UK finance chiefs are heading into 2026 with renewed confidence in tech investment and the potential for AI to boost performance, according to Deloitte’s latest CFO survey.

The study revealed rising confidence in AI, with 59% of the UK’s largest organisations reporting increased optimism about the technology’s performance impact over the past year, compared with 39% in the third quarter of 2024.

Almost all CFOs (96%) expect to oversee more investment in digital tech and assets over the next five years, which the vast majority (77%) predict will result in increases to productivity, growth and business performance over the same period.

“CFOs are significantly more positive about improving performance through deploying AI and remain upbeat about technology investment over the medium term,” said Richard Houston, senior partner and chief executive of Deloitte UK.

“We know technology was a big driver of US GDP in 2025, and we see real potential in the year ahead for AI to boost UK business performance and fuel growth. 

“However, to realise the full value from AI, we must combine human skills with technology and upskill people, so nobody is left behind.”

Renewed confidence in AI is going hand in hand with an increasing appetite for risk, with 15% of CFOs saying that it was a good time to take greater risk onto their balance sheet, up 12% from the last quarter, though still well below the long-run average of 25%.

However, despite an uptick in sentiment in Q4 ’25, UK business optimism remains in negative territory at –13%, with most firms still focused on shoring up their position rather than pursuing expansion strategies.

Lingering geopolitical concerns are driving this hesitancy, with Deloitte noting they remain the top external risk factor for finance leaders going into 2026, the continuation of a three‑year trend. 

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The second-highest rated risk relates to UK competitiveness and productivity, which remains at the highest level since the question was first asked in late 2014, while the risk of higher energy prices or disruption to energy supplies rounds out CFOs’ top three risks for 2026.

“Business sentiment is subdued but more positive than a year ago,” said Ian Stewart, chief economist at Deloitte UK.

“While CFOs remain cautious about geopolitics and productivity, business confidence and risk appetite have ticked up from their autumn lows and perceptions of external uncertainty have edged lower.”