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These Regulations are made to implement a new entitlement for employed parents, of children who receive neonatal care, and who meet certain eligibility criteria, to receive a statutory payment (paid at either the statutory flat rate of £187.18 per week for 2025/2026, or 90% of average earnings calculated over a set reference period, whichever is lower while absent from work).

These Regulations are made to implement a new statutory entitlement, as introduced by the Neonatal Care (Leave and Pay) Act 2023. Neonatal Care Leave and Pay will be available to employed parents if their child receives neonatal care starting within 28 days of birth, and goes on to spend seven or more continuous days in this care. The entitlement will apply to employed parents of children born on or after 6 April 2025 and provide these parents with up to twelve weeks of paid leave. Together, the package will ensure that parents who are employees will be supported to take time away from work to care for their child who is receiving or has received Neonatal Care.

The Chancellor delivered the government’s Spring Statement on 26 March 2025. Although not a Budget or ‘major fiscal event’ the statement included a number of tax announcements.

24 March 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Finance Act 2025 received Royal Assent on 20 March 2025.

HMRC has published Issue 129 of the Agent Update, providing a round-up of updates and reminders for tax practitioners.

HMRC has released a new online tool which allows individuals to check whether their pension payments are likely to be subject to income tax.

17 March 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

These Regulations are made to amend the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994, SI 1994/1882 and the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1994, SR 1994/271 to amend an existing percentage figure in accordance with a pre-determined formula. They come into force on 6 April 2025.

These Regulations make a series of consequential amendments to various legislation to account for the introduction of this new statutory leave and pay entitlement.

HMRC has announced that it is introducing a new service for agents on 31‌‌‌ â€Œâ€ŒMarch 2025, to help escalate and resolve PAYE and self assessment queries.

These Regulations amend Social Security (Contributions) Regulations 2001, SI 2001/10004 to provide that the qualifying amount of a tax redress payment will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.

These Regulations are made to amend the Income Tax (Pay As You Earn) Regulations 2003, SI 2003/2682 to insert a new definition of ‘secondary threshold’.

These Regulations amend Social Security (Contributions) Regulations 2001, SI 2001/10004 by adding reference to the secondary threshold so that a Real Time Information employer must deliver to His Majesty’s Revenue and Customs the information specified in Schedule 4A (real time returns) unless the employee’s earnings are below either the lower earnings limit or the secondary threshold, whichever is the lesser amount.

These Regulations amend Social Security (Contributions) Regulations 2001, SI 2001/1004 to up-rate the special rate of Class 2 National Insurance contributions payable by share fishermen.

These Regulations are made to amend the Seafarers’ Wages Regulations 2024, SI 2024/1015 to update the National Minimum Wage equivalence (NMWe) rates so that they align with the new National Minimum Wage rates from 1 April 2025

The Government has announced that it plans to increase the income tax self assessment (ITSA) reporting threshold for trading income from £1,000 to £3,000 gross within this Parliament. Other measures to help HMRC deliver Plan for Change are also announced.

10 March 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

These Regulations are made to increase the ‘official rate of interest’ applicable under section 178 of the Finance Act 1989 for the purposes of Chapter 7 of Part 3 of the Income Tax (Earnings and Pensions) Act 2003

Individuals have until 5 April 2025 to fill gaps in their National Insurance record dating back to 6 April 2006. HMRC has relaxed the deadline in certain circumstances.