Budget and fiscal events

UK Budget and Spring Statement explained

36 Budget explainers

2026/27 Tax year covered

UK HM Treasury measures

Every Budget and Spring Statement moves rates, thresholds and allowances that change what you or your clients owe. These explainers cover what was announced, when each measure takes effect, and what it means in practice for sole traders, limited company directors and landlords.

By event

Budgets and statements

What was announced at each fiscal event, and which measures took effect.

Budget 2026: summary for accountants Every Budget 2026 measure that matters to practices, with 28 detailed posts and a key dates checklist. Budget 2026 Autumn Budget 2025: what changed Every tax measure announced in the Autumn Budget 2025, with the rates and thresholds that follow. Budget Spring Statement 2026 The tax and spending measures announced in the Spring Statement 2026 and what they change. Statement Spring Statement 2025 What was announced in Spring Statement 2025 and which measures took effect in 2025/26. Statement

Budget 2026

Budget 2026 in depth

Our most-read Budget 2026 posts. The full set of 28 is on the Budget 2026 summary page.

Budget 2026 for landlords Property income taxed at 24%, 44% and 49% from April 2027, MTD from £30,000 and the £2m council tax surcharge. Budget 2026 Budget 2026 for limited company directors Dividend and corporation tax rates unchanged, BADR halved and distributions reform from April 2028. Budget 2026 Budget 2026 for the self-employed The £3,000 trading allowance, MTD penalty easement, mileage rates and payments on account reform. Budget 2026 Budget 2026 key dates and checklist Every start date from October 2026 to 2031, with a client-by-client checklist for practices. Budget 2026 Savings and property income tax rises New rates of 24%, 44% and 49% from April 2027, with worked examples. Budget 2026 BADR lifetime limit halved to £500,000 What the cut from 6 April 2027 costs business sellers, and the new Founders' Relief. Budget 2026

By audience

What the Budget means for you

The same measures, filtered to the ones that affect each type of taxpayer.

What the Budget means for the self-employed Income tax thresholds, National Insurance, MTD for Income Tax and expenses, explained for sole traders. Sole traders What the Budget means for limited company directors Corporation tax, dividend rates and allowances, and the salary versus dividend position after the Budget. Directors What the Budget means for landlords Property income, mortgage interest relief, capital gains and stamp duty changes affecting landlords. Landlords UK Budget archive: key tax changes by year Every major fiscal event from Spring Budget 2020 onwards, with the headline measures for each. Archive

Common questions

When is the next UK Budget?

The Chancellor normally delivers one major fiscal event each autumn, with a smaller Spring Statement providing an economic update and occasional tax changes. Dates are confirmed by HM Treasury a few weeks in advance. We update these guides on the day of each event with the measures that affect accountants, businesses and individuals.

What is the difference between the Budget and the Spring Statement?

The Budget is the main annual fiscal event, where the Chancellor sets out tax and spending decisions for the year ahead. The Spring Statement is a lighter update responding to the Office for Budget Responsibility forecast. In practice the Spring Statement can still contain significant tax announcements, so both are worth reading.

When do Budget tax changes take effect?

It varies by measure. Income tax and National Insurance changes usually start at the beginning of the tax year on 6 April. Corporation tax changes often align with the financial year from 1 April. Some measures, particularly duty rates and anti-avoidance rules, take effect immediately or from midnight on Budget day. Each of our explainers states the commencement date for the measures it covers.