Закон о финансах 2025 года

Abolition of the traditional “remittance basis” for non‑UK domiciliaries. Introduction of a residence-based foreign income and gains (FIG) system from 6April2025, obliging long-term UK residents to be taxed on worldwide income/gains in-year Confirmation of the 20% basic, 40% higher, and 45% additional rates for 2025–26 Freezing the £5,000 savings allowance for 2025–26 Adjustments to CGT rates, including raising the higher-rate CGT from 20% to 24% Changes to the UK’s implementation of Pillar Two global minimum tax rules effective for periods from 31Dec2024 Removal of the VAT exemption on private school fees, vocational training, and board/lodgings Abolition of the Furnished Holiday Lettings regime Increased Stamp Duty Land Tax rates on certain transactions Extension of the Energy Profits Levy on oil & gas sectors