AUTUMN BUDGET 26 NOVEMBER 2025
This Summary covers the key tax changes announced in the Chancellor’s speech and includes tables of the main rates and allowances. At the back of the Summary you will find a calendar of the tax year with important deadline dates shown. We recommend that you review your financial plans regularly as some aspects of the Budget will not be implemented until later dates. We will, of course, be happy to discuss with you any of the points covered in this report and help you adapt and reassess your plans in the light of any legislative changes.
Contents 3 Personal Income Tax 4 Employees 5 National Insurance Contributions 6 Savings and Pensions 7 Capital Gains Tax 8 Inheritance Tax 9 Business Tax 9 Corporation Tax 10 Value Added Tax 11 Property Taxation 11 Other measures
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