The Treasury substituted the Schedule of the Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025 with a revised list of designated bodies affecting supply estimates for the financial year ending March 31, 2026.

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.

The regulations amended several customs regulations to update DCTS origin criteria, reclassified Vanuatu's trade status, adjusted regional cumulation groups, and revised version numbers for numerous supporting tariff and trade preference documents.

These Regulations, made by the Treasury and the Secretary of State under the Taxation (Cross-border Trade) Act 2018, introduce various amendments to UK customs regulations, primarily focused on updating the Developing Countries Trading Scheme (DCTS) origin rules and linked preferential arrangements, effective January 1, 2026.

Key changes involve differentiating origin rules for Enhanced Preference (EP) and Standard Preference (SP) countries, updating the criteria for 'economically vulnerable countries,' reclassifying Vanuatu from a Least Developed Country (LDC) to an 'other eligible developing country,' and updating the version numbers of several foundational customs reference documents.

The regulations extended the expiry period for making statutory instruments to implement international trade agreements under the Trade Act 2021 by an additional five years, until the ten-year mark post-IP completion day.

The Secretary of State enacted these Regulations using the power granted by the Trade Act 2021 to extend the deadline for making regulations necessary to implement international trade agreements to which the UK is a signatory.

Specifically, the five-year period during which this regulation-making power can be used is extended, meaning no regulations under section 2(1) of the Act can be made after the end of ten years beginning with IP completion day.

Statutory approval from both Houses of Parliament preceded the coming into force of these regulations on December 30th, 2025, and they apply across England, Wales, Scotland, and Northern Ireland.

The Treasury amended the Customs Tariff (Establishment) (EU Exit) Regulations 2020 to update the reference version of the UK Tariff and adjusted specific import duty rates for basmati rice and preserved fruit products.

These Regulations amend the 2020 EU Exit Customs Tariff Regulations by updating the official version of the United Kingdom Tariff document, effective 15th December 2025.

The amendment specifically increases the import duty rate for specific codes of husked basmati rice from 0% to £25 per 1000kg and rectifies a previous error by restoring the 14% duty rate for jams, fruit jellies, and related products under heading code 2007 99 93.

The Regulations amended the Phytosanitary Conditions Regulation by updating quarantine pest lists, revising import special requirements in Annex 7, revising phytosanitary certification requirements in Annex 11, and adding a plant to the UK plant passport list in Annex 13.

These Regulations, enacted by the Secretary of State with the consent of the Welsh and Scottish Ministers under powers derived from EU Regulation 2016/2031, amend the existing UK Phytosanitary Conditions Regulation (EU 2019/2072) by modifying several annexes concerning quarantine pests and import controls.

The primary effect is the addition of new fungi and insects to the GB quarantine pest lists, the removal of others, the clarification of special requirements for importing certain plants from third countries (notably concerning *Toumeyella parvicornis* and *Xylella fastidiosa*), and the addition of a plant species requiring a UK plant passport for internal movement.

The Regulations amended Commission Implementing Regulation (EU) 2019/1793 by updating commodity codes and substituting detailed annexes concerning temporary official controls and emergency measures for high-risk non-animal origin food and feed entering England.

These Regulations, titled the Official Controls (Import of High-Risk Food and Feed of Non-Animal Origin) (Amendment of Commission Implementing Regulation (EU) 2019/1793) (England) Regulations 2025, were enacted by the Secretary of State to amend the existing framework governing enhanced official controls on specific high-risk food and feed of non-animal origin entering England.

The key changes involve replacing the former Combined Nomenclature (CN) codes and TARIC sub-divisions with a single 'commodity code' structure to align with the UK's Integrated Tariff system, and substituting the previous Annexes I and II of EUR 2019/1793 with updated lists detailing required controls, hazards, and inspection frequencies for products originating from various third countries.

The Regulations extend to England and Wales but apply only to England, coming into force on January 1, 2026.

The instrument amended the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 to substitute the Republic of Korea Origin Reference Document to version 1.3, effective from 31st December 2025.

These Regulations, made by the Treasury with the recommendation of the Secretary of State under powers granted by the Taxation (Cross-border Trade) Act 2018, amend existing 2020 regulations to update the Republic of Korea Free Trade Agreement documentation.

Specifically, the amendment replaces the reference in Schedule 1 to the applicable origin reference document with version 1.3, dated 31st October 2025, to give effect to an exchange of notes between the UK and South Korea concerning the extension of cumulation of origin and direct transport provisions related to the European Union, and they come into force on 31st December 2025, extending across the whole of the UK.

The 2025 Regulations amended the Companies Act 2006 to enhance notification requirements regarding people with significant control in companies, adding new sections and clarifying existing ones.

The Register of People with Significant Control (Amendment) Regulations 2025 amend the Companies Act 2006 to improve the accuracy and timeliness of information about individuals and entities with significant control over companies.

The amendments add new notification duties for companies regarding compliance with requests for information, restrictions notices, and changes in the status of people with significant control.

They also clarify existing notification requirements, mandating more detail in the information provided to the registrar.

These changes aim to enhance transparency and strengthen enforcement mechanisms.