The survey, conducted between 16 and 29 June 2025, highlights a sharp shift from Deloitte’s Q4 survey last year, when the UK ranked sixth behind its global peers.
Since then, it has climbed ahead of the US, the Middle East, Europe, and Japan in the rankings.
Greater risk appetite among financial heavyweights has helped propel the UK up the rankings, with 17% of finance leaders now viewing this as a time to take on more balance sheet risk—up from 12% in the previous quarter.
At the same time, UK corporates have begun to shift away from defensive strategies for the first time in a year, according to the research.
Richard Houston, senior partner and chief executive of Deloitte UK, commented: “These results point to a change in sentiment, with the UK increasingly seen as a top-tier global investment destination. This renewed optimism, alongside growing risk appetite, is encouraging and highlights the UK’s strong investment potential.”
The survey also showed a slight improvement in business sentiment among CFOs in Q2, with the business optimism index rising from -14% to -11%.
Finance chiefs now expect inflation to fall to 2.9% by mid-2026 and anticipate that the Bank of England will reduce its base rate to 3.75% within the next year, down from the current 4.25%.