UK Government advice update diffs

List of updates provided by the UK government on Brexit since 2019-04-09, on COVID-19 and news since 2020-10-03, and on general guidance, policy and foreign office since 2022-02-16. Contact webmaster@njk.onl. This website is not affiliated with the UK government.

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2026-04-06

/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/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
 /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
 /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
 /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/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/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
 /government/publications/let-property-campaign-your-guide-to-making-a-disclosure 00:15 We have updated the dates under section 3.4 and 3.5 as part of annual uprating.
Guidance and regulation
 /government/publications/living-accommodation-hs202-self-assessment-helpsheet 00:15 The helpsheet and working sheet for the tax year 2025 to 2026 have been added and the versions for the tax year 2021 to 2022 have been removed.
Guidance and regulation
 /government/publications/limit-on-income-tax-reliefs-hs204-self-assessment-helpsheet 00:15 Helpsheet and working sheets 1 and 2 have been added for the tax year 2025 to 2026. Helpsheet and working sheets for 2021 to 2022 have been removed.
Guidance and regulation
 /government/publications/lloyds-underwriters-hs240-self-assessment-helpsheet 00:15 The helpsheet for HS240 Lloyd’s underwriters (2026) has been added, helpsheets for 2021 to 2022 have been removed.
Guidance and regulation
 /government/publications/losses-hs227-self-assessment-helpsheet 00:15 The helpsheet and working sheet for tax year 2025 to 2026 have been added and the helpsheet and working sheet for tax year 2021 to 2022 have been removed.
Guidance and regulation
 /government/publications/more-than-one-business-hs220-self-assessment-helpsheet 00:15 New versions of the helpsheet and working sheet have been added for the tax year 2025 to 2026, and the versions for tax year 2021 to 2022 have been removed.
Guidance and regulation
 /government/publications/negligible-value-claims-and-income-tax-losses-on-disposals-of-shares-you-have-subscribed-for-in-qualifying-trading-companies-hs286-self-assessment-he 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/non-residents-and-investment-income-hs300-self-assessment-helpsheet 00:15 HS300 Non-residents and investment income (2026) and Working sheet: maximum income (2026) have been added. HS300 Non-residents and investment income (2022) and Working sheet: maximum income (2022) have been removed.
Guidance and regulation
 /government/publications/non-residents-relief-under-double-taxation-agreements-hs304-self-assessment-helpsheet 00:15 A new version of the helpsheet and form have been added for the 2025 to 2026 tax year. The helpsheet and form for tax year 2021 to 2022 have been removed.
Guidance and regulation
 /government/publications/non-resident-capital-gains-for-land-and-property-in-the-uk-self-assessment-helpsheet-hs307 00:15 Self Assessment helpsheet HS307 has been added for the 2025 to 2026 tax year and the helpsheet for 2022 has been removed.
Guidance and regulation
 /government/publications/non-resident-trusts-and-capital-gains-tax-hs299-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/non-resident-entertainers-and-sportspersons-hs303-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/non-taxable-payments-or-benefits-for-employees-hs207-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/other-taxable-income-hs325-self-assessment-helpsheet 00:15 Self Assessment helpsheet HS325 and working sheets 1 and 2 have been added for tax year 2025 to 2026. The helpsheet and working sheets have been removed for tax year 2021 to 2022.
Guidance and regulation
 /government/publications/offshore-funds-self-assessment-helpsheet-hs265 00:15 In the section ‘When to declare income from a reporting offshore fund’, example dates have been changed and information has been added for qualifying new residents, confirming how to claim relief under the foreign income and gains (FIG) regime on eligible foreign income and gains.
Guidance and regulation
 /guidance/previous-annual-repayment-thresholds 00:01 Annual update to thresholds.
Guidance and regulation
 /guidance/claiming-benefits-for-2-or-more-children 00:01 The 2-child limit ended on 6 April 2026. Universal Credit now pays the extra amount for every child, no matter how many children you have.
Guidance and regulation
 /guidance/universal-credit-childcare-costs 00:01 From 6 April, the maximum amount you can receive for childcare costs increased to £1,071.09 for one child, and £1,836.16 for 2 or more children.
Guidance and regulation
 /guidance/universal-credit-sanctions 00:01 From 6 April, daily reduction rates increased.
Guidance and regulation
 /guidance/universal-credit-what-you-could-get-if-you-have-a-health-condition-or-disability 00:01 Added translation
Guidance and regulation
 /guidance/universal-credit-if-you-have-children 00:01 The 2-child limit ended on 6 April 2026. Universal Credit now pays the extra amount for every child, no matter how many children you have.
Guidance and regulation
 /guidance/how-arrears-can-accrue-on-your-student-loan-account-when-youre-overseas 00:01 Annual update to fixed monthly rate.
Guidance and regulation
 /guidance/how-interest-is-calculated-plan-2 00:01 More guidance had been added to explain how Plan 2 interest is calculated and applied to Plan 2 loans.
Guidance and regulation
 /guidance/new-style-employment-and-support-allowance-detailed-guide 00:01 Updating figures with 2026/27 values as part of uprating.
Guidance and regulation
 /government/publications/pension-credit-technical-guidance 00:01 Updated with the latest benefit rates, effective from April 2026. Removed references to Income Support and Income-based Jobseeker’s Allowance.
Guidance and regulation
 /government/publications/pension-credit-toolkit 00:01 Benefit and pension figures updated for 2026 to 2027, in English and Welsh. Pension Credit and help for disabled people and Pension Credit Advice and guidance for stakeholders updated. New versions of posters added. New YouTube videos – Pension Credit Calculator Explainer, How to use the Pension Credit Eligibility Calculator and Pension Credit: A British Sign Language for people for hearing impairments added.
Guidance and regulation
 /government/publications/residential-personal-emergency-evacuation-plans-residential-peeps 00:01 Easy Read version added.
Guidance and regulation
 /government/publications/certifying-a-building-for-worship-and-marriage-version-3-sept-2012 00:01 Updated the registration fees.
Guidance and regulation
 /government/publications/scottish-student-loans-a-guide-to-terms-and-conditions 00:01 Updated for 2026 to 2027.
Guidance and regulation
 /government/publications/student-loans-a-guide-to-terms-and-conditions 00:01 Update to repayment thresholds for 2026 to 2027.
Guidance and regulation
 /government/publications/easy-read-pension-credit 00:01 Benefit and pension figures have been updated for the year 2026 to 2027 in the English and Welsh Easy Read pdfs
Guidance and regulation
 /government/publications/universal-credit-and-families-with-more-than-2-children-information-for-stakeholders 00:01 The 2-child limit ended on 6 April 2026. Universal Credit now pays the extra amount for every child, no matter how many children claimants have. This guidance explains the rules and exceptions that apply if claimants had more than 2 children before April 2026.
Guidance and regulation
 /government/publications/universal-credit-if-you-have-a-disability-or-health-condition-quick-guide 00:01 From 6 April the extra amount if you are assessed as having limited capability for work and work-related activities (LCWRA) is paid at 2 rates: a higher and lower rate.
Guidance and regulation
 /government/publications/your-new-state-pension-explained 00:01 Updated with the latest benefit rates, effective from 6 April 2026.
Guidance and regulation
 /government/publications/overseas-earnings-thresholds-for-plan-1-student-loans 00:01 Threshold information for 2026-27 has been added
Guidance and regulation
 /government/publications/overseas-earnings-thresholds-for-plan-2-student-loans 00:01 Repayment thresholds have been updated for the 2026-27 tax year
Guidance and regulation
 /government/publications/overseas-earnings-thresholds-for-plan-4-student-loans 00:01 Uprating for 2026-27.
Guidance and regulation
 /government/publications/overseas-earnings-thresholds-for-plan-5-student-loans 00:01 Updated for uprating 2026 to 2027.
Guidance and regulation
 /government/publications/overseas-earnings-thresholds-for-postgraduate-student-loans 00:01 Uprating for 2026-27.
Guidance and regulation
 /government/news/thousands-to-be-supported-into-work-as-government-reforms-welfare-system 00:01 First published.
News and communications
 /government/news/first-wave-of-national-young-futures-hubs-open-to-turn-the-tide-on-youth-services-decline 00:01 First published.
News and communications

2026-04-05

/government/news/prime-minister-no-matter-the-global-uncertainty-im-on-the-side-of-the-british-people 22:30 First published.
News and communications
 /government/news/record-year-for-gang-busts-and-knife-seizures 11:53 First published.
News and communications
 /government/news/independent-champion-for-armed-forces-appointed-as-new-team-stands-up 10:31 First published.
News and communications
 /foreign-travel-advice/papua-new-guinea 01:30 Updated information about Tropical Cyclone Maila, affecting parts of the Solomon Islands, moving towards Papua New Guinea (‘Warnings and Insurance’ page)
Guidance and regulation
 /foreign-travel-advice/solomon-islands 01:27 Updated information about Tropical Cyclone Maila, affecting parts of the Solomon Islands, moving towards Papua New Guinea (‘Warnings and Insurance’ page)
Guidance and regulation
 /government/publications/county-lines-programme 00:01 Updated ‘Impact’ and ‘Investment’ sections with latest figures.
Guidance and regulation

2026-04-04

/government/news/record-number-of-new-and-replacement-ambulances-delivered 22:31 First published.
News and communications
 /government/news/over-12-million-pensioners-to-receive-575-state-pension-boost 22:30 First published.
News and communications
 /guidance/river-thames-current-river-conditions 10:30 River Thames: current conditions updated for Saturday 4 April 2026. No stream warning changes.
Guidance and regulation

2026-04-03

/government/news/prime-ministers-easter-message-2026 22:30 First published.
News and communications
 /government/news/egg-cellent-time-for-chatting-with-your-kids-about-what-theyre-seeing-online-this-easter 22:30 First published.
News and communications
 /government/news/pm-call-with-the-crown-prince-of-kuwait-3-april-2026 11:19 First published.
News and communications
 /government/news/joint-statement-from-the-leaders-of-the-united-kingdom-france-germany-italy-the-netherlands-and-japan-on-the-strait-of-hormuz-19-march-2026 10:53 Following publication, Slovakia confirmed it also joined this joint leaders’ statement.
News and communications
 /government/publications/ccus-east-coast-cluster-updated-selection-process 09:30 Published the latest clarification questions.
Guidance and regulation
 /government/statistics/deaths-registered-in-northern-ireland-week-ending-27-march-2026 09:30 First published.
COVID-19
 /government/news/largest-ever-government-investment-in-threatened-species-recovery 09:00 First published.
News and communications
 /government/news/martyns-law-a-moment-of-reflection-while-moving-forward 00:01 First published.
News and communications
 /government/news/one-year-on-from-royal-assent-for-martyns-law 00:01 First published.
News and communications

2026-04-02

/government/speeches/the-uk-will-continue-to-champion-coordination-between-the-league-of-arab-states-and-the-united-nations-uk-statement-at-the-un-security-council 22:00 First published.
Foreign, Commonwealth & Development Office
News and communications
 /government/publications/uk-us-arrangement-on-pharmaceutical-trade-and-pricing 20:55 First published.
Policy papers and consultations
 /government/publications/hmpps-risk-of-serious-harm-guidance-2020 19:08 Updated the Risk of Serious Harm guidance
Guidance and regulation
 /government/news/uk-and-us-deepen-regulatory-cooperation-on-medical-devices-building-on-wider-pharmaceutical-partnership 18:29 Image changed
News and communications
 /guidance/river-thames-lock-keeper-service 18:03 River Thames: lock keeper service rota updated for Monday 6 to Sunday 12 April 2026.
Guidance and regulation
 /government/news/chairs-statement-on-the-meeting-on-the-strait-of-hormuz 17:32 First published.
News and communications
Foreign, Commonwealth & Development Office
 /government/news/uk-and-us-deepen-regulatory-cooperation-on-medical-devices-building-on-wider-pharmaceutical-partnership 17:24 First published.
News and communications
 /guidance/apply-for-an-sia-licence 17:15 Added that you can only use a DVA driving licence photocard as a Group B document if you did not use it as a Group A document.
Guidance and regulation
 /government/news/nhs-patients-and-british-businesses-to-benefit-from-historic-changes-to-medicines-access-following-pharmaceutical-partnership-with-usa 17:08 First published.
News and communications
 /government/speeches/the-uk-remains-committed-to-working-with-the-gcc-the-united-nations-and-all-council-members-uk-statement-at-the-un-security-council 16:57 First published.
Foreign, Commonwealth & Development Office
News and communications
 /foreign-travel-advice/thailand 16:55 Updated information about insurance for car and motorcycle hire (‘Safety and security’ page).
Guidance and regulation
 /guidance/appeals 16:40 Guidance updated to reflect the expansion of the Part 1 (expedited) written representations appeal procedure, from 1 April 2026.
Guidance and regulation
 /government/publications/mgn-297-m-amendment-2-the-carriage-of-defibrillators-on-ships 16:33 First published.
Guidance and regulation
 /guidance/training-and-events-ukhsa-knowledge-and-library-services 16:23 New training dates have been added.
Guidance and regulation
 /guidance/vehicle-tax-for-electric-and-low-emissions-vehicles 16:10 Within the ‘Additional rate (expensive car supplement)’ section, the list price for specified vehicles has been amended to “more than £50,000”. Previously this read as “£50,000 or more”.
Guidance and regulation
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