The Chancellor will deliver the Autumn Budget on 26 November, and businesses across the UK are watching closely to see what’s next. This guide is here to help you make sense of it all, with clear explanations of what might change, and how you can prepare. Each section takes you through what’s being discussed, what it could mean for your business, and a simple checklist to help you stay one step ahead.
Business rates reform
What will business rates reform mean in the Autumn Budget?
Business rates are the taxes businesses pay on their shops, offices, warehouses and other commercial spaces. The government has said it plans to update the system from April 2026, which could affect how bills are worked out and what reliefs are available.
In plain terms, this means some businesses might see their bills go down, while others could pay more depending on where they’re based and how their property is valued. The aim is to make the system fairer by reducing the pressure on high street retailers and shifting more of the burden to large distribution and online fulfilment sites.
Business impact and who benefits
The impact will vary depending on the type of property you have and where it’s located. Some businesses could see their bills go down, which would be a real boost for high street shops and smaller local firms. Others might face higher costs, especially in more expensive areas or large warehouse sites.
Overall, the goal is to make the system fairer. It could work out well for some and be more challenging for others, so it’s worth checking early what the potential changes might mean for your own property.
Preparation checklist for UK employers
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Model three scenarios
Bills fall by 5 percent
Bills stay flat
Bills rise by 10 percent
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Plan operational changes
Note how you would adjust opening hours, marketing and staff cover for each scenario.
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Protect every enquiry
If you trim in store hours, keep calls and messages flowing so sales aren’t lost while you adjust.
Consider integrating an AI receptionistfor complex queries with handover to a colleague when needed
Questions to ask your landlord or local council
When you review your business rates, start with a few key questions. These will help you see where you stand now and what might change after 2026.
What is our current rateable value, and when was it last assessed?
Which reliefs do we qualify for right now, and could any new ones apply in 2026?
How might our bill change if the multiplier moves up or down slightly?
Is any transitional relief likely for our type of property?
What kind of evidence would we need to support a valuation challenge if our bill seems too high?
Reliefs for retail, hospitality and leisure
What are retail, hospitality and leisure reliefs in the Autumn Budget?
If you run a shop, café, pub, gym or local venue, you may already be benefiting from temporary business rates relief. This discount helps reduce the amount you pay on your property and is designed to give high street and leisure businesses some breathing space.
The government is expected to confirm at the Autumn Budget whether these reliefs will continue into 2026–27. For now, the current arrangements remain in place through the 2025–26 tax year, so it’s worth checking that you’re claiming everything you’re entitled to.
Business impact for qualifying venues
Positive for qualifying sites because discounts free up cash. Neutral to negative for sites that do not qualify.
Do you qualify for retail, hospitality and leisure business rates relief
Use this quick Q&A to check whether your business might be eligible for business rates relief.
Is your property used mainly for retail, hospitality or leisure?
Is your rateable value within the typical qualifying range for your local area?
Have you already claimed the current relief for this site?
Do you operate multiple sites under the same ratepayer account?
If most answers are yes, contact your local council or a qualified rating adviser to confirm eligibility and next steps.
Five ways to reinvest into customer service and improve efficiency
1
Extend phone cover with telephone answering
Use professional call answering in the early evening during peak season so more callers speak to a real person and the customer experience improves.
2
Add live chat for quick answers
Live chat handles simple questions fast, boosts conversion on product and pricing pages, and frees your team to focus on higher value work.
3
Use a virtual receptionist for overflow call handling
A trained virtual receptionist answers peak-time calls, routes enquiries accurately, and captures new leads so opportunities are not lost.
4
Add weekend or bank holiday cover
Stay responsive when competitors are closed, without adding permanent headcount. This improves first response times and overall customer satisfaction.
5
Train front of house for consistent service
Short scripts and clear triage rules improve call handling and live chat quality, reduce handoffs, and drive operational efficiency.
Late payment crackdown
What is the late payment crackdown in the Autumn Budget
The government is preparing new measures to stop large companies from keeping smaller suppliers waiting for their money. The plan is to bring in shorter payment terms, stricter reporting rules and real consequences for repeat offenders. These details are expected to be confirmed around Budget time.
Late payments can be a serious strain on small businesses, so this move aims to create fairer trading relationships and better cash flow across supply chains.
For more background, the Institute of Chartered Accountants in England and Wales (ICAEW) has explained how the changes could make a real difference for small businesses in the UK. Read their insight: Late payments: tackling late payment practices.
Business impact for small businesses and large buyers
Positive for small businesses that should see faster invoice settlement and better cash flow. Potential negative for large buyers that face more admin and penalties if they miss targets.
Supplier survival guide, quick actions
Clean up customer records so finance, sales and service teams use one contact route for invoice queries.
Publish a simple payment contacts page with a phone number and live chat route.
Set standard follow up timings and use consistent language across teams.
VAT registration threshold change
What is the VAT registration threshold and why it may change
The VAT threshold is the point where your business turnover is high enough that you must register for VAT and start charging it on your sales. It is currently under review and the final direction is not confirmed. Some reports suggest it could be lowered while others point to a freeze. Treat any figures as temporary until the Chancellor announces the decision on Budget day.
What this could mean for your business
If the threshold goes up, smaller firms that stay below it could save time and paperwork.
If the threshold drops, more businesses may need to register and adjust pricing and invoicing processes.
If you are close to the threshold, expect some admin changes and review pricing or sales timing to stay compliant.
VAT questions to discuss with your team
What is our current VAT threshold and when did we last check it?
How do we calculate our turnover for VAT purposes?
What is our plan if the threshold changes?
Who is responsible for handling VAT queries?
How can customers reach us quickly by phone, live chat or email if they have VAT questions?
Employer National Insurance changes
What is employer National Insurance and what could change
Employer National Insurance (NI) is the contribution businesses pay on employee wages. At the Autumn Budget, the government could adjust rates, thresholds or allowances. There may also be proposals that affect the NI benefits of pension salary sacrifice. Keep an eye on the confirmed figures so you can update payroll and costs with confidence.
What this might mean for your payroll
If NI rates fall or allowances rise, overall payroll costs may go down.
If NI rates rise, costs will increase and you may need to review rotas or pricing.
If changes apply to certain wage bands or sectors, the impact will vary by individual and role.
Smart staffing moves to stay efficient if NI costs change
If NI costs rise, you might need to adjust working hours or rotas to manage payroll. The key is to make those changes without losing pace on customer service.
Add live chat for quick questions so your in-house team can focus on complex work.
Consider utilising an AI voice agentto keep things moving outside working hours.
Adjust rotas using call and chat data so you’re covered when demand is high.
Model two quick scenarios: one point down and one point up, and agree the actions you’ll take in each case.
Capital allowances and full expensing
What are capital allowances and full expensing
Capital allowances let you deduct the cost of business equipment from your profits before tax. Full expensing means you can claim the entire cost of qualifying plant, machinery or technology in the year you buy it. The policy is permanent, and the Autumn Budget may clarify which assets qualify, including equipment used under leasing arrangements.
What this means for your business
These rules make it easier to invest in tools that save time and improve how your team works. Upgrading your communications systems can qualify for relief and help you deliver a better customer experience.
How to make the most of the relief
Review upcoming technology or system upgrades that could qualify.
Prioritise investments that improve customer service and efficiency, such as modern phone systems, call routing or live chat.
Speak with your accountant to confirm eligibility before you commit to a purchase.
Smart investment ideas for 2026
If your business depends on clear and fast customer communication, this could be the right time to modernise. Consider upgrading phones, virtual receptionist support and live chat so you manage demand better, respond faster and create a smoother experience for every customer.
Skills and training funding tweaks
What are the skills and training funding tweaks
The government may announce changes that make it easier for employers to use apprenticeship levy funds or training budgets for shorter, more focused courses. The goal is to help businesses upskill their teams quickly in areas that really make a difference, such as customer communication, digital tools and service efficiency. Keep an eye on any updates to the rules for 2025 to 2026.
What this could mean for your business
If the system becomes more flexible, you could access funding for bite-sized, high-impact training that helps teams perform better without taking them away from customers for long periods. If the rules stay the same, review your current training plan so you are ready to act when changes arrive.
Energy support for industry
What is energy support for industry
The government has announced electricity network charge discounts for energy intensive industries starting from spring 2026. The Autumn Budget may fine-tune the design and confirm which sectors and energy users qualify. These changes are part of a wider drive to support greener growth and help businesses cut costs while reducing their carbon footprint.
What this could mean for your business
If your operations use a lot of power, you could benefit directly from lower energy bills. Lighter energy users may not qualify, but there are still opportunities to make progress on sustainability goals by reviewing energy efficiency measures and switching to cleaner technology.
How to prepare and make the most of support
Check whether your sector and energy usage meet the new criteria for discounted rates.
Ask your supplier what documentation or evidence they will need to confirm eligibility.
Forecast potential savings and plan production schedules or shift patterns accordingly.
Use any savings to invest in efficiency upgrades, such as LED lighting, smart systems or green power sources.
Update customer service hours and overflow call cover if you extend operating hours, so customers still reach a person when they need to.
Improving energy efficiency is not just good for budgets, it also supports your business’s environmental, social and governance (ESG) commitments. Even small changes to how you use and manage energy can make a meaningful difference over time.
Pension changes on the horizon
What businesses and staff need to know
Pensions are in the spotlight ahead of the Autumn Budget. The government may adjust how tax relief works on pension contributions, the use of salary sacrifice, and the way some pension benefits are taxed or inherited. Final details will be confirmed on Budget day and as new rules progress through Parliament.
What this could mean for your team and your business
For employees nearing retirement, changes could affect take home income, saving incentives and when to draw benefits.
For employers, updates may alter scheme costs, salary sacrifice arrangements and the way you explain benefits to staff.
It is a good signal to review your benefits package and prepare payroll and HR for possible adjustments.
Three practical steps to take now
Review current pension and salary sacrifice practices. Identify what would need to change under different scenarios.
Prepare clear employee communications. Draft a short Q&A or briefing so staff understand possible impacts and who to contact for help.
Coordinate with your payroll provider and scheme administrator. Test simple scenarios so updates can be made quickly once figures are confirmed.
Keep an eye on official guidance after the Budget and share a single contact route by phone or live chat so employees can get fast answers.
National living wage 2026 trajectory
What is the national living wage trajectory into 2026
The national living wage sets the minimum hourly pay for most workers aged 21 and over. The Low Pay Commission has shared early estimates for the April 2026 rate to help employers plan ahead. These figures are not final, but they give a useful signal of the direction of travel and the likely increase in staffing costs.
What this means for your business
Higher wages are positive news for employees and can boost morale, motivation and retention.
For businesses with tighter margins or longer opening hours, it may mean rethinking rotas, reviewing prices or investing in smarter ways to manage demand.
Map which roles are at or near the current living wage and model how a small rise would affect total payroll costs.
Test rota adjustments that protect peak hour coverage and reduce quiet hour costs.
Plan how you will communicate price changes clearly and confidently to customers.
Planning early helps you stay compliant, protect service quality and show customers that you value fair pay and great experiences equally.
Employee NICs and personal tax watch points
What are employee NIC and personal tax changes to watch
Changes to employee NIC rates or tax bands affect take home pay and can influence willingness to take overtime. Think tank ideas and media speculation appear in the run up to Budget day, so use confirmed HMRC rates once published.
Business impact on take home pay and overtime interest
Positive if rates fall for staff. Potential negative if rates rise or thresholds freeze. Expect more pay packet questions around payday.
Staff communications pack for pay packet questions
Create a plain English pay packet explainer for managers.
Offer a short Q&A session on payday week.
Consider providing a single phone and chat route for pay queries so staff get fast answers.
Childcare support rollout and access
What is changing in funded childcare hours
Expanded funded childcare hours are being phased in. Access and availability vary by region and by provider capacity.
Business impact on shift availability and return to work
Positive for parents who can return or extend hours. Mixed for employers if shift preferences change or if availability is uneven.
Manager guide and signposting flowchart
Ask staff if childcare changes alter availability.
Adjust rotas to maintain service levels.
Offer flexible start and end times where possible.
Provide a central contact for shift change requests.
Signpost to local authority pages and trusted sources for eligibility checks.
Statutory sick pay reforms context
What could change in statutory sick pay
The government is looking at ways to make statutory sick pay fairer and easier to access. One option being discussed is removing the waiting days so that employees can get support from the first day they are off work. Another is removing the lower earnings limit so that more lower-paid workers can qualify.
Nothing is confirmed yet, so it’s worth checking the latest updates on Budget day and as new rules move through Parliament.
Business impact on absence costs and processes
Mixed because design changes could increase costs but may reduce presenteeism and improve recovery times.
Policy summary and reporting routes for staff
Publish a simple policy on your intranet.
Explain how to report sickness e.g. by phone, your intranet or live chat.
Set out when to update your manager.
Explain how cover is arranged so customers can still reach a person.
Student loan threshold and interest updates
What are student loan threshold and interest updates
Government updates student loan interest and repayment thresholds each year. For 2025 to 2026 there are confirmed thresholds for Plans 1, 2 and 4, with Plan 5 coming into repayment from April 2026. Budget decisions could adjust future plans.
Business impact on graduate take home pay
Positive or negative depending on the direction of change and the loan plan. Expect queries from early career staff after payroll runs.
One pager for payroll and team leads
Prepare three example payslips that show how repayments change at common salary points.
Link to official guidance for Plan 1, Plan 2, Plan 4 and Plan 5.
Provide a single contact route for pay questions and keep call and chat details visible on payslip emails.
Action list for UK employers before the Autumn Budget
Pick one owner for rates, one for payroll and one for customer comms.
Draft two versions of your customer price and hours messages, one for change and one for no change.
Stand up a single phone number and a live chat route for Budget related questions from customers and staff.
Schedule a 30 minute huddle on Budget day to drop confirmed numbers into this plan and publish an update.
For further information about business rates, you can read the UK Government’s interim report on transforming the business rates system on GOV.UK.
How Moneypenny helps UK businesses thrive
From Budget week to your busiest season, we will keep you connected.
Overflow call handling so you never miss a customer, even on peak days.
Out of hours cover so customers always get an exceptional experience, no matter your opening hours.
AI Voice Agent and Live Chat support that answers routine questions quickly and frees your team for what matters most.
Need help planning cover during peak periods? Talk to us today and we will build a simple plan that flexes with your demand.
