These Regulations amend and modify primary and secondary legislation to facilitate the removal of the pension lifetime allowance and its associated tax charge.

They establish new protocols for calculating an individual's lump sum allowance and lump sum death benefit allowance, particularly regarding payments from overseas pension schemes and the order of benefits occurring on the same day.

The instrument applies to pension scheme administrators, individuals receiving pension lump sums, and the Financial Assistance Scheme manager, primarily effective for the 2024-25 tax year and beyond.

These Regulations amend the Inter-authority Recoupment (England) Regulations 2013 to establish new procedures for how local authorities in England reimburse one another for the cost of educating looked after children.

The instrument mandates that for education provided from 1st September 2026, a child's 'home' authority must pay a 'providing' authority for costs associated with a child who has an Education, Health and Care (EHC) plan or attends a special school.

If authorities cannot agree on a figure within six months of a claim, the home authority must pay the total expenditure incurred by the providing authority, including transport costs but excluding Dedicated Schools Grant funding.

The Regulations apply to local authorities in England and Wales but specifically govern the financial relationship between English home and providing authorities.

This document corrects a footnoting error in the Single Source Contract (Amendment) Regulations 2026.

It inserts a reference to Section 14(1) of the Defence Reform Act 2014 to provide the legal definition of 'single source regulations'.

The correction applies to all parties referencing the statutory authority of these procurement regulations.

These Regulations amend the Social Security (Contributions) Regulations 2001 to exclude specific payments from the calculation of earnings used to determine Class 1 National Insurance contributions.

The amendment applies to members of the regular armed forces who elect to receive benefits equivalent to the 2015 Early Departure Payments scheme for their remediable service under the Armed Forces Pension Scheme 1975.

The Treasury issued these regulations with the concurrence of the Secretary of State and the Northern Ireland Department for Communities.

These Regulations bring into force various revocations of assimilated law relating to financial services, specifically targeting sections of the Capital Requirements Regulation (Regulation (EU) No 575/2013).

They establish transitional and saving arrangements for central counterparties (CCPs), allowing certain entities to maintain their status as qualifying central counterparties (QCCPs) during specified periods.

The regulations apply to HM Treasury, credit institutions, investment firms, and CCPs operating within or seeking recognition in the United Kingdom.

These Regulations establish the procedural framework for the Minister to recover public sector debts through direct deduction orders (DDOs) against bank accounts and deduction from earnings orders (DEOs).

They apply to banks, employers, and individuals identified as liable for public sector fraud or error in England and Wales.

The instrument specifies maximum deduction rates based on income bands, ranging from 3% to 40%, and mandates that certain funds like social security benefits and employer payroll costs are exempt from recovery actions.

Additionally, the regulations define time limits for bank compliance, administrative fee caps, and the priority of these orders relative to other court-ordered debts.

This instrument modifies the tax treatment of public service pension schemes to facilitate the rectification of unlawful discrimination as required by the Public Service Pensions and Judicial Offices Act 2022.

It amends previous regulations to allow members to submit 'scheme pays' notices digitally via HMRC, extends deadlines for reporting increased tax liabilities, and provides specific tax frameworks for Armed Forces, judicial, and local government pension schemes.

The regulations apply to scheme administrators, His Majesty’s Revenue and Customs (HMRC), and members of public service schemes—including judges and teachers—who are eligible for a discrimination remedy.

These Regulations amend section 193A of the Finance Act 2004 to modify how HM Revenue and Customs (HMRC) calculates and issues top-up payments to individuals contributing to registered pension schemes via net pay arrangements.

The regulations direct HMRC to identify and pay the difference to individuals who receive less income tax relief through net pay arrangements than they would have received under relief at source arrangements.

This mandate applies to HMRC Commissioners and affects individuals paying into occupational pension schemes whose tax relief outcomes differ based on the administration method of their scheme.