The Resolution Foundation’s 'Call of Duties: Revenue and Reform for Autumn Budget 2025', published on 23 September 2025, outlines a package of measures aimed at broadening the tax base while addressing the distortions between employment, self-employment, and business structure while ensuring more consistent treatment of different forms of income. The report also places particular emphasis on reducing distortions within the National Insurance (NI) system. A key focus is the treatment of employer pension contributions and salary sacrifice arrangements, which the Foundation argues creates arbitrary advantages for some workers and businesses while narrowing the tax base. The report proposes reforming pension tax relief by extending employer NI to employer pension contributions and compensating by relief for employee contributions, moderating the NI relief on salary sacrifice, for example by applying employer NI at half rate or capping relief, and shifting part of employee NI into income tax so that pensioners and other non-employed income earners contribute more fairly. The report emphasises that such changes should be phased and modest, to avoid shock effects on wages, employment or smaller firms.