This Statutory Instrument, made by HM Treasury in June 2026 and effective from July 1st, 2026, amends Section 3 of the Public Service Pensions Act 2013 by specifically removing the exemption that previously existed for scheme regulations made by the Scottish Ministers concerning fire and rescue workers and members of a police force; this action removes those specific regulations from the list of those that do not require prior consent from HM Treasury.

These Regulations, enacted by His Majesty's Revenue and Customs (HMRC), amend the primary Income Tax (Pay As You Earn) Regulations 2003 to authorize HMRC to implement PAYE coding adjustments specifically for the purpose of collecting the Winter Fuel Payment Charge throughout a tax year.

This amendment inserts a new regulation (14BA) allowing HMRC to determine taxpayer codes to ensure the income tax liability arising from the Winter Fuel Payment Charge is deducted from PAYE income during the year, and to manage any resultant overpayments.

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 Rules amend the Insolvency (England and Wales) Rules 2016 to modernize court procedures and administrative requirements for corporate and personal insolvency.

The instrument removes fax as a permitted method of document delivery, simplifies electronic filing requirements to a single copy, and replaces the term 'registrar' with 'judge' across various procedural categories.

It also increases the financial threshold for presenting bankruptcy petitions in the London Insolvency District from £50,000 to £500,000 and clarifies the approval process for insolvency practitioners seeking to exceed their original fee estimates.

These changes apply to insolvency practitioners, the courts, the Insolvency Service, and parties involved in insolvency proceedings in England and Wales.