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.

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 Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025 amend several existing regulations to increase the interest rate on unpaid taxes owed to HMRC. The changes affect various tax areas, including income tax, air passenger duty, and customs duties, raising the interest rate by 1.5% in each affected area.

The regulations came into force on April 6, 2025, and are supported by prior legislation.

The Digital Markets, Competition and Consumers Act 2024 (Consequential Amendments) Regulations 2025 amend several UK laws to reflect changes in consumer protection, enforcement mechanisms, and information disclosure related to the Digital Markets, Competition and Consumers Act 2024.

The regulations predominantly replace references to older legislation with references to the newer Act, ensuring consistent application of the new Act's directives across various legal instruments.

Specific changes include updates to acts governing agriculture, misrepresentation, telecommunications, and financial services, among others.

The amendments also clarify information disclosure rules to support smoother international cooperation between regulators.

Several amendments will come into force only once specific parts of the 2024 Act are enacted.

These regulations amend the 2024 regulations on tax relief for creative industries.

They clarify definitions, add information requirements for connected party transactions and visual effects vendors, and update the specified information in Table 1 of the Schedule.

The amendments are effective for claims made on or after April 15, 2025, and aim to improve clarity, transparency, and efficiency in processing tax relief claims.

These regulations amend existing UK legislation concerning carbon dioxide emission performance standards for new heavy-duty vehicles.

The amendments correct errors, update references to reporting periods from 2019 to 2020, clarify definitions related to vehicle registration, and transfer responsibilities from the European Commission to the UK Secretary of State.

The changes aim to improve the accuracy, efficiency, and operational effectiveness of the regulatory framework while maintaining the UK's commitment to reducing carbon emissions from the automotive sector.

These regulations amend the Merchant Shipping (Light Dues) Regulations 2025, taking effect on March 31st, 2025.

Key changes include correcting a typographical error in the definition of "light dues" and replacing the length-based exemption criteria for certain vessels with a weight-based criteria.

This aims to improve clarity, accuracy, and potentially, simplify the application of light dues.

The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 4) Regulations 2025 establish commencement dates for several sections of the Act.

Key provisions brought into force include sections relating to identity verification, unique identifiers for companies, and a new offence of failing to prevent fraud.

The regulations also amend previous commencement regulations and update references to commencement dates in related legislation to reflect the actual dates provisions came into force, correcting an error regarding the required publication of guidance.