Raised the minimum tax-loss threshold for publicly naming deliberate tax defaulters from £25,000 to £50,000.

This Order increases the financial threshold that triggers the public disclosure of deliberate tax defaulters by HM Revenue and Customs.

It amends the Finance Act 2009 to ensure that the Commissioners only publish the names and details of persons penalised for deliberate defaults when the potential tax lost exceeds £50,000.

This change applies to taxpayers across the United Kingdom who are subject to penalties for deliberate tax inaccuracies or failures to notify.

Activated late payment and repayment interest rules for the UK carbon border adjustment mechanism effective January 2027.

This Order establishes 1st January 2027 as the commencement date for standardized interest rules regarding the carbon border adjustment mechanism (CBAM).

It mandates that the late payment interest provisions in section 101 and the repayment interest provisions in section 102 of the Finance Act 2009 apply to all CBAM-related sums, including penalties.

The order applies to His Majesty's Revenue and Customs (HMRC) and any persons or entities liable for payments or entitled to refunds under the UK carbon border tax regime.

This order established September 1st, 2025, as the effective date for applying late payment interest to alcohol duty owed to HMRC.

This Order, made under the Finance Act 2009, sets September 1st, 2025, as the commencement date for applying late payment interest to alcohol duty owed to Her Majesty's Revenue and Customs (HMRC).

The interest regime is defined in section 101 of the Finance Act 2009 and applies to sums due under any enactment but paid late.

The applicable interest rate is detailed in the Taxes and Duties, etc (Interest Rate) Regulations 2011.

The 2025 regulations amended multiple existing tax regulations, increasing the interest rate payable to HMRC on outstanding tax liabilities.

The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025 amend several existing regulations to increase the interest rate on unpaid taxes owed to HMRC. The changes affect various tax areas, including income tax, air passenger duty, and customs duties, raising the interest rate by 1.5% in each affected area.

The regulations came into force on April 6, 2025, and are supported by prior legislation.