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These Regulations make provision in consequence of the Child Benefit and Guardian’s Allowance Up-rating Order 2025, SI 2025/292 which provides for the annual up-rating of Child Benefit and Guardian’s Allowance.

This Order is made to revoke the Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018, SI 2018/778, which gives effect to arrangements between the UK and the Republic of Belarus with a view to affording relief from double taxation

This Order is made to fulfils the statutory duty on the Secretary of State to review the rates of social security benefits and provide for the up-rating of certain benefits.

This Order is made to revoke the Double Taxation Relief (Taxes on Income) (Russian Federation) Order 1994, SI 1994/3213, which gives effect to arrangements between the UK and the Russian Federation with a view to affording relief from double taxation.

Amendments are made to the Social Security (Contributions) Regulations 2001, SI 2001/1004 as a direct consequence of the introduction of Statutory Neonatal Care Pay, by inserting reference to Statutory Neonatal Care Pay alongside references to existing statutory payments, to ensure payments of Statutory Neonatal Care Pay are treated as remuneration from an employed earner's employment for National Insurance Contributions (NICs) purposes.

These Regulations amend the Help-to-Save Accounts Regulations 2018, SI 2018/87.

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.

A Treasury Minutes Progress Report provides an update on the HMRC Single Customer Account.

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.

HMRC has updated guidance to confirm that agents can now use the online form to apply for a refund of the higher rates of Stamp Duty Land Tax.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

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

Details of updates to HMRC import, export and customs guidance for the period from 3 to 10 March 2025.

These Regulations are made to give effect to the annual re-rating of various National Insurance contributions (NICs) rates, limits and thresholds for the purposes of calculating Class 1, Class 2, Class 3 and Class 4 NICs liability (or voluntary payment) for the tax year beginning 6 April 2025. It also allows for payments of a Treasury Grant not exceeding 5% of the estimated benefit expenditure for the 2025–2026 tax year to be made into the National Insurance Fund (NIF) and makes corresponding provision for Northern Ireland. They also extend the availability of the zero-rate relief on secondary Class 1 contributions for employers of qualifying veterans for the tax year 2025–2026.