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The 2025 UK Budget announced a series of proposed reforms to EMI, expected to take effect from 6 April 2026. These changes are designed to broaden the scheme’s accessibility and increase its flexibility, making it more attractive to a wider range of relevant businesses.
Our experts unpack the key announcements of the Autumn Budget, explore the implications for businesses and individuals, and answer your questions live.
Read the latest changes from the Budget that may impact international businesses here...
From 6 April 2026, Incorporation Relief will no longer apply automatically. Why have HMRC made this change and what do you need to know?
Download our summary of the 2025 Budget, which contains all the key points you need to know, in one place. Download here.
What is the real impact of the Income Tax threshold freeze? What can individuals do to mitigate the impact? Read more here...
For landlords, the property Income Tax changes means higher tax bills on rental profits at a time when mortgage rates and operating costs are already squeezing margins.
Mohammed Mogra, Tax Director at Price Bailey, shares his surprise at the lack of R&D policy changes in the latest Budget in this quick read.
New analysis shows 8.3 million Brits now in higher tax brackets, with regional disparities and few feeling better off despite wage increases.
Read the major policy changes announced around electric vehicles in the Autumn Budget 2025 here...
Steve Butcher shares his initial thoughts on the expanded EMI scheme in this quick read.