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Autumn Budget

A review of measures for UK businesses and individuals.

  1. Resources
  2. 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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E: info@phm-accountants.co.uk

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Phipps Henson McAllister are registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England & Wales.

Details about our audit registration can be viewed at www.auditregister.org.uk for the UK, under reference number EWC008449569.

This firm is not authorised under the Financial Services and Markets Act 2000 but we are able in certain circumstances to offer a limited range of investment services to clients because we are members of the Institute of Chartered Accountants in England and Wales. We can provide these investment services if they are an incidental part of the professional services we have been engaged to provide.