A business can remain profitable while its owner keeps less of the income it generates. A planned sale can reach the same price but deliver different proceeds after tax. Following the Autumn Budget on 28th October 2026, those are two of the questions worth revisiting.

For healthcare practice owners, property investors and other owner-managed businesses, the practical implications extend beyond the headline tax rates. Different measures take effect at different times, and some build on changes announced previously.

Property and savings income: review what you retain

From 6th April 2027, the announced rates on savings income will rise to 24%, 44% and 49%, with new property income rates at the same levels. These replace the two-percentage-point increases previously announced.

The impact will depend on your allowances, other income and circumstances. Devolved rules also need to be considered for property income.

For landlords and people receiving substantial interest, reviewing the income left after tax will be important. That review should consider borrowing costs, cash requirements and long-term plans before any decisions about ownership or restructuring.

Selling a business: check the relief assumptions

The lifetime limit on gains qualifying for Business Asset Disposal Relief will fall from £1 million to £500,000 from 6th April 2027.The qualifying tax rate remains 18%.

Owners considering a sale should check whether their forecasts reflect the reduced limit and any relief already claimed.

The Budget also announced Founders’ Relief, proposing a 10% capital gains tax rate on up to £10 million of qualifying lifetime gains from April 2027. However, it targets eligible founders and early investors in high-growth, innovative companies, with detailed conditions subject to consultation.

It should not be assumed to replace BADR for every business owner.

Investing in equipment: the available allowance matters

The main rate first-year allowance will increase from 40% to 50% for eligible expenditure from 1st January 2027. Main rate writing-down allowances will reduce from 14% to 12% from April 2027.

For practices and businesses considering equipment purchases, the useful question is which allowance applies to the expenditure. Other reliefs may be available, so these changes will not affect every purchase in the same way.

Any investment should still make commercial sense, with its tax treatment assessed alongside financing and cash flow.

Employment costs: update your forecasts

The National Living Wage for workers aged 21 and over will increase to £13.21 an hour from 1st April 2027.

For care homes and other businesses with substantial staffing costs, forecasts should reflect the increase alongside employer contributions, pension costs and any effect on wider pay structures.

Earlier announcements still need attention

Not every important change was introduced yesterday. Previously announced measures include bringing most unused pension funds and certain death benefits into estates for inheritance tax from April 2027, and extending Making Tax Digital for Income Tax to more sole traders and landlords.

A useful Budget review considers both new announcements and approaching implementation dates.

Join our live Budget webinar today

Join RA Accountants on Thursday 29th October at 2:00pm for a short, complimentary webinar.

We’ll break down the key announcements into easily digestible insights, explain what they could mean for you and your business, and leave time for your questions.

Register here to receive your joining details.

If you would like to discuss your circumstances separately, you can also arrange a complimentary consultation.

This article provides general information based on the Budget announcements and the position at 29th October 2026. Some measures require legislation or further consultation. Their application depends on individual circumstances and, where relevant, devolved rules. Please seek specific advice before acting.