The UK’s carried interest tax regime

modern abstract architecture background with building structure line and space in monotone colormodern abstract architecture background with building structure line and space in monotone color

The UK’s carried interest tax regime

This article was originally published in the 6th edition of European Investment Fund Review

October 21, 2025

United Kingdom
United Kingdom
United Kingdom
In the 6th edition of European Investment Fund Review, Richard Surtees and Benjamin Shem-Tov discuss the UK’s current carried interest tax regime and explore the upcoming reforms to this regime which were announced by the UK’s Chancellor in the 2024 Autumn Budget.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer.

Services

Industries

Key contacts

richardsurtees@eversheds-sutherland.com

Richard Surtees

Partner

United Kingdom

Ben Shem Tov

Benjamin Shem-Tov

Principal Associate

United Kingdom

Latest Insights

Latest News

Latest Events

modern office interior glass ceiling architectural lines corporate building

legal updates

June 04, 2026

FS+ Country Updates – May 2026

Generic building in front of sun (1)

legal updates

June 03, 2026

Global Life Sciences & Healthcare Bulletin

glass facade building reflection blue sky modern corporate architecture

legal updates

June 03, 2026

Commercially Connected shorts - 3 June 2026

shopping district

legal updates

May 29, 2026

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website.