted attention because of its preferential tax treatment for qualifying gains.

However, Rebecca's analysis emphasised the importance of its eligibility conditions.

The webinar described requirements involving an individual's ownership history, UK residence, the company's size and growth, and qualifying R&D expenditure.

These conditions could make the relief considerably less accessible to ordinary owner-managed businesses than the headline announcement might suggest.

That is particularly relevant for accountants advising smaller company owners who may assume that a new founders' relief automatically applies to them.

Practical takeaway: Do not rely on the headline tax rate when discussing a potential disposal. Test the ownership, company and growth conditions against the final legislation.

The distinction between an attractive relief and an available relief is crucial.

6. Self Assessment payments: A major cash-flow concern for clients

Perhaps the strongest warning in Rebecca's review concerned proposals to replace the current Self Assessment payments-on-account system with in-year tax payments.

Under the existing system, many taxpayers make payments on account in January and July.

The approach discussed in the webinar would move towards collecting estimated tax liabilities during the relevant tax year, potentially through automated instalments.

Rebecca indicated that quarterly payments appeared likely, although the precise design remained subject to further work.

The proposed change is intended to reduce the size of tax bills arising after the year has ended.

However, Rebecca raised serious concerns about the transition.

Taxpayers could face a period when existing liabilities and new in-year payments overlap, placing considerable pressure on cash flow.

This could be especially difficult for sole traders, landlords and other taxpayers whose income fluctuates.

What accountants should consider now:

• Identify clients who already struggle with payments on account.
• Model how overlapping payment obligations could affect cash flow.
• Review seasonal income patterns and existing tax reserves.
• Follow further consultations and HMRC announcements.
• Avoid presenting provisional payment schedules as final requirements.

Rebecca also encouraged the profession to contribute practical examples to HMRC's consultation process, particularly where the proposed arrangements could create significant financial pressure.

For smaller practices, this may become one of the most important client communication issues arising from the Budget.

What should accountants prioritise following the Autumn Budget 2026?

The Budget contains numerous measures, but not every announcement requires immediate action from every client.

A useful starting point is to divide your client base into those most likely to be affected:

• Self-employed individuals and landlords: MTD obligations, property income taxation and potential in-year tax payments.
• Limited companies: Capital allowances, R&D claims and investment planning.
• Business owners considering an exit: BADR changes and potential eligibility for Founders Relief.

It is equally important to distinguish confirmed rules from consultations and proposals.

Accountants can provide valuable advice by explaining what has changed, what remains uncertain and when clients may need to act.

The wider message from Rebecca's review is clear: the practical effect of a Budget measure often depends on details that receive little attention in the Chancellor's speech.

For a more detailed discussion of the announcements, watch Rebecca Benneyworth's Autumn Budget Review 2026 on CPDStore.

Frequently Asked Questions: Autumn Budget 2026

What were the main Autumn Budget 2026 changes for accountants?

The Autumn Budget 2026 included announcements affecting capital allowances, R&D tax relief, business disposal reliefs, property and savings income, and tax administration. It also addressed transitional arrangements for Making Tax Digital and proposals for collecting Self Assessment tax during the tax year. Accountants should assess these developments against their clients' circumstances, paying particular attention to commencement dates, eligibility conditions and measures still subject to consultation.

How does the Autumn Budget 2026 affect Making Tax Digital?

Rebecca Benneyworth's Budget review highlighted a proposed first-year soft landing for taxpayers joining Making Tax Digital for Income Tax in 2027. This would prevent late submission penalty points applying to their quarterly updates during that initial period. Taxpayers who entered MTD in 2026 should not assume the same protection continues. The webinar also identified particular categories of taxpayers who may qualify for exemptions or deferrals. Accountants should check each client's entry date and the current HMRC rules.

What is changing for R&D tax relief claims?

The Budget review identified proposals to remove the R&D claim notification requirement from April 2027 and simplify the Additional Information Form. HMRC is also reviewing aspects of its advisory and advance assurance arrangements. These developments could reduce administration for some businesses, but they do not remove the requirement to demonstrate that an R&D claim is valid. Accountants should continue maintaining appropriate supporting evidence and check the effective dates of any procedural changes.

What is the proposed Founders Relief?

Founders Relief is a measure discussed in the Autumn Budget 2026 review that would provide preferential capital gains tax treatment for qualifying founders or early investors. Rebecca described a proposed 10% rate on up to £10 million of qualifying lifetime gains, subject to demanding eligibility conditions. These include ownership, residence and company performance requirements. The relief should not be assumed to apply to every entrepreneur selling a business. Eligibility needs to be assessed against the final legislative provisions.

Will Self Assessment payments on account be replaced?

The Budget review discussed plans to move towards in-year collection of Self Assessment tax from 2029. Rather than relying solely on the existing January and July payments-on-account timetable, taxpayers could make automated payments during the tax year. Rebecca suggested that quarterly payments appeared likely, but the final design was not settled. The main concern for accountants is the transition, when existing payment obligations could overlap with the new system and create cash-flow pressure.

How should accountants prepare clients for the Autumn Budget 2026 changes?

Accountants should begin by identifying which announcements affect each client's circumstances. Landlords and self-employed taxpayers may need particular attention because of MTD, property taxation and potential payment timetable changes. Companies may require reviews of capital allowances and R&D claims. Business owners considering a disposal should reassess available reliefs. Where measures remain proposals, accountants should monitor official guidance and avoid making irreversible planning decisions based on incomplete details.

Watch the Autumn Budget Review 2026 webinar

For further analysis of the Budget announcements and their implications for UK accountants, watch Rebecca Benneyworth's CPDStore session.

View Rebecca Benneyworth's Autumn Budget Review 2026

The contents of this article are meant as a guide only and are not a substitute for professional advice. The author/s accept no responsibility for any action taken, or refrained from, as a result of the material contained in this document. Specific advice should be obtained before acting or refraining from acting, in connection with the matters dealt with in this article. The information at the time of publishing was accurate and could be subject to final changes.