UK Government advice update diffs

2025-08-31

/government/publications/msn-1883-f-amendment-5-work-in-fishing-convention-no-188-medical-examination-and-certification-for-fishers 00:00 First published.

Guidance and regulation

2025-04-06

/guidance/river-thames-current-river-conditions 10:43 River Thames: current conditions updated for Sunday 6 April2025. No stream warning changes.

Guidance and regulation

/government/news/uk-and-us-hit-major-milestone-in-development-of-hypersonic-weapons 10:00 First published.

News and communications

/guidance/notifiable-diseases-and-how-to-report-them 09:30 Updated to add new diseases and new link to The Health Protection (Notification) (Amendment) Regulations 2025.

Guidance and regulation

/guidance/notifiable-organisms-and-how-to-report-them 09:30 Updated list of diseases.

Guidance and regulation

/government/publications/qualifying-care-relief-foster-carers-adult-placement-carers-kinship-carers-and-staying-put-carers-hs236-self-assessment-helpsheet 09:30 The helpsheet has been added for the tax year 2025. Helpsheets for the tax years 2020 and 2021 have been removed.

Guidance and regulation

/government/publications/notifiable-diseases-poster-for-registered-medical-practitioners 09:30 Replaced poster with updated version with 8 additional diseases.

Guidance and regulation

/government/publications/business-payment-practices-and-performance-reporting-requirements 09:00 Thresholds for defining a large business have been updated.

Guidance and regulation

/government/news/government-branded-merchandise-and-away-days-banned 08:00 First published.

News and communications

/guidance/previous-annual-repayment-thresholds 00:30 Updated for 25/26

Guidance and regulation

/guidance/pension-administrators-reporting-to-hmrc 00:30 Added details about how pension scheme returns should be submitted for different tax years.

Guidance and regulation

/guidance/pension-administrators-check-your-members-annual-allowance 00:30 The tax years your members can carry forward an annual allowance have been updated.

Guidance and regulation

/guidance/special-rules-for-student-loans 00:30 The thresholds for making student loan deductions and the section ‘employee dies’ have been updated for the tax year 2025 to 2026.

Guidance and regulation

/guidance/trust-record-keeping-for-tax-purposes 00:30 The examples of how long you must keep records for have been updated.

Guidance and regulation

/guidance/what-payroll-information-to-report-to-hmrc 00:30 Rates, allowances and duties have been updated for tax year 2025 to 2026. The section about claiming Employment Allowance has been updated to show the new allowance for 6 April 2025. Statutory Neonatal Care Pay has been added. Information about what to enter for the Freeport and Investment Zone special tax sites employee workplace postcode has been added.

Guidance and regulation

/guidance/worldwide-disclosure-facility-make-a-disclosure 00:30 The relevant tax years have been updated in the section ‘How to complete your disclosure’.

Guidance and regulation

/guidance/how-arrears-can-accrue-on-your-student-loan-account-when-youre-overseas 00:30 Updated for 25/26.

Guidance and regulation

/government/publications/rates-and-allowances-pension-schemes 00:30 Rates, allowances and duties have been updated for the tax year 2025 to 2026.

Guidance and regulation

/government/publications/rates-and-allowances-corporation-tax 00:30 Corporation Tax rates and allowances have been updated for tax year 2025 to 2026.

Guidance and regulation

/government/publications/rates-and-allowances-national-insurance-contributions 00:30 Rates and allowances for National Insurance has been updated for the tax year 2025 to 2026.

Guidance and regulation

/government/publications/rent-a-room-for-traders-hs223-self-assessment-helpsheet 00:30 The helpsheet for tax year 2024 to 2025 has been added and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/child-tax-credit-and-working-tax-credit-why-overpayments-happen-wtc8 00:30 The guidance has been updated for the 2025 to 2026 tax year.

Guidance and regulation

/government/publications/scottish-student-loans-a-guide-to-terms-and-conditions 00:30 Updated for 25/26.

Guidance and regulation

/government/publications/student-loans-a-guide-to-terms-and-conditions 00:30 Updated for 25/26 thresholds

Guidance and regulation

/government/publications/seafarers-earnings-deduction-hs205-self-assessment-helpsheet 00:30 The HS205 helpsheet and working sheet have been added for the tax year 2024 to 2025. The helpsheet and working sheet from tax year 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/debts-and-capital-gains-tax-hs296-self-assessment-helpsheet 00:30 The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/doctors-expenses-hs231-self-assessment-helpsheet 00:30 The 2024 to 2025 helpsheet has been added, and the versions for tax year 2019 to 2020 and 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/employment-allowance-more-detailed-guidance 00:30 The ‘Claiming Employment Allowance: further employer guidance’, ‘Employers of care and support workers and Employment Allowance: further employer guidance’ and ‘Eligibility for Employment Allowance: further employer guidance’ has been updated with new rates for tax year 2025.

Guidance and regulation

/government/publications/enterprise-investment-scheme-income-tax-relief-hs341-self-assessment-helpsheet 00:30 The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/let-property-campaign-your-guide-to-making-a-disclosure 00:30 We have updated the dates under section 3.4 and 3.5 as part of annual uprating.

Guidance and regulation

/government/publications/limit-on-income-tax-reliefs-hs204-self-assessment-helpsheet 00:30 Helpsheet and working sheets 1 and 2 have been added for the tax year 2024 to 2025. Helpsheet and working sheets for 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/non-resident-capital-gains-for-land-and-property-in-the-uk-self-assessment-helpsheet-hs307 00:30 Self Assessment helpsheet (HS307 2025) has been added for the 2024 to 2025 tax year and the helpsheet for 2021 has been removed.

Guidance and regulation

/government/publications/other-taxable-income-hs325-self-assessment-helpsheet 00:30 Self Assessment helpsheet HS325 and working sheets 1 and 2 have been added for 2024 to 2025 tax year. The helpsheet and working sheets have been removed for tax year 2020 to 2021.

Guidance and regulation

/government/publications/overseas-earnings-thresholds-for-plan-1-student-loans 00:30 Updated for 25/26

Guidance and regulation

/government/publications/overseas-earnings-thresholds-for-plan-2-student-loans 00:30 Updated for 25/26

Guidance and regulation

/government/publications/overseas-earnings-thresholds-for-plan-4-student-loans 00:30 Updated for 25/26

Guidance and regulation

/government/publications/overseas-earnings-thresholds-for-postgraduate-student-loans 00:30 Updated for 25/26

Guidance and regulation

/government/publications/overlap-relief-hs260-self-assessment-helpsheet 00:30 The helpsheet and working sheets have been added for the tax year 2024 to 2025. The helpsheet and working sheets for the tax year 2020 to 2021 have been removed.

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 2025 to 2026.

Guidance and regulation

/guidance/pension-administrators-check-your-members-protection-status 00:15 Information on applying for protected allowances has been removed.

Guidance and regulation

/guidance/pension-schemes-protect-your-lifetime-allowance 00:15 Information on applying for individual protection 2016 and fixed protection 2016 has been removed.

Guidance and regulation

/guidance/apply-for-marriage-allowance-by-post 00:15 A new version of form MATCF ‘Apply for Marriage Allowance by post’ has been added.

Guidance and regulation

/guidance/receive-income-tax-or-paye-repayments-on-behalf-of-others 00:15 Your client’s signature must have been included within the 6 months before sending the nomination to us. If the signature has been included outside this period, the nomination will not be accepted.

Guidance and regulation

/guidance/register-for-self-assessment-if-you-are-not-self-employed 00:15 The adjusted net income has been updated.

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 2025 to 2026 tax year.

Guidance and regulation

/guidance/check-the-recognised-overseas-pension-schemes-notification-list 00:15 From 6 April 2025 Overseas Pension Scheme (OPS) and Recognised Overseas Pension Scheme (ROPS) established in the European Economic Area (EEA) must meet the same conditions as those schemes established in the rest of the world.

Guidance and regulation

/guidance/check-how-your-lifetime-allowance-is-affected-by-the-public-service-pensions-remedy 00:15 Information on how to apply for individual protection 2016 has been removed.

Guidance and regulation

/guidance/check-if-you-can-claim-the-4-year-foreign-income-and-gains-regime 00:15 First published.

Guidance and regulation

/guidance/check-if-you-can-claim-national-insurance-relief-in-freeport-tax-sites 00:15 The how to claim section has been updated to include information on workplace postcodes. Under the Examples heading, the example of an employee not spending 60% of their working time in the special tax site has been updated with 2025 figures.

Brexit

Guidance and regulation

/guidance/check-if-you-can-get-an-additional-inheritance-tax-threshold 00:15 Section ‘Homes that qualify’ has been updated due to the change from domicile rules to the new long-term UK residence rules for Inheritance Tax.

Guidance and regulation

/guidance/claim-a-refund-of-income-tax-deducted-from-savings-and-investments 00:15 The R40 notes document within the online tool has been updated.

Guidance and regulation

/guidance/claim-a-tax-refund-when-youve-flexibly-accessed-all-of-your-pension-p53z 00:15 The English and Welsh form P53Z has been replaced with a version to cover tax year 2025 to 2026.

Guidance and regulation

/guidance/claim-back-tax-on-a-flexibly-accessed-pension-overpayment-p55 00:15 The P55 form has been updated for the 2024 to 2025 tax year.

Guidance and regulation

/guidance/claim-back-income-tax-on-a-pension-death-benefit-lump-sum-p53zdb 00:15 The English and Welsh form P53Z(DB) has been replaced with a version to cover tax year 2025 to 2026.

Guidance and regulation

/guidance/claim-the-residence-nil-rate-band 00:15 An updated version of form IHT435 has been added.

Guidance and regulation

/guidance/statutory-paternity-pay-manually-calculate-your-employees-payments 00:15 Statutory Paternity Pay rates and examples updated for 2025 to 2026 tax year.

Guidance and regulation

/guidance/statutory-adoption-pay-manually-calculate-your-employees-payments 00:15 The Statutory Adoption Pay rates and examples have been updated for tax year 2025 to 2026.

Guidance and regulation

/guidance/statutory-sick-pay-manually-calculate-your-employees-payments 00:15 Rates and examples for the 2025 to 2026 tax year have been updated.

Guidance and regulation

/guidance/statutory-maternity-pay-manually-calculate-your-employees-payments 00:15 Updated Statutory Maternity Pay rates and limits for 2025 to 2026 tax year.

Guidance and regulation

/guidance/send-an-income-tax-relief-claim-for-job-expenses-by-post-or-phone 00:15 Guidance notes for form P87 and the HMRC Commissioners’ direction have been updated.

Guidance and regulation

/guidance/sign-up-your-business-for-making-tax-digital-for-income-tax 00:15 The ‘Who cannot sign up voluntarily’ section has been updated to remove those who have income from a furnished holiday let.

Guidance and regulation

/guidance/sign-up-your-client-for-making-tax-digital-for-income-tax 00:15 The ‘Who cannot sign up voluntarily’ section has been updated to remove those who have income from a furnished holiday let.

Guidance and regulation

/guidance/tax-credits-working-out-income 00:15 The text about tax credits renewals has been removed due to the ending of tax credits on 5 April 2025.

Guidance and regulation

/guidance/taking-higher-tax-free-lump-sums-with-lifetime-allowance-protection 00:15 Information on applying for protected allowances has been removed.

Guidance and regulation

/guidance/trusts-and-capital-gains-tax 00:15 This guidance has been updated to reflect tax year dates and rates effective from 6 April 2025.

Guidance and regulation

/guidance/trusts-and-inheritance-tax 00:15 Section about ‘Inheritance Tax and excluded property’ has been updated.

Guidance and regulation

/guidance/tell-hmrc-about-a-student-loan-in-your-tax-return 00:15 Tax year dates and guidance have been added to the section ‘If you have payrolled benefits in kind.’

Guidance and regulation

/guidance/tell-hmrc-that-youll-operate-paye-on-a-proportion-of-an-employees-income 00:15 First published.

Guidance and regulation

/guidance/work-out-pay-from-an-umbrella-company 00:15 The tool on this page, used to work out pay from an umbrella company, has been updated for the 2025 to 2026 tax year.

Guidance and regulation

/guidance/work-out-inheritance-tax-due-on-gifts 00:15 Section ‘other reliefs that may apply’ has been updated due to the change from domicile rules to the new long-term UK residence rules for Inheritance Tax.

Guidance and regulation

/guidance/how-to-complete-forms-p11d-and-p11db 00:15 The 2024 to 2025 dates and rates have been updated in this guidance.

Guidance and regulation

/guidance/inheritance-tax-deemed-domicile-rules 00:15 Inheritance Tax deemed domicile rules will no longer apply from 6 April 2025. From the 6 April 2025 you must follow the new long-term UK residence rules for Inheritance Tax.

Guidance and regulation

/guidance/inheritance-tax-double-taxation-relief 00:15 We have updated the content to confirm that from 6 April 2025, a person is treated as having deemed UK domicile if they are a long-term UK resident.

Guidance and regulation

/guidance/inheritance-tax-if-youre-a-long-term-uk-resident 00:15 First published.

Guidance and regulation

/guidance/losing-your-lifetime-allowance-protection 00:15 Information on how to apply for protected allowances has been removed.

Guidance and regulation

/guidance/manually-calculate-your-employees-statutory-parental-bereavement-pay 00:15 Statutory Parental Bereavement Pay rates and examples updated for 2025 to 2026 tax year.

Guidance and regulation

/guidance/move-to-the-uk-if-youre-from-ukraine 00:15 The Child Benefit rates in the ‘If you have children’ section have been updated.

Guidance and regulation

/guidance/new-employee-coming-to-work-from-abroad 00:15 The ‘Work done in and outside the UK’ section has been updated with the new rules for the foreign income and gains regime. The ’Agreement to operate PAYE on an employee’s earnings for UK work’ section has been removed.

Guidance and regulation

/guidance/overseas-pensions-stop-being-a-qrops 00:15 From 6 April 2025 Overseas Pension Scheme (OPS) and Recognised Overseas Pension Scheme (ROPS) established in the European Economic Area (EEA) must meet the same conditions as those schemes established in the rest of the world.

Guidance and regulation

/guidance/overseas-pensions-set-up-your-scheme-for-migrant-member-relief 00:15 From 6 April 2025 Overseas Pension Scheme (OPS) and Recognised Overseas Pension Scheme (ROPS) established in the European Economic Area (EEA) must meet the same conditions as those schemes established in the rest of the world.

Guidance and regulation

/guidance/overseas-pensions-tell-hmrc-youre-a-qrops 00:15 From 6 April 2025 Overseas Pension Scheme (OPS) and Recognised Overseas Pension Scheme (ROPS) established in the European Economic Area (EEA) must meet the same conditions as those schemes established in the rest of the world.

Guidance and regulation

/government/publications/partnerships-and-capital-gains-tax-hs288-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/partnerships-foreign-aspects-hs380-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the versions for tax year 2019 to 2020 and tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/paye-draft-forms-p60 00:15 PAYE draft forms: P60 (2025 to 2026) has been added and PAYE draft forms: P60 (2018 to 2019) has been removed.

Guidance and regulation

/government/publications/paye-draft-forms-p60-2025-to-2026 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 has been added. The ‘Working Sheet for payments in kind and asset transfers (HS213)’ has been updated and helpsheets for tax years 2020 and 2021 have 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 2024 to 2025. The helpsheet for tax year 2020 to 2021 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. The versions for the tax year 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/accrued-income-scheme-hs343-self-assessment-helpsheet 00:15 The helpsheet and working sheet for tax year 2024 to 2025 have been added, and the versions for tax year 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/averaging-for-creators-of-literary-or-artistic-works-hs234-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the versions for tax years 2019 to 2020 and 2020 to 2021 have been removed.

Guidance and regulation

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

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 2025 have been added, and the versions for tax year 2021 have been removed.

Guidance and regulation

/government/publications/business-asset-roll-over-relief-hs290-self-assessment-helpsheet 00:15 A new helpsheet and claim form have been added for the 2024 to 2025 tax year. The 2021 helpsheet and claim form have been removed.

Guidance and regulation

/government/publications/rates-and-allowances-tax-credits-child-benefit-and-guardians-allowance 00:15 2025 to 2026 rates and allowances have been updated.

Guidance and regulation

/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances 00:15 Rates for fuel charges have been updated for 2025 to 2026.

Guidance and regulation

/government/publications/rates-and-allowances-income-tax 00:15 Rates, allowances and duties have been updated for the tax year 2025 to 2026.

Guidance and regulation

/government/publications/relief-for-gifts-and-similar-transactions-hs295-self-assessment-helpsheet 00:15 The helpsheet for the tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed. The HS295 claim form has been updated.

Guidance and regulation

/government/publications/remittance-basis-hs264-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/capital-allowances-and-balancing-charges-hs252-self-assessment-helpsheet 00:15 The 2025 helpsheet has been added. The helpsheet from 2021 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 2025 to 2026 has 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 2025 to 5 April 2026 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 2025 to 2026 has been added. The booklet for 2020 to 2021 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 2024 to 2025 have been added. The helpsheet and working sheets for the tax year 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions 00:15 A new section ‘Employees who work both in the UK and overseas’ has been added to Chapter 4.6.

Guidance and regulation

/government/publications/charitable-giving-hs342-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2019 to 2020 has been removed.

Guidance and regulation

/government/publications/chattels-and-capital-gains-tax-hs293-self-assessment-helpsheet 00:15 Personal possessions and Capital Gains Tax 2025 (HS293) has been added and Chattels and Capital Gains Tax 2021 (HS293) has been removed.

Guidance and regulation

/government/publications/corporation-tax-technical-specifications-ct600-rim-artefacts 00:15 The CT600 V3 (2025) Artefacts V1.993 status has been updated to show it supports Local Test Service (LTS) and Third Party Validation Service (TPVS) and is now live. CT600 V3 (2024) Artefacts V1.992 status has been removed as it is no longer available.

Guidance and regulation

/government/publications/community-investment-tax-relief-hs237-self-assessment-helpsheet 00:15 The helpsheet for tax year 2025 has been added. The helpsheets for tax years 2020 and 2021 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 2025 have been added. The English and Welsh notes for 2021 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 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/sl3-student-loan-deduction-tables 00:15 The ‘Student and Postgraduate Loan deduction tables’ for 2025 to 2026 have been added.

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/dual-residents-hs302-self-assessment-helpsheet 00:15 The helpsheet and claim form for tax year 2025 have been added, and the versions for tax year 2021 have been removed.

Guidance and regulation

/government/publications/tax-credits-renewal-pack-notes 00:15 TC603R and TC603RD notes have been updated to reflect changes for the new tax year.

Guidance and regulation

/government/publications/trusts-and-capital-gains-tax-hs294-self-assessment-helpsheet 00:15 HS294 Trusts and Capital Gains Tax (2025) added and HS294 Trusts and Capital Gains Tax (2021) 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 2025 has been added. The helpsheets for tax years 2020 and 2021 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 have been added, and the versions for tax year 2021 have been removed.

Guidance and regulation

/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 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 2024 to 2025 have been added, and the versions for tax year 2019 to 2020 have been removed.

Guidance and regulation

/government/publications/employee-share-and-security-schemes-and-capital-gains-tax-hs287-self-assessment-helpsheet 00:15 HS287 Capital Gains Tax and employee share schemes (2025) added and HS287 Capital Gains Tax and employee share schemes (2021) removed.

Guidance and regulation

/government/publications/employment-residence-and-domicile-issues-hs211-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added and a new version of the claim form. Helpsheet for tax year 2020 to 2021 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 2024 to 2025 has been added, and the version for tax year 2020 to 2021 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 2024 to 2025 has been added, and the versions for tax year 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/farm-stock-valuation-hs232-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/furnished-holiday-lettings-hs253-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the versions for tax year 2019 to 2020 and 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/venture-capital-trusts-and-capital-gains-tax-hs298-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/gains-on-uk-life-insurance-policies-hs320-self-assessment-helpsheet 00:15 The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 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 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/globally-mobile-employees 00:15 First published.

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 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/hmrc-business-profits-toolkit 00:15 Business profits toolkit updated for the year 2021 to 2022.

Guidance and regulation

/government/publications/how-to-calculate-your-taxable-profits-hs222-self-assessment-helpsheet 00:15 The helpsheet and working sheets 1 and 2 for tax year 2024 to 2025 have been added. The versions for tax year 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/incorporation-relief-hs276-self-assessment-helpsheet 00:15 The helpsheet for the 2024 to 2025 tax year has been added and the version for the 2020 to 2021 tax year 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 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/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 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/information-from-your-accounts-hs229-self-assessment-helpsheet 00:15 A new version of the helpsheet and examples have been added for the tax year 2024 to 2025, and the versions for tax year 2020 to 2021 have been removed.

Guidance and regulation

/government/publications/investors-relief-2020-hs308 00:15 Investors’ Relief 2025 (HS308) has been added and Investors’ Relief 2021 (HS308) 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 (2025) added and HS292 Capital Gains Tax, land and leases (2021) removed.

Guidance and regulation

/government/publications/living-accommodation-hs202-self-assessment-helpsheet 00:15 The helpsheet and working sheet for 2025 have been added.The helpsheets and working sheets for 2020 and 2021 have been removed.

Guidance and regulation

/government/publications/lloyds-underwriters-hs240-self-assessment-helpsheet 00:15 The helpsheet for HS240 Lloyd’s underwriters (2025) has been added, helpsheets for 2020 and 2021 have been removed.

Guidance and regulation

/government/publications/losses-hs227-self-assessment-helpsheet 00:15 The helpsheet and working sheet for tax year 2024 to 2025 have been added, and the versions for tax year 2020 to 2021 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 2024 to 2025. The versions for tax year 2012 to 2021 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 2024 to 2025 has been added, and the version for tax year 2020 to 2021 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 (2025) and Working sheet: maximum income (2024) have been added. HS300 Non-residents and investment income (2021) and Working sheet: maximum income (2021) 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 2024 to 2025 tax year. The helpsheet and form for tax year 2020 to 2021 have 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 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/non-resident-entertainers-and-sportspersons-hs303-self-assessment-helpsheet 00:15 Non-resident entertainers and sportspersons 2025 (HS303) helpsheet has been added.Non-resident entertainers and sportspersons 2021 (HS303) helpsheet 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 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

Guidance and regulation

/government/publications/offshore-funds-self-assessment-helpsheet-hs265 00:15 Example dates shown in the section ‘When to declare income from a reporting offshore fund’ have been updated.

Guidance and regulation

/government/news/wait-times-slashed-for-80000-thanks-to-boost-in-cancer-detection 00:05 First published.

News and communications

/guidance/business-changes-that-affect-payment-of-statutory-neonatal-care-pay 00:01 First published.

Guidance and regulation

/guidance/changes-to-2024-to-2025-pension-scheme-return-for-pension-scheme-administrators 00:01 Added details of how to use the Managing pension schemes service.

Guidance and regulation

/guidance/claim-personal-allowances-and-tax-refunds-if-you-live-abroad 00:01 The personal allowances and tax repayments (R43) form and guidance notes for form R43 have been updated.

Guidance and regulation

/guidance/download-the-hmrc-app 00:01 This page has been updated due to tax credits discontinued from 5 April 2025. All references to tax credits have been removed.

Guidance and regulation

/guidance/tell-an-employee-that-theyre-not-eligible-for-statutory-neonatal-care-pay-neo1 00:01 First published.

Guidance and regulation

/guidance/employer-supported-childcare-480-appendix-11 00:01 Statutory Neonatal Care Pay has been added to the list of statutory payments in section ‘Meaning of qualifying childcare’.

Guidance and regulation

/guidance/employee-circumstances-that-affect-payment-of-statutory-neonatal-care-pay 00:01 First published.

Guidance and regulation

/guidance/universal-credit-if-youre-a-mixed-age-couple-and-get-migration-notice-letters 00:01 Page updated to reflect tax credits ending on 5 April.

Guidance and regulation

/guidance/how-different-employment-types-affect-statutory-neonatal-care-pay 00:01 First published.

Guidance and regulation

/guidance/how-to-apply-for-statutory-notice-pay 00:01 Updated weekly RPS payment cap figure for the new tax year.

Guidance and regulation

/guidance/information-requirements-for-pension-schemes-the-basics 00:01 Added details about how pension scheme returns should be submitted for different tax years.

Guidance and regulation

/guidance/manually-calculate-statutory-neonatal-care-pay 00:01 First published.

Guidance and regulation

/guidance/move-to-universal-credit-if-you-get-a-migration-notice-letter 00:01 Page updated to reflect that tax credits ended on 5 April.

Guidance and regulation

/government/publications/pension-schemes-online-user-guide 00:01 Added details of new limitations for filing a pension scheme return on Pension schemes online service, and guidance about migrating to the Managing pension schemes service.

Guidance and regulation

/government/publications/redundancy-payments-from-the-insolvency-service 00:01 Guide updated with the 2025 weekly payment cap figure.

Guidance and regulation

/government/publications/tax-credits-what-happens-if-youve-been-paid-too-much-cop26 00:01 Updated the English and Welsh versions of the ‘What happens if you’ve been paid too much in tax credits (COP26)’ PDF guide to the 2025 version.

Guidance and regulation

/government/publications/explaining-your-protective-award 00:01 Updating weekly payment cap to new 2025 figure.

Guidance and regulation

/government/news/fake-reviews-and-sneaky-hidden-fees-banned-once-and-for-all 00:01 First published.

News and communications

/government/news/huge-income-boost-for-millions-of-pensioners-and-working-people 00:01 First published.

News and communications

/guidance/transitional-protection-if-you-receive-a-migration-notice-letter 00:00 Page updated to reflect tax credits ending on 5 April.

Guidance and regulation

/guidance/universal-credit-if-youre-state-pension-age-and-get-a-migration-notice-letter 00:00 Page updated to reflect tax credits ending on 5 April.

Guidance and regulation

/guidance/how-the-transitional-element-is-calculated-when-you-move-to-universal-credit 00:00 Page updated to reflect tax credits ending on 5 April.

Guidance and regulation

/guidance/how-to-verify-your-identity-for-universal-credit 00:00 Removed tax credits as an way of verifying your ID because tax credits ended on 5 April.

Guidance and regulation

2025-04-05

/government/news/foreign-secretary-statement-following-the-detention-of-two-british-mps-in-israel 23:15 First published.

Foreign, Commonwealth & Development Office

News and communications

/government/news/bird-flu-avian-influenza-latest-situation-in-england 19:10 HPAI H5N1 was confirmed in commercial poultry in a sixth premises near Thirsk, Thirsk & Malton, Yorkshire (AIV 2025/42).  A 3km protection zone and 10km surveillance zone has been declared around the premises.

News and communications

/government/news/pm-call-with-president-macron-of-france-5-april-2025 16:18 First published.

News and communications

/government/news/coalition-of-the-willing-military-chiefs-in-ukraine-ahead-of-crucial-meetings-next-week 15:56 First published.

News and communications

/government/news/bird-flu-avian-influenza-latest-situation-in-england 10:21 Following successful completion of disease control activities and surveillance within the zone surrounding the premises near Malpas, Cheshire West and Chester, Cheshire (AIV 2025/24), the 10km surveillance zone surrounding this premises has been revoked in England and Wales.

News and communications

/guidance/river-thames-current-river-conditions 10:01 River Thames: current conditions updated for Saturday 5 April 2025. No stream warning changes.

Guidance and regulation

/government/publications/teddington-barge-lock-repairs-2025-river-closure-notice 09:24 Update to Teddington Barge Lock closure notice. Outside of the existing closure times (8am to 12pm and 1pm to 5pm), navigation through the barge lock will only be available at high tide. For further advice, please call Teddington Lock on 0800 141 2681. This additional closure will remain until further notice. We apologise for any further inconvenience caused and will update this page with more information when possible.

Guidance and regulation

/government/news/englands-non-woodland-trees-freely-mapped-for-first-time 00:01 First published.

News and communications

/government/news/neonatal-care-leave-and-pay-right-for-thousands-of-new-parents 00:01 First published.

News and communications

/government/publications/assisted-prison-visits-form 00:00 Tax credits information removed as tax credits end on 5 April 2025.

Guidance and regulation

2025-04-04

/foreign-travel-advice/burundi 23:44 Information relating to Rusizi National Park (Warnings and insurance page).

Guidance and regulation

/foreign-travel-advice/rwanda 23:39 Update relating to the Rubavu District (Warnings and insurance page).

Guidance and regulation

/foreign-travel-advice/papua-new-guinea 23:32 Updated information following an earthquake in the region (‘Warnings and insurance’ & ‘Safety and Security’ page).

Guidance and regulation

/foreign-travel-advice/burundi 23:03 Latest update on the Rusizi National Park (Warnings and insurance page)

Guidance and regulation

/government/news/bird-flu-avian-influenza-latest-situation-in-england 20:27 Updated the latest situation with 2 new cases of bird flu in other captive birds at premises near Stanhope, Bishop Auckland, County Durham. A 3km captive bird (monitoring) controlled zone has been declared around each premises (AIV 2025/40 and AIV 2025/41).And a 3km captive bird (monitoring) controlled zone has been revoked in the zone around a premises near Fownhope, North Herefordshire, Herefordshire (AIV 2025/23).

News and communications

/government/news/uk-assistance-reaches-15000-people-after-myanmar-earthquake-with-further-10m-pledged 17:39 First published.

Foreign, Commonwealth & Development Office

News and communications

/government/news/scottish-secretary-honours-911-victims-on-visit-to-us 17:03 First published.

News and communications

/foreign-travel-advice/slovakia 16:41 New information about the outbreak of foot and mouth disease (See ‘Border checks’ on the ‘Entry requirements’ page).

Guidance and regulation

/government/publications/balai-directive-approved-premises 16:39 Updated the list of bodies, institutes and centres approved for intra-community trade in animals.

Guidance and regulation

/government/publications/conservation-covenant-agreements-designated-responsible-bodies 16:11 Added a new responsible body to the list.

Guidance and regulation

/guidance/ppi-after-bankruptcy 16:09 Detail added to ‘If you are a former bankrupt’ section

Guidance and regulation

/government/publications/first-tier-tribunal-social-security-and-child-support-hearing-lists 16:00 Updated 4 April

Guidance and regulation

/guidance/rentcharges 15:48 Rentcharges Unit office address updated.

Guidance and regulation

/government/publications/key-stage-4-qualifications-discount-codes-and-point-scores 15:47 Updated ‘Key stage 4 qualifications and discount codes: 2014 to 2027 performance tables’ and ‘Performance points for qualifications counting in the 2025 key stage 4 performance tables’.

Guidance and regulation

/guidance/united-kingdom-single-issuing-authority-uksia 15:46 Update 04/04

Guidance and regulation