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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.

The Government has published the responses to various consultations on ‘Making Work Pay’.

HM Treasury has published the response to the consultation ‘Tackling non-compliance in the umbrella company market’.

The First-tier Tribunal has revised its guidance on the preparation of pdf bundles that was first published in 2021.

HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 167 for March 2025. The newsletter includes articles on managing pension schemes service, qualifying recognised overseas pension schemes (QROPS), lifetime allowance (LTA) abolition — lump sum reporting and relief at source.

HMRC has published its latest Stakeholder Digest (February 2025). This edition includes updates on new campaigns, guidance, and consultations relevant to UK tax practitioners.

These Regulations are made to amend 29 pieces of UK secondary legislation in consequence of the Neonatal Care (Leave and Pay) Act 2023, which makes provision for entitlements, leave and pay for employees with responsibility for children receiving neonatal care.

These Regulations implement a new statutory entitlement to Neonatal Care Leave and Pay for 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 care and provide employed 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.

These Regulations deal with the entitlement to Neonatal Care Pay for employees who fall into particular categories of employment, for example: mariners, those employed in certain types of employment on the continental shelf, and those who have spent time working abroad, including in European Economic Area (EEA) states, who might otherwise not qualify for the entitlement.

The UK government has put forward 66 amendments to Finance Bill 2025 to be considered at Report Stage on 3 March 2025.

The 2025 UK-Andorra Double Taxation Convention was signed in London on 20 February 2025.

HMRC has published revised advisory fuel rates for company cars which apply from 1 March 2025.

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

HMRC has published Issue 128 of the Agent Update which includes updates and reminders on MTD for income tax, employers NIC changes and filing of returns without an overlap relief figure.