Summary of Autumn Budget 2025 Changes Dates Order

We have copied the following from HM Treasury’s supporting documentation for the Autumn Budget 2025 changes dates.

Measures with effect from 26 November 2025 or before

The following are due for publication:

• Anti-avoidance rule relating to certain non-derecognition liabilities
• Capital Gains Tax — Employee Ownership Trusts
• Capital Gains Tax: non-resident capital gains
• Capital Gains Tax: share exchanges and reorganisations
• Capping inheritance tax trust charges for former non-UK domicile residents
• Creative industries and Research and Development tax reliefs: administrative changes
• Further amendments to Multinational Top-up Tax and Domestic Top-up Tax
• Inheritance tax and Infected Blood compensation payments
• Inheritance Tax: anti-avoidance measures for non-long-term UK residents and trusts
• Oil and gas taxation: Decommissioning Relief Deeds
• Residence-based tax regime: technical amendments
• Tobacco Duty: rate changes

Measures with effect from 27 November 2025

• Stamp Duty Reserve Tax: relief changes’ is due for publication.

Measures with effect from 2 December 2025

• Controlled foreign companies: interest on the reversal of state aid recovery’ is due for publication.

Measures, tax information and impact notes with effect from April 2026, 2027 and Beyond

• Abolition of the dividend tax credit for non-UK residents
• Advance tax certainty service: major investment projects with certainty  in advance
• Aggregates Levy: Devolution to Scotland
• Alcohol Duty: rates change
• Aligning PAYE and Overseas Workday Relief
• Annual Tax on Enveloped Dwellings — availability of relief
• Anti-avoidance rule relating to certain non-derecognition liabilities
• Benefits in kind: easement for plug-in hybrid electric vehicles
• Capital Gains Tax — Employee Ownership Trusts
• Capital Gains Tax: Incorporation Relief claims
• Capital Gains Tax: non-resident capital gains
• Capital Gains Tax: share exchanges and reorganisations
• Capping inheritance tax trust charges for former non-UK domicile residents
• Changes to charity tax rules
• Changes to Employee Car Ownership Schemes for Income Tax
• Changes to Gambling Duties
• Collective money purchase: registration of unconnected multiple employer schemes
• Construction Industry Scheme: tackling fraud
• Controlled foreign companies: interest on the reversal of state aid recovery
• Corporate Interest Restriction relief for certain capital expenditure in calculation of taxable earnings
• Corporate Interest Restriction: reporting companies
• Corporation Tax: increases to late filing penalties
• Creative industries and Research and Development tax reliefs: administrative changes
• Crown Immunity: repeal of old legislation
• Cryptoasset Reporting Framework: reporting of UK resident cryptoasset users
• Economic Crime Levy: changes to bands and charges
• Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCT) changes
• Enterprise Management Incentive scheme: increasing the limits
• First-year allowances for zero-emission cars and electric vehicle chargepoints
• Income Tax charge on Winter Fuel Payments
• Income Tax: cancelled, moved or curtailed shifts
• Income Tax: removal of the tax relief for additional homeworking expenses
• Inheritance Tax - Agricultural property relief and business property relief
• Inheritance tax and Infected Blood compensation payments
• Inheritance Tax: unused pension funds and death benefits
• Inheritance Tax: thresholds
• Inheritance Tax: anti-avoidance measures for non-long-term UK residents and trusts
• Inland border facilities: changes to port approvals legislation
• Introduction of Carbon Border Adjustment Mechanism
• Introduction of Vaping Duty Stamps Scheme on 1 October 2026
• Introduction of Vaping Products Duty
• Landfill tax rates for 2026 to 2027
• Loan charge independent review
• Maintaining the Personal Allowance and basic rate limit for Income Tax and National Insurance contributions thresholds, from 6 April 2028
• Modernising HMRCs outbound digital communications
• Further amendments to Multinational Top-up Tax and Domestic Top-up Tax
• New first-year allowance and main rate of writing-down allowances
• Oil and gas taxation: Decommissioning Relief Deeds
• PAYE changes for the umbrella company market
• Plastic Packaging Tax — mass balance approach and removal of pre-consumer plastic
• Reforming and requiring tax adviser registration with HMRC
• Removing VAT on donations of eligible good from businesses to charities
• Residence-based tax regime: technical amendments
• Stamp Duty Reserve Tax: relief changes
• Stamp Taxes on Shares: modernisation
• Tackling promoters of marketed tax avoidance
• Tackling tax adviser facilitated non-compliance
• Tax implications for Private Intermittent Securities and Capital Exchange System (PISCES)
• Temporary non-residence rules — post departure trade profits
• The expansion of workplace benefits relief
• The reform of transfer pricing, permanent establishment and Diverted Profits Tax
• Tobacco Duty: rate changes
• Tour Operators’ Margin Scheme: change in legislation for Private Hire Vehicle Operators
• Transfer pricing: international controlled transactions schedule
• VAT and Insurance Premium Tax: change to reliefs for qualifying motor vehicle leasing schemes
• VAT: Refunds of VAT for Combined County Authorities
• Vehicle Excise Duty for expensive car supplement threshold increase for zero emission vehicles

Other HMRC statement related documents

The following are due for publication:

• The HMRC tax debt strategy update: Corporate report
• The taxation of decentralised finance involving the lending and staking of cryptoassets: Consultation outcome
• Tackling the hidden economy by expanding tax conditionality to new sectors: Consultation outcome
• Promoting electronic invoicing across UK businesses and the public sector: Consultation outcome
• Tax implications for companies and employees in relation to employees trading their shares on PISCES: Policy paper
• Research and Development tax relief advance clearances: Consultation outcome
• Personal Tax: Offshore Anti-Avoidance external engagement: Policy paper
• Behavioural penalties reform: Consultation outcome
• Transfer pricing — scope and documentation: Consultation outcome
• Reform of transfer pricing, permanent establishment and Diverted Profits Tax: Consultation outcome
• Changes to tax rates for property, savings and dividend income: Policy paper