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.

Raised the maximum legal limits for immigration and nationality fees and introduced new chargeable service categories.

This Order amends the Immigration and Nationality (Fees) Order 2016 to increase the maximum amounts that the Secretary of State can charge for various immigration and nationality services.

It raises the fee caps for entry clearance, leave to remain, and naturalisation applications, while also introducing new categories for which fees may be charged, such as specific sponsor license services.

The Order applies to individuals seeking visas, citizenship, or settlement in the United Kingdom, as well as organizations acting as licensed sponsors.

Adjusted the maximum legal limits for immigration and nationality fees including work visas and citizenship applications.

This Order amends the Immigration and Nationality (Fees) Order 2016 to adjust the maximum amounts that the Secretary of State can charge for specific immigration and nationality services.

It applies to individuals applying for entry clearance, leave to remain, and British citizenship, as well as organizations sponsoring foreign workers.

The Order specifically increases the fee caps for various visa categories, including work, study, and family routes, and updates the maximum amounts for premium services and administrative processes.

Updated the annual income thresholds for Plan 1, 2, 3, and 5 student loan repayments effective from 6 April 2025.

These Regulations amend the Education (Student Loans) (Repayment) Regulations 2009 to establish new income repayment thresholds for student loan borrowers in the United Kingdom.

The rules apply to borrowers with Plan 1, Plan 2, Plan 3 (Postgraduate), and Plan 5 loans, as well as to employers responsible for deducting repayments via the tax system.

The instrument sets the specific pound-amount limits at which borrowers must begin contributing a percentage of their income toward their debt for the 2025-26 tax year.

Raised the annual immigration health surcharge for adults to £1,035 and for students and children to £776.

This Order increases the annual immigration health surcharge that individuals must pay when applying for a UK visa or leave to remain.

It raises the standard rate for most adult applicants and the discounted rate for students, dependents, and minors.

The charge applies to non-EEA nationals and certain EEA nationals applying for temporary stay in the UK, with the funds allocated to the National Health Service.

Reclassified Bhutan's trade status and updated UK customs reference documents to introduce new commodity codes and adjust tariff quotas.

These Regulations reclassify Bhutan's status under the UK's trade preference systems and update several reference documents that define import duties, commodity codes, and tariff quotas.

The order moves Bhutan from the list of least developed countries to the list of other eligible developing countries, while also updating the Tariff of the United Kingdom and documents governing authorised use, steel quotas, and duty suspensions.

These changes apply to any persons or businesses importing goods into England, Wales, Scotland, and Northern Ireland, specifically affecting those dealing in machinery, electrical goods, and steel products.

Expanded the scope of immigration fees to include priority processing and adjusted the cost of the Life in the UK test.

This Order amends the Immigration and Nationality (Fees) Order 2016 to introduce new categories of fees and adjust existing charges for immigration and nationality functions.

It authorizes the Secretary of State to charge for services including the Life in the UK test, priority visa processing, and the validation of identity documents.

The provisions apply to individuals seeking entry to, or leave to remain in, the United Kingdom, as well as those applying for British citizenship.

Adjusted the types and quantities of alcohol that travellers can bring into Great Britain without paying excise duty.

This Order modifies the tax and duty-free allowances for goods imported into Great Britain by travellers in their personal luggage.

It updates the classifications for alcoholic products to include cider alongside beer, replaces references to 'still wine' with a broader 'wine' category, and adjusts the quantity thresholds for various excise goods.

The requirements apply to any individual entering Great Britain from outside the United Kingdom, while distinct rules remain in place for Northern Ireland.