Amended the National Employment Savings Trust Order 2010 to allow the Trustee to offer drawdown pensions to members and expand post-death payment flexibility to dependants, nominees, or successors.

This Statutory Instrument, the National Employment Savings Trust (Amendment) Order 2026, amends the National Employment Savings Trust Order 2010 to introduce greater flexibility in how pension benefits are paid from the National Employment Savings Trust (NEST).

The Order empowers the Trustee to offer members the option of receiving a drawdown pension and modifies benefit payment options upon a member's death to allow for a dependants' scheme pension or a drawdown pension paid to a dependant, nominee, or successor, incorporating terminology defined in the Finance Act 2004.

The Regulations mandated the Information Commissioner to create a data protection code of practice for AI and automated decision-making, while simultaneously excluding national security considerations from the oversight panel's review.

These 2026 Regulations require the Secretary of State to direct the Information Commissioner to prepare an official code of practice offering guidance on good practice for processing personal data when developing and using artificial intelligence and automated decision-making systems, specifically including provisions for children's data.

Furthermore, the regulations modify existing law by ensuring that any advisory panel considering the code must exempt aspects related to national security from their review process.

The Regulations amended the Customs (Northern Ireland) (EU Exit) Regulations 2020 to correct errors, introduce 'interchangeable goods' provisions under Chapter 6 for repayment/remission claims, and link Chapter 5 relief to Chapter 6 claims, while inserting a 'fit and proper person' test for certain claims.

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 modify the existing 2020 Regulations concerning customs duties in Northern Ireland post-EU exit by correcting minor errors across several chapters and introducing two key substantive changes: establishing a linkage for claims between the Chapter 5 relief scheme and the Chapter 6 repayment/remission scheme, and introducing a mechanism for 'interchangeable goods' claims where identifying specific goods is impracticable due to mixing.

The commencement date for the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 was officially changed from 20th April 2026 to 25th May 2026.

These Regulations, officially titled The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026, introduce a technical amendment to delay the enforcement date of a preceding Statutory Instrument, specifically S.I. 2026/393.

The Treasury exercised powers under the Taxation (Cross-border Trade) Act 2018 to move the commencement date for specific customs amendments in Northern Ireland from April 20th, 2026, to May 25th, 2026.

Expanded pension eligibility to include elected members and mayors of the Sussex and Brighton Combined County Authority.

These Regulations amend the Sussex and Brighton Combined County Authority Regulations 2026 to grant elected members of that authority access to the Local Government Pension Scheme.

They mandate that any allowance paid to a member, excluding travel and subsistence, is treated as pensionable income.

The Sussex and Brighton Combined County Authority is directed to make the necessary employer contributions and payments to fund these pension benefits for its members.

The regulations brought specified sections of the Sentencing Act 2026 into force across the UK on May 11, 2026, and June 1, 2026, affecting prison capacity reporting, community sentence completion, and licence termination for public protection sentences.

These Regulations officially activate specified parts of the Sentencing Act 2026 across the whole of the UK by setting two commencement dates: May 11, 2026, and June 1, 2026.

The provisions coming into force primarily concern establishing a duty for the Secretary of State to report annually on prison capacity, repealing outdated supervision rules, making community order and suspended sentence supervision termination simpler upon requirement completion, and enabling offenders serving IPP or DPP sentences to request early licence termination review by the Parole Board.

Established joint liability for National Insurance payments between umbrella companies, recruitment agencies, and clients to prevent tax avoidance in labour supply chains.

These regulations establish joint and several liability for National Insurance contributions (NICs) within labour supply chains involving umbrella companies.

They direct that recruitment agencies or end-clients must pay unpaid Class 1 NICs if the umbrella company employing a worker fails to do so.

The rules apply to 'relevant parties'—typically the agency closest to the client in the contractual chain—and include provisions to prevent avoidance through 'purported' umbrella companies or fraudulent documentation.

The regulations affect recruitment businesses, umbrella companies, and various clients across the United Kingdom who engage workers via intermediaries.

The Warm Home Discount (England and Wales) Regulations 2026 were made to continue the fuel poverty reduction scheme until 2031, defining supplier obligations, rebate mechanisms, and spending requirements for energy efficiency measures.

These Statutory Instruments continue the Warm Home Discount Scheme in England and Wales until March 31, 2031, re-enacting and amending provisions from the 2022 Regulations to combat fuel poverty.

The scheme mandates obligations on energy suppliers, primarily through a core spending obligation requiring the provision of a £150 prescribed rebate to eligible 'core group customers' identified by the Secretary of State, and a non-core spending obligation covering industry initiatives like energy efficiency improvements, advice provision, and debt write-off, all administered and enforced by the Gas and Electricity Markets Authority (the Authority).