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Property & Tax 24 June 2026 4 min read

Autumn Budget 2026: What It Means for Landlords

The headline changes from this year's Autumn Budget — and what property investors should actually do about them before the tax year ends.

By Colin Davison

This year's Autumn Budget included a number of measures that directly affect residential landlords, from further tweaks to mortgage interest relief to changes in how furnished holiday lets are treated. Below we cut through the noise and focus on what actually matters for a typical UK portfolio landlord.

For unincorporated landlords, Section 24 remains firmly in place — meaning higher-rate taxpayers should be actively reviewing whether an incorporated structure now works better. We're modelling this for every property client between now and January.

Serviced accommodation operators should pay particular attention to the FHL changes. The interaction with VAT and pension contributions has quietly shifted, and a few small structural changes can preserve most of the previous benefit.

If you'd like us to run the numbers on your portfolio ahead of the tax year end, book a call and we'll turn it around inside a fortnight.

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