In this immediate post-statement breakdown of the Autumn Budget 2025, you get a clear, structured explanation of the tax changes announced by Rachel Reeves, with a focus on how they affect expats, non-UK residents, and globally mobile individuals.

You’ll hear straightforward guidance on:

• Frozen income tax and NI thresholds until April 2031

What fiscal drag means for your long-term tax position.

• New council tax surcharge for £2m+ and £5m+ homes (from 2028)

How the High-Value Council Tax Surcharge (HVCTS) works and who pays it.

• Major changes to voluntary National Insurance for non-residents (from 2026)

Why Class 2 NI is ending for those abroad, and how Class 3 replaces it.

• Higher taxes on dividends, savings and property income

What the 2% rise means for investors and landlords from 2026/27.

• Abolition of dividend tax credits for non-residents

What your new two-option framework looks like if you receive UK dividends from overseas.

• Updated anti-avoidance rules for temporary non-residents

Why repatriated dividends from certain 'closed companies' will now be taxable.

• A new £2,000 cap on tax-free pension salary sacrifice (from 2029)

What changes for employers and employees.

• Cash ISA allowance reduced from 2027

How the new £12,000 cash limit applies, and the exception for over-65s.

At LSR Partners, you get clarity and confidence in navigating these changes, ensuring you pay the right tax in the right place at the right time, stay compliant across borders, and plan strategically for the years ahead.

If the Budget raises questions about your own tax position, we’re here to guide you.

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Brought to you by LSR Partners – helping you pay the right tax in the right place at the right time.

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