On 26 November 2025, Chancellor Rachel Reeves will deliver her much anticipated Autumn Budget - a pivotal moment for a government facing tough fiscal realities and high expectations.
With a £20–£40 billion gap to close, the Treasury has promised a Budget focused on “renewal and growth through investment and reform.” But behind that ambition lies a difficult balancing act: how to deliver for working people while managing mounting financial pressures. All eyes will be on Reeves as she decides who pays more - while no-one can predict exactly what the Chancellor will reveal, the key to navigating uncertainty is preparation.
At Fortus, we’ve seen time and again that our most successful, resilient clients are those who don’t just react to policy changes - they plan ahead. Ahead of this year’s Autumn Statement, here are five essential questions we believe every SME owner should be asking themselves (or their advisors!):
1. Have we thought about the impact of potential tax changes on our cash flow?
Tax policy can shift quickly, and even small changes can have a big impact on your business finances. Thinking through different scenarios, from corporation tax adjustments to relief changes, allows you to understand potential outcomes and plan accordingly. A clear view of cash flow under different circumstances can help you make informed decisions and reduce the risk of surprises.
2. Are we maximising available reliefs and allowances?
There are a number of opportunities designed to support SMEs, from R&D tax credits to capital investment incentives. The rules around these reliefs can change frequently, and many businesses miss out simply because they haven’t reviewed their eligibility. The advance clearance system for R&D claims looks set to be enhanced, so it’s worth looking into whether your operations are eligible. We know that proactively assessing what’s available to your business ensures you’re not leaving money on the table - you can learn more about R&D tax reliefs here.
3. What does our growth plan look like in the current economic climate?
Inflation, interest rates, and energy costs are just some of the external factors that can influence your strategy. Assessing how your growth plan might be affected by different scenarios allows you to build flexibility into your business model. Whether that means adjusting timelines, prioritising investment, or diversifying revenue streams, a resilient strategy keeps your business on track no matter what changes come. (Our Outsourced FD team could help you with this.)
4. Do we have the right structure in place for the future?
Your business structure - from ownership arrangements to tax planning - can significantly affect long-term success. With rumours that this month’s statement might be used to introduce the likes of National Insurance Contributions (NICs) on partnership profits or bring additional business rate reforms, reviewing your structure in light of potential policy changes ensures you’re optimised for both efficiency and growth.
5. Are we ready to act - not just react - once the statement is delivered?
The businesses that thrive are those that translate policy changes into opportunity. By having a trusted advisory team and a clear plan in place, you can respond quickly to new measures, adjust strategies where needed, and capitalise on incentives before competitors do.
The Autumn Statement can feel daunting, but with the right preparation, it’s an opportunity to gain clarity, improve decision-making, and strengthen your business for the year ahead. At Fortus, our role is to help business owners interpret these announcements and turn uncertainty into opportunity.
Reach out
If you want to explore what this year’s Autumn Statement might mean for your business, reach out to our team of experts - we’re here to help you plan strategically and stay one step ahead.
