The European Commission has welcomed the integration of the revised Code of conduct on countering illegal hate speech online into the EU Digital Services Act (DSA) framework. The updated Code includes commitments to allow monitoring by designated reporters, review the majority of hate speech notices within 24 hours, and engage in transparency and multi-stakeholder co-operation. The Commission emphasises that while voluntary, adherence to the Code can help demonstrate compliance with EU DSA obligations for designated platforms, subject to annual independent audits.

HM Revenue & Customs (HMRC) has updated its recently published lifetime allowance guidance newsletter for March 2024. Along with minor stylistic changes, HMRC added further information to question 14 on reporting requirements, question 20 on transitional tax-free amount certificates, and question 37 on enhanced protection (EP).

An updated list of schemes which have told HM Revenue and Customs they meet the conditions to be a recognised overseas pension scheme (ROPS) has been published. 8 schemes have been added to the list and 1 amended.

An updated version of the Employment Rights Bill (ERB), incorporating the amendments agreed during the House of Commons Report Stage on 11 and 12 March, has been published on the Parliament website. The 310-page Bill has proceeded to the House of Lords, where it is scheduled to have its second reading on 27 March.

HMRC has updated its tax adviser registration guidance following the end of the first registration window, including details for advisers who missed their window or are new to the market.

HMRC has updated its tax adviser registration guidance following the end of the first registration window, including details for advisers who missed their window or are new to the market.

HMRC has updated its interim guidance and legislation on mandatory payrolling of benefits in kind and expenses. Mandatory real-time reporting will now be phased in from 6 April 2027.

Mr Justice Peel, the judge in charge of standard orders, has announced updates to selected standard family orders following discussions between the standard orders group and the Legal Aid Agency (LAA). The changes coincide with the LAA's update of 'The Family Advocacy Scheme: Information for the Judiciary', released in April 2026, and update recitals relating to the family advocacy scheme to provide the information required by the LAA to process claims for fees quickly and efficiently.

Immigration analysis: This analysis sets out the changes made by the Immigration (Biometric Information etc) (Amendment) Regulations 2025, and the background to this instrument.

HM Treasury (HMT) has published a policy paper on updating the UK’s regulatory framework for central counterparties (CCPs) and two related draft statutory instruments (SIs). The closing date for technical comments on the draft SIs is 18 November 2025. The UK government intends to lay the SIs in 2026, subject to Parliamentary time allowing.

THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMES ARCHIVED: This archived Practice Note considers the amendments that occupational pension schemes have made to their rules in order to reflect the changes to the pensions tax regime brought into force by the Finance Act 2004 from 6 April 2006 (A-day). It is not maintained and is for background information only. For further information on the A-day changes, see Practice Note: The Finance Act 2004, A-day and the pensions tax regime [Archived]. A-day—an overview The Finance Act 2004 (FA 2004), which came into force on A-day, introduced a new, simplified regime for the taxation of pension schemes in the UK. Prior to A-day, pension schemes needed to be exempt approved by the Inland Revenue (now Her Majesty's Revenue and Customs (HMRC)) in order to benefit from favourable tax treatment. To qualify for and maintain exempt approved status, the maximum benefits that could be paid by schemes were restricted in accordance with limits set by HMRC (the HMRC

ARCHIVED: This archived Checklist sets out the issues that trustees would have had to consider when updating their scheme rules to reflect the legislative changes that came into force on 6 April 2006 (A-day). It is for background information only. For further information, see Practice Note: Updating your rules to reflect A-day changes [Archived]. A-day—an overview On 6 April 2006, the Finance Act 2004 (FA 2004) came into force introducing a new regime for the taxation of pension schemes in the UK. The key changes were: • the system of tax approval was replaced by registration with HM Revenue & Customs (HMRC) • instead of rigid caps and limits on the benefits that could be provided, a more flexible system was introduced whereby tax charges would be imposed on ‘unauthorised payments’ and where members' benefits exceed the annual and lifetime allowance Transitional provisions To avoid pension scheme liabilities suddenly increasing on the removal of the caps and limits previously in place, transitional provisions were introduced under the Registered Pension