Established a formal tax settlement scheme for individuals and employers to resolve outstanding loan charge liabilities and associated inheritance tax issues.

These regulations establish the Loan Charge Settlement Scheme, providing a framework for individuals and corporate employers to settle liabilities arising from certain loans or quasi-loans treated as employment or trading income.

The instrument directs HM Revenue and Customs (HMRC) to identify eligible persons, calculate settlement offers using prescribed methodologies, and manage the collection of settlement amounts as Crown debts.

It applies to taxpayers liable for loan charge amounts under the Finance (No. 2) Act 2017, excluding those suspected of being tax arrangement promoters, and introduces specific inheritance tax exemptions for those who enter into a settlement agreement.

Exempted specific classes of tax advisers, including IOSS representatives and local government tax specialists, from the requirement to register with HMRC.

These Regulations expand the list of exceptions to the mandatory tax adviser registration regime established by the Finance Act 2026.

They exempt individuals acting as Import One Stop Shop (IOSS) representatives for Northern Ireland VAT, advisers dealing with taxes not payable to HMRC such as council tax, and those providing property valuations through the Valuation Office. The requirements apply to tax advisers interacting with His Majesty's Revenue and Customs, narrowing the scope of who must register under the national regime starting 17 August 2026.

Established the formulas for calculating UK CBAM rates and defined the verification procedures for importers to claim relief for carbon prices paid abroad.

These Regulations establish the technical framework for determining the UK Carbon Border Adjustment Mechanism (CBAM) rate and the eligibility for carbon price relief starting 1 January 2027.

The instrument directs HM Revenue and Customs and the Treasury to oversee calculations based on UK Emissions Trading Scheme auction prices and sets strict verification standards for importers seeking to reduce their CBAM liability.

It applies to importers of specified carbon-intensive goods, requiring them to calculate an effective carbon price paid in the country of origin and maintain comprehensive records for six years.

Set the commencement dates and transitional registration rules for the mandatory HMRC registration of tax advisers.

These Regulations establish the commencement dates for the mandatory registration of tax advisers under the Finance Act 2026 and provide transitional arrangements for existing practitioners.

The order introduces a staggered implementation schedule, dividing tax advisers into four tranches based on their current HMRC digital credentials and the specific types of services they provide, such as payroll or regulated financial activities.

The Treasury directs that advisers with an existing Agent Services Account be automatically deemed registered as of 18 August 2026, while other advisers must comply by specific deadlines ranging through April 2027.

Updated the official list of import duty suspensions and expanded the legal scope for placing conditions on those suspensions from 5 August 2026.

These Regulations update the United Kingdom’s list of goods exempt from certain import duties and modify the conditions under which these suspensions apply.

They direct the use of an updated Tariff Suspension Document, which incorporates new business-requested suspensions and technical corrections.

The regulations apply to all importers of goods into the UK, specifically empowering the Treasury to enforce geographic restrictions, such as the exclusion of goods from Russia and Belarus, by broadening the types of conditions that can be attached to duty suspensions.

Determined that the regulatory frameworks for central counterparties in several overseas jurisdictions are equivalent to United Kingdom standards to facilitate cross-border clearing services.

These Regulations establish the Treasury's determination that the legal and supervisory frameworks governing central counterparties (CCPs) in Australia, Hong Kong, India, Japan, South Africa, the United Arab Emirates, and the United States are equivalent to those of the United Kingdom.

The order directs the Bank of England to treat specified CCPs in these jurisdictions as meeting necessary regulatory standards, provided they are supervised by the designated national authorities listed in the Schedule.

These determinations apply specifically to CCPs established in the named jurisdictions and, in the case of certain United States entities, are contingent upon the maintenance of specific internal rules regarding procyclicality and financial resources.

Designated Amazon Web Services, Google Cloud, Microsoft, and Oracle as critical third parties to the UK financial system.

The Critical Third Parties (Designation) Regulations 2026 designates four specific technology service providers as 'critical third parties' under the Financial Services and Markets Act 2000.

It applies to Amazon Web Services EMEA SARL, Google Cloud EMEA Limited, Microsoft Ireland Operations Limited, and Oracle Corporation UK Limited.

By designating these entities, the Treasury subjects them to a regulatory framework intended to manage risks to the stability of the UK financial system stemming from the services they provide to financial institutions.

Amended the 2014 Order to update and clarify which regulatory functions of the FCA and PRA are eligible for investigation under the statutory Complaints Scheme.

This Order modifies the list of regulatory functions of the Financial Conduct Authority (FCA) and the Prudential Regulation Authority (PRA) that are subject to the statutory Complaints Scheme.

It mandates that certain functions under the Money Laundering Regulations 2017 and the Securitisation Regulations 2024 fall within the scope of independent investigation for maladministration, while specifically excluding legislative actions such as making technical standards and issuing general guidance.

The Order applies to the UK's financial regulators and ensures certain administrative duties are subject to oversight by the independent complaints commissioner.