Exempted specific classes of tax advisers, including IOSS representatives and local government tax specialists, from the requirement to register with HMRC.

These Regulations expand the list of exceptions to the mandatory tax adviser registration regime established by the Finance Act 2026.

They exempt individuals acting as Import One Stop Shop (IOSS) representatives for Northern Ireland VAT, advisers dealing with taxes not payable to HMRC such as council tax, and those providing property valuations through the Valuation Office. The requirements apply to tax advisers interacting with His Majesty's Revenue and Customs, narrowing the scope of who must register under the national regime starting 17 August 2026.

Raised the Welsh Government's capital borrowing limit from £1,000 million to £1,100 million.

This Order increases the maximum amount of money the Welsh Ministers can borrow to fund capital expenditure.

It amends section 122A(1) of the Government of Wales Act 2006, raising the aggregate borrowing limit from £1,000 million to £1,100 million.

The Order applies to the Welsh Government and comes into force on 16 July 2026, extending to the whole of the United Kingdom to ensure the statutory change is recognized across all legal jurisdictions.

Amended pension reporting regulations to require scheme administrators and insurers to provide valuation and beneficiary data for inheritance tax purposes starting April 2027.

These Regulations establish new information-sharing obligations to facilitate the application of inheritance tax to unused pension funds and death benefits for deaths occurring on or after 6 April 2027.

They require pension scheme administrators and insurance companies to provide personal representatives and HMRC with details regarding the value of pension assets, the identity of beneficiaries, and any tax amounts withheld or paid.

The instrument applies to scheme administrators, insurance companies, personal representatives of deceased members, and beneficiaries of registered pension schemes.

Established the formulas for calculating UK CBAM rates and defined the verification procedures for importers to claim relief for carbon prices paid abroad.

These Regulations establish the technical framework for determining the UK Carbon Border Adjustment Mechanism (CBAM) rate and the eligibility for carbon price relief starting 1 January 2027.

The instrument directs HM Revenue and Customs and the Treasury to oversee calculations based on UK Emissions Trading Scheme auction prices and sets strict verification standards for importers seeking to reduce their CBAM liability.

It applies to importers of specified carbon-intensive goods, requiring them to calculate an effective carbon price paid in the country of origin and maintain comprehensive records for six years.

Established a framework for HMRC to use electronic communications by default for specified tax matters and mandated the provision of digital contact details by service users.

These Regulations authorize the Commissioners for His Majesty's Revenue and Customs (HMRC) to designate specific taxation matters as 'default digital matters,' enabling the agency to use electronic communications with taxpayers by default unless they formally opt out.

The instrument requires individuals using HMRC online services for these matters to provide and maintain accurate digital contact details, such as email addresses.

It applies to any person or entity interacting with HMRC's digital services and empowers the Commissioners to suspend service access for those who fail to provide required contact information without a reasonable excuse.

Set the commencement dates and transitional registration rules for the mandatory HMRC registration of tax advisers.

These Regulations establish the commencement dates for the mandatory registration of tax advisers under the Finance Act 2026 and provide transitional arrangements for existing practitioners.

The order introduces a staggered implementation schedule, dividing tax advisers into four tranches based on their current HMRC digital credentials and the specific types of services they provide, such as payroll or regulated financial activities.

The Treasury directs that advisers with an existing Agent Services Account be automatically deemed registered as of 18 August 2026, while other advisers must comply by specific deadlines ranging through April 2027.

Updated the official list of import duty suspensions and expanded the legal scope for placing conditions on those suspensions from 5 August 2026.

These Regulations update the United Kingdom’s list of goods exempt from certain import duties and modify the conditions under which these suspensions apply.

They direct the use of an updated Tariff Suspension Document, which incorporates new business-requested suspensions and technical corrections.

The regulations apply to all importers of goods into the UK, specifically empowering the Treasury to enforce geographic restrictions, such as the exclusion of goods from Russia and Belarus, by broadening the types of conditions that can be attached to duty suspensions.

Established administrative procedures, registration requirements, and record-keeping standards for the UK Carbon Border Adjustment Mechanism starting January 2027.

These regulations establish the administrative framework for the UK Carbon Border Adjustment Mechanism (CBAM), detailing the requirements for persons importing CBAM goods into the United Kingdom.

The document directs importers to register with HM Revenue and Customs (HMRC), maintain specific records for six years, and submit returns containing commodity codes, product weights, and origin data.

It further authorizes HMRC officers to estimate the weight of goods for tax purposes if records are insufficient and sets strict conditions for reimbursement arrangements to prevent the unjust enrichment of claimants.