Overview and key points
The Autumn Budget 2025 introduces subtle yet significant changes that will impact both personal and business finances. From frozen tax thresholds and ISA updates to dividend tax increases and new capital allowances, these measures require proactive planning. Our Ecosystem Partners – Integrity365 and The CFO Centre – break down the key points in plain English and share actionable steps to help individuals and businesses prepare with confidence. Whether you’re managing personal wealth or steering a company through fiscal changes, this article highlights what’s changed, what it means for you, and how to stay ahead.
Key takeaways
Tax thresholds frozen until 2031, creating fiscal drag for individuals.
ISA allowances and VCT relief reduced – plan investments early.
Businesses face dividend tax increases and new capital allowance rules.
Early planning and expert advice are essential to manage personal wealth and business cashflow effectively.
Insights provided by our Ecosystem Partners: Integrity365 and The CFO Centre
Introduction
The Chancellor’s Autumn Budget always leaves people wondering how it will impact their personal and business finances, and this year is no different. With headlines swirling and speculation everywhere, many clients are asking: What does this mean for me and my business?
To help answer that question confidently, our Chief Client Officer, Jonathan Miller, hosted a focused session with two of our brilliant Ecosystem Partners:
- Sophie Hazlehurst, Chartered Financial Planner and Independent Financial Adviser from Integrity365
- Patrick Murray, CFO at The CFO Centre
Their goal: to break down the Budget in plain English and share actionable insights so individuals and businesses can prepare with confidence
What’s changed for individuals
Insights provided by Sophie Hazlehurst, Integrity 365
The Autumn Budget 2025 may not have introduced sweeping reforms, but its subtle changes will have long-term implications for personal wealth.
Tax thresholds frozen until 2031
- Tax bands remain unchanged, creating “fiscal drag” as inflation pushes more people into higher tax brackets.
ISA and Investment Updates
- Cash ISA allowance for under-65s will drop to £12,000 in two years.
- VCT income tax relief falls from 30% to 20% next year.
Inheritance Tax Exposure
- Rising asset values mean more estates will be impacted by April 2027.
Actionable steps: how individuals can prepare now
Sophie’s advice is clear: don’t panic—plan early.
Start by:
- Reviewing your pension and ISA strategy.
- Building flexibility into your retirement plan.
- Seeking independent financial advice to stay ahead of fiscal drag and inheritance tax exposure.
Read the full Q&A with Sophie Haslehurst: Autumn Budget 2025 explained – What it means for your personal finances
What’s changed for businesses
Insights provided by Patrick Murray, The CFO Centre
These measures introduced in the Autumn Budget 2025 will require businesses to rethink reward structures, investment timing, and cost management, making cashflow forecasting and scenario planning essential.
Patrick’s message was simple: start planning now.
Dividend Tax Increase
- Basic and higher rates rise by 2%, affecting remuneration strategies for business owners.
Capital Allowances
- New 40% first-year allowance from April 2026.
- Main writing-down allowance drops from 18% to 14%.
Employee Incentives
- Enterprise Management Incentive (EMI) scheme thresholds have been expanded.
- Employee Ownership Trust (EOT) relief reduced from 100% to 50%.
Other Key Changes
- Changes to multipliers will provide relief for retail, hospitality, and leisure sectors.
- EV tax: per-mile charge replaces fuel duty from April 2028.
- Agricultural and Business Property Relief allowances can now transfer to a surviving spouse, potentially shielding up to £3m of assets from IHT.
Actional Steps: how businesses can prepare
How should business owners respond to the Budget? Patrick’s advice: Plan early and model the impact.
- Review dividend vs salary mix ahead of tax increases.
- Assess capital expenditure timing to maximise allowances.
- Revisit employee incentive schemes—expanded EMI thresholds could open new opportunities.
- Build wage increases and business rate changes into forecasts.
- Prepare for EV tax implications if you operate a fleet.
- Seek expert advice on succession planning and inheritance tax relief.
Focus on:
- Reviewing dividend vs salary mix ahead of tax increases.
- Timing capital investments to maximise allowances.
- Updating employee incentive schemes and succession planning.
Read the full Q&A with Patrick Murray: Autumn Budget 2025 explained – What it means for your business
The bottom line
Beyond the noise surrounding the Autumn Budget 2025, remember you’re not alone in navigating these changes. Planning early, staying informed, and seeking expert guidance can help protect your wealth and keep your business resilient. While budgetary pressures may leave many feeling compelled to cut costs, insurance and protection should always remain a priority – these safeguards are more critical than ever as we navigate this uncertain world. To ensure you have the right cover in place, speak with one of our risk advisers today, so you can move forward with confidence and peace of mind.
Source – Budget 2025 (HTML) – GOV.UK