The Companies Act 2006 (Recognition of Third Country Qualifications and Practical Training) (Amendment) Regulations 2025 amend the Companies Act 2006 to clarify the recognition of third-country audit qualifications and relax restrictions on practical training providers.

The amendments aim to improve clarity, streamline processes, promote international standards, and increase the flexibility of the regulatory framework by aligning with current best practices and the Professional Qualifications Act 2022.

Specific changes include substituting subsections within Section 1221 and Schedule 11 to enhance the criteria for qualification recognition and practical training provisions.

The Social Security (Contributions) (Amendment No. 5) Regulations 2025, effective April 28, 2025, amend the 2001 Social Security (Contributions) Regulations.

These amendments exclude payments made under the Horizon Shortfall Scheme Appeals from earnings calculations used to determine Class 1 National Insurance contributions.

The regulations were created under the authority of the Social Security Contributions and Benefits Act 1992 and the Social Security Contributions and Benefits (Northern Ireland) Act 1992, with concurrence from the Department for Communities.

The Customs (Tariff and Miscellaneous Amendments) Regulations 2025, effective April 27, 2025, amend several existing UK customs regulations.

These amendments update various documents related to the Tariff of the United Kingdom, authorized uses, and preferential trade arrangements with multiple countries.

Specific changes include updated versions of the “Authorised Use: Eligible Goods and Authorised Uses,” “Tariff of the United Kingdom,” and “Authorised Use: Eligible goods and rates” documents, and revisions to quota volumes and preferential tariff reference documents for several trade agreements.

The amendments aim to align UK customs procedures with international standards and reflect changes made by the EU.

The Cosmetic Products (Restriction of Chemical Substances) Regulations 2025, effective September 30, 2025, amend Annex 3 of (EC) No 1223/2009 to restrict methyl salicylate in cosmetics.

The regulation sets varying maximum concentrations based on product type, ensuring safe levels according to Scientific Advisory Group advice. A transitional period until March 31, 2026, allows existing stock to be sold.

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.

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 Persistent Organic Pollutants (Amendment) Regulations 2025 amend Regulation (EU) 2019/1021 on persistent organic pollutants.

Key changes include updated concentration limits and exemptions for several substances in Annexes 1, 4, and 5, reflecting changes to the Stockholm Convention and international best practices.

The amendments add new substances, including Dechlorane Plus, Methoxychlor, and UV-328, to Annex 1 and update waste management provisions and derogations for several substances in Annexes 4 and 5.

A de minimis assessment indicates minimal overall economic impact.

These regulations amend the UK's implementation of the EU's Persistent Organic Pollutants (POPs) Regulation (EU) 2019/1021.

Specifically, they modify the permitted uses of Dechlorane Plus and UV-328, allowing their continued use in certain applications, such as aerospace, defense, and medical devices, until specific dates in 2030 and 2044.

The amendments also clarify permitted use for replacement parts and repairs within those applications.

The regulations ensure consistency with previous UK legislation (S.I. 2025/296).

The Food Crime Officers (Complaints and Misconduct) Regulations 2025, effective May 1, 2025, establish a framework for handling complaints and misconduct involving Food Standards Agency food crime officers in England and Wales.

The regulations adapt the Police Reform Act 2002, outlining procedures for investigations, reporting to the Secretary of State, and payment arrangements.

They detail the roles of the Independent Office for Police Conduct (IOPC), the Food Standards Agency chief executive, and the Secretary of State, including responsibilities for investigations, referrals, and reporting.

The regulations also address issues like evidence preservation, timeliness of investigations, the role of an 'FSA friend,' and restrictions on disclosure of sensitive information, while incorporating mechanisms for review and appeal.

These regulations, effective May 1st, 2025, extend certain provisions of the Police and Criminal Evidence Act 1984 (PACE) and the Criminal Justice and Public Order Act 1994 (CJPOA) to food crime officers in England and Wales.

Specifically, they grant food crime officers powers related to entry, search, seizure, and detention, subject to modifications outlined in the regulations.

The changes aim to enhance the investigation and prosecution of food-related crimes.

These regulations amend fees payable to the Health and Safety Executive (HSE) under the UK REACH regulations.

The amendments adjust various fees across multiple annexes (Annex 1-7) of the overarching REACH regulation, which sets fees for chemical registrations and authorisations.

The adjustments consider changes in the consumer price index and HSE administrative costs.

The changes affect fees for different sized businesses and different applications and differ in their variations

The Digital Markets, Competition and Consumers Act 2024 (CMA Consumer Enforcement Rules) Regulations 2025, effective April 6th, 2025, approve the Competition and Markets Authority's (CMA) rules for enforcing consumer protection laws.

These rules cover procedural matters, including investigations, representations, document inspection, procedural complaints, settlements, and notification of decisions.

The regulations apply to England, Wales, Scotland, and Northern Ireland, and the CMA developed these rules following consultations.

These regulations establish the fee structure for services related to recognizing overseas qualifications in England, Wales, and Northern Ireland.

They detail charges for statements of comparability, qualification reference statements, bundle services (standard and refugee-focused), and subscription packages to a qualification database.

Payment is made to the Secretary of State or a designated organization, with provisions for refunds.

These regulations replace the 2024 regulations, addressing drafting errors and incorporating feedback from devolved governments.

This order extends the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 until March 22, 2026.

The 2022 Order adjusts excise duty liabilities and rebates for hydrocarbon oils.

This extension ensures continued regulatory stability and predictable tax revenue while maintaining existing legal frameworks.

It builds upon previous continuation orders issued in 2023 and 2024.

The Protection of Trading Interests (Authorisation) (Amendment) Regulations 2025 amend the 2021 Regulations by extending an existing authorization for Three Crowns (Services) LLP to comply with Council Regulation (EC) No 2271/96 until March 31, 2027.

The regulations came into force on February 28, 2025, and apply across the UK. A full impact assessment was deemed unnecessary due to the lack of anticipated effects on the public or private sectors.

These regulations amend the 2023 Product Security and Telecommunications Infrastructure Regulations.

Key changes include clarifying the required information on minimum security update periods for manufacturers and adding exceptions to the definition of 'relevant connectable products' for certain types of vehicles found in Great Britain.

The exemptions mirror existing exceptions for Northern Ireland, reflecting a commitment to regulatory alignment and alignment with international trade obligations.

These regulations create a temporary system for moving specific goods from Northern Ireland to Great Britain, mirroring checks on imports from non-EU countries.

This involves applying existing legislation with modifications and specifying entry points.

The regulations also amend other legislation connected to defining ‘qualifying Northern Ireland goods’ to reflect ongoing changes in applicable law.

These regulations establish comprehensive tax rules for Reserved Investor Funds (RIFs) and modify existing regulations for Co-ownership Authorised Contractual Schemes (CoACS).

They set out qualifying conditions, entry and exit provisions, accounting requirements, information reporting obligations, and penalties for non-compliance.

The regulations also introduce amendments to various tax acts to accommodate RIFs and ensure consistent treatment with CoACS, while providing transitional provisions for existing schemes.

The Procurement Act 2023 (Consequential and Other Amendments) Regulations 2025 implements crucial updates to UK procurement law, including revised threshold amounts for contract values, amendments to international trade obligations, and comprehensive changes to primary and secondary legislation.

The regulations modernize procurement processes, strengthen security measures, and establish transitional provisions while ensuring alignment with international agreements.

This Order grants development consent and authorises the construction, operation, and maintenance of a multi-user marine terminal at Immingham Port for importing and exporting bulk liquids.

It incorporates relevant provisions of the Harbours, Docks, and Piers Clauses Act 1847, addresses street works, land acquisition (including compulsory purchase powers), and temporary land possession, outlining compensation procedures and protective measures for various stakeholders.

The order also includes stipulations for environmental management, decommissioning, and compliance with maritime regulations, along with detailed operational and general provisions.

These regulations amend Council Regulation (EEC) No 95/93 concerning airport slot allocation in the UK. Key changes include increasing the threshold for defining a 'new entrant' airline from five to seven slots and introducing a new provision for handling slot allocation adjustments during pandemics or similar public health emergencies.

The changes aim to improve fairness and resilience in the system while simplifying the regulatory framework.

This Order implements significant changes to the UK Emissions Trading Scheme (UK ETS), primarily splitting the 2026-2030 allocation period into two separate periods: a one-year 2026 allocation period and a four-year 2027-2030 allocation period.

It establishes new processes for free allocation of emissions allowances, modifies eligibility criteria for ultra-small emitters, enhances registry transparency requirements, and expands information sharing powers for climate change policy development.

These regulations modify the Social Security (Contributions) Regulations 2001.

They mandate that employers claiming zero-rate secondary Class 1 National Insurance contributions for employees working in designated freeports or investment zones must include the employee's workplace postcode (or an HMRC-provided alternative code) in their Full Payment Submission.

This aims to improve data collection and ensure compliance with existing legislation regarding tax relief in these specific zones.

The Merchant Shipping (Safety of Navigation) (Amendment) Regulations 2025 amend the 2020 regulations to implement aspects of the 1974 International Convention for the Safety of Life at Sea.

Key changes include altering requirements for navigational equipment on various ship types to align with international standards.

Specific exemptions were granted to certain classes of ships, and the fee schedule was updated accordingly.

The regulations improve safety at sea by harmonizing UK legislation with international requirements.