What’s changing in 2026 and beyond?

A number of significant tax, regulatory and compliance changes are being introduced between 2026 and 2029.

Individually, each change may appear manageable. Taken together, they represent a meaningful shift in how individuals, families and businesses will need to approach tax, planning and compliance.

From how income is reported, to how wealth is transferred, to how businesses are structured and governed, the landscape is evolving.

This series brings together the key developments and what they mean in practice.

A changing landscape

The direction of travel is clear:

• More frequent reporting with Making Tax Digital
• Greater transparency and oversight through Companies House reforms
• Increased taxation of income and assets across dividends, savings, property
• A more integrated view of wealth including pensions and inheritance tax
• Expanded employer responsibilities through Employment Rights reforms

For many, this is less about a single change and more about how these developments interact.

Decisions that were previously made in isolation such as how to draw income, structure a business, or pass on wealth, will increasingly need to be considered as part of a wider, coordinated approach.

Explore the changes

We’ve set out each of the key developments in more detail below.

For landlords and property owners

• Renters’ Rights Act 2026
  What the new tenancy framework means and the requirements now in force
• Property and savings income tax changes (2027)
  How rising tax rates may affect rental income and investment returns
• High-value homes: council tax surcharge (2028)
  What proposed changes could mean for property owners

For individuals and families

• Pensions and inheritance tax (2027)
  Why estate planning may need to be revisited
• Savings income tax changes (2027)
  The increasing cost of holding income-generating assets

For business owners and companies

• Dividend tax changes (2026)
  What higher rates mean for profit extraction
• Business Property Relief (BPR) and Agricultural Property Relief (APR)
  How changes affect succession planning for businesses and family wealth
• Companies House identity verification
  New requirements for directors and people with significant control

For sole traders and landlords

• Making Tax Digital for Income Tax (2026 onwards)
  What quarterly reporting means and how to prepare

For employers

• Employment Rights Act changes (2026–2027)
  What employers need to review and prepare for
• Salary sacrifice pensions (2029)
  How upcoming changes may affect remuneration strategies

Why this matters

While these changes affect different areas, they are increasingly connected.

For example:

• A business owner’s dividend strategy now links more closely to personal tax exposure
• Pension planning can no longer be separated from estate planning
• Property ownership decisions may need to consider both income tax and future inheritance tax
• Employment structures are becoming more closely tied to compliance and risk management

This means that planning in one area can have unintended consequences in another if not considered carefully.

A more joined-up approach

At Ward Williams, we work across tax, business advisory, estate planning and compliance.

That means we are able to take a joined-up view — helping clients understand not just what is changing, but how those changes interact and what they mean in practice.

Whether you are:

• Managing a business
• Planning for the future
• Navigating property ownership
• Or adapting to new compliance requirements

taking a coordinated approach is becoming increasingly important.

Keeping ahead of change

Many of these developments are already in force, while others are approaching over the next few years.

In most cases, there is an opportunity to review and plan ahead — rather than reacting once changes take effect.

Understanding your position early can help:

• Avoid unexpected tax exposure
• Ensure compliance requirements are met
• Align financial decisions with long-term objectives

Speak to our team

If you would like to understand how these changes apply to your circumstances, or would like to discuss any of the topics in this series in more detail, please get in touch.

Call 01932 830664, email enquiries@wardwilliams.co.uk or visit www.wardwilliams.co.uk to speak with a member of the team.