Autumn Budget 2026 for employers

The Budget includes several significant changes for employers, including a substantial expansion of tax-advantaged employee share options, simplification of EMI reporting, changes to the taxation of image rights and increased approved mileage rates.

Alongside changes to company-car taxation, electric vehicle costs and the introduction of mandatory payrolling of benefits in kind, employers should consider both the opportunities created by the new measures and the changes required to existing payroll, reward and benefit arrangements.