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).

The Order specified the funding period from April 2026 to March 2029 and set the maximum aggregate grant amount at £9,531,000 for the Churches Conservation Trust, revoking the 2025 Order.

This Statutory Instrument, made by the Secretary of State with Treasury approval, sets the framework for financial support to the Churches Conservation Trust in England and Wales for the period beginning 1st April 2026 and ending 31st March 2029, specifying that the total aggregate grants paid under the Redundant Churches and other Religious Buildings Act 1969 during this time must not exceed £9,531,000, and it simultaneously revokes the preceding 2025 Order.

Extended the bailiff notice period to 14 days and increased the fees recoverable during the enforcement process.

These regulations amend the procedures for enforcement agents taking control of goods in England and Wales to increase debtor protections and adjust recovery fees.

They direct that the standard notice period given to a debtor before goods are seized must increase from 7 to 14 days, and allow for an extension to 28 days if a debt advice provider makes a request on the debtor's behalf.

The measure also restricts High Court enforcement agents from escalating to certain fee stages if they have not established contact, while simultaneously raising the fixed fees and value thresholds for enforcement actions.

These rules apply to enforcement agents, debt advice providers, and individual and business debtors, except those with non-eligible business debts.

The appointed day for the commencement of Finance Act 2021 penalties for failures by digitally obligated persons regarding income tax and capital gains tax returns and payments was set to 1st April 2026.

These Regulations, made by HM Treasury, appoint 1st April 2026 as the commencement date for specific penalty provisions within Schedules 24, 25, 26, and 27 of the Finance Act 2021 concerning income tax and capital gains tax.

The appointed day applies these penalties—covering failures to make returns, deliberate withholding of information, and failure to pay tax—specifically to 'digitally obligated persons' concerning tax matters related to the 2026-27 tax year and beyond, excluding trustees and partnerships.

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.

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.