This table is a ‘ready reckoner’ showing estimates of the effects of illustrative tax changes on tax receipts from 2025 to 2026, 2026 to 2027, and 2027 to 2028, based on an April 2025 implementation. All estimates show the impacts of the various illustrative changes on top of what is already assumed in the indexed baseline i.e. generally revalorisation plus any rates and allowances announced previously up to and including the Spring Budget 2024.

Archived copies of this publication can be found in The National Archives.