This Statutory Instrument brings into effect the Agreement on Social Security relating to Social Security Contributions signed between the United Kingdom and the Republic of India to ensure reciprocal arrangements and prevent double liability for social security contributions for individuals working in either territory.

It modifies relevant UK social security legislation and establishes detailed rules on which state's legislation applies to employed persons, detached workers, mariners, and aircraft crew, complemented by administrative provisions for cooperation, data protection, and dispute resolution, while stipulating that the Order comes into force upon the exchange of formal notifications between both states.

This Statutory Instrument, The Guaranteed Minimum Pensions Increase Order 2026, legally mandates a 3 per cent annual increase for the portion of Guaranteed Minimum Pensions (GMPs) attributable to earnings factors covering the tax years from 1988-89 through 1996-97, effective from April 6, 2026, based on the Secretary of State's review of price increases showing a 3.8 per cent rise over the preceding 12 months.

These Regulations officially bring the entirety of the Paternity Leave (Bereavement) Act 2024 into force on 29th December 2025, activating the amendments made to the Employment Rights Act 1996 that introduce provisions for paternity leave when a mother or a person expecting to adopt a child dies.

This Order, made by HM Treasury under the Government Resources and Accounts Act 2000, revises the list of designated central government bodies for the purpose of calculating supply estimates and resource accounts for the financial year ending March 31, 2026.

Specifically, it substitutes the entire Schedule of the principal Order (The Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025) with an updated list organized by government department, adding, renaming, or removing various public sector bodies.

These Regulations amend the Immigration Skills Charge Regulations 2017 by updating the list of occupations exempt from the charge to align with version 12 of the Standard Occupational Classification (SOC) 2020 Index and simultaneously increase the ISC charges payable by sponsors by 32%.

The power to make these regulations is exercised by the Secretary of State with the consent of HM Treasury, and they come into force on December 16th, 2025, extending across the entire United Kingdom.

These Regulations, made by the Secretary of State under the Police Act 1996, amend the Police Regulations 2003 concerning part-time appointments and annual leave for police officers in England and Wales.

Specifically, the changes remove the obligation for chief officers to consult local representatives when appointing part-time officers, ensure equal treatment for part-time officers regarding probation and overtime, and allow annual leave to be taken in flexible 'periods' rather than fixed 'days' or 'half days'.

These Regulations enact the first commencement provisions for the Public Authorities (Fraud, Error and Recovery) Act 2025, bringing Section 98 into force immediately to grant designated officers of the Secretary of State rights of audience for debt recovery proceedings, and scheduling the delayed commencement of key provisions related to eligibility verification (Sections 78, 79, and Schedule 3) for two months after the Act's passing, which establishes powers to compel financial institutions to supply data to verify benefit entitlement.

The Treasury enacted this Order using powers under the Income Tax (Earnings and Pensions) Act 2003 to amend specific cash equivalent figures relating to the taxation of employee benefits for company cars and vans.

The Order increases the benchmark monetary amounts used to calculate the taxable benefit for car fuel, the cash equivalent of a van benefit, and the cash equivalent for van fuel.

These changes are effective from the 2026-27 tax year and subsequent tax years, affecting how private use of company vehicles is taxed as earnings.