Helping you prosper
At UHY, helping you prosper remains at the heart of everything we do, and our Year End Tax Planning Guide is designed to help you make the most of current reliefs and planning opportunities before 5 April 2026.
To keep the guide easy to navigate, we have structured it into two sections: planning points for companies and business owners, followed by planning points for families, couples and individuals. While some areas naturally overlap, this format allows you to focus on what is most relevant to your circumstances.
Topical issues
This year brings a particularly wide range of tax changes and challenges. Key areas to consider include:
- the impact of fiscal drag as key allowances and thresholds remain frozen
- the start of Making Tax Digital for Income Tax from April 2026, affecting many sole traders and landlords
- the increase in dividend tax rates from 6 April 2026
- changes for property owners, including future separate tax rates for property income and the ongoing implications of the abolition of furnished holiday lettings
- upcoming reforms to venture capital reliefs and ISA rules
- further changes to Business Asset Disposal Relief
- the latest position on agricultural and business property relief ahead of new Inheritance Tax rules
- the future extension of Inheritance Tax to unused pension funds and death benefits.
In this guide we outline what these changes mean, highlight practical points for action and help you plan with confidence. As your advisers, we understand the wider context of your personal and business position, and we are here to support you throughout the year.
Note: this guide uses the rates and allowances for 2025/26. Throughout the text, the term spouse includes a registered civil partner.
