Company lawDeadline: 17 November 2026
Companies House identity checks: the deadline for existing directors is close
Every director and person with significant control (PSC) must verify their identity with Companies House. The 12-month transition period ends on 17 November 2026. Existing directors give their personal code when the company files its next confirmation statement. PSCs who aren't directors have a window in the first 14 days of their birth month.
What to do: Check when your next confirmation statement is due and get each director's personal code ready.
EmploymentFrom 1 October 2026
Employment Rights Act: key changes for employers before 2027
Most employment tribunal time limits have doubled from three to six months. From 30 October 2026, employers must take “all reasonable steps” to prevent sexual harassment, including by third parties. From 1 January 2027, staff can claim unfair dismissal after six months' service instead of two years.
What to do: Review contracts, probation periods and harassment policies now.
Tax & payrollFrom 18 November 2026
Payroll providers must register with HMRC as tax advisers
Under HMRC's new registration rules, anyone paid to deal with HMRC for clients must register. Payroll-only providers must register between 18 November 2026 and 18 February 2027, and must be supervised for anti-money laundering first.
What to do: If someone else runs your payroll, check they are registered.
TaxNext update: 7 November 2026
Making Tax Digital for Income Tax: quarterly updates have started
Since April 2026, sole traders and landlords with income over £50,000 must keep digital records and send HMRC quarterly updates. The threshold falls to £30,000 in April 2027 and £20,000 in April 2028.
What to do: Check whether you're in scope and that your software is set up.
LandlordsIn force since 1 May 2026
Renters' Rights Act: Section 21 has ended in England
Assured shorthold tenancies have become periodic tenancies, and landlords must now rely on Section 8 grounds for possession. Rent can only be increased once a year with a Section 13 notice, and new tenancies need prescribed written information.
What to do: Make sure your tenancy documents and notices use the new rules.
UK–India tradeIn force since 15 July 2026
UK–India Free Trade Agreement is now in force
The agreement lowers or removes tariffs on a wide range of goods and aims to make it easier for UK businesses to trade with and invest in India. Goods must meet the rules of origin to get the lower tariffs.
What to do: Review your UK–India supply and distribution contracts.
These updates are general information, not advice on your situation. Rules change, so check the linked guidance or contact us before acting.
