Our Brief Summary
Autumn Statement 26 November 2025
- Dividend Tax rate changes from 6 April 2026: the 8.75% ordinary rate will be increased by 2 percentage points to 10.75% and the upper rate will be increased by 2 percentage points to 35.75%. The additional rate will remain unchanged at 39.35%.
- Property Rental taxes from April 2027 are increasing. The property basic rate will be 22%, the property higher rate will be 42%, and the property additional rate will be 47%.
- New 40% First Year Allowance available from 1st January 2026, incorporated and unincorporated businesses.
