Adjusted tax rules and extended reporting deadlines for public service pension members receiving discrimination remedy payments.

This instrument modifies the tax treatment of public service pension schemes to facilitate the rectification of unlawful discrimination as required by the Public Service Pensions and Judicial Offices Act 2022.

It amends previous regulations to allow members to submit 'scheme pays' notices digitally via HMRC, extends deadlines for reporting increased tax liabilities, and provides specific tax frameworks for Armed Forces, judicial, and local government pension schemes.

The regulations apply to scheme administrators, His Majesty’s Revenue and Customs (HMRC), and members of public service schemes—including judges and teachers—who are eligible for a discrimination remedy.

Commenced Section 123 of the Pension Schemes Act 2026 regarding pension protection levies.

These Regulations bring into force Section 123 of the Pension Schemes Act 2026 on 29th June 2026.

The activated section grants the Board of the Pension Protection Fund the authority to adjust annual levies, including the power to reduce them to zero or a minimal amount, and establishes specific limits on how much those levies can be increased in subsequent years.

The order applies to the Secretary of State for Work and Pensions and the Board of the Pension Protection Fund.

Expanded the categories of individual pupil data that schools in England must record and report, including kinship care status, breakfast club attendance, and the outcomes of school exclusion reviews.

These Regulations amend the Education (Information About Individual Pupils) (England) Regulations 2013 to expand the scope of data that schools in England must provide to the Secretary of State.

The document directs maintained schools, Academy schools, pupil referral units, and non-maintained special schools to collect and report new information regarding pupils in kinship care, eligibility details for free school meals, and daily attendance records for free breakfast clubs.

Furthermore, it mandates the reporting of "managed moves"—where a pupil transfers institutions by agreement to avoid exclusion—and detailed tracking of the exclusion process, including cancellations and reinstatement decisions by governing bodies or review panels.

A typographical error in the signature block on page 10 of The Social Security Contributions (Umbrella Companies) Regulations 2026 has been formally corrected to read 'Justin Holliday'.

This document serves as a formal correction notice for The Social Security Contributions (Umbrella Companies) Regulations 2026, specifically amending page 10 by ensuring the second signature block correctly spells the name 'Justin Holliday' instead of the previously recorded 'Justin Holiday'.

Activated legal provisions allowing schools to access social security data to verify free school meal eligibility starting June 2026.

These regulations bring section 33 of the Children's Wellbeing and Schools Act 2026 into force on 1 June 2026 for England.

This legal change authorizes the Department for Education and other government departments to share social security, asylum support, and tax credit information with schools and local authorities.

The primary purpose of this information sharing is to verify eligibility for free school meals and to calculate financial assistance linked to child welfare and educational provision.

The Armed Forces (Pension and Compensation on Termination of Service) (Amendment) Regulations 2022 amended the existing UK regulations governing pensions and compensation upon service termination for Armed Forces personnel.

These 2022 Regulations amend the principal Regulations concerning pensions and compensation payable to members of the Armed Forces upon the termination of their service, detailing specific changes to the existing legal framework governing these payments.

A correction notice was issued to amend typographical errors within the original Statutory Instrument by consistently changing 'Carer's Additional Person Payment' to 'Carer Additional Person Payment'.

This statutory instrument correction notice addresses typographical errors within The Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer's Additional Person Payment) Regulations 2026, specifically requiring that the term 'Carer's Additional Person Payment' be uniformly corrected to 'Carer Additional Person Payment' throughout the main title, the first regulation, regulation 2(5), and the Explanatory Note to ensure precise legal drafting and consistency.

The regulations amend existing 2013 social security legislation to permit the extension of fixed-term Personal Independence Payment awards for administrative efficiency in England and Wales, effective from June 2nd, 2026.

This Statutory Instrument, which applies only to England and Wales, amends the 2013 regulations governing decisions and appeals for Universal Credit, Personal Independence Payment (PIP), Jobseeker's Allowance, and Employment and Support Allowance by inserting a provision that empowers the Secretary of State to extend the duration of any fixed-term award of Personal Independence Payment if deemed necessary to ensure the efficient administration of that benefit.