By Katie Business Advisory • Wealth Planning 0 Comments

Supporting Your Business Growth with Tailored Loans and Finance Solutions

We are delighted to announce that we will now be able to support business funding solutions through our partnership with Swoop Funding. Through Swoop, we can now compare and tailor solutions across:
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By Katie Business Advisory • Business News • Tax • Wealth Planning 0 Comments

Proposed changes to inheritance tax – what’s coming in April 2026

Proposed changes to inheritance tax – what’s coming in April 2026

The government has now published draft legislation to reform Agricultural Property Relief (APR) and Business Property Relief (BPR) from 6 April 2026 – changes first announced in the Autumn Budget 2024. The aim, according to the Treasury, is to make the reliefs “fairer and more sustainable”.

What’s changing?

In addition to the existing nil-rate bands and exemptions, APR and BPR will continue – but with some important new limits:

  • A £1 million cap will be introduced, restricting the current 100% relief to the first £1 million of combined agricultural and business property.

  • Any value above this cap will qualify for relief at 50% instead.

  • Quoted shares classed as “not listed” on the markets of recognised stock exchanges (such as AIM) will see relief reduced to 50% – with no £1 million allowance.

These changes will take effect from April 2026.

What’s not changing?

Despite criticism from business owners and the farming community, the plans remain largely the same as first proposed in Autumn 2024. However, the government has confirmed it will not proceed with extending the related property rules for qualifying property placed into multiple trusts.

Some positive news

Two additional announcements may soften the impact for some:

  • The option to pay inheritance tax in equal annual instalments over 10 years interest-free will be extended to all property eligible for APR or BPR.

  • The new £1 million allowance for APR and BPR will be indexed in line with CPI – but it will remain fixed until the end of the 2029/30 tax year in line with the frozen nil rate band.

What this could mean for you

If you own agricultural land, a farming business, or a company that qualifies for BPR, these changes could significantly affect future inheritance tax planning. It’s worth reviewing your estate plans now to see how the new limits could impact your family’s tax position.

At A&C Chartered Accountants, we can help you assess your current exposure to inheritance tax, explore available reliefs, and plan ahead to make sure your estate is structured in the most tax-efficient way.

If you’d like to discuss your options before the April 2026 changes take effect, get in touch with our team today.