Autumn Budget 2025: Key Changes Every Business Should Know

The Chancellor has announced the Autumn Budget 2025, bringing several important updates for businesses, employers and investors. Here’s a quick breakdown of the changes that matter most:

• Property, savings and dividend tax rates will rise from 2026–27.
• Salary sacrifice for pensions will be capped at £2,000 NI-free from April 2029.
• Voluntary NI rules for periods abroad tighten from April 2026, including a new 10-year UK residency requirement for Class 3 applications.
• CGT relief for Employee Ownership Trusts drops from 100% to 50% from Nov 2025.
• Employer NIC relief for veterans extended to April 2028.
• Cancelled shift payments will be taxed as earnings.
• Real-time benefits reporting becomes mandatory in April 2027.
• Homeworking equipment rules simplified from April 2026.
• ECOS vehicles become taxable benefits from 2030.
• Corporation Tax late filing penalties double from April 2026.
• HMRC moves to digital letters by default starting spring 2026.

If you’d like support understanding how these changes might affect your business or workforce, our team is here to help.