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Chancellor Rachel Reeves is set to deliver her Autumn Budget on 26 November 2025. With borrowing at a five-year high and public finances under pressure, speculation is growing about which tax changes may be announced to raise revenue.

While nothing will be confirmed until Budget Day, it’s worth considering the areas most likely to affect individuals and businesses here in Northern Ireland.

At Exchange Accountants, we’re proud that a recent client survey showed 99% of our clients would be happy to recommend us to family and friends. For us, this is more than just a statistic — it’s a reflection of the relationships we’ve built and the trust our clients place in us.

In business, financial risks don’t always appear on the surface. Sometimes they hide in the detail — and if left unchecked, they can grow into serious problems that affect profitability, compliance, or even a company’s survival. This is where forensic accounting comes into play.

At Exchange Accountants, we are advising clients to review their inheritance planning following significant changes to the way pension savings are treated for inheritance tax (IHT).

Chancellor Rachel Reeves confirmed in the last autumn Budget that unspent pension pots will now form part of an individual’s estate for IHT purposes, regardless of age at death.

This is a major shift away from previous rules, where pensions could usually be passed on tax-free if the deceased was under 75.

f you have employees or clients with children aged between 16 and 19 years old, there is an important deadline approaching that could impact their entitlement to Child Benefit — worth up to £1,354 a year.