Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA): 6 April
New system – MTD for ITSA becomes mandatory for sole traders and landlords with qualifying income over £50,000.
Capital Gains Tax (CGT): 6 April
Rates for business asset disposal relief and investors’ relief rise to 18% from 06/04/26. The CGT rate for carried interest increases to 32%.
Employers’ National Insurance: 6 April
Rate set at 15%. Secondary Threshold set at £5,000.
Employment Allowance set at £10,500.
Company Car Tax: 6 April
Percentage charges increase by 1% (assuming no changes to the vehicle).
Start of the 2026/27 Tax Year: 6 April
New tax rates and allowances come into effect.