What has changed
HMRC has set out its 2026 changes under the themes of simplification, modernisation and fairness. The ones that matter most are the start of Making Tax Digital, frozen allowances pulling more income into higher bands, and the cut to the dividend allowance.
Who it affects
Individuals and businesses across the board, in different ways.
What you should do
Identify which of the changes actually affect you, then plan around them, whether that is Making Tax Digital, your director pay, or your allowances.
Not every change affects everyone. The value is in knowing which ones apply to you, which is exactly what we help clients work out.