Autumn Budget 2025
What it means for you and your business
The Autumn Budget is a pivotal moment for business owners and taxpayers, influencing investment, employment, and personal finances. At Sumer, our experts cut through the noise to share practical insight and explain what the Chancellor’s announcements mean for you.
Discover what the key changes are for you and your business, and download our free Autumn Budget report below.
Download our complete Autumn Budget report below!
Our team of experts has summarised all of the Autumn Budget changes for SMEs in a useful guide, which you can download for free below.
Key announcements from the Autumn Budget
High-Value Property Surcharge
Properties over £2m face new surcharge and higher property income tax from 2027–2028.
Income Tax Freeze
Thresholds frozen until 2031, pulling more earners into higher tax bands through fiscal drag.
Rising Savings & Dividend Taxes
Dividend and savings income tax rates increase by two percentage points from April 2026.
Pension Salary Sacrifice Changes
Pension salary sacrifice above £2,000 will incur employer and employee National Insurance charges.
Latest Autumn Budget articles
Autumn Budget 2025 – Overview of key points
The Autumn Budget took place yesterday (November 26th), and with it brought a wave of changes affecting Capital Gains Tax, Inheritance Tax, Personal Tax, Income Tax and much more. Implemented immediately 100% CGT relief for disposals of shares to Employee Ownership Trusts is restricted to 50% from 26 November 2025 From January 2026 New 40%
VIDEO – Preparing for the Autumn Budget: An Expert Roundtable
Our experts from across the Sumer Group explored the potential outcomes and implications of the Autumn Budget for both individuals and businesses. Our panel is here to equip you with timely, practical insights ahead of the Autumn Budget, empowering you to anticipate changes and adapt to the evolving economic landscape with clarity and confidence. Key
What to think about ahead of the 2025 Autumn Budget
The UK Autumn Budget 2025 is scheduled for 26 November, and with it comes a mix of anticipation and uncertainty. The country’s ongoing economic challenges—poor growth and a £40 billion fiscal shortfall—mean that further tax increases are widely expected to help meet government spending commitments and adhere to fiscal rules. But what does this mean
Sumer's Autumn Budget Champions
There are plenty of ways Sumer can make a difference to your business.
But if we had to pick one, it’s our people. With partner-led services from local experts in every region, we offer national scale and personal support from people who understand your sector and your community. As the Autumn Budget brings new measures and opportunities, our specialists are here to help you navigate the changes, from tax planning and compliance updates to long-term growth strategies, so you can make informed decisions with confidence. Speak to an expert advisor in your local community today.
Adam Bonell
London
Adam Bonell
I head up our International Private client department looking after our clients who have cross border aspects to their affairs. The scope of the work is wide and includes UK residents with foreign assets as well as non-UK residents with UK assets.
With over 25 years of experience, I advise on all aspects of UK tax residency and dual residency including the nuances of UK law and the application of double tax treaties.
I have extensive experience advising non domiciled individuals on the remittance basis of taxation as well as helping clients navigate the new rules which come into effect in April 2025.
As well as looking after individuals and families, I work with businesses relocating employees or setting up businesses, whether in the UK or overseas.
Whether you need advice on completing your tax return, buying an overseas property or if you are thinking about leaving the UK I can provide practical guidance to help you navigate the often complex rules.
Although the main focus of my work covers ‘international’ matters, I have a large portfolio of clients advising on all aspects of UK taxation including income tax, capital gains tax and inheritance tax planning. Some notable areas of my practice are:
- Domicile, remittance basis and Foreign Income and Gains regime
- US Citizens in the UK
- Pre and Post UK arrival planning
- Leaving the UK and ceasing tax residency
- Operation of UK double tax treaties including impact of dual tax residence
- International employments
- Overseas Workday Relief
- Secondments and tax efficient global mobile employee program
- Taxation of employee share awards and Long-Term Incentives
- Tax compliance including coordination of overseas filing obligations
- HMRC enquiry and correcting historic omissions
- Cross-border estate planning
- Capital gains planning and rebasing of foreign assets
Expertise
- Income Tax
- Capital Gains Tax
- Inheritance Tax
- Social Security
- Domicile and Remittance basis
- Statutory Residence
- Repatriation advice
- Double tax treaties
- Tax equalisation
- Personal Tax
- Assisting taxpayers with HMRC Investigations
Email: abonell@hwfisher.co.uk
Daphne Hemingway
London
Daphne Hemingway
Email: dhemingway@hwfisher.co.uk
Stuart Noakes
South East
Sam Stent
East Anglia
Lisa Wilson
North West
Lisa Wilson
Email: lisa.wilson@cowgills.co.uk
Nick Wright
Midlands
Nick Wright
As a member of the ICAEW and CIOT I specialise in technical corporate tax planning and company reorganisations advising on a variety of projects from mergers and acquisitions, management buyouts and demergers to venture capital schemes (EIS/SEIS) and employee incentives including share schemes.
I regularly write for various tax journals with articles published in Taxation, Tax Adviser and ICAEW Taxline.
Contributing author of Tolley's Tax Planning as well as CIOT Employment Tax Committee member.
I regularly present lectures to fellow professionals through various CPD providers including MBL, CPDStore and a variety of CIOT/ICAEW branches.
I also host of the Tax Hour podcast, the links can be found here
or hereSupporting you across the UK
If you are concerned the 2025 Autumn Budget is going to affect you, we have Champions across the UK who are engaged and ready to support you.
Get in touch with us below to discover who your local Business Champion is, and we'll ensure you're on top of any changes.
Let's strengthen your
organisation’s financial future.
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