The Treasury set initial and dynamic interest rates for unpaid (7.75% initially) and overpaid (2.75% initially) amounts of Multinational Top-Up Tax and Domestic Top-Up Tax, effective from April 17, 2026.

These Regulations, made by the Treasury under powers in the Finance Act 1989, amend the Taxes (Interest Rate) Regulations 1989 to establish the specific annual interest rates applicable to unpaid and overpaid amounts of Multinational Top-Up Tax and Domestic Top-Up Tax, commencing on 17th April 2026.

The regulations amended the 2022 rules governing the electronic submission of corporate interest restriction data, removing outdated statutory notice requirements for reporting company appointments following a concurrent change in primary legislation.

These Regulations, enacted by His Majesty's Revenue and Customs (HMRC), amend the Corporate Interest Restriction (Electronic Communications) Regulations 2022 to align them with changes made to Schedule 7A of the Taxation (International and Other Provisions) Act 2010 by the Finance Act 2026, specifically removing requirements for filing appointments or revocations of reporting companies via formal notice, effective for accounting periods ending on or after March 31, 2026.

Increased the National Living Wage and National Minimum Wage hourly rates and the daily accommodation offset amount effective from 1 April 2026.

This instrument increases the statutory hourly pay rates for workers across the United Kingdom effective from 1 April 2026.

It raises the National Living Wage for those aged 21 and over, as well as the National Minimum Wage rates for workers aged 18 to 20, workers under 18, and apprentices.

The regulations also adjust the daily limit that an employer can offset against a worker's minimum wage pay when providing living accommodation.

Added the UK-India Comprehensive Economic and Trade Agreement to the list of international procurement treaties and updated transitional rules for Indian suppliers.

These Regulations amend the Procurement Act 2023 to include the UK-India Comprehensive Economic and Trade Agreement (CETA) as a specified international agreement, granting Indian suppliers enforceable rights in UK public procurement.

The instrument requires contracting authorities to treat eligible Indian economic operators no less favorably than those from the United Kingdom, except in cases involving procurements regulated by the Welsh Ministers.

It also updates transitional and saving provisions to ensure these international obligations apply to legacy procurement systems, including dynamic purchasing and qualification systems, for procurements commenced after the treaty enters into force.

The Order approved the UK Government making a contribution of up to £21 million to the Caribbean Development Bank's Special Development Fund (Unified) and authorised the redemption of associated notes.

This statutory instrument, The Caribbean Development Bank (Eleventh Replenishment of the Special Development Fund (Unified)) Order 2026, formally approves the Secretary of State making payments on behalf of the UK Government, up to £21 million, as a further contribution to the Caribbean Development Bank's Special Development Fund (Unified) for its eleventh replenishment cycle, pursuant to a resolution adopted in March 2025 and exercising powers granted under the International Development Act 2002.

These regulations appointed April 1st, 2026, as the day sections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017 came into force for digital reporting and record-keeping, and revoked earlier commencement orders from 2021 and 2024.

These 2026 Regulations, made by the Treasury, formally appoint April 1st, 2026, as the commencement date for subsections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017, which introduce new provisions for digital reporting and record-keeping into the Taxes Management Act 1970.

Concurrently, the regulations revoke the earlier 2021 and 2024 regulations concerning the appointed day for these specific digital tax measures.

The Regulations appointed April 1, 2026, as the date when the UK Aggregates Levy ceases to apply in Scotland under the provisions of the Scotland Act 2016.

These Regulations, made by HM Treasury, formally establish 1st April 2026 as the appointed day for the commencement of amendments made under Section 18 and Schedule 1 of the Scotland Act 2016, which will stop applying the UK Aggregates Levy to the commercial exploitation of aggregate occurring within Scotland on or after that date.

The Regulations established mandatory approvals for vaping product production and storage, defined volume measurement and packaging rules, specified duty payment and return schedules, detailed spoilt product management, introduced a duty stamp system with associated approvals and scanning requirements, and made consequential amendments to related customs and excise legislation.

These Regulations establish the comprehensive statutory framework governing vaping products under the new excise duty regime enacted by the Finance Act 2026, detailing mandatory approval requirements for production and storage, specifying procedures for volume measurement and retail packaging, setting out rules for the payment of duty, and establishing the critical framework around the use, scanning, activation, and management of mandatory duty stamps, including transitional arrangements and modifications to existing excise legislation concerning movement and drawback.