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Autumn Budget

A review of measures for UK businesses and individuals.

  1. News

Introduction

Chancellor Rachel Reeves delivered her Budget on Wednesday 26 November 2025.

Personal tax

Highlighting income tax, savings, dividends and pensions.

Employment

Highlighting National Insurance, salary sacrifice pensions and National Living Wage.

Business

Highlighting Corporation Tax, Capital Allowances, EIS and VCTs.

Capital taxes

Highlighting Capital Gains Tax and Inheritance Tax.

Other matters

Highlighting VAT and High Value Council Tax Surcharge.

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Latest News

Over 110,000 taxpayers yet to register for MTD

06 Jul 2026

More than 110,000 unrepresented taxpayers who must register for Making Tax Digital (MTD) from April 2026 have still not done so, according to the Low Incomes Tax Reform Group (LITRG).

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Expansion of 'uncertain tax treatment' rules cause for concern

06 Jul 2026

Government plans to extend the rules requiring some taxpayers to declare 'uncertain' tax positions risk creating more uncertainty, compliance burdens and tax disputes according to the CIOT.

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Phased rollout of payrolling for employee benefits a 'welcome step'

06 Jul 2026

The decision to phase in the mandatory payrolling of benefits in kind is a 'welcome step' to allow employers and payroll software providers more time to prepare for significant changes, says the Association of Taxation Technicians (ATT).

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