11 Autumn Budget | 28 October 2026 Business rates The small business rate relief threshold for retail, hospitality and leisure (RHL) properties will increase from £12,000 to £18,000 for 100% relief and from £15,000 to £21,000 for tapered relief from 1 April 2027. Business rate relief for pubs, social clubs and live music venues will rise by 20 percentage points to 35%, also from 1 April 2027. Investment life insurance contracts Legislation will clarify that the existing exemption from corporation tax for companies receiving payouts under investment life insurance contracts is available only when the contract is held otherwise than for the purposes of a trade the company carries on. Cryptoasset loans and liquidity pools New legislation will be introduced for cryptoasset loans and liquidity pools. Certain transfers by individuals and trustees into and out of qualifying arrangements will be on a ‘no gain, no loss’ basis until an economic disposal, from 6 April 2027. Corporation tax international issues The foreign permanent exemption regime for companies will be mandatory with effect from corporation tax accounting periods beginning after 31 December 2026. Amendments will be made to the multinational top-up tax and domestic top-up tax to implement the OECD’s ‘sideby-side' package. Advance corporation tax (ACT) Future legislation will repeal the ACT regime with effect from 1 April 2031, at which point all remaining unrelieved surplus ACT balances will be extinguished. Taxation of company distributions The Government will proceed with proposals published at ‘Tax Update 2026’ to modernise the taxation of distributions and repayments of capital from companies. The changes will take effect from April 2028.
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