13/12/2025
🍂 Autumn Budget 2025 – What Actually Changed for Limited Companies 🍂
The Chancellor has now delivered the Autumn Budget 2025, and while there were no headline-grabbing tax rises for businesses, there are some important confirmed changes that limited company directors should be aware of 👇
🔹 Corporation Tax
• No change to rates – 25% main rate and 19% small profits rate remain
• Marginal relief between £50k–£250k stays in place
• Late filing penalties will increase (from April 2026), so compliance is more important than ever
🔹 Capital Allowances & Investment
• Full expensing continues, allowing 100% tax relief on qualifying plant & machinery
• Writing Down Allowance will reduce from 18% to 14% from April 2026
• New 40% First-Year Allowance introduced for certain assets from January 2026
🔹 Share Incentives & Growth
• EMI scheme expanded from April 2026 – higher employee limits, asset thresholds and option values
• Stamp Duty Relief for newly listed UK companies for the first 3 years after listing
🔹 Employment Costs
• National Minimum Wage increases from April – something many companies will need to factor into payroll budgets
🔹 Business Rates & R&D
• Business rates reliefs adjusted – smaller retail, hospitality & leisure businesses benefit most
• New R&D Advance Assurance pilot to help SMEs gain clarity before submitting claims
📌 The takeaway:
This Budget focuses on stability and long-term planning, rather than increasing business taxes. That said, changes to allowances, wages, and compliance rules mean it’s a good time to review your company’s tax strategy.
If you’d like help understanding how these changes affect your limited company, feel free to get in touch or follow for more updates.
Signature Bookkeeping - Księgowość