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Tracker · Budget changes · 2026/27

UK Budget and tax change tracker (2026/27)

A continuously-updated record of what changed in UK personal tax during the 2026/27 fiscal year — Budgets, Spring Statements, HMRC guidance updates, and significant case-law developments. Each entry is dated, sourced, and deep-linked to the affected pages on this site. Use this as a single source of "what is the current picture" between formal Budget cycles.

The tracker in one line: what changed in UK personal tax during the 2026/27 fiscal year — with dates, sources, and links to the affected calculators and guides. Updated whenever HMRC, the Treasury, or the FCA issues a change that affects ordinary UK taxpayers.

How to use this tracker

Three use cases:

We publish entries once a change has been checked against the primary source and the affected pages on this site have been updated. UK Tax Drag is written and checked by one person, so there is no fixed turnaround: changes to rates, thresholds and deadlines are dealt with before minor ones, and an error you report is handled under the corrections policy (acknowledged within 5 working days, confirmed errors corrected within 21 working days). For the plain-English explainer of the fiscal event that set this tax year, see what the Autumn 2025 Budget changed for 2026/27.

Confirmed changes in effect for 2026/27

DateChangeSource
6 April 2026 State Pension uprated by the triple lock to £241.30/week (up from £230.25 in 2025/26). Annual increase: about 4.8%. gov.uk
6 April 2026 BPR / APR reform: 100% business and agricultural property relief is limited to a combined £2.5m allowance per person. Value above the allowance gets 50% relief, and any unused allowance can be transferred to a surviving spouse or civil partner. The allowance was announced at £1m in Autumn Budget 2024 and raised to £2.5m on 23 December 2025, before it took effect. Major change for AIM-portfolio strategies and family business owners. Affected page. gov.uk policy paper
6 April 2026 Business Asset Disposal Relief rate rises from 14% to 18% under the planned trajectory announced in Autumn Budget 2024. Affected page. gov.uk
6 April 2026 Income Tax thresholds frozen. Personal Allowance £12,570, basic-rate band ending £50,270, higher-rate ending £125,140. The Personal Allowance and basic rate limit are frozen until 5 April 2031 (extended at Budget 2025). Fiscal Drag Tracker. gov.uk
6 April 2026 HICBC threshold remains: £60,000-£80,000 charge window confirmed. No indexation announced. Affected calculator. gov.uk
6 April 2026 Class 3 voluntary NI: weekly rate rises to £18.40 (annual £956.80) reflecting the small adjustment announced in HMRC's rates document. Affected page. gov.uk
6 April 2026 Child Benefit weekly rates: uprated to £27.05 first child, £17.90 each additional child. Affected calculator. gov.uk
6 April 2026 VAT registration threshold: remains £90,000 turnover (frozen). Affected page. gov.uk

Key dates ahead for 2026/27

DateWhat happens
31 July 2026Second payment on account for 2025/26 Self Assessment
5 October 2026Deadline to register for Self Assessment for 2025/26
31 October 2026Paper Self Assessment deadline for 2025/26
Late October / early November 2026Expected Autumn Budget 2026
31 January 2027Online Self Assessment deadline + balancing payment for 2025/26 + first payment on account for 2026/27
5 April 2027End of 2026/27 tax year — last chance to use ISA allowance, CGT exemption, pension AA

How we verify each change

Every entry above is verified against at least one of:

We do not cite secondary commentary, news articles, or industry blogs as primary sources. If a press story claims a change we haven't yet seen in the primary source, we wait for confirmation rather than publishing speculatively.

What gets tracked here vs the changelog

This tracker focuses on changes to UK personal tax / pension / benefits rules — externally-driven changes that affect what UK Tax Drag users need to know.

Our site changelog covers changes to the site itself — new pages, calculator updates, content corrections, and editorial updates.

Email updates

Sign-ups to the UK Tax Drag newsletter are paused, so there is no email version of this tracker at the moment. Check this page for the latest changes.

Editorial accountability
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Every page is reviewed against the editorial standards, written from primary sources and sourced openly, with corrections listed in the changelog. No affiliate revenue. No sponsored content. No paid placements.

Editorial standards Editorial process Corrections policy How we make money The Editor Methodology

UK Tax Drag is an independent publication by Finsolve Consulting Limited, not affiliated with or endorsed by HMRC, GOV.UK or any government body.