The Treasury enacted this Order using powers under the Financial Services and Markets Act 2000 to amend the Regulated Activities Order 2001, primarily by revising the exclusion criteria for firms dealing in commodity derivatives, emission allowances, and derivatives from the definition of an "investment firm." The amendment introduces the option for exclusion based on activities being ancillary to the firm's main business (assessed on a group basis) or falling below an annually determined threshold set by the Financial Conduct Authority (FCA), with the FCA granted rule-making powers to specify these conditions.

The Order also makes consequential amendments necessitated by the revocation of Commission Delegated Regulation (EU) 2017/592, establishing commencement dates across late 2025 and early 2027.

These Regulations amend the 2020 EU Exit Customs Tariff Regulations by updating the official version of the United Kingdom Tariff document, effective 15th December 2025.

The amendment specifically increases the import duty rate for specific codes of husked basmati rice from 0% to £25 per 1000kg and rectifies a previous error by restoring the 14% duty rate for jams, fruit jellies, and related products under heading code 2007 99 93.

The Financial Services (Gibraltar) (Amendment) (EU Exit) Regulations 2025, enacted by HM Treasury, exercise powers derived from earlier 2019 legislation to formally postpone the expiry date of existing transitional arrangements from 2025 to 2026 for specified categories of Gibraltar-based financial services firms operating in the UK, and vice versa.

These Regulations apply across England and Wales, Scotland, and Northern Ireland, and accompany an explanatory note confirming no significant impact assessment was required due to the minor, administrative nature of the extension.

These Regulations, made by the Treasury with the recommendation of the Secretary of State under powers granted by the Taxation (Cross-border Trade) Act 2018, amend existing 2020 regulations to update the Republic of Korea Free Trade Agreement documentation.

Specifically, the amendment replaces the reference in Schedule 1 to the applicable origin reference document with version 1.3, dated 31st October 2025, to give effect to an exchange of notes between the UK and South Korea concerning the extension of cumulation of origin and direct transport provisions related to the European Union, and they come into force on 31st December 2025, extending across the whole of the UK.

These Regulations, made under powers provided by the Companies Act 2006, amend the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 to introduce new requirements for large companies to report specific details regarding their B2B payment practices and performance within their Directors’ Reports, effective for financial years starting on or after January 1, 2026.

The Treasury issues this Order to amend the Financial Services and Markets Act 2000 (Regulated Activities etc.) (Amendment) Order 2025, which primarily addresses the regulation of deferred payment credit agreements, often termed "buy-now-pay-later" (BNPL) agreements.

Key amendments include excluding domestic premises suppliers from certain credit broking regulations related to these agreements and establishing transitional provisions to ensure that existing Part 4A permissions remain valid for the activities as they stand after the Order’s changes take effect on the regulatory commencement date.

These Regulations, made by the Commissioners of His Majesty’s Revenue and Customs (HMRC), amend the Economic Crime (Anti-Money Laundering) Levy Regulations 2022, specifically addressing the procedure for repaying levy amounts that have been overpaid.

The amendment clarifies that if the responsibility for collecting unpaid levy amounts is transferred from the Financial Conduct Authority or the Gambling Commission to the HMRC Commissioners, then HMRC Commissioners become the appropriate authority responsible for issuing any repayment of amounts subsequently found to have been overpaid.

These Regulations, enacted by the Commissioners for His Majesty’s Revenue and Customs, amend the Income Tax (Pay As You Earn) Regulations 2003, which come into force on November 24th, 2025.

The primary changes substitute references relating to the 'Inland Revenue' with 'HMRC' in two specific areas: the interpretation definition and the regulations concerning the use of unauthorized electronic communication methods.

These amendments are largely consequential and aimed at updating terminology and allowing Commissioners to undertake functions previously reserved for officers.