The Value Added Tax (Amendment) Regulations 2025, effective June 14th, 2025, amend the 1995 VAT Regulations to allow the Commissioners of His Majesty's Revenue and Customs to extend deadlines for final VAT returns.

This power applies to individuals ceasing VAT registration on or after June 14th, 2025, providing additional flexibility in specific circumstances.

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.

The Retained EU Law (Revocation and Reform) Act 2023 (Social Security Co-ordination) (Compatibility) Regulations 2025, effective June 4, 2025, ensure the compatibility of UK domestic law with retained EU law concerning social security coordination.

Specifically, it mandates compatibility between several UK insolvency and debt arrangement acts and relevant articles of EU Regulations 883/2004 and 987/2009, preserving international agreements on cross-border social security and debt recovery.