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UK Act of Parliament
2015
United Kingdom
Small Business, Enterprise and Employment Act 2015
At a glance
Enforced by
What's here
23 compliance obligations, 3 practical guides across 2 topics · 4 journeys · 2 statutory instruments
Penalty landscape
5 of 23 obligations carry an unlimited fine. 3 carry different penalties and 15 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Trader 6
- Any Person 5
- Director or Officer 3
- Landlord 1
- Employer 1
Plus 7 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
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Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
1 guidesSupporting — topic alignment
2 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Traders also bound by 219 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 952 duties
- TULRCA 1992 1992 39 duties
- Companies Act 2006 2006 39 duties
- Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 2013 39 duties
- The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Directors and Officers also bound by 224 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 75 duties
- Companies Act 2006 2006 63 duties
- Insolvency Act 1986 1986 46 duties
- CCBSA 2014 2014 22 duties
- CAICEA 2004 2004 18 duties
Landlords also bound by 70 other Acts (top 5 shown)
- Fire Safety (England) Regulations 2022 2022 59 duties
- Renting Homes (Wales) Act 2016 2016 33 duties
- Housing Act 1985 1985 31 duties
- Housing (Scotland) Act 2006 2006 14 duties
- Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015 2015 10 duties
Employers also bound by 171 other Acts (top 5 shown)
- Provision and Use of Work Equipment Regulations 1998 1998 204 duties
- The Income Tax (Pay As You Earn) Regulations 2003 2003 201 duties
- Electricity at Work Regulations 1989 1989 55 duties
- Fire Safety (Scotland) Regulations 2006 2006 51 duties
- TULRCA 1992 1992 47 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — Access to finance
Companies: duty to publish report on payment practices and performance
Unlimited fine- Fail to report on payment practices and performance Director or Officer
Offences for the purposes of section 8
Unlimited fine- Disclose or use VAT registration information unlawfully Any Person
Browse 12 other sections in this Part — procedural / definitional / commencement
Power to invalidate certain restrictive terms of business contracts
Section 1(4)(a): meaning of “financial services”
Small and medium sized businesses: information to credit reference agencies
Small and medium sized businesses: information to finance platforms
Sections 4 and 5: supplementary
Sections 4 to 6: interpretation
Disclosure of VAT registration information
Disclosure of exporter information
Power of the Secretary of State under section 1 of the EIGA 1991
EIGA 1991: further amendments
Electronic paying in of cheques etc
Powers of the Payment Systems Regulator
Part 2 — Regulatory reform
Duty on Secretary of State to publish business impact target etc
Other duties (1) — Crown / regulator
- Secretary of State must publish a business impact target Crown / Minister / Government department
Duty on Secretary of State to publish reports
Other duties (1) — Crown / regulator
- Secretary of State must publish reports on regulatory impacts Crown / Minister / Government department
Duty on relevant regulators to assess economic impact etc
Other duties (1) — Crown / regulator
- Regulators must assess the economic impact of their activities Statutory regulator
Browse 22 other sections in this Part — procedural / definitional / commencement
Target for streamlined company registration
Streamlined company registration: duty to report on progress
Review of regulators' complaints and appeals procedures
Power to specify regulatory functions
Guidance by the Secretary of State
Independent Complaints Commissioner: reporting duty
Sections 21 and 23 to 25: “qualifying regulatory provisions” etc
Additional matters to be included in reports
Appointment of body to verify assessments and lists in reports
Amending the business impact target etc
Sections 21 to 25 etc: interpretation
Duty to review regulatory provisions in secondary legislation
Section 28(1)(b): interpretation
Section 28(2)(a): “provision for review”
Section 28(2)(b): appropriateness of making provision for review
Sections 28 to 31 etc: supplementary
Definitions of small and micro business
Small and micro business regulations: further provision
Exclusion of home businesses from Part 2 of the Landlord and Tenant Act 1954
Section 35: supplementary and consequential provision
CMA to publish recommendations on proposals for Westminster legislation
Exemption from liability for bodies concerned with accounting standards etc
Part 3 — Public sector procurement
Browse 2 other sections in this Part — procedural / definitional / commencement
Part 4 — The Pubs Code Adjudicator and the Pubs Code
Investigation reports
- Review and comment on draft Adjudicator investigation reports Trader
Other duties (1) — Crown / regulator
- Pubs Code Adjudicator must publish investigation reports Statutory regulator
Requirements to publish information
- Publish information as ordered by the Adjudicator Trader
- Publish investigation information if required by the Adjudicator Trader
Financial penalties
Unlimited fine- Breach of the Pubs Code Any Person
Levy funding
- Pay annual levy to the Adjudicator Trader
- Pay the Pubs Code Adjudicator levy if you are a pub-owning business Trader
Reports on avoidance
- Avoid unfair business practices designed to bypass the Pubs Code Landlord
Other duties (1) — Crown / regulator
- Secretary of State must respond to reports of unfair pub business practices Crown / Minister / Government department
Browse 29 other sections in this Part — procedural / definitional / commencement
The Adjudicator
Pubs Code
Pubs Code: market rent only option
Market rent only option: procedure
Market rent only option: disputes
Review of Pubs Code
Inconsistency with Pubs Code etc
Referral for arbitration by tied pub tenants
Timing of referral for arbitration by tied pub tenants
Arbitration commenced by pub-owning businesses
Arbitration: supplementary
Information about arbitration
Investigations
Forms of enforcement
Recommendations
Recovery of investigation costs
Advice
Guidance
Annual report
Loans by Secretary of State
Review of Adjudicator and guidance from Secretary of State
Abolition of Adjudicator
Information to Secretary of State
“Tied pub”
“Pub-owning business”
“Tied pub tenant”, “landlord”, “tenancy” and “licence”
Power to grant exemptions from Pubs Code
Interpretation: other provision
Regulations under this Part
Part 5 — Childcare and schools
Browse 4 other sections in this Part — procedural / definitional / commencement
Part 6 — Education evaluation
Browse 3 other sections in this Part — procedural / definitional / commencement
Part 7 — Companies: Transparency
Requirement for all company directors to be natural persons
Unlimited fine- Appoint a non‑natural person as director Any Person
Browse 10 other sections in this Part — procedural / definitional / commencement
Register of people with significant control
Review of provisions about PSC registers
Amendment of section 813 of the Companies Act 2006
Abolition of share warrants to bearer
Amendment of company's articles to reflect abolition of share warrants
Review of section 84
Review of section 87
Application of directors' general duties to shadow directors
Shadow directors: definition
Shadow directors: provision for Northern Ireland
Part 8 — Company filing requirements
Company filing requirements: consent to act as director or secretary
Amended 1 timeRegistrar's duty to inform new directors of entry in register
Amended 1 timeOther duties (1) — Crown / regulator
- Registrar must notify new directors of their appointment Statutory regulator
Removal from register of material about directors
Amended 1 timeReduction in notice periods etc for striking off companies
Amended 1 timeBrowse 8 other sections in this Part — procedural / definitional / commencement
Duty to deliver confirmation statement instead of annual return
Section 92: related amendments
Option for companies to keep information on central register
Recording of optional information on register
Protection of information about a person's date of birth
Contents of statements of capital
Public companies: information about aggregate amount paid up on shares
Address of company registered office
Part 9 — Directors' disqualification etc
Convictions abroad
Amended 2 timesPersons instructing unfit director
Amended 2 timesDetermining unfitness and disqualifications: matters to be taken into account
Amended 2 timesReports of office-holders on conduct of directors of insolvent companies
Amended 2 timesUnfit directors of insolvent companies: extension of period for applying for disqualification order
Amended 2 timesDirectors: removal of restriction on application for disqualification order
Amended 2 timesCompensation orders and undertakings
Amended 2 timesSections 104 to 110: consequential and related amendments
Amended 2 timesProvision for Northern Ireland corresponding to sections 104 to 111
Amended 2 timesDisqualification as director: bankruptcy, etc in Scotland and Northern Ireland
2 years imprisonment Amended 1 time- Act as director while bankrupt or under restrictions Any Person
Company Directors Disqualification (Northern Ireland) Order 2002: bankruptcy, etc in England and Wales or Scotland
2 years imprisonment Amended 1 time- Act as a director while disqualified (bankruptcy‑related) Director or Officer
Disqualification as insolvency practitioner: bankruptcy, etc in Scotland or Northern Ireland
Amended 1 timeDisqualification as insolvency practitioner in Northern Ireland: bankruptcy, etc in England and Wales or Scotland
Amended 1 timePart 10 — Insolvency
Power for administrator to bring claim for fraudulent or wrongful trading
Amended 1 timePower for liquidator or administrator to assign causes of action
Amended 1 timeApplication of proceeds of office-holder claims
Amended 1 timeAbolition of requirements to hold meetings: company insolvency
Amended 3 timesAbolition of requirements to hold meetings: individual insolvency
Amended 2 timesAbility for creditors to opt not to receive certain notices: company insolvency
Amended 3 timesAbility for creditors to opt not to receive certain notices: individual insolvency
Amended 2 timesSections 122 to 125: further amendments
Amended 3 timesTrustees in bankruptcy
Amended 1 timeRecognised professional bodies: recognition
Amended 1 timeRegulatory objectives
Amended 1 timeOversight of recognised professional bodies
Amended 1 timeRecognised professional bodies: revocation of recognition
Amended 1 timeCourt sanction of insolvency practitioners in public interest cases
Amended 1 timePower for Secretary of State to obtain information
Amended 1 timeCompliance orders
Amended 1 timePower to establish single regulator of insolvency practitioners
Amended 1 timeRegulations under section 144: designation of existing body
Amended 1 timeRegulations under section 144: timing and supplementary
Amended 1 timeBrowse 11 other sections in this Part — procedural / definitional / commencement
Exercise of powers by liquidator: removal of need for sanction
Exercise of powers by trustee in bankruptcy: removal of need for sanction
Extension of administrator's term of office
Administration: payments to unsecured creditors
Administration: sales to connected persons
Attachment of floating charges on administration (Scotland)
Creditors not required to prove small debts: company insolvency
Creditors not required to prove small debts: individual insolvency
Time limit for challenging IVAs
Abolition of fast-track voluntary arrangements
Voluntary winding-up: progress reports
Part 11 — Employment
Equal pay: transparency
- Report and publish gender pay gap information Employer
Other duties (1) — Crown / regulator
- Secretary of State must introduce gender pay gap reporting regulations Crown / Minister / Government department
Protected disclosures: reporting requirements
Amended 1 timeProtection for applicants for employment etc in the health service
Amended 1 timeFinancial penalty for failure to pay sums ordered by employment tribunal etc
Amended 3 timesAmount of financial penalty for underpayment of national minimum wage
Amended 2 timesExclusivity terms unenforceable in zero hours contracts
Amended 1 timeRegulations to restrict public sector exit payments
Amended 1 timeSupplementary provision about regulations under section 153A
Amended 1 timePower to relax restriction on public sector exit payments
Amended 1 timeRegulations in connection with repayment of public sector exit payments
Amended 3 timesSection 154(1): further provision
Amended 1 timePower to make regulations under section 154(1) to be exercisable by the Treasury or Scottish Ministers
Amended 3 timesPower of Secretary of State to waive repayment requirement
Amended 2 timesConcessionary coal
Amended 1 timeBrowse 1 other section in this Part — procedural / definitional / commencement
Part 12 — General
Browse 6 other sections in this Part — procedural / definitional / commencement
Consequential amendments, repeals and revocations
Transitional, transitory or saving provision
Financial provisions
Extent
Commencement
Short title
Schedules
The Pubs Code Adjudicator
Unlimited fine- Fail to comply with an information request from the Pubs Code Adjudicator Any Person
Register of people with significant control
- Identify and identify people with significant control (PSC) Trader
Option to keep information on central register
Fine up to £1,000- Fail to keep the central register statement up‑to‑date Director or Officer
Browse 8 other Schedules — structural / supplementary
Registration of childcare: premises
Abolition of share warrants to bearer
Contents of statements of capital
Sections 104 to 110: consequential and related amendments
Northern Ireland: provision corresponding to sections 104 to 111
Trustees in bankruptcy
Abolition of requirements to hold meetings; opted-out creditors
Single regulator of insolvency practitioners: supplementary provision
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- PCA Market Rent Only guidance (opens in a new tab) Detailed Guidance
- Scottish alcohol licensing guidance (opens in a new tab) Publication
- Guidance on the licensing of late night refreshment (opens in a new tab) Publication
- Section 182 statutory guidance (February 2026) (opens in a new tab) Publication
- Apply for a premises licence (opens in a new tab) Detailed Guidance
- Licensing (Scotland) Act 2005 guidance (opens in a new tab) Publication
- NI Direct - liquor licensing (opens in a new tab) Detailed Guidance
- UK Export Finance (opens in a new tab) Detailed Guidance
- Apply for innovation funding (opens in a new tab) Detailed Guidance
- Apply for a Start Up Loan (opens in a new tab) Detailed Guidance
- ... and 2 more
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HMRC
PrimaryHM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Registration and regulation of UK companies. Maintains the public register of companies, enforces filing requirements for annual accounts and confirmation statements. Gateway …
Competition and Markets Authority
Promotes competitive markets and tackles unfair behaviour. Investigates mergers, enforces competition law, and has specific digital markets powers. Digital Markets Unit (DMU) …
Financial Conduct Authority
Regulation of financial services firms and markets. Supervises banks, insurers, investment firms, payment services, and cryptoasset businesses. Issues authorisations and enforces conduct …
The Insolvency Service
Administers compulsory company liquidations and personal bankruptcies. Investigates director misconduct and can seek disqualification orders. Manages redundancy payments from the National Insurance …
Pubs Code Adjudicator
Enforces the Pubs Code regulating the relationship between tied pub tenants and large pub-owning businesses (500+ tied pubs). Ensures fair dealing and …
Connected legislation
2 statutory instruments
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Explore more
Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.