The Regulations mandated amendments to existing reporting rules, established substantive new disclosures on supplier payment performance for large companies, and set a periodic review schedule for these new requirements.

These Regulations, made under powers provided by the Companies Act 2006, amend the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 to introduce new requirements for large companies to report specific details regarding their B2B payment practices and performance within their Directors’ Reports, effective for financial years starting on or after January 1, 2026.

The document amended fees payable to the Registrar of Companies for incorporation, registration, and ongoing compliance across multiple entity types, effective February 1, 2026, and revoked certain fees related to document access.

The Registrar of Companies (Fees) (Amendment) Regulations 2025, made under the powers of the Companies Act 2006, revise the fees payable for various company registration and administrative functions, effective from February 1st, 2026.

These regulations amend fees for companies, overseas companies, limited liability partnerships, limited partnerships (including Scottish entities), and European Economic Interest Groupings, generally increasing many of the established charges to reflect increased costs, while also revoking certain fees concerning document inspection and copying, allowing the Registrar discretion to set such fees administratively going forward.

The Regulations set 18th November 2025 as the commencement date for several sections of the Economic Crime and Corporate Transparency Act 2023 related to identity verification, director conduct, and notification duties, while implementing transitional provisions for existing directors and Persons with Significant Control.

These Regulations bring into force specific parts of the Economic Crime and Corporate Transparency Act 2023 concerning corporate governance, director duties, and the regime for People with Significant Control (PSCs), setting the main commencement date for these provisions as 18th November 2025.

Furthermore, the Regulations establish detailed transitional rules, particularly regarding the verification of identity for directors already in office before the commencement date and for existing registrable persons, specifying staggered deadlines based on birth month or existing notification statuses.

The 2025 Regulations amended the Companies Act 2006 to enhance notification requirements regarding people with significant control in companies, adding new sections and clarifying existing ones.

The Register of People with Significant Control (Amendment) Regulations 2025 amend the Companies Act 2006 to improve the accuracy and timeliness of information about individuals and entities with significant control over companies.

The amendments add new notification duties for companies regarding compliance with requests for information, restrictions notices, and changes in the status of people with significant control.

They also clarify existing notification requirements, mandating more detail in the information provided to the registrar.

These changes aim to enhance transparency and strengthen enforcement mechanisms.

The regulations amended primary and secondary legislation to reflect changes introduced by the Economic Crime and Corporate Transparency Act 2023, restricting public access to certain director identity verification statements, and updated requirements for authorized corporate service providers.

These regulations implement consequential amendments to existing legislation following the passage of the Economic Crime and Corporate Transparency Act 2023.

The primary changes involve updating company law around director identification verification, the information publicly available, and modifying requirements for authorized corporate service providers.

The regulations also restrict public access to certain director identity verification statements to enhance data protection and security, affecting both primary company law and secondary legislation related to money laundering, partnerships, and insolvency.

The regulations amended the definition of a 'major local audit' by raising the financial threshold to £875 million for financial years beginning after April 1st, 2025.

The Local Audit (Major Local Audit) (Amendment) Regulations 2025, effective August 17, 2025, amend the 2014 Local Audit Regulations.

The key change increases the financial threshold for designating a local authority audit as 'major'.

For financial years starting after April 1st, 2025, this threshold rises to £875 million (from £500 million).

This adjustment applies to England and Wales only, impacting local governance and financial accountability.

The Companies and Limited Liability Partnerships (Annotation) Regulations 2025 granted the registrar new powers to annotate company and LLP registers to increase transparency and clarify information for register inspectors.

These regulations empower the registrar to annotate company and limited liability partnership (LLP) registers with information regarding director disqualifications, non-compliance with information requests, company registration on false bases, and restrictions on public access to registrable person's particulars.

The goal is to improve transparency and clarity for those reviewing the registers, thus aiding better risk assessment and enforcement.

Specific provisions detail how these annotations will be made, clarifying the relevant information to be included and the timing of implementation.