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The Autumn Budget has reinforced the government's commitment to tackling tax non-compliance, with further investment in HMRC enforcement, greater use of taxpayer data and new measures targeting tax avoidance.
Published on 30 October, 2026
For businesses and individuals, the announcements point towards increased scrutiny of tax affairs in the coming years. However, the Budget offered little change for contractors and businesses hoping for reform of the IR35 rules.
Two specialists from Markel Tax share their reactions to the key announcements.
Increased HMRC compliance activity
James Cordiner, Tax Consultancy Manager at Markel Tax, comments:
“HMRC will be recruiting an additional 670 compliance officers, building on the previous announcements to recruit 5,500 additional compliance officers by 2029-30. This is a clear indication that HMRC’s enquiry activity will remain a high priority with a view to closing the tax gap. More compliance resource will strengthen HMRC’s ability to check tax returns and tackle non-compliance.
The government has also published a consultation on modernising how property income data from third parties is collected and used by HMRC to help customers get their tax right first time. This will inevitably lead to more data-led tax enquiries into individuals in receipt of income from property.
HMRC will modernise its approach to wealthy taxpayers ensuring a greater understanding of their tax affairs to identify non-compliance much earlier. HMRC intends to make better use of data, technology and specialist expertise to understand wealthy taxpayers and more complex tax circumstances.
The government is to publish a consultation on a package of measures to tackle the promotion and use of tax avoidance. This demonstrates HMRC’s continued focus on clamping down on individuals who actively promote and utilise tax avoidance schemes.
Mandatory software standards will be introduced for Electronic Point of Sale and Mobile Point of Sale systems to tackle electronic sales suppression. HMRC will engage with stakeholders and publish a technical consultation in the summer of next year, setting out more details.
In respect of taxpayers who have deliberately avoided paying their tax, the government will strengthen the framework for how HMRC publishes their details to come down harder on those who default on their tax liabilities, these changes are expected next year.
In summary, it is clear that HMRC’s increased resource and intensity will undoubtedly lead to greater compliance activity for taxpayers in the coming years.”
IR35 reform remains on hold
David Harmer, Director of Contractor Solutions at Markel Tax, comments:
“Given the recent comments from both the shadow chancellor and Reform that they would seek to replace the IR35 off-payroll legislation, many contractors and end-client engagers will undoubtedly be left frustrated at this Government’s missed opportunity to address IR35 in this budget. Whether we will start to see a shift next year alongside the long-awaited self-employed status consultation remains to be seen but for now IR35 remains as intact and prominent as ever."
Markel Tax provides specialist support and fee protection insurance to businesses and individuals facing HMRC enquiries and investigations, alongside expert advice on employment status and IR35 compliance.
