Autumn 2025 UK Budget: What Non-Residents Need to Know

At the time of writing, the Autumn 2025 UK Budget has not yet been delivered. However, public statements, independent forecasts and informed press coverage all point toward a Budget that must raise revenue, support growth and demonstrate fiscal discipline. For non-UK residents and overseas owners of UK companies or property, these changes may affect what you file in the UK, how much tax you pay and how attractive it is to hold assets here. This article summarises the key measures widely expected or discussed, explains the potential impact for non-residents and UK-connected businesses, and outlines how Accusolve Accountants can help you navigate the changes. It is based on publicly available information and should not be treated as a statement of law; the final position will depend on legislation enacted by Parliament.

1. Budget Context: Why the UK Is Under Pressure to Raise Revenue

The UK government faces ongoing pressure to fund public services while meeting its own fiscal rules. Recent commentary from the House of Commons Library and independent think-tanks highlights limited headroom within those rules, meaning the Chancellor is more likely to look at “stealth” measures such as frozen thresholds, targeted property taxes and restriction of reliefs rather than headline increases in the main income tax or VAT rates.

For non-UK residents, this matters because many of the likely levers—capital gains tax, property taxation, anti-avoidance rules and tightening of reliefs—fall disproportionately on mobile capital and investment structures commonly used by international clients. Having a clear view of your UK exposure in advance of the Budget is therefore essential.

2. Expected Themes in the Autumn 2025 UK Budget

While the final details will only be known on Budget day, several themes have emerged repeatedly in official briefings and reputable reporting. These are not yet law, but they serve as a useful guide for what non-residents and internationally connected businesses should be thinking about.

2.1 Freezing Income Tax Thresholds

One widely discussed measure is an extension of the current freeze on personal income tax thresholds. Rather than changing the basic, higher or additional rates, the government can increase the tax take simply by keeping thresholds static while wages and investment income rise.

For non-UK residents, this may be most relevant if you:

• Have UK employment income or directors’ fees taxable through PAYE.
• Receive UK rental income or trading profits that bring you into Self Assessment.
• Plan to return to UK tax residence while still holding significant UK assets.

Accusolve can review your situation and advise how the freeze interacts with your wider tax services profile, including whether restructuring UK income streams or timing payments differently could reduce exposure.

2.2 Property and “Wealth” Taxes

The government has signalled an intention to focus more on “unearned” gains and housing wealth. Proposals discussed in the press include:

• Additional council tax or national property charges for very high-value homes.
• Reforms to SDLT and other transaction-based property taxes.
• Stronger enforcement against undeclared rental income and empty properties.

None of these measures are confirmed until the Budget, but they could significantly affect overseas owners of UK property—especially non-resident landlords and those holding London residential property through UK or offshore special purpose vehicles (SPVs).

Accusolve supports property investors and landlords with:

• Non-Resident Landlord Tax compliance and rental income calculations.
• Ongoing accounting services for UK property companies and SPVs.
• Capital gains calculations and reporting through our Capital Gains Tax service when you dispose of UK property or shares in a property-rich SPV.

2.3 Capital Gains Tax (CGT) and Business Reliefs

Capital gains tax is another area where change is often considered. Commentary ahead of the Autumn 2025 Budget has highlighted:

• Potential reforms to rates on gains from property and financial assets.
• Further tightening of generous reliefs such as Business Asset Disposal Relief.
• Closer alignment of CGT and income tax for certain types of returns.

For non-residents, CGT matters most when:

• You sell UK residential or commercial property.
• You dispose of shares in a UK company that is “property-rich”.
• Your UK company sells assets and pays corporation tax on chargeable gains.

Accusolve’s CGT and CT600 Tax Return support helps you calculate gains correctly, apply any available reliefs and report within HMRC deadlines, including the strict 60-day reporting rules for UK property disposals by non-residents.

2.4 Corporate Tax and International Structures

With a continued focus on raising revenue from larger businesses and “envelope” structures, we can expect renewed attention on:

• Corporation tax paid by profitable UK entities, including SPVs holding UK real estate.
• Rules on permanent establishments and when overseas companies are treated as trading in the UK.
• Anti-avoidance rules targeting artificial diversion of profits and excessive interest deductions.

If you are a non-resident director or shareholder of a UK company, it is essential to ensure your structure is robust and your filings are up-to-date. Accusolve provides:

• UK company formation and structuring advice for overseas owners.
• Full annual accounts & compliance for UK entities.
• Ongoing virtual finance office support and part-time CFO services for growing UK operations.

2.5 Compliance and HMRC Enforcement

In recent years, HMRC has invested heavily in data analytics and international information-sharing. The Budget is likely to reinforce this direction of travel, with continued emphasis on:

• Identifying undeclared rental income and gains by non-resident owners.
• Ensuring offshore structures with UK assets are correctly disclosed.
• Penalising late or missing filings more consistently.

Accusolve’s HMRC registration, filing reminders and company compliance services are designed to keep non-resident directors and overseas owners on the right side of UK rules without needing to be physically present in the UK.

3. What Overseas Clients Should Do Before and After the Budget

Although we cannot know the final measures until the Chancellor speaks, there is plenty that non-residents and UK-connected businesses can do now to be ready—and to respond quickly once the detail is published.

3.1 Map Your UK Exposure

Start by listing all UK-connected assets and activities:

• UK residential and commercial property (held personally or via companies).
• Shareholdings in UK companies or property-rich SPVs.
• UK trading activities, including e-commerce, logistics or staff based in the UK.
• Existing UK loans, guarantees or intra-group arrangements.

Accusolve’s maintaining good standing and financial statements services can help you bring together a clear picture of your UK position ahead of any changes.

3.2 Review Planned Disposals and Restructurings

If you are considering selling a UK property, restructuring your shareholdings or exiting a UK business, the Budget could affect:

• The rate of CGT or corporation tax on the disposal.
• The availability of reliefs or allowances you are relying on.
• The best timing for completion in relation to the tax year.

Through our financial forecasting and growth strategy services, we model different scenarios so you can make informed decisions about when and how to restructure.

3.3 Check Your Residency and Treaty Position

Tax outcomes often depend as much on your residency status and treaty position as on headline UK rates. Accusolve can help you:

• Assess your UK tax residence using our tax residency and arrival & departure planning services.
• Understand how double tax treaties impact CGT, dividends and interest.
• Coordinate UK returns with advisers in your home jurisdiction.

4. How Accusolve Supports Non-Residents Through Budget Changes

Accusolve Accountants is AAT-regulated and specialises in working with non-UK residents who own UK companies, property or investments. Whether you are an expat landlord, an overseas founder using a UK limited company or an international investor with a UK portfolio, we provide end-to-end support across:

• UK company formation and structuring via company formation services and registered office address solutions.
• Ongoing accounting and tax compliance through accounting services, year-end accounts and tax services tailored to non-residents.
• Capital gains, property and non-resident filings including capital gains tax, non-resident tax returns and double taxation relief claims.
• Strategic finance for growing UK businesses with our virtual finance office and part-time CFO services.

Because we operate as a fully remote, cloud-first firm, you can manage your UK affairs from anywhere in the world while knowing that your obligations to HMRC and Companies House are under control.

Disclaimer: This article is for general information only and does not constitute legal or tax advice. Tax law can change quickly, particularly around a UK Budget. You should seek personalised advice from Accusolve Accountants or another suitably qualified professional before taking or refraining from any action.