Scope: United Kingdom
Status requires verification
Voluntary National Insurance Changes for Periods Abroad
From 6 April 2026, UK individuals abroad will **no longer** be able to pay voluntary Class 2 National Insurance Contributions. Class 3 NICs for periods abroad will require either 10 years of UK residency or at least 10 years of NIC contributions. These changes affect entitlement to State Pension and social security benefits.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Income Tax: removal of the tax relief for additional homeworking expenses
The policy removes, from 6 April 2026, the ability for employees to claim deductions from income tax for non-reimbursed additional household costs resulting from being required to work from home. Employers can still provide reimbursements without deducting income tax or National Insurance contributions.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
UK’s entrepreneurship tax relief package comes into force
Starting **6 April 2026**, the UK expanded eligibility for **Enterprise Management Incentives**, **Enterprise Investment Scheme**, **Venture Capital Trusts**, and extended UK Listings Relief. Thresholds were increased: EMI headcount cap doubled, asset threshold quadrupled. The reforms are designed to boost investment into high-growth companies and assist with talent retention.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Expanding the eligibility limits of the Enterprise Management Incentive scheme
From 6 April 2026, limits for Enterprise Management Incentive (EMI) schemes have been significantly raised: the cap on company options increases from £3 million to £6 million; gross assets limit from £30 million to £120 million; employee number limit from 250 to 500; and exercise period raised from 10 to 15 years (including retrospective amendments where applicable). This enables larger companies to offer EMI-advantages and rewards to more employees, improving scale-up competitiveness.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Other expenses: home-working expenses deduction removed from 6 April 2026 under section 336 ITEPA 2003
From 6 April 2026, UK legislation introduced via section 360B ITEPA 2003 prevents employees from claiming deductions under section 336 ITEPA 2003 for additional household expenses incurred while working from home. This change applies only to **unreimbursed** household expenses. The exemption under section 316A ITEPA 2003, which allows employer payments for homeworking expenses, remains unchanged. Travel expenses under section 337 ITEPA 2003 are not affected. Employers and payroll software providers will need to adjust systems to ensure that employees cannot claim these deductions from that date. ([gov.uk](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32759?utm_source=openai))
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Capital Gains Tax rates and allowances updated: higher and additional rate taxpayer rates changed from 6 April 2026
From 6 April 2026, Capital Gains Tax (CGT) rates in the UK will be **18%** for gains within the basic rate Income Tax band, and **24%** for gains above that band. Trustees and personal representatives pay the higher rate of 24%. Also, gains that qualify for Business Asset Disposal Relief will now be taxed at 18%. The tax-free Annual Exempt Amount for CGT for 2026-27 is reduced to £3,000. These changes raise the tax burden on capital gains, particularly for higher-earning individuals. ([gov.uk](https://www.gov.uk/capital-gains-tax/rates?utm_source=openai))
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Inheritance Tax relief halved to 50% for certain unquoted shares traded on recognised exchanges from 6 April 2026
Under reforms in Finance Act 2026, from 6 April 2026, certain categories of unquoted shares and securities traded on recognised stock exchanges (e.g. AIM) or giving control to the transferor will qualify only for **50% relief** under Business Property Relief or Agricultural Property Relief, instead of 100%. Transitional rules apply where gifts or transfers were made between 30 October 2024 and 5 April 2026, with death within seven years taking effect for transfers made after 6 April. Estates and trust planning involving such assets will be significantly affected. ([gov.uk](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm25570?utm_source=openai))
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
Removal of tax relief for non-reimbursed homeworking expenses (UK)
From 6 April 2026, UK government removes the ability for employees to claim income tax relief for additional household costs incurred when required to work from home (utilities, etc.), though employer reimbursed expenses remain tax- and National Insurance-free. Affects employees who previously claimed fixed or actual cost relief.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Voluntary National Insurance contributions for periods abroad: changes from 6 April 2026
From 6 April 2026 the option to pay voluntary Class 2 National Insurance contributions for periods abroad is removed. To pay Class 3 contributions abroad (from 2026-27 onwards), individuals must satisfy stricter qualifying criteria: **10 years’ UK residence or existing contributions**, instead of the previous 3 years. Existing Class 2/or Class 3 abroad payers have transitional arrangements until 5 April 2027. The policy impacts State Pension entitlement and benefit rights, and significantly increases costs for many living overseas.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Changes to voluntary National Insurance contributions for periods abroad
From tax year 2026-27, the option to pay Class 2 National Insurance contributions while abroad is removed. Individuals may only make voluntary Class 3 contributions for periods abroad if they have at least 10 years continuous UK residency or at least 10 years of National Insurance contributions. Persons abroad should review their pension entitlement and contribution strategy.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
Britain’s innovators backed with around £100 m of new investment – entrepreneurship relief package comes into force from April 6, 2026
From 6 April 2026, the UK enacted measures to boost investment in start-ups and scaling companies including expanded eligibility for Enterprise Management Incentives (EMI), Enterprise Investment Scheme (EIS), and Venture Capital Trusts (VCTs), doubling tax relief availability and simplifying terms under the entrepreneurship relief package.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Britain’s innovators backed with around £100m of new investment – entrepreneurship tax relief package comes into force
At Budget 2025 the UK government expanded reliefs to unlock private investment: enterprise-focused tax reliefs (EMI, EIS, VCT) changes effective 6 April 2026 including wider eligibility for EMI (larger asset and employee thresholds), and broader support for start-ups and scale-ups.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
UK Labour Supply Chain PAYE Responsibilities involving Umbrella Companies
As of 6 April 2026, agencies and end clients in labour supply chains using umbrella companies are responsible for ensuring proper operation of PAYE, Income Tax, Student Loan, and National Insurance contributions. If umbrella companies fail to remit correct amounts, liability may be recovered from the agency or end client. This serves to reduce non-compliance in the umbrella company sector.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Expansion of Income Tax & National Insurance exemptions for employer-reimbursed work-related items and vaccinations
From 6 April 2026, reimbursements (or direct provision) by employers for eye tests, display screen glasses, seasonal flu vaccinations, and certain homeworking equipment are exempt from Income Tax and National Insurance contributions. The new exemptions align reimbursed expense treatment with employer-provided items and simplify rules for hybrid and remote work. Employers do not need special approval; the exemption applies automatically when conditions are met.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Removal of the tax relief for non-reimbursed homeworking expenses
From 6 April 2026, employees can no longer claim a deduction for additional household costs incurred when working from home if those costs are not reimbursed by the employer. Eligible employees may still make claims for the prior four tax years if they have not done so previously. Employers can still reimburse qualifying costs under exemption rules without tax or NI. This simplifies tax treatment for remote and hybrid work setups.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Changes to the claims process for the Creative Industries tax reliefs and expenditure credits
Starting 6 April 2026, companies must include the new CT600P page when claiming Creative Industries tax reliefs or expenditure credits on the CT600 Company Tax Return. An additional information form must be submitted alongside or before the tax return to support these claims. This aims to standardize claims and reduce duplicate information. The validation issue affecting some submissions will be addressed by April 2027. Employers and companies claiming these reliefs must adapt their internal processes.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Millions of workers get new access to sick pay and parental leave
From 6 April 2026, reforms under the Employment Rights Act strengthen workers’ rights: Statutory Sick Pay (SSP) becomes payable from the first full day of sickness absence (removing the previous 3-day wait), the lower earnings threshold is removed so all eligible employees gain SSP regardless of income. Additionally, employees gain paternity leave from day one in a new job, and unpaid parental leave rights also become available from day one. These changes affect over 18 million workers.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Expansion of workplace benefits relief
From 6 April 2026, the UK tax system exempts from Income Tax and National Insurance reimbursements by employers for certain items: eye tests (and required corrective appliances for Display Screen Equipment users), seasonal flu vaccinations, and eligible homeworking equipment. Previously reimbursements in many cases were taxable.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Removal of tax relief for non-reimbursed homeworking expenses
As from 6 April 2026, employees can no longer claim an Income Tax deduction for additional household costs (utility, business calls etc.) incurred when working from home unless reimbursed by the employer, whether through fixed rate or actual cost method.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Status requires verification
Changes to dividend income tax rates from April 2026
From 6 April 2026, the ordinary (basic) and upper dividend rates rise by 2 percentage points (e.g. basic becomes 10.75%, upper 35.75%), while the additional rate remains at 39.35%.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Apr 6, 2026
- Verification
- Not recorded
Open cited source