Added employee loans and living accommodation to the list of benefits that employers can tax directly through the PAYE system.

These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 to include employee loans and living accommodation as 'specified benefits' that can be processed through the Pay As You Earn (PAYE) system.

They establish specific calculation methods for the cash equivalent or relevant amount of these benefits and permit employers to make reasonable assumptions regarding contract-based information for these calculations.

The measure enables employers to apply for 'authorised employer' status to payroll these specific benefits starting from the 2027-28 tax year.

The Regulations amended the 2003 PAYE Regulations to grant HMRC authority for using PAYE coding to collect the Winter Fuel Payment Charge.

These Regulations, enacted by His Majesty's Revenue and Customs (HMRC), amend the primary Income Tax (Pay As You Earn) Regulations 2003 to authorize HMRC to implement PAYE coding adjustments specifically for the purpose of collecting the Winter Fuel Payment Charge throughout a tax year.

This amendment inserts a new regulation (14BA) allowing HMRC to determine taxpayer codes to ensure the income tax liability arising from the Winter Fuel Payment Charge is deducted from PAYE income during the year, and to manage any resultant overpayments.

The Order modified Section 4A of the Social Security Contributions and Benefits Act 1992 to assimilate income tax and social security contribution law related to umbrella companies and deemed employment.

This Statutory Instrument, made by HM Treasury with the concurrence of the Secretary of State, modifies section 4A of the Social Security Contributions and Benefits Act 1992 to align social security contribution rules with recent changes made to income tax legislation by the Finance Act 2026 concerning workers supplied through service companies and umbrella companies.

The Order primarily empowers the Treasury to introduce regulations holding certain persons jointly and severally liable with umbrella companies for contributions, and to treat payments made under deemed employment scenarios with 'purported umbrella companies' as earnings for contributions purposes.

The Order modified Section 4A of the NI Social Security Contributions and Benefits Act 1992 to align contribution liability with income tax rules related to worker supply and umbrella company arrangements.

This Statutory Instrument, made by the Treasury with the concurrence of the Department for Communities, modifies Section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

The primary purpose is to assimilate the law on social security contributions with changes made to income tax law by the Finance Act 2026, particularly regarding earnings paid to workers supplied by service companies or channeled through umbrella companies.

The Order inserts powers allowing regulations to make individuals jointly and severally liable alongside umbrella companies for contributions, define how payments received under deemed employment rules (ITEPA 2003 section 61Z1) are treated as earnings, and assign the purported umbrella company as the secondary contributor for those payments.

The Treasury amended sections of the Income Tax (Earnings and Pensions) Act 2003, specifically increasing statutory monetary thresholds for calculating the taxable cash equivalent of car fuel benefits, van benefits, and van fuel benefits, effective from April 6, 2026.

The Treasury enacted this Order using powers under the Income Tax (Earnings and Pensions) Act 2003 to amend specific cash equivalent figures relating to the taxation of employee benefits for company cars and vans.

The Order increases the benchmark monetary amounts used to calculate the taxable benefit for car fuel, the cash equivalent of a van benefit, and the cash equivalent for van fuel.

These changes are effective from the 2026-27 tax year and subsequent tax years, affecting how private use of company vehicles is taxed as earnings.

The Regulations amended the Income Tax (Pay As You Earn) Regulations 2003 to replace references to the Inland Revenue with 'HMRC' in interpretation and electronic communication provisions.

These Regulations, enacted by the Commissioners for His Majesty’s Revenue and Customs, amend the Income Tax (Pay As You Earn) Regulations 2003, which come into force on November 24th, 2025.

The primary changes substitute references relating to the 'Inland Revenue' with 'HMRC' in two specific areas: the interpretation definition and the regulations concerning the use of unauthorized electronic communication methods.

These amendments are largely consequential and aimed at updating terminology and allowing Commissioners to undertake functions previously reserved for officers.

The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025 amended several existing regulations to include statutory neonatal care pay.

These regulations amend existing UK legislation to incorporate statutory neonatal care pay, as introduced by the Neonatal Care (Leave and Pay) Act 2023.

The amendments update the Statutory Payment Schemes (Electronic Communications) Regulations 2002 and Income Tax legislation (Pay As You Earn Regulations 2003 and Construction Industry Scheme Regulations 2005) to include references and administrative processes related to this new parental benefit.

The changes streamline administration and ensure consistent legal treatment of statutory neonatal care pay.

The 2025 regulations amended the 2003 PAYE Regulations by defining a 'secondary threshold' and modifying calculations for first relevant payments.

The Income Tax (Pay As You Earn) (Amendment) Regulations 2025, effective April 6, 2025, amend the 2003 PAYE Regulations.

Key changes include defining a 'secondary threshold' aligned with the 1992 Social Security Contributions and Benefits Act and modifying regulations 47(2), 48(2), 49C(2), and 49D(2) to use either the lower earnings limit or the secondary threshold (whichever is lower) for initial payments.

The amendments aim to enhance clarity and consistency in income tax deduction calculations.