UK Autumn Budget 2025 – Summary, Key Points & Analysis

mzhanif
7 days ago
1 min read

This year’s Budget, set for 26 November 2025, is shaping up to be pivotal — especially for those leaving the UK or managing cross-border assets.

1. The Rumoured 20% “Exit Tax”

The government may introduce a 20% exit tax on unrealised gains for individuals who become non-UK tax residents.What’s known so far:

Could apply from the day of the Budget announcement.
Likely to target wealthy individuals and large shareholdings.
Aim: Prevent residents from emigrating to avoid CGT.If enacted, proper Statutory Residence Test (SRT) evidence will be crucial to confirm the exact date you became non-resident.

2. Dividend & CGT Adjustments

Expect further tightening:

Dividend allowance stays at £500.
Possible rise in CGT rates on disposals over £1m.
Simplified CGT reporting for property sales via digital portals.

3. SME Incentives & R&D Credits

Good news for small businesses:

Expanded R&D tax relief under a unified scheme.
Continued support for manufacturing and green-tech sectors.

4. Non-Resident Property Owners

HMRC may impose stricter transparency rules for overseas property ownership, requiring beneficial owner disclosure.

5. Making Tax Digital (MTD) Expansion

From April 2026, MTD for Income Tax applies to self-employed individuals earning over £30,000. Cloud bookkeeping tools like Xero and QuickBooks will become essential.

📩 Sign up for Yahesa’s post-Budget insights to see how these measures impact UK expats and UAE residents.

Tags: uk budget 2025, uk exit tax, capital gains, dividend tax, making tax digital