Regulatory Updates
Updates
Regulatory changes, rate updates, and compliance news for UK businesses.
41 updates
Offshore safety rules now apply to carbon capture and hydrogen production
From 6 April 2026, six sets of offshore health and safety regulations that previously applied only to oil and gas operations will extend to carbon capture, utilisation and storage (CCUS) and offshore hydrogen production. Operators in these emerging sectors must now comply with the same safety case, fire prevention, well design, pipeline safety, and RIDDOR reporting requirements as traditional offshore energy.
IPO fee increases from April 2026: what your business needs to know
The Intellectual Property Office is raising fees by an average of 25% from 1 April 2026. Trade mark applications rise from £170 to £205 and patent search fees from £150 to £200. Businesses planning IP registrations or with renewals due should consider acting before the deadline.
Spring Statement 2026: what it means for your business
The Chancellor's Spring Statement on 23 February 2026 contained no major tax or spending changes, but the OBR's downgraded growth forecast and rising unemployment predictions affect business planning. Business rates relief for pubs and music venues was confirmed, and farmland inheritance tax plans were further softened.
How a medium-sized West Midlands manufacturer is responding to the US 15% Section 122 tariff
A practical walkthrough of what the US Section 122 tariff — effective 24 February 2026 — means for a medium-sized precision engineering manufacturer in the West Midlands, where 35% of revenue comes from US export contracts priced under the now-superseded 10% EPD rate.
US imposes 15% global tariff under Section 122 — what UK exporters need to know
On 24 February 2026 the US imposed a 15% ad valorem tariff on virtually all imports, using Section 122 of the Trade Act of 1974. This overrides the UK's negotiated 10% rate under the Economic Prosperity Deal and affects around 40,000 UK businesses exporting to the US.
What the US Section 122 tariff means for small UK exporters
The US 15% Section 122 tariff, effective 24 February 2026, imposes a uniform cost increase on virtually all UK goods entering the American market. While large multinationals can absorb or diversify around a 5% uplift, analysis suggests the burden falls disproportionately on the estimated 40,000 UK businesses exporting to the US — the majority of which are SMEs with thin margins, concentrated US exposure, and limited capacity to monitor a fast-moving legal and political situation.
Ofcom categorisation register: what platform operators need to know (July 2026)
Ofcom will publish the categorisation register in July 2026, identifying which online services fall into Category 1, Category 2A, and Category 2B under the Online Safety Act 2023. Categorised services face additional duties including transparency reporting, user empowerment tools, and fraudulent advertising prevention. Platform operators should prepare now.
Online Safety Act fee notification: deadline 11 April 2026
Regulated online services with qualifying worldwide revenue of GBP 250 million or more must notify Ofcom by 11 April 2026 under the Online Safety Act 2023 fee regime. This is the first notification deadline under the Act's fee provisions. Services that fail to notify risk enforcement action.
HMRC withdraws free online Self Assessment filing for MTD-ITSA taxpayers
From 6 April 2026, HMRC will withdraw its free online Self Assessment filing service for sole traders and landlords within the scope of Making Tax Digital for Income Tax. You will need third-party software to file both quarterly updates and your annual tax return.
Defence Industrial Strategy 2025: what the SME procurement reforms mean for your business
The Ministry of Defence published its Defence Industrial Strategy in September 2025, targeting a 50% increase in SME spending to £7.5 billion by 2028. A new Office for Small Business Growth launched in February 2026 to help smaller firms win MoD contracts. This editorial explains the key reforms and how to position your business.
Q1 2026 tax roundup: April rate changes and CIS reforms
April 2026 brings two significant tax changes: National Minimum Wage and National Living Wage increases across all age bands from 1 April, and major Construction Industry Scheme reforms from 6 April including enhanced GPS fraud powers, mandatory nil returns, and public body exemptions. This digest summarises what changed and what businesses must do to comply.
Q2 2026 employment roundup: wage increases, day-one rights, and new enforcement
April 2026 brings three major employment changes: National Minimum Wage increases across all age bands, day-one employment rights under the Employment Rights Act 2025 (including statutory sick pay, paternity leave, parental leave, and bereavement leave), and the launch of the Fair Work Agency as a unified enforcement body. This digest summarises what changed and what employers must do to comply.
What the Employment Rights Act 2025 means for small businesses
Analysis of how the Employment Rights Act 2025 disproportionately affects small and medium-sized businesses. Covers compliance cost burdens, day-one rights removing probationary flexibility, fire and rehire restrictions, Fair Work Agency enforcement risk, and third-party harassment liability. Presents balanced perspectives from trade bodies, legal commentators, and government analysis.
How a small restaurant group prepares for ERA 2025 October changes
A practical walkthrough of what the Employment Rights Act 2025 October 2026 reforms mean for a 25-person independent restaurant group with two city centre sites, high customer interaction, and a tronc scheme for tips.
How a small family farm prepares for inheritance tax changes from April 2026
A practical walkthrough of what the farm inheritance tax reforms from April 2026 mean for a 300-acre mixed arable and livestock farm in rural England, operating as a family partnership and valued at approximately £2.8 million. Shows the real IHT liability, succession planning challenges, and the options the family is considering.
Making Tax Digital for Income Tax Self Assessment compliance checklist
Making Tax Digital for Income Tax Self Assessment becomes mandatory from 6 April 2026 for self-employed individuals and landlords with qualifying income over £50,000. You must use HMRC-compatible software to keep digital records and submit quarterly updates. A 12-month soft landing on penalties applies for the first year.
Procurement Act 2023: new public contract rules now in force
The Procurement Act 2023 replaced the previous EU-derived procurement regime on 1 January 2026, creating a single unified framework for public sector contracting. Contract modification rules under Section 70 follow on 1 April 2026. Businesses bidding for public contracts must understand the new transparency requirements, central digital platform, and updated remedy processes.
Mandatory identity verification for directors and PSCs: what you must do by 18 November 2026
From 18 November 2025, all company directors and persons with significant control (PSCs) must verify their identity with Companies House under the Economic Crime and Corporate Transparency Act 2023. Approximately 7 million existing directors and PSCs have until 18 November 2026 to complete verification. This editorial explains who is affected, how to verify, and the penalties for non-compliance.
Building Safety Levy now applies to new residential developments in England
The Building Safety Levy came into force on 1 January 2026, imposing a mandatory charge on eligible new residential developments in England. The levy funds the remediation of historical building safety defects, particularly unsafe cladding. Rates vary by region, with exemptions for social housing, affordable housing, and small developments.
How a small construction firm prepares for CIS reforms from April 2026
A practical walkthrough of how the April 2026 CIS reforms affect a 15-person residential construction business with 8-12 active subcontractors. Covers enhanced fraud powers, nil return changes, and the compliance steps needed to protect Gross Payment Status.
Data (Use and Access) Act 2025: what the UK GDPR reforms mean for your business
The Data (Use and Access) Act 2025 introduces phased reforms to UK GDPR from early 2026. Key changes include a new recognised legitimate interest basis, relaxed automated decision-making rules, extended soft opt-in marketing for charities, cookie consent exceptions, and mandatory complaint-handling procedures from summer 2026. Businesses must review their privacy notices, DPIAs, marketing practices, and cookie mechanisms.
CMA direct consumer enforcement powers from April 2025: what businesses need to know
From 6 April 2025, the Competition and Markets Authority can directly enforce consumer protection law and issue fines of up to 10% of global turnover without going to court. The Digital Markets, Competition and Consumers Act 2024 bans fake reviews, drip pricing, and aggressive sales tactics targeting vulnerable consumers. The CMA has opened 8 enforcement cases and sent over 100 advisory letters. Businesses must review pricing practices, review management, marketing claims, and contract terms now.
Companies House accounts and filing reforms: spring 2026 compliance checklist
Major Companies House reforms take effect from spring 2026 under the Economic Crime and Corporate Transparency Act 2023. Small companies must file full profit and loss accounts (no more abridged accounts), all accounts must be filed via software from April 2027, and directors must complete identity verification before filing. Prepare your processes now.
ECCTA Commencement No. 7: expanded Companies House powers and identity verification
The seventh commencement order under the Economic Crime and Corporate Transparency Act 2023 took effect on 26 January 2026, expanding identity verification duties to authorised corporate service providers and broadening Companies House powers to query, refuse, or remove filings. New civil penalties of up to £10,000 and criminal offences apply for false or misleading filings.
Q1 2026 agriculture roundup: inheritance tax changes, subsidy transition, and environmental regulation
Early 2026 brings an unprecedented wave of policy changes affecting farming businesses: Agricultural Property Relief capped from April 2026 with major inheritance tax implications, the Sustainable Farming Incentive reopening in June 2026 after closure, delinked payments slashed to just £600 maximum from August 2026, and new environmental permit requirements for cattle farms proposed under a major water pollution consultation. This digest summarises the combined financial and regulatory pressures facing the sector and what farmers must do to prepare.
Biodiversity Net Gain: prepare for mandatory 10% gain requirements
Biodiversity Net Gain (BNG) became mandatory for most planning permissions in England from February 2024, requiring developers to deliver a 10% increase in biodiversity value. Small sites followed in April 2024. December 2025 reforms introduced significant new exemptions for sites up to 0.2 hectares. NSIPs will be subject to BNG from May 2026. Here is what developers and landowners need to know.
Q4 2025-Q1 2026 Companies House and ECCTA reforms: fraud prevention, identity verification, and enhanced powers
Between September 2025 and January 2026, three major Economic Crime and Corporate Transparency Act 2023 (ECCTA) provisions came into force, fundamentally reshaping corporate compliance. Large organisations became liable for failure to prevent fraud from 1 September 2025, all directors and PSCs must now verify their identity with Companies House from 18 November 2025, and from 26 January 2026 Companies House gained expanded powers to query, refuse, or remove false or misleading filings. This digest summarises what changed, who is affected, and what companies must do to comply.
New corporate fraud offence takes effect 1 September 2025: what your business must do
From 1 September 2025, large organisations face a new criminal offence for failing to prevent fraud under the Economic Crime and Corporate Transparency Act 2023. This editorial explains who is affected, what the offence covers, the six-principle defence framework, and what steps businesses must take.
Employment Rights Act 2025: unfair dismissal reforms from January 2027
The third major phase of the Employment Rights Act 2025 takes effect on 1 January 2027. The qualifying period for unfair dismissal claims drops from two years to six months, the compensatory award cap is removed entirely, and a new "initial period of employment" concept introduces lighter-touch dismissal procedures during the first six months. This editorial explains what is changing, the key dates, and what employers must do to prepare.
Sustainable Farming Incentive reopens in 2026: key dates and how to prepare
The reformed Sustainable Farming Incentive (SFI) reopens in two windows during 2026. The first window in June is restricted to smaller farms and those without an existing ELM agreement. A second window in September is open to all eligible farmers. Here is what you need to know and do before applications open.
Farm water pollution consultation: new cattle permits, simpler rules, and doubled inspections
Defra is consulting on major changes to how farming water pollution is regulated in England. Proposals include environmental permits for intensive cattle units, simplified Farming Rules for Water, tighter controls on sewage sludge spreading, and doubling the Environment Agency's farm inspection capacity to 6,000 per year. The consultation closes 24 March 2026.
Delinked payments cut to 98% in 2026: what farmers receive and when payments end
Delinked payments for 2026 are subject to a 98% progressive reduction, meaning most farmers will receive a fraction of their original BPS entitlement. Payments are made as a single lump sum from August 2026. The final delinked payment will be in 2027, after which direct farm subsidies end entirely.
Fair Work Agency: what the new enforcement body means for employers
The Fair Work Agency (FWA) launches on 7 April 2026 as a single unified enforcement body for employment rights. It consolidates functions previously split across HMRC, the Gangmasters and Labour Abuse Authority, and the Employment Agency Standards Inspectorate. Employers should understand what the FWA enforces, its new powers, and how to prepare for a more co-ordinated enforcement landscape.
Employment Rights Act 2025: what changes on 1 October 2026
The second major phase of the Employment Rights Act 2025 takes effect on 1 October 2026. Fire and rehire becomes automatically unfair dismissal, employers become liable for third-party harassment, and employment tribunal time limits double from 3 to 6 months. This editorial sets out what is changing, key dates, and the steps employers must take to prepare.
CIS changes April 2026: what contractors and subcontractors need to know
From April 2026, HMRC gains new powers to immediately cancel Gross Payment Status for fraud, mandatory nil CIS returns are reinstated, and public body payments are fully exempted from CIS scope.
Farm inheritance tax: what changes from April 2026
From 6 April 2026, 100% Agricultural Property Relief and Business Property Relief will be capped at a combined £2.5 million per person (£5 million for couples). Above the threshold, an effective 20% inheritance tax rate applies. This guide explains who is affected, the key thresholds, and what farm owners should do before April.
CIS April 2026 compliance checklist for contractors
Three CIS changes take effect on 6 April 2026. Contractors must review their Gross Payment Status compliance, prepare for mandatory nil returns, and update processes for public body contracts before the new rules begin.
ERA 2025 April 2026 compliance checklist for employers
Multiple Employment Rights Act 2025 provisions take effect on 6 April 2026. Employers must update payroll for SSP changes, remove service requirements from family leave policies, prepare for the Fair Work Agency, and update written statements. This checklist covers everything due by April.
April 2026 employment rate changes: what you need to know
Key employment rate changes taking effect in April 2026, including National Minimum Wage, Statutory Sick Pay, and pension thresholds.
Employment Rights Act 2025: what the new law means for employers
The Employment Rights Act 2025 received Royal Assent on 18 December 2025. It introduces 28 reforms including day-one unfair dismissal rights, zero-hours contract changes, fire-and-rehire restrictions, and a new Fair Work Agency. Implementation is phased from April 2026 to 2027. Here is what employers need to know and when they need to act.
Employment Rights Bill: what it means for your business
The Employment Rights Bill introduces day-one unfair dismissal rights, restrictions on zero-hours contracts, and new protections for workers. Here is what employers need to prepare for.
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