These Regulations, enacted by HM Treasury, substantially amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLRs) to strengthen anti-money laundering and counter-terrorist financing regimes, notably by implementing enhanced due diligence requirements for cryptoasset correspondent relationships and addressing specific areas like insolvent bank customers and trust registration.

Key changes include the introduction of new duties for cryptoasset businesses dealing with overseas providers, clarification of Customer Due Diligence (CDD) for pooled accounts, substitution of 'high-risk third country' with 'FATF call for action country,' conversion of various monetary thresholds from Euros to Sterling, and amendments to trust registration rules concerning pre-2020 UK land acquisitions and the exclusion criteria for certain trusts.

Furthermore, the rules governing changes in control over registered cryptoasset businesses are modified to align with the evolving future regulatory framework under FSMA, with some provisions taking effect later in 2027.

These Regulations, made by HM Revenue and Customs and the Treasury, introduce several amendments to existing UK customs legislation enacted following the EU exit, primarily concerning bulk Customs declarations, the acceptance of both paper and electronic customs carnets, the calculation of interest on late import duty liabilities, and providing HMRC with powers to require necessary examination or storage functions to be conducted at approved 'off-site facilities'.

The rules come into force on June 30th, 2026, with specific provisions taking effect retrospectively or immediately upon that date.

This document is a formal correction notice for The Local Government Pension Scheme (Elected Member Pensions) (Consequential Amendment) Regulations 2026, specifically addressing two typographical errors found on page 2 of the original instrument concerning the inserted sub-paragraph (3B) to ensure correct cross-referencing and precise legal wording regarding allowances.

These Regulations, made by the Commissioners for His Majesty's Revenue and Customs under the Finance Act 2026, specify the precise procedural requirements that a lawyer must satisfy when submitting a declaration to HMRC. This declaration confirms that legally privileged communications would substantiate representations made by the lawyer objecting to HMRC publishing information about a tax avoidance scheme involving the lawyer or their client, ensuring such declarations meet specific formatting, content, and timing criteria to remain valid.

These Regulations, enacted under the Finance Act 2026, establish the specific procedural steps for resolving disputes between His Majesty's Revenue and Customs (HMRC) and a recipient regarding whether information requested via an anti-avoidance information notice qualifies as 'privileged information'.

The procedure requires the recipient to serve a list of disputed items to HMRC, and if the disagreement persists, apply to the relevant tribunal within 20 working days for a final determination, treating the recipient as compliant on the disputed items until the tribunal decides or an agreement is reached.

These Regulations amend the 2015 rules governing National Health Service charges for overseas visitors in England by introducing and clarifying exemptions related to specific diseases and the circumstances under which visitors seek treatment.

Specifically, the amendment clarifies that charges must generally be applied if an overseas visitor came to the UK explicitly for the diagnosis or treatment of a condition listed in Schedule 1, unless the travel was state-approved or funded.

Furthermore, the Regulations add Hantavirus disease, including its severe forms, to the list of conditions exempt from visitor charges, ensuring treatment is free for overseas visitors, and mandates that charges made since May 1st, 2026, for this specific disease must not be recovered or must be repaid.

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 National Minimum Wage (Workplace Retirement Pension Scheme) Regulations 2005 establish the method by which employers must calculate an individual's pay when determining compliance with the National Minimum Wage, specifically detailing how statutory contributions deducted for an employee's workplace retirement pension scheme affect the final pay figure used for minimum wage assessment.