Salary sacrifice
Re-run the higher-rate and ANI trade-offs
Autumn is a good point to decide whether a late-year pension increase is fixing a real threshold problem or just looking neat on a spreadsheet.
The autumn 2026 dates that matter
Autumn 2026 is unusually dated. Seven fixed points shape your bills, pension and tax going into 2027. The table gives each date with its official source and, for the five that had passed when we checked on 3 October 2026, what happened; the last two are the Self Assessment registration deadline on 5 October and the Budget on 28 October. Then work through the checklist below.
| Date | What happens | What to do |
|---|---|---|
| 26 Aug (done) | Ofgem confirmed the 1 October to 31 December cap at £1,723 a year for typical dual-fuel use paid by Direct Debit, up £60 (4%) on £1,663 (Ofgem, 26 August 2026). Higher wholesale costs drive the rise; electricity bills are held down by the VAT cut from 1 October. | Check whether a fix beats the new cap — October cap guide. |
| 1 Sept (done) | Student loan interest reset for the year to 31 August 2027: 4.1% (RPI) on Plan 1, Plan 4 and Plan 5; Plan 2 from 4.1% up to a 6% cap, depending on income; Postgraduate Loans 6% (GOV.UK). | Sense-check any overpayment plan — student loans guide. |
| 15 Sept (done) | ONS put annual growth in average total pay (including bonuses) at 3.9% for May to July 2026, and regular pay at 3.5% (ONS, 15 September 2026). Earnings growth is one of the three triple-lock tests for the April 2027 State Pension rise, with September CPI inflation and 2.5%. | See what it means for the triple lock — April 2027 forecast. |
| 17 Sept (done) | The Bank of England held Bank Rate at 3.75%. When we checked on 3 October 2026, the next decision was scheduled for 5 November 2026 (Bank of England). | Savers and remortgagers: understand what moves — base rate explained. |
| 1 Oct (in force) | The new energy cap took effect. VAT on household electricity in Great Britain is 0% from 1 October 2026 to 31 March 2027; it stays at 5% in Northern Ireland and on gas (HMRC Revenue and Customs Brief 10 (2026), 8 September 2026). | Give your supplier a meter reading taken close to 1 October, and re-check your Direct Debit against actual usage. |
| 5 Oct | Deadline to tell HMRC you need to file a 2025/26 tax return if you have not sent one before, or did not need to send one for 2024/25 (GOV.UK). New untaxed income, including side-hustle income that online platforms now report to HMRC, is the usual reason. | Check if you need to register — side hustle checker. |
| 28 Oct | The Autumn Budget, on the date the Chancellor confirmed on 31 July 2026 (HM Treasury letter). A Budget can change rates, thresholds, ISAs, pensions and IHT; nothing is settled until its documents are published. | Separate what was confirmed from what was only rumoured — Budget tracker. |
Dates and figures checked on 3 October 2026 against Ofgem: summary of changes to the energy price cap, 1 October to 31 December 2026, HMRC: temporary zero rate of VAT for domestic electricity, GOV.UK: student loan interest, ONS: average weekly earnings, September 2026, Bank of England: Bank Rate, GOV.UK: register for Self Assessment and HM Treasury: Budget 2026 date.
Check the payroll and pension choices before winter
Tax code drift
Check for payroll mess while there is time to fix it
Second jobs, new benefits, new employers and odd bonus months can all create avoidable confusion if you leave the payslip review too late.
Use autumn to watch policy changes without overreacting
Budget context
Translate announcements into actions, not panic
Use the current-year updates pages to work out what actually changes now, what is only proposed, and which calculators or guides need reopening.
Business and admin
Revisit the Self Assessment and reserve plan
If you have side income or self-employed earnings, autumn is the right time to check the reserve pot before January suddenly becomes close. The 2025/26 online return and any tax still owed are due by 31 January 2027 (GOV.UK deadlines).
Review the investing plan before year-end noise takes over
Wrapper fit
Check whether the account structure still makes sense
Autumn is a good moment to revisit ISA, GIA and pension flow rather than waiting until March and trying to do all the thinking at once. The ISA allowance for 2026/27 is £20,000, for the tax year that ends on 5 April 2027 (GOV.UK).
Portfolio role
Check whether the ETF sleeve is still doing the right job
If the portfolio has drifted into a US tilt, a yield chase, or a too-clever modular setup by accident, now is when to notice.
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