[{"title":"2027","name":"2027","expanded":true,"parentNode":null,"path":[0],"lowerSiblingCounts":[2],"treeIndex":0,"id":1751876648677},{"title":"2027","name":"Economic Crime and Corporate Transparency Act: changes to filing company accounts","expandedForEdit":false,"value":"

Companies House will introduce reforms to the way company accounts are filed. As part of a drive to modernise and digitise the process, all company accounts will need to be submitted using commercial software from 1 April 2027. Changes to the filing options available to small companies, revisions to the criteria for claiming audit exemptions and new limitations on changing accounting reference periods will also be introduced.

","parentNode":0,"path":[0,1],"lowerSiblingCounts":[2,0],"treeIndex":1,"id":1751876672397,"date":"1 April 2027 ","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://changestoukcompanylaw.campaign.gov.uk/changes-to-accounts/"},{"title":"2026","name":"2026","expanded":true,"parentNode":null,"path":[2],"lowerSiblingCounts":[1],"treeIndex":2,"id":1738062140936},{"title":"2026","name":"Economic Crime and Corporate Transparency Act: cross-checking","expandedForEdit":false,"value":"

Companies House will increase the cross-checking of information and data with other public and private bodies by the end of 2026.

","parentNode":2,"path":[2,3],"lowerSiblingCounts":[1,3],"treeIndex":3,"id":1738062154888,"date":"End of 2026","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/economic-crime-and-corporate-transparency-act-companies-house"},{"title":"2026","name":"Economic Crime and Corporate Transparency Act: identity verification","expandedForEdit":true,"value":"

Companies House should require identity verification for presenters filing documents.

","parentNode":2,"path":[2,4],"lowerSiblingCounts":[1,2],"treeIndex":4,"id":1738062154652,"date":"Spring/Summer 2026","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/economic-crime-and-corporate-transparency-act-companies-house"},{"title":"2026","name":"Economic Crime and Corporate Transparency Act: limited partnerships","expandedForEdit":false,"value":"

It is expected that limited partnerships will be required to submit more information to Companies House including fuller information about partners.

","parentNode":2,"path":[2,5],"lowerSiblingCounts":[1,1],"treeIndex":5,"id":1738062153576,"date":"During 2026","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://changestoukcompanylaw.campaign.gov.uk/changes-to-limited-partnerships/#:~:text=Under%20measures%20introduced%20by%20the,the%20identity%20of%20general%20partners"},{"title":"2026","name":"UK Stewardship Code 2026","expandedForEdit":false,"value":"

The Financial Reporting Council released the revised Code in July 2025, with an intended reporting cycle to be effective from January 2026.

","parentNode":2,"path":[2,6],"lowerSiblingCounts":[1,0],"treeIndex":6,"id":1738062148612,"date":"1 January 2026","groupColour":{"colour":"#2f7581","id":1,"keyName":"General"},"readMore":"https://www.frc.org.uk/library/standards-codes-policy/stewardship/uk-stewardship-code/"},{"title":"2025","name":"2025","expanded":true,"parentNode":null,"path":[7],"lowerSiblingCounts":[0],"treeIndex":7,"id":1734517658395,"scrollTarget":true},{"title":"2025","name":"Annual General Meetings","expandedForEdit":false,"value":"

A consultation is expected to be launched to examine the potential for updating shareholder communication in line with technology and clarifying the law in relation to virtual AGMs.

","parentNode":7,"path":[7,8],"lowerSiblingCounts":[0,23],"treeIndex":8,"id":1738060339280,"date":"During 2025","groupColour":{"colour":"#ffbb0e","id":2,"keyName":"Consultation"},"readMore":"https://questions-statements.parliament.uk/written-statements/detail/2024-10-14/hcws126"},{"title":"2025","name":"ESG reporting","expandedForEdit":false,"value":"

Further changes to ESG reporting are likely to be announced during 2025.

","parentNode":7,"path":[7,9],"lowerSiblingCounts":[0,22],"treeIndex":9,"id":1738060338207,"date":"During 2025","groupColour":{"colour":"#2f7581","id":1,"keyName":"General"},"readMore":"https://www.womblebonddickinson.com/uk/insights/news/rapidly-changing-esg-landscape-spotlight-wbd-releases-state-play-paper"},{"title":"2025","name":"Corporate directors","expandedForEdit":false,"value":"

The prohibition on corporate directors is expected to be introduced (subject to exceptions and a transitional period for existing corporate directors). Overseas companies will also be prohibited from acting as corporate directors in the UK.

","parentNode":7,"path":[7,10],"lowerSiblingCounts":[0,21],"treeIndex":10,"id":1738060337236,"date":"During 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/corporate-transparency-and-reforms-role-companies-house"},{"title":"2025","name":"Economic Crime and Corporate Transparency Act: company registers","expandedForEdit":false,"value":"

Companies will no longer be required to maintain registers of directors, directors' residential addresses, secretaries and PSCs, but must keep this information up to date with Companies House.

The register of members must continue to be maintained and held at either the company's registered office or an alternative inspection location.

","parentNode":7,"path":[7,11],"lowerSiblingCounts":[0,20],"treeIndex":11,"id":1755874933863,"date":"18 November 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://changestoukcompanylaw.campaign.gov.uk/changes-to-company-registers/"},{"title":"2025","name":"Economic Crime and Corporate Transparency Act: compulsory identity verification","expandedForEdit":false,"value":"

Identity verification will become a compulsory part of the incorporation process, new director appointments and the registration of persons with significant control (PSCs).

Existing directors benefit from a 12-month transition period which is tied to the date of the company's confirmation statement.

Existing PSCs also benefit from a transition period and will need to verify their identity in line with an appointed date within 12 months of 18 November 2025. The exact date depends on the circumstances and is covered in our article.

Compulsory identity verification for individual members of limited liability partnerships is also expected to begin.

","parentNode":7,"path":[7,12],"lowerSiblingCounts":[0,19],"treeIndex":12,"id":1738060336899,"date":"18 November 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/ready-set-go-compulsory-identity-verification-begin-18-november"},{"title":"2025","name":"Economic Crime and Corporate Transparency Act: Corporate offence of failure to prevent fraud","expandedForEdit":false,"value":"

Provisions relating to the new corporate offence of failure to prevent fraud will come into force for large organisations in all sectors. Affected businesses need to assess the risks they face from staff and associates committing fraud to benefit the business and put in place appropriate prevention procedures taking into account Home Office guidance.

","parentNode":7,"path":[7,13],"lowerSiblingCounts":[0,18],"treeIndex":13,"id":1738060334284,"date":"1 September 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/failure-prevent-fraud-get-ready-september"},{"title":"2025","name":"National Security and Investment Act 2021","expandedForEdit":false,"value":"

Launch of a 12-week consultation on proposed changes to the sectors subject to mandatory notification including potentially bringing the water sector in scope. The Government has also confirmed that secondary legislation will be passed to remove the requirement to notify certain internal reorganisations and the appointment of liquidators, special administrators, and official receivers.

","parentNode":7,"path":[7,14],"lowerSiblingCounts":[0,17],"treeIndex":14,"id":1738060338571,"date":"22 July 2025","groupColour":{"colour":"#ffbb0e","id":2,"keyName":"Consultation"},"readMore":"https://www.gov.uk/government/consultations/consultation-on-the-nsi-act-notifiable-acquisition-regulations"},{"title":"2025","name":"Economic Crime and Corporate Transparency Act: suppression of personal information","expandedForEdit":false,"value":"

Individuals can apply to suppress their residential addresses and other personal information from public disclosure in certain circumstances.

","parentNode":7,"path":[7,15],"lowerSiblingCounts":[0,16],"treeIndex":15,"id":1753701234110,"date":"21 July 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.legislation.gov.uk/uksi/2025/874/contents/made"},{"title":"2025","name":"Reforms to the UK prospectus regime","expandedForEdit":false,"value":"

The FCA published new rules for the public offers and admissions to trading regime. The new rules will replace the UK Prospectus Regulation derived from EU law and take effect from 19 January 2026.

","parentNode":7,"path":[7,16],"lowerSiblingCounts":[0,15],"treeIndex":16,"id":1738060341524,"date":"15 July 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.fca.org.uk/publications/policy-statements/ps25-9-new-rules-public-offers-admissions-trading-regime"},{"title":"2025","name":"Digitisation of shareholdings","expandedForEdit":false,"value":"

The UK's Digitisation Taskforce has consulted on recommendations to abolish paper share certificates for traded companies. The final report was published on 15 July 2025. Full digitisation is expected to take place in stages, commencing with the abolition of paper share certifications by the end of 2027.

","parentNode":7,"path":[7,17],"lowerSiblingCounts":[0,14],"treeIndex":17,"id":1738060342060,"date":"15 July 2025","groupColour":{"colour":"#ffbb0e","id":2,"keyName":"Consultation"},"readMore":"https://www.gov.uk/government/publications/digitisation-taskforce-july-2025"},{"title":"2025","name":"Directors' duties","expandedForEdit":false,"value":"

A second reading of a Private Members Bill, the Company Directors (Duties) Bill, took place. The Bill seeks to amend section 172 of the Companies Act 2006 to require company directors to balance their duty to promote the success of the company for the benefit of its members with duties in respect of the environment and employees.

","parentNode":7,"path":[7,18],"lowerSiblingCounts":[0,13],"treeIndex":18,"id":1738060333959,"date":"4 July 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://bills.parliament.uk/bills/3794"},{"title":"2025","name":"FCA launches PISCES sandbox","expandedForEdit":false,"value":"

The FCA published its final rules for the PISCES sandbox, marking its official launch. The sandbox is expected to operate for five years, concluding in June 2030.

","parentNode":7,"path":[7,19],"lowerSiblingCounts":[0,12],"treeIndex":19,"id":1753701113218,"date":"10 June 2025","groupColour":{"colour":"#ffbb0e","id":2,"keyName":"Consultation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/pisces-will-stars-align-private-investment"},{"title":"2025","name":"FRC publishes UK Stewardship Code 2026","expandedForEdit":false,"value":"

The Financial Reporting Council published the UK Stewardship Code 2025, which will come into effect on 1 January 2026. Comments are invited by 31 August 2025, with the final guidance expected in Autumn 2025.

","parentNode":7,"path":[7,20],"lowerSiblingCounts":[0,11],"treeIndex":20,"id":1753700624262,"date":"3 June 2025","groupColour":{"colour":"#2f7581","id":1,"keyName":"General"},"readMore":"https://www.frc.org.uk/library/standards-codes-policy/stewardship/uk-stewardship-code/"},{"title":"2025","name":"Economic Crime and Corporate Transparency Act: voluntary identity verification","expandedForEdit":true,"value":"

Individuals can verify their identity on a voluntary basis.

","parentNode":7,"path":[7,21],"lowerSiblingCounts":[0,10],"treeIndex":21,"id":1738060332451,"date":"8 April 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/companies-house-changes-get-ready-identity-verification-now"},{"title":"2025","name":"National minimum wage","expandedForEdit":false,"value":"

Increases to the national living wage and national minimum wage.

","parentNode":7,"path":[7,22],"lowerSiblingCounts":[0,9],"treeIndex":22,"id":1738060333024,"date":"1 April 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.womblebonddickinson.com/sites/default/files/2024-11/WBD_Factsheet_Employment_Key_Facts_Nov24.pdf"},{"title":"2025","name":"Spring Statement","expandedForEdit":false,"value":"

The Chancellor presented the Spring Statement to Parliament.

","parentNode":7,"path":[7,23],"lowerSiblingCounts":[0,8],"treeIndex":23,"id":1734517668963,"date":"26 March 2025","groupColour":{"colour":"#2f7581","id":1,"keyName":"General"},"readMore":"https://questions-statements.parliament.uk/written-statements/detail/2024-12-16/hcws315"},{"title":"2025","name":"Economic Crime and Corporate Transparency Act: expedited strike-off powers","expandedForEdit":false,"value":"

Companies House can expedite the striking off process for companies where the registrar concludes the company has been formed for a false basis.

","parentNode":7,"path":[7,24],"lowerSiblingCounts":[0,7],"treeIndex":24,"id":1738060331044,"date":"18 March 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/economic-crime-and-corporate-transparency-act-companies-house"},{"title":"2025","name":"Economic Crime and Corporate Transparency Act: identity verification","expandedForEdit":false,"value":"

Identity verification (either directly with Companies House or through an Authorised Corporate Service Provider (ACSP)) will be a key component of the ECCTA reforms. On 18 March 2025, Companies House opened the application process for ACSPs to register to provide identify verification services.

","parentNode":7,"path":[7,25],"lowerSiblingCounts":[0,6],"treeIndex":25,"id":1738060331388,"date":"18 March 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/economic-crime-and-corporate-transparency-act-companies-house"},{"title":"2025","name":"UK Stewardship Code","expandedForEdit":false,"value":"

Deadline for responses to the FRC consultation on the UK Stewardship Code.

","parentNode":7,"path":[7,26],"lowerSiblingCounts":[0,5],"treeIndex":26,"id":1738060327363,"date":"19 February 2025","groupColour":{"colour":"#ffbb0e","id":2,"keyName":"Consultation"},"readMore":"https://www.frc.org.uk/consultations/stewardship-code-consultation/#overview-85842615"},{"title":"2025","name":"Private Intermittent Securities and Capital Exchange System (PISCES)","expandedForEdit":false,"value":"

FCA consultation on proposed rules and guidance for the PISCES Sandbox closed.

","parentNode":7,"path":[7,27],"lowerSiblingCounts":[0,4],"treeIndex":27,"id":1738060326964,"date":"17 February 2025","groupColour":{"colour":"#ffbb0e","id":2,"keyName":"Consultation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/pisces-will-stars-align-private-investment"},{"title":"2025","name":"Takeover Code","expandedForEdit":false,"value":"

Amendments to the Takeover Code take effect relating to the Takeover Panel's jurisdiction.

","parentNode":7,"path":[7,28],"lowerSiblingCounts":[0,3],"treeIndex":28,"id":1738060326552,"date":"3 February 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.thetakeoverpanel.org.uk/the-code"},{"title":"2025","name":"Economic Crime and Corporate Transparency Act: protecting residential addresses","expandedForEdit":false,"value":"

A wide range of individuals, including current or former directors, secretaries, persons with significant control, subscribers and members, can apply using Form SR01 to remove a residential address previously used as a company's registered office address from the public register.

","parentNode":7,"path":[7,29],"lowerSiblingCounts":[0,2],"treeIndex":29,"id":1738060326132,"date":"27 January 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.gov.uk/government/publications/apply-to-remove-your-home-address-from-the-public-register-sr01"},{"title":"2025","name":"Private Intermittent Securities and Capital Exchange System (PISCES)","expandedForEdit":false,"value":"

The Treasury consultation on draft legislation to establish PISCES closed. PISCES will open private companies to a wider range of investors, improve liquidity and make it easier for investors to secure an exit.

","parentNode":7,"path":[7,30],"lowerSiblingCounts":[0,1],"treeIndex":30,"id":1738060323844,"date":"9 January 2025","groupColour":{"colour":"#ffbb0e","id":2,"keyName":"Consultation"},"readMore":"https://www.womblebonddickinson.com/uk/insights/articles-and-briefings/pisces-will-stars-align-private-investment"},{"title":"2025","name":"Corporate Governance","expandedForEdit":false,"value":"

On 22 January 2024, the Financial Reporting Council published an updated version of the UK Corporate Governance Code. The 2024 Code applies to financial years beginning on or after 1 January 2025. Provision 29 (on risk management and internal controls) will apply to financial years beginning on or after 1 January 2026.

","parentNode":7,"path":[7,31],"lowerSiblingCounts":[0,0],"treeIndex":31,"id":1738060319512,"date":"1 January 2025","groupColour":{"colour":"#67c2dc","id":0,"keyName":"Legislation"},"readMore":"https://www.frc.org.uk/library/standards-codes-policy/corporate-governance/uk-corporate-governance-code/#changes-to-the-2024-code-7c8fad77"}]

Womble Bond Dickinson recognised for exceptional client care and legal expertise in latest Chambers rankings

Womble Bond Dickinson reappointed to TFL's Legal Services Framework

Womble Bond Dickinson guides UniHomes and LDC through major sale and strategic reinvestment

New fraud prevention measures: what steps does your charity need to take now?

Changes to Universities and Colleges Estates Act 1925 effective now

Artificial intelligence and cyber risk

Employment Club: November 2025

Real Estate Forum - An electrifying look at the sunnier side of sheds!

Plymouth Regeneration Forum

Womble Bond Dickinson Insights

Contact