The 2025 regulations specified territories and taxes as Pillar Two territories and qualifying domestic top-up taxes, implementing the OECD/G20 Pillar Two model rules for multinational tax.

The Multinational Top-up Tax Regulations 2025, effective April 21, 2025, specify territories and domestic taxes aligning with the OECD/G20 Pillar Two model rules.

These rules aim to ensure multinational corporations pay a minimum level of tax, preventing tax avoidance and promoting a fairer system.

The regulations list specific territories and taxes as ‘Pillar Two territories’ and ‘qualifying domestic top-up taxes’ effective from various dates in late 2023 and early 2024, also allowing HMRC to specify additional entities through notice publication.

The 2025 Drivers’ Hours and Tachographs Regulations amended and modified EU regulations on drivers' hours and tachographs to align with post-Brexit trade agreements, clarified definitions of passenger services, and extended record-keeping periods.

These Regulations, effective April 21st, 2025, amend and modify EU regulations on drivers' hours and tachographs to reflect the UK's post-Brexit relationship with the EU, as per the Trade and Cooperation Agreement.

Key changes include adjusting the scope of Regulation (EC) No 561/2006 and amending its definition of "special regular passenger services." Furthermore, the regulations modify Regulation (EU) No 165/2014, extending the record-keeping period to 56 days and making consequential amendments to Commission Regulation (EU) 2016/403.

The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 was revoked, impacting income tax, capital gains tax, and corporation tax from April 1st, 2025.

This Order, effective April 1st, 2025, revokes the 2018 Double Taxation Relief and International Tax Enforcement agreement between the UK and Belarus.

The revocation applies to income tax, capital gains tax, corporation tax, and comparable Belarusian taxes, impacting tax years 2025-26 onward for income tax and capital gains tax, and financial years beginning April 1st, 2025, onward for corporation tax.

The stated reason for the revocation is not detailed in the Order itself.

The 2025 Order amended the 1983 Personal Injuries (Civilians) Scheme by updating the rates of pensions and allowances for disablement and death.

The Personal Injuries (Civilians) Scheme (Amendment) Order 2025, effective April 7th, 2025, updates the rates of pensions and allowances payable under the 1983 Scheme to civilians injured or killed during World War II. The amendment replaces the tables in Schedules 3 and 4 outlining these rates, adjusting them to current values.

The order applies to England, Wales, Scotland, and Northern Ireland.

The Immigration (Passenger Transit Visa) (Amendment) Order 2025 amended the Immigration (Passenger Transit Visa) Order 2014 to include Trinidad and Tobago in the list of countries whose citizens require a transit visa to pass through the UK.

The Immigration (Passenger Transit Visa) (Amendment) Order 2025, effective March 13, 2025, adds Trinidad and Tobago to the list of countries whose citizens require a transit visa to pass through the UK without entering.

A transitional provision exempts those who already had bookings for arrival before April 23, 2025, and arrived by that date.

The Order is supported by Sections 41 and 166(3) of the Immigration and Asylum Act 1999.

The Order established a control period for the 2025 FIFA Club World Cup, enabling the use of specific powers under the Football Spectators Act 1989 to manage spectator conduct.

The Football Spectators (2025 FIFA Club World Cup Control Period) Order 2025 establishes a control period from June 9th to July 13th, 2025, under the Football Spectators Act 1989, for the 2025 FIFA Club World Cup in the USA. This enables the use of summary measures to detain and refer individuals to court for banning orders, passport surrender requirements, and specific bail conditions.

The order applies to England and Wales.

The Order amended the Judicial Pensions (European Court of Human Rights) Order 1998 to clarify pension arrangements for judges of the European Court of Human Rights, ensuring continued benefit accrual under the UK scheme and streamlining administrative processes.

This Order amends the Judicial Pensions (European Court of Human Rights) Order 1998 to update pension provisions for judges of the European Court of Human Rights.

The amendments clarify the interaction between UK pension schemes and the Council of Europe scheme, ensuring that ECHR judges retain pension benefits under the UK's Judicial Pensions Regulations 2022, even if they opt into the Council of Europe's scheme.

It also defines 'Pensionable Earnings' for ECHR judges and ensures their UK judicial office is treated as a qualifying office under the 2022 Regulations.

The 2025 Order designated numerous central government bodies for inclusion in departmental supply estimates and resource accounts for the financial year ending 31 March 2026.

The Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025 designates numerous central government bodies as 'designated bodies' for the financial year ending 31 March 2026.

This designation is for their inclusion in the supply estimates and resource accounts of their respective government departments.

The order covers various government departments and agencies across England, Wales, Scotland, and Northern Ireland.

It is based on powers granted by the Government Resources and Accounts Act 2000 and includes consultations with devolved administrations.