A correction slip has been issued to amend the Energy Savings Opportunity Scheme Regulations 2014, which govern mandatory energy audits and efficiency measures for large UK organisations. The changes address specific issues within the original 2014 framework that established ESOS requirements. Businesses subject to ESOS compliance should review the corrections to ensure they maintain proper regulatory adherence.
Source: legislation.gov.uk – Read the original
The 2026 Regulations continue temporary provisions that allow credit institutions flexibility in meeting prudential capital requirements when dealing with central counterparties, building on successive extensions made since 2022. These transitional measures modify how the UK applies capital requirements rules originally set out in EU Regulation 575/2013. The extension maintains relief for financial institutions during a period of ongoing adjustment to post-Brexit regulatory arrangements for counterparty risk management.
Source: legislation.gov.uk – Read the original
The Finance Act 2009 (Section 101) (Vaping Products Duty) (Appointed Day) Order 2026 establishes 1st October 2026 as the date when late payment interest provisions for vaping products duty take effect. Section 101 of the Finance Act 2009 applies interest charges to overdue vaping products duty payments, bringing this excise tax in line with interest regimes already applied to other duties. The order activates previously enacted legislation specifically for vaping products duty administration.
Source: legislation.gov.uk – Read the original
The Individual Savings Account (Amendment) (No. 2) Regulations 2026 updates ISA rules with three key changes: a £12,000 annual subscription cap for cash ISA accounts held by individuals aged 64 or under, new restrictions on money market funds within stocks and shares ISAs, and a charge on interest generated from cash deposits held in stocks and shares or Innovative Finance ISAs. Related provisions for subscriptions, transfers, tax treatment and reporting have been amended accordingly, with outdated age requirements for account opening also removed.
Source: legislation.gov.uk – Read the original
HMRC has published guidance detailing the current operational status of the Income Record Viewer for agents service, which allows tax representatives to access client income information. The resource provides information about service availability and any technical issues that may impact users. Agents should refer to this guidance to check whether the service is accessible and to identify any reported disruptions that could affect their ability to view client records.
Source: HMRC (GOV.UK) – Read the original
HMRC has published form AAG6 for use by scheme promoters and suppliers when communicating scheme reference numbers to their clients. The form enables registered promoters to formally notify clients of the SRN assigned to notifiable tax avoidance arrangements. This notification requirement is part of HMRC’s disclosure of tax avoidance schemes regime, which tracks marketed tax planning strategies.
Source: HMRC (GOV.UK) – Read the original
HMRC has launched a campaign during Pension Awareness Week to encourage approximately 7 million adults to access their State Pension forecasts through the HMRC app. The initiative aims to address a significant knowledge gap, as a substantial portion of the population appears unaware of their pension entitlements. Individuals can now use the dedicated mobile application to obtain their personalised State Pension projections and plan accordingly.
Source: HMRC (GOV.UK) – Read the original