2025-26 Update: UK Tax

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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.

£100 +VAT

4 CPD hours

120 days’ access

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Use ACPD101 for 10% off any purchase.

2025-26 Update: UK Tax

£100 +VAT

4 CPD hours 120 days’ access
Use ACPD101 for 10% off any purchase.

2025-26 Update: UK Tax

This course is not currently available. To find out more, please get in touch.

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.

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 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.