UK Government advice update diffs

2026-04-07

/guidance/gangmaster-licensing-appeals-challenge-a-licence-decision 09:30 Changed references from the Gangmasters and Labour Abuse Authority (GLAA) to the Fair Work Agency (FWA).

Guidance and regulation

/government/publications/strategic-steer-to-the-fair-work-agency 09:30 First published.

Policy papers and consultations

/government/publications/decision-makers-guide-vol-2-international-subjects-staff-guide 09:30 Updated DMG Vol 2 Ch 7 Part 1, DMG Vol 2 Ch 7 Part 2, DMG Vol 2 Ch 7 Part 3 and DMG Vol 2: Summary of changes

Guidance and regulation

/government/publications/decision-makers-guide-memos-staff-guide 09:30 Updated ‘DMG Memo 10/25: HRT, PPT, and Temporary Absence Amendment Regulations 2025’

Guidance and regulation

/government/news/excessive-absence 09:30 First published.

News and communications

/guidance/civil-service-orientation 09:28 Updated the Deputy Director Induction events list

Guidance and regulation

/guidance/dealing-in-items-containing-ivory-or-made-of-ivory 09:28 Updated sections ‘Evidence to support your registration or application’ and ‘Standard exemptions’. 

Guidance and regulation

/government/publications/dao-qualification-handbooks-level-3-courses 09:26 DAO Level 3 Coaching and Mentoring added

Guidance and regulation

/government/publications/corporation-tax-technical-specifications-ct600-rim-artefacts 09:23 CT600 V3 (2025) Artefacts V1.993 has been removed. CT600 V3 (2026) Artefacts V1.994 is now live.

Guidance and regulation

/government/publications/dao-qualification-handbooks-level-4-courses 09:21 DAO Level 4 Award in Information Management removedDAO Level 4 Certificate in Aeronautical Cartography – age restriction reduced

Guidance and regulation

/government/publications/homes-england-strategic-research-economics-and-evaluation-framework-2024-to-2028 09:16 The entry for ChamberlainWalker Economics Limited and ekosgen has been updated to ChamberlainWalker Economics Limited and GC Insight Ltd.

Guidance and regulation

/guidance/tell-hmrc-about-loans-that-participators-have-repaid-in-full 09:15 First published.

Guidance and regulation

/government/publications/delivery-partner-dynamic-purchasing-system 09:15 Zed Pods Ltd has been added to the list of DPS members.

Guidance and regulation

/guidance/disputes-regarding-connection-to-the-public-sewer 09:00 Added a link to an online form for submitting appeals. Updated the guidance to clarify the process and when to use the form.

Guidance and regulation

/government/publications/plant-health-civil-sanctions-guidance 09:00 Added translation

Guidance and regulation

/government/publications/human-trafficking-victims-referral-and-assessment-forms 09:00 Replaced contact details for the Gangmasters and Labour Abuse Authority with the Fair Work Agency.

Guidance and regulation

/government/publications/marine-strategy-part-one-update 09:00 First published.

Policy papers and consultations

/government/calls-for-evidence/plant-health-civil-sanctions-draft-guidance-stakeholder-engagement 09:00 Added the summary of responses and government response.

Policy papers and consultations

/government/consultations/uk-marine-strategy-part-one-update-2025 09:00 Added the summary of responses and government response.

Policy papers and consultations

/government/news/eligibility-for-care-at-ilford-park-polish-home-who-can-apply 09:00 First published.

News and communications

/guidance/mod-war-detectives-the-joint-casualty-and-compassionate-centre-commemorations-team-our-future-services-current-appeals-and-past-cases 08:51 Change to time of afternoon service on Wednesday 22 April

Guidance and regulation

/guidance/letting-out-a-self-catering-holiday-home-in-england-rules-and-regulations 08:47 ‘Insurance’ section updated to specify that short-term lets should have insurance. ‘Energy Performance Certificate (EPC)’ section updated with link on how to check if you need one.

Guidance and regulation

/guidance/accessibility-statement-for-glass-gangmasters-licence-service 08:00 First published.

Guidance and regulation

/guidance/contact-the-fair-work-agency 08:00 First published.

Guidance and regulation

/guidance/detailed-guidance-on-who-needs-a-gangmasters-licence 08:00 First published.

Guidance and regulation

/guidance/tutoring-services-guidance-for-complying-with-eas-legislation 08:00 References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA). EAS contact details changed to FWA contact details.From 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/guidance/the-fair-work-agency-decision-policy-on-gangmasters-licences 08:00 First published.

Guidance and regulation

/guidance/the-fair-work-agency-licensing-standards-for-gangmasters 08:00 First published.

Guidance and regulation

/guidance/glass-cookies 08:00 First published.

Guidance and regulation

/guidance/how-to-report-serious-abuse-or-exploitation-at-work 08:00 First published.

Guidance and regulation

/guidance/key-information-document-guidance-for-agency-workers-paid-through-umbrella-companies 08:00 References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA). EAS email address changed to FWA email.From 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/guidance/minimum-wage-seafarers-and-other-people-working-at-sea 08:00 References to HM Revenue & Customs (HMRC) changed to Fair Work Agency (FWA).On 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It will enforce the National Minimum Wage.

Guidance and regulation

/government/publications/providing-a-key-information-document-for-agency-workers-guidance-for-employment-businesses 08:00 The current guidance still refers to the Employment Agency Standards (EAS) Inspectorate. The Fair Work Agency (FWA) began operating on 7 April 2026. It replaced the EAS. The FWA will publish an updated version.

Guidance and regulation

/government/publications/agents-for-professional-sports-persons 08:00 References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA).On 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/government/publications/changes-gangmasters-must-report-to-keep-a-licence-up-to-date 08:00 First published.

Guidance and regulation

/government/publications/conduct-regulations-2003-guidance-for-employment-agencies-and-employment-businesses 08:00 References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA). From 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/government/publications/eas-guidance-for-providers-of-interpreting-services 08:00 References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA). From 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/government/publications/eas-note-acting-as-an-intermediary-between-persons-seeking-work-and-a-hirer 08:00 References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA). From 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/government/publications/eas-note-direct-engagement-models-of-introduction-in-the-recruitment-sector 08:00 References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA). From 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/government/publications/eas-note-joint-employment-models-in-the-recruitment-sector 08:00 References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA).From 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/government/publications/employment-status-and-employment-rights 08:00 Changes made to the attachment ‘Employment status and rights: support for individuals’. References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA). Changed EAS contact details to contact details for FWA.From 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/government/publications/fair-work-agency-inspections-and-investigations-of-labour-users 08:00 First published.

Guidance and regulation

/government/publications/food-packaging-companies-exempt-from-a-gangmasters-licence 08:00 First published.

Guidance and regulation

/government/publications/what-a-gangmasters-licence-is-and-who-needs-one 08:00 First published.

Guidance and regulation

/government/publications/how-to-apply-for-or-renew-a-gangmasters-licence 08:00 First published.

Guidance and regulation

/government/publications/how-to-check-if-a-labour-provider-has-a-gangmasters-licence 08:00 First published.

Guidance and regulation

/government/publications/inspections-and-licensing-decisions-for-gangmasters 08:00 First published.

Guidance and regulation

/government/publications/list-of-people-banned-from-running-an-employment-agency-or-business 08:00 References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA). EAS email address changed to FWA email.From 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/government/publications/making-a-complaint-to-the-employment-agency-standards-inspectorate-eas-about-your-recruitment-agency 08:00 References to Employment Agency Standards (EAS) Inspectorate changed to Fair Work Agency (FWA). From 7 April 2026 a new government agency called the Fair Work Agency (FWA) began operating. It replaced the Employment Agency Standards (EAS) Inspectorate.

Guidance and regulation

/government/news/uk-opens-door-to-japans-14-billion-organic-market 07:33 Added translation

News and communications

/guidance/carrier-bag-charges-retailers-responsibilities 07:00 Updated the ‘report your records’ section. The reporting period for retailers is open from 7 April 2025 to 6 April 2026.

Guidance and regulation

/government/publications/student-sponsor-guidance 00:01 Updated Document 1: Applying for a Student sponsor licence and Document 2: Sponsorship Duties.

Guidance and regulation

/government/publications/modern-slavery-how-to-identify-and-support-victims 00:01 The wording around ICTGs has been updated.

Guidance and regulation

/guidance/sign-up-your-business-for-making-tax-digital-for-income-tax 00:00 The guidance has been updated for the 2026 to 2027 tax year. If you’re required to use Making Tax Digital for Income Tax from 6 April 2026, you should sign up now. If you’re not required to use it until 6 April 2027, you can choose to sign up voluntarily.

Guidance and regulation

/guidance/sign-up-your-client-for-making-tax-digital-for-income-tax 00:00 The guidance has been updated for the 2026 to 2027 tax year. If your client is required to use Making Tax Digital for Income Tax from 6 April 2026, you should sign up them now. If they’re not required to use it until 6 April 2027, they can choose to sign up voluntarily.

Guidance and regulation

2026-04-06

/government/publications/the-digital-markets-competition-and-consumers-act-2024-alternative-dispute-regulations-2026 12:00 First published.

Policy papers and consultations

/guidance/river-thames-current-river-conditions 11:24 River Thames: current conditions updated for Monday 6 April 2026. No stream warning changes.

Guidance and regulation

/foreign-travel-advice/fiji 10:48 Updated information about Tropical Cyclone Vaianu affecting parts of Fiji (‘Warnings and Insurance’ page)

Guidance and regulation

/government/news/new-changes-due-to-the-employment-rights-act-2025 10:48 First published.

News and communications

/guidance/whistleblowing-guidance-for-employers 09:30 First published.

Guidance and regulation

/government/publications/statutory-parental-bereavement-pay-northern-ireland 09:30 First published.

Policy papers and consultations

/government/publications/income-tax-charge-on-winter-fuel-payments--2 09:30 First published.

Policy papers and consultations

/guidance/report-payments-and-view-your-allowance-for-non-customs-state-aid-and-customs-duty-waiver-claims 09:00 The ‘Updates to the Customs Duty Waiver Scheme digital service’ and ‘What to report’ sections have been updated.

Brexit

Guidance and regulation

/guidance/check-what-your-tax-code-means 09:00 The tool has been updated with the new rates for the 2026 to 2027 tax year.

Guidance and regulation

/guidance/check-how-much-tax-you-pay-on-dividends-and-interest-from-savings 09:00 The tool has been updated with the new rates for the 2026 to 2027 tax year.

Guidance and regulation

/guidance/work-out-pay-from-an-umbrella-company 09:00 The tool has been updated with the new rates for the 2026 to 2027 tax year.

Guidance and regulation

/guidance/work-out-an-employees-income-tax 09:00 The tool has been updated with the new rates for the 2026 to 2027 tax year.

Guidance and regulation

/guidance/work-out-an-employees-national-insurance-contributions 09:00 Rates and thresholds have been updated for the tax year 2026 to 2027.

Guidance and regulation

/guidance/work-out-directors-national-insurance-contributions 09:00 Rates and thresholds have been updated for the tax year 2026 to 2027.

Guidance and regulation

/guidance/explaining-your-redundancy-payments 08:06 Changed figures for new financial year.

Guidance and regulation

/government/news/uk-trade-envoy-visits-dhaka-to-strengthen-two-way-trade-and-economic-ties 03:10 First published.

News and communications

/guidance/announcements-from-the-criminal-procedure-rule-committee 01:00 Added April 2026 update: criminal procedure rule changes now in force

Guidance and regulation

/guidance/rules-and-practice-directions-2020 01:00 Updates to Criminal Procedure Rules 2025 contents.

Guidance and regulation

/guidance/payrolling-tax-employees-benefits-and-expenses-through-your-payroll 00:15 Added information about changes to the rules on reporting benefits and expenses. Removed information about registering and cancelling registrations for the service, as you cannot do this any more.

Guidance and regulation

/guidance/paying-your-employees-expenses-and-benefits-through-your-payroll 00:15 Added information about changes to the rules on reporting benefits and expenses. Removed information about registering and cancelling registrations for the service, as you cannot do this any more.

Guidance and regulation

/guidance/pay-apprenticeship-levy 00:15 The ‘Your annual pay bill’ section has been updated to include a link to the secondary threshold and lower earnings limit for year 2026 to 2027.

Guidance and regulation

/guidance/pension-administrators-register-as-an-administrator 00:15 This page has been updated to reflect HMRC’s updated requirements around who can be a pension scheme administrator.

Guidance and regulation

/guidance/pension-administrators-check-your-members-annual-allowance 00:15 The tax years your members can carry forward an annual allowance have been updated.

Guidance and regulation

/guidance/apply-for-marriage-allowance-by-post 00:15 Updates have been made to confirm you can backdate your Marriage Allowance claim to 6 April 2022. A new version of the ‘Apply by post for Marriage Allowance (MATCF)’ form has been added.

Guidance and regulation

/guidance/ask-your-employer-for-statutory-sick-pay 00:15 The guidance has been updated to show that from 6 April 2026 you must be off work sick for at least one full working day to be eligible for Statutory Sick Pay.

Guidance and regulation

/guidance/agricultural-relief-on-inheritance-tax 00:15 Information about property that qualifies for Agricultural Relief has been updated. Information about calculating Agricultural Relief if you have a mortgaged property has been added. Information has been updated to confirm the combined amount of Agricultural Relief and Business Relief allowed against a person’s estate. Information about 100% relief allowance on the combined value of qualifying agricultural or business property has been added, including transferring unused allowance, applying and apportioning the allowance, and information about trusts. More information about Business Relief, when both Agricultural Relief and Business Relief apply to the same property has been added.

Guidance and regulation

/guidance/aligning-payroll-to-the-correct-tax-period 00:15 The section on ‘If your payroll software can’t send corrections’ has been removed as you can no longer submit earlier year update reports.

Guidance and regulation

/guidance/returns-of-information-for-isa-managers 00:15 Updated the ‘What you must report on your return’ section with information on cryptoasset Exchange Traded Notes (cETNs) and Long Term Asset Funds (LTAFs) to reflect the amendments to the ISA regulations.

Guidance and regulation

/guidance/capital-gains-tax-rates-and-allowances 00:15 Annual exempt amount limits and rates for Capital Gains Tax have been updated for the 2026 to 2027 tax year.

Guidance and regulation

/guidance/capital-gains-tax-for-non-residents-calculating-taxable-gain-or-loss 00:15 The section ‘Disposals to which relief is available under a Double Taxation Treaty’ has been updated. There’s now no need to submit a UK tax return if a disposal has an appropriate connection to a Collective Investment Vehicle and a relevant Double Taxation Treaty applies.

Guidance and regulation

/guidance/changes-and-issues-affecting-the-corporation-tax-online-service 00:15 Sections ‘Research and Development expenditure credit claims which are exempt from PAYE cap’ and ‘Cultural Reliefs and Film, High End TV, Children’s TV, Animation and Video Games tax relief’ updated because of an issue with validation. Also added a new section ‘Loans to participators’.

Guidance and regulation

/guidance/check-if-you-can-claim-a-waiver-for-goods-brought-into-northern-ireland 00:15 Information in the ‘Checking you’re within your allowance’ section has been amended, because the Customs Duty Waiver online service been updated to display de minimis state aid usage over a rolling 3 year period.

Guidance and regulation

Brexit

/guidance/check-if-you-can-claim-national-insurance-relief-in-freeport-tax-sites 00:15 Updated example of an employee not spending 60% of their working time in the special tax site.

Guidance and regulation

Brexit

/guidance/claim-personal-allowances-and-tax-refunds-if-you-live-abroad 00:15 The personal allowances and tax repayments (R43) form and guidance notes have been updated and are no longer year specific.

Guidance and regulation

/guidance/claim-a-refund-of-construction-industry-scheme-deductions-if-youre-a-limited-company 00:15 In the section ‘Who can make a claim’ a further bullet point was added to explain that you need to have submitted all relevant PAYE, CIS and Corporation Tax returns to claim a repayment.

Guidance and regulation

/guidance/claim-a-waiver-for-duty-on-goods-that-you-bring-to-northern-ireland-from-great-britain 00:15 Information in the ‘How you can claim’ section has been amended, because the Customs Duty Waiver online service been updated to display de minimis state aid usage over a rolling 3 year period.

Guidance and regulation

Brexit

/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2 00:15 The percentage rates for petrol-powered and hybrid-powered cars for the tax year 2026 to 2027 have been added.

Guidance and regulation

/guidance/special-rules-for-student-loans 00:15 The thresholds for making student loan deductions been updated for the tax year 2026 to 2027 and a new default Plan 5 has been added.

Guidance and regulation

/guidance/salary-sacrifice-and-the-effects-on-paye 00:15 Removed link to payrolling benefits and expenses online service.

Guidance and regulation

/guidance/statutory-sick-pay-how-different-employment-types-affect-what-you-pay 00:15 The ‘Employees with one or more contracts’ section has been updated for the new Statutory Sick Pay rules that start on 6 April 2026.

Guidance and regulation

/guidance/statutory-sick-pay-manually-calculate-your-employees-payments 00:15 We have updated the page for the new Statutory Sick Pay rules that start on 6 April 2026.

Guidance and regulation

/guidance/stocks-and-shares-investments-for-isa-managers 00:15 Information about cryptoasset Exchange Traded Notes (cETNs) and Long Term Asset Funds (LTAFs) have been added to the ‘Qualifying investments for stocks and shares ISAs’ section.

Guidance and regulation

/guidance/sending-car-data-to-hmrc-payrolling-car-benefit 00:15 Removed link to payrolling benefits and expenses online service.

Guidance and regulation

/guidance/send-an-income-tax-relief-claim-for-job-expenses-by-post-or-phone 00:15 From the tax year 6 April 2026 to 5 April 2027, you will not be able to claim tax relief for working from home. You can still claim for the 4 previous tax years.

Guidance and regulation

/guidance/supplementary-pages-ct600e-charities-and-community-amateur-sports-clubs 00:15 Information for box E88 added. Information for box E85 and E130 to E190 updated. Section added for Legacy details and how to complete relevant boxes.

Guidance and regulation

/guidance/supplementary-pages-ct600l-research-and-development 00:15 Information for step 3, L71, L71A, L72, L72A, L73, L73A, L75, L123, L167, L167A, L168 and L169 has been updated.

Guidance and regulation

/guidance/submit-accounting-period-information-for-a-reserved-investor-fund 00:15 The guidance has been updated to advise that accountancy period information must be submitted using the HMRC online form.

Guidance and regulation

/guidance/submit-an-entry-notification-for-a-reserved-investor-fund 00:15 The guidance has been updated to advise that entry notifications must be submitted using the HMRC online form.

Guidance and regulation

/guidance/submit-an-enterprise-management-incentives-emi-notification 00:15 Information on operating an Enterprise Management Incentives (EMI) scheme from 6 April 2026 has been added.

Guidance and regulation

/guidance/trusts-and-capital-gains-tax 00:15 This page has been updated to reflect changes in rates and when you must report and pay Capital Gains Tax on UK property from 6 April 2026.

Guidance and regulation

/guidance/trust-record-keeping-for-tax-purposes 00:15 This page has been updated to show fiscal year end changes for 2026 to 2027.

Guidance and regulation

/guidance/tell-hmrc-that-youll-operate-paye-on-a-proportion-of-an-employees-income 00:15 Updated the ‘What you’ll need’ section to add information on including a reasonable estimate of the proportion of the employee’s earnings that is not likely to be PAYE income.

Guidance and regulation

/guidance/employee-circumstances-that-affect-payment-of-statutory-parental-bereavement-pay 00:15 Updates made to reflect the changes to Statutory Parental Bereavement Pay policy in Northern Ireland with effect from 6 April 2026.

Guidance and regulation

/guidance/use-the-enterprise-investment-scheme-eis-to-raise-money-for-research-development-or-innovation 00:15 Information on how much you can raise has been updated.

Guidance and regulation

/guidance/venture-capital-schemes-apply-for-the-enterprise-investment-scheme 00:15 Updated the amounts that can be raised. Added information about specified companies.

Guidance and regulation

/guidance/venture-capital-schemes-raise-money-by-offering-tax-reliefs-to-investors 00:15 Information for limits on the money you raise, Enterprise Investment Scheme, Seed Enterprise Investment Scheme and Venture Capital Trusts have been updated.

Guidance and regulation

/guidance/venture-capital-schemes-tax-relief-for-investors 00:15 The percentage of investment on which you can claim relief for a Venture Capital Trust has been updated.

Guidance and regulation

/guidance/what-payroll-information-to-report-to-hmrc 00:15 Rates, allowances and duties have been updated for tax year 2026 to 2027.

Guidance and regulation

/guidance/work-out-how-to-apportion-agricultural-and-business-relief-for-inheritance-tax 00:15 Added translation

Guidance and regulation

/guidance/worldwide-disclosure-facility-make-a-disclosure 00:15 The relevant tax years have been updated in the section ‘How to complete your disclosure’.

Guidance and regulation

/guidance/how-different-employment-types-affect-what-you-pay-in-statutory-parental-bereavement-pay 00:15 Updates made to reflect the changes to Statutory Parental Bereavement Pay policy in Northern Ireland with effect from 6 April 2026.

Guidance and regulation

/guidance/how-to-complete-forms-p11d-and-p11db 00:15 The 2025 to 2026 dates and rates have been updated in this guidance. Paper P11D and P11D(b) forms can be submitted if trading has stopped.

Guidance and regulation

/guidance/how-to-complete-your-self-assessment-tax-return-for-last-tax-year 00:15 The SA100 tax return (2026) form and notes to support completion have been added.

Guidance and regulation

/guidance/how-employment-related-securities-work-if-youre-an-employer 00:15 Information on operating an Enterprise Management Incentive (EMI) scheme from 6 April 2026 has been added.

Guidance and regulation

/guidance/innovative-finance-isa-investments-for-isa-managers 00:15 Information about cryptoasset Exchange Traded Notes (cETNs) has been added to reflect changes to the ISA regulation amendments. The ‘Less-liquid investments’ section has been updated to remove reference to ‘Long Term Asset Funds’.

Guidance and regulation

/guidance/manually-calculate-a-northern-ireland-based-employees-statutory-parental-bereavement-pay 00:15 First published.

Guidance and regulation

/guidance/manually-calculate-your-employees-statutory-parental-bereavement-pay 00:15 A link has been added to direct employers to guidance for employees employed in Northern Ireland making a claim from 6 April 2026

Guidance and regulation

/guidance/non-resident-trusts 00:15 Information about how much Income Tax you need to pay as a trustee for ‘interest in possession trusts’ has been updated.

Guidance and regulation

/government/publications/partnerships-and-capital-gains-tax-hs288-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/partnerships-foreign-aspects-hs380-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/paye-draft-forms-p60 00:15 PAYE draft forms: P60 (2026 to 2027) has been added and PAYE draft forms: P60 (2019 to 2020) has been removed.

Guidance and regulation

/government/publications/paye-draft-forms-p60-2026-to-2027 00:15 First published.

Guidance and regulation

/government/publications/payments-in-kind-assets-transferred-hs213-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/private-residence-relief-hs283-self-assessment-helpsheet 00:15 The helpsheet has been added for the tax year 2025 to 2026. The helpsheet for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/pensions-tax-charges-on-any-excess-over-the-lifetime-allowance-annual-allowance-special-annual-allowance-and-on-unauthorised-payments-hs345-self 00:15 New versions of the helpsheet and working sheet have been added for the tax year 2025 to 2026 and the helpsheet and working sheet for tax year 2021 to 2022 have been removed.

Guidance and regulation

/government/publications/accrued-income-scheme-hs343-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed. The working sheets for tax years 2021 to 2022, 2022 to 2023, 2023 to 2024 and 2024 to 2025 have been removed and replaced with one working sheet which covers all of the tax years.

Guidance and regulation

/government/publications/averaging-for-creators-of-literary-or-artistic-works-hs234-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/agricultural-land-hs251-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/qualifying-care-relief-foster-carers-adult-placement-carers-kinship-carers-and-staying-put-carers-hs236-self-assessment-helpsheet 00:15 The helpsheet has been added for the tax year 2026. The helpsheet for the tax year 2022 has been removed.

Guidance and regulation

/government/publications/basic-paye-tools-employer-payment-summary-eps-only 00:15 The ‘Claim a reduction in the amount you need to pay HMRC’ section has been updated with guidance on how to enter recoverable amounts for Statutory Parental Bereavement Pay in Northern Ireland.

Guidance and regulation

/government/publications/basic-paye-tools-user-guide 00:15 Removed information on recording Statutory Sick Pay, changing details for tax year 2019 to 2020 and earlier, and added instructions for Statutory Parental Bereavement Pay (SPBP) to reflect fiscal year end changes 2026 to 2027.

Guidance and regulation

/government/publications/beneficiaries-receiving-capital-payments-from-non-resident-trusts-and-the-calculation-of-the-increase-in-tax-charge-hs301-self-assessment-helpsheet 00:15 The helpsheet and examples for tax year 2026 have been added, and the versions for tax year 2022 have been removed.

Guidance and regulation

/government/publications/business-asset-roll-over-relief-hs290-self-assessment-helpsheet 00:15 The helpsheet and form for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/rates-and-allowances-pension-schemes 00:15 Rates and allowances have been updated for the tax year 2026 to 2027.

Guidance and regulation

/government/publications/rates-and-allowances-income-tax 00:15 Rates, allowances and duties have been updated for the tax year 2026 to 2027.

Guidance and regulation

/government/publications/rates-and-allowances-inheritance-tax-thresholds-and-interest-rates 00:15 The ‘Inheritance Tax thresholds and interest rates’ have been updated, to include the Inheritance Tax threshold up to and including 5 April 2031.

Guidance and regulation

/government/publications/rates-and-allowances-national-insurance-contributions 00:15 Rates and allowances for National Insurance have been updated for the tax year 2026 to 2027.

Guidance and regulation

/government/publications/real-time-information-internet-submissions-generic-technical-specifications 00:15 How to use the internet services has been updated to version 1.94.

Guidance and regulation

/government/publications/remittance-basis-hs264-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/rent-a-room-for-traders-hs223-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/capital-allowances-and-balancing-charges-hs252-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/ca40-employees-allowed-to-pay-their-own-national-insurance 00:15 The CA40 for the tax year 2026 to 2027 has been added. The CA40 for the tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/ca41-national-insurance-contributions-tables-b-and-c 00:15 National Insurance contributions tables B, C, E, I, K and S for 2026 to 2027 have been added.

Guidance and regulation

/government/publications/ca42-foreign-going-mariners-and-deep-sea-fishermen 00:15 The foreign-going mariners and deep-sea fishermen booklet (CA42) covering 6 April 2026 to 5 April 2027 has been added.

Guidance and regulation

/government/publications/ca44-national-insurance-for-company-directors 00:15 The National Insurance for company directors booklet (CA44) for 2026 to 2027 has been added. The booklet for 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/calculating-foreign-tax-credit-relief-on-income-hs263-self-assessment-helpsheet 00:15 The helpsheet and working sheets for the tax year 2025 to 2026 have been added. The helpsheet and working sheets for the tax year 2021 to 2022 have been removed.

Guidance and regulation

/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions 00:15 The document ‘2026 to 2027: Employer further guide to PAYE and National Insurance contributions’ has been updated. Section ‘4.6.6 Employees who work both in the UK and overseas’ has been updated to add more information on when you can make a notification for an employee and add more information on what can be included in a notification. Section ‘2.3 Statutory payments’ has also been updated to provide more clarity on when Statutory Parental Bereavement Pay (SPBP) is payable.

Guidance and regulation

/government/publications/charitable-giving-hs342-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/chattels-and-capital-gains-tax-hs293-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/community-investment-tax-relief-hs237-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/construction-industry-scheme-cis-340 00:15 Section 2.11 has been updated with information about payments made to subcontractors who are local authorities or public bodies. Section 4.5 has been updated to include ‘deemed contractors’ and what they must do to tell HMRC if they have not paid any subcontractors in a particular month. Section 4.18 has been updated to confirm the obligation to file a nil return will be reinstated for mainstream contractors, from 6 April 2026.

Guidance and regulation

/government/publications/statutory-paternity-pay-table-of-dates-for-employee-entitlement-adoption 00:15 The Statutory Paternity Pay (adoption) pay tables for 2026 have been added.

Guidance and regulation

/government/publications/statutory-paternity-pay-table-of-dates-for-employee-entitlement-birth 00:15 The Statutory Paternity Pay (birth) tables for 2026 have been added.

Guidance and regulation

/government/publications/statutory-adoption-pay-table-of-dates-for-employee-entitlement 00:15 Statutory Adoption Pay table of dates for employee entitlement for the 2026 to 2027 tax year have been added. Table for 2024 has been removed.

Guidance and regulation

/government/publications/statutory-sick-pay-tables-for-linking-periods-of-incapacity-for-work 00:15 The Statutory Sick Pay tables for 2026 have been added.

Guidance and regulation

/government/publications/statutory-maternity-pay-table-of-dates-for-employee-entitlement 00:15 The Statutory Maternity Pay tables for 2026 have been added.

Guidance and regulation

/government/publications/seafarers-earnings-deduction-hs205-self-assessment-helpsheet 00:15 The HS205 helpsheet and working sheet have been added for the tax year 2025 to 2026. The helpsheet and working sheet from tax year 2021 to 2022 have been removed.

Guidance and regulation

/government/publications/seed-enterprise-investment-scheme-income-tax-and-capital-gains-tax-reliefs-hs393-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/self-assessment-short-tax-return-notes-sa210 00:15 The English and Welsh notes for 2026 have been added. The English and Welsh notes for 2022 have been removed.

Guidance and regulation

/government/publications/shares-and-capital-gains-tax-hs284-self-assessment-helpsheet 00:15 The helpsheet and examples for tax year 2025 to 2026 have been added, and the versions for tax year 2021 to 2022 have been removed.

Guidance and regulation

/government/publications/share-reorganisations-company-takeovers-and-capital-gains-tax-hs285-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/sl3-student-loan-deduction-tables 00:15 The ‘Student and Postgraduate Loan deduction tables’ for 2026 to 2027 have been added.

Guidance and regulation

/government/publications/social-security-abroad-ni38 00:15 The ‘Payments based on employment and earnings’ section has been updated to show that Statutory Sick Pay is payable from the first full day of sickness from 6 April 2026. The ‘Paying voluntary National Insurance contributions while you’re abroad’ section has been updated with the rules for paying contributions for time abroad from 6 April 2025.

Guidance and regulation

/government/publications/death-personal-representatives-and-legatees-hs282-self-assessment-helpsheet 00:15 The helpsheet for the 2025 to 2026 tax year has been added and the version for the 2021 to 2022 tax year has been removed.

Guidance and regulation

/government/publications/debts-and-capital-gains-tax-hs296-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/dual-residents-hs302-self-assessment-helpsheet 00:15 The helpsheet and claim form for tax year 2026 have been added, and the versions for tax year 2022 have been removed.

Guidance and regulation

/government/publications/doctors-expenses-hs231-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/tables-showing-relevant-weeks-and-start-dates-for-statutory-parental-bereavement-pay 00:15 The Statutory Parental Bereavement Pay tables for 2026 have been added. Tables for 2024 have been removed.

Guidance and regulation

/government/publications/tax-equalisation-hs212-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/trusts-and-capital-gains-tax-hs294-self-assessment-helpsheet 00:15 HS294 Trusts and Capital Gains Tax (2026) added and HS294 Trusts and Capital Gains Tax (2022) removed.

Guidance and regulation

/government/publications/trusts-and-settlements-income-treated-as-the-settlors-hs270-self-assessment-helpsheet 00:15 The helpsheet for tax year 2026 to 2027 has been added. The helpsheets for tax years 2021 and 2022 have been removed.

Guidance and regulation

/government/publications/trust-management-expenses-tmes-hs392-self-assessment-helpsheet 00:15 The helpsheet and table for tax year 2025 to 2026 have been added, and the versions for tax year 2021 to 2022 have been removed.

Guidance and regulation

/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet 00:15 Self Assessment helpsheet HS278 for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/employee-shares-and-securities-further-guidance-hs305-self-assessment-helpsheet 00:15 The helpsheet and working sheet for tax year 2025 to 2026 have been added, and the versions for tax year 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/employee-share-and-security-schemes-and-capital-gains-tax-hs287-self-assessment-helpsheet 00:15 The helpsheet for tax year 2026 to 2027 has been added, and the version for tax year 2022 to 2023 has been removed.

Guidance and regulation

/government/publications/employee-ownership-trusts-and-capital-gains-tax-self-assessment-helpsheet-hs277 00:15 First published.

Guidance and regulation

/government/publications/employment-residence-and-domicile-issues-hs211-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the helpsheet for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/enterprise-investment-scheme-and-capital-gains-tax-hs297-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/enterprise-investment-scheme-income-tax-relief-hs341-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/farmers-and-market-gardeners-hs224-self-assessment-helpsheet 00:15 The helpsheet and examples for tax year 2025 to 2026 have been added, and the versions for tax year 2021 to 2022 have been removed.

Guidance and regulation

/government/publications/farm-stock-valuation-hs232-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/foreign-income-and-gains-fig-regime-self-assessment-helpsheet-hs266 00:15 First published.

Guidance and regulation

/government/publications/venture-capital-trusts-and-capital-gains-tax-hs298-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/gains-on-foreign-life-insurance-policies-hs321-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/globally-mobile-employees 00:15 Updated the document ‘Globally mobile employees and PAYE’ to add information to the sections ‘When to send a Globally Mobile Employee (GME) PAYE notification to HMRC’ and ‘If your employee is eligible for Overseas Workday Relief’.

Guidance and regulation

/government/publications/help-with-football-agents-fees-and-dual-representation-contracts-gfc6 00:15 Removed link to payrolling benefits and expenses online service.

Guidance and regulation

/government/publications/husband-and-wife-civil-partners-divorce-dissolution-and-separation-hs281-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/hmrc-your-guide-to-making-a-disclosure 00:15 Tax year references have been updated in the sections ‘Income Tax returns’ and ‘If you failed to notify HMRC that you’d started in business’.

Guidance and regulation

/government/publications/incorporation-relief-hs276-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/income-and-benefits-from-transfers-of-assets-abroad-and-income-from-non-resident-trusts-hs262-self-assessment-helpsheet 00:15 The helpsheet for the tax year 2025 to 2026 has been added and the version for the tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/interest-and-alternative-finance-payments-eligible-for-relief-on-qualifying-loans-and-alternative-finance-arrangements-hs340-self-assessment-helpshee 00:15 The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/information-from-your-accounts-hs229-self-assessment-helpsheet 00:15 The helpsheet and examples have been added for the tax year 2025 to 2026 and the versions for the tax year 2021 to 2022 have been removed.

Guidance and regulation

/government/publications/investors-relief-2020-hs308 00:15 The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

Guidance and regulation

/government/publications/land-and-leases-the-valuation-of-land-and-capital-gains-tax-hs292-self-assessment-helpsheet 00:15 HS292 Capital Gains Tax, land and leases (2026) added and HS292 Capital Gains Tax, land and leases (2022) removed.

Guidance and regulation