2025-26 Update: UK Tax

by Sarah Laing

With a new Government, major announcements in the Autumn Budget and Spring Statement, and the Finance Act 2025, this year brings significant tax changes for accountants to keep up with.

price £100+vat
cpd hours 4 CPD hours
access 120 days' access

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This course will enable you to

  • Apply the latest tax rates, thresholds and allowances
  • Navigate the complex IR35 rules and recent case law
  • Understand the new foreign income and gains regime for non-UK domiciles
  • Evaluate key business tax updates, including National Insurance, mandatory payrolling, and Corporation Tax
  • Explain the new residence-based regime for Inheritance Tax
  • Explore VAT changes, including late payment penalties and the removal of private school exemptions
  • Advise on changes to Stamp Duty Land Tax rates and thresholds

About the course

With a new Government in place, major announcements in the Autumn Budget and Spring Statement, and the Finance Act 2025 passing through a new Parliament, this year brings significant change for accountants to keep up with.

This course brings you up to speed with the most important developments in personal, business, capital, and indirect taxation. It focuses on what’s changed, what it means for your work, and how to adapt effectively.

Get fully briefed on the latest tax landscape and gain the knowledge and confidence to apply updated rates and thresholds, advise on legislative impacts, and support your clients or organisation through a period of significant transition.

Look inside

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Contents

  • Personal tax
    • Overview
    • Income tax rates and thresholds
    • IR35 update: Where are we now?
    • Non-UK domiciled individuals
    • Tax changes for non-UK domiciled individuals
    • FIG regime
    • Impacts of the FIG regime
  • Business tax
    • Overview
    • Corporation Tax rates
    • Corporation Tax Roadmap 2024
    • Trading and property allowances
    • NICs for the self-employed
    • Changes for employers
    • Employers’ NICs and Employment Allowance
    • National Minimum Wage
    • Mandatory payrolling
    • Furnished holiday lettings
  • Capital tax
    • Overview
    • Capital Gains Tax rates and allowances
    • Annual exemption
    • Business Assets Disposal Relief
    • Investors’ Relief
    • BPR and APR
    • The reliefs
    • The changes
    • IHT residence-based regime
    • How is residence determined?
  • Indirect tax
    • Closing the tax gap
    • Late payment penalties for VAT
    • Time to pay arrangements
    • VAT: Private school fees
    • Administration for schools
    • Stamp Duty Land Tax
    • Changes to standard SDLT
    • Higher rates and first time buyer's relief
    • Alcohol duty
    • Reliefs, reduced rates and administration

How it works

Author

Sarah Laing

Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.

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Total CPD unitshourshours4 unitshourshours21 units20 hours21 hours1,500+ unitshourshours1,500+ unitshourshours
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