Looking ahead to 2026 - what to look out for...
With 2025 drawing to a close, it's time to focus on what will shape 2026. Many of the key areas are featured in existing courses and some will have dedicated sessions providing more in-depth coverage. Below we’ve summarised the headline changes and where our courses can help you...
Companies House Reforms - ID verification now mandatory...
The rollout of identity verification (IDV) continues into 2026 with the 12 month transition window for existing directors and PSCs to complete verification continuing through until autumn 2026.
Ahead of your next confirmation statement you must ensure all directors and PSCs are verified or if you file via agents, confirm their ACSP status and onboarding processes.
Our Companies House Reforms course explains the IDV process, ideal for 2026 compliance planning.
ID Verification & Companies House Reforms - View >>
Employment Rights Act 2025 - phased in throughout 2026 and beyond...
The Employment Rights Act 2025 - described by Government as the 'biggest upgrade of workers' rights in a generation' - completed its passage in late 2025.
The official implementation roadmap details measures that start in April and October 2026, with further changes in 2027. Highlights that affect 2026 are:
From April 2026:
- Day one paternity leave and unpaid parental leave
- Statutory Sick Pay available from day one and with the Lower Earnings Limit removed
- Launch of the Fair Work Agency
- Simplified trade union recognition
From October 2026:
- Stronger duty to prevent sexual harassment (including third party harassment)
- Reforms to fire and rehire
- Extended tribunal time limits
- Strengthened union access and information duties
Our dedicated 2-hour course has a raft of dates next year and will fully explain everything you need to know and what you need to do...
Preparing for the Employment Rights Act 2025 - View >>
Payroll - the countdown to mandatory payrolling...
Payrolling of benefits-in-kind will be mandatory from 6 April 2027, so 2026 is your last chance to trial voluntary payrolling. This represents a significant shift and it is critical that your payroll and finance teams understand the guidance and are ready for the changes in 2027.
The national minimum wage will increase on 1st April 2026, with the following new rates:
- National Living Wage (21+): £12.71 - increasing from £12.21
- 18 - 20 year olds: £10.85 - increasing from £10.00
- 16 -17 year olds & apprentices: £8.00 - increasing from £7.55
Statutory family pay rates rise to £194.32/week (from £187.18), and SSP to £123.25/week from April 2026. The removal of the three-day waiting period from April 2026 will impact payroll teams and you must ensure your systems and policies are updated as required.
Our Payroll Update is regularly updated to ensure you receive the very latest information and with six presentations, you have plenty of options to ensure you're fully up to date and compliant...
Data protection - DUAA implementation continues...
The Data (Use and Access) Act 2025 - which amends UK GDPR, the DPA 2018 and PECR - phases in changes through 2026, with key measures due early in the year. For organisations, the major changes include:
- Automated Decision Making (ADM): expanded scope for doing more without human involvement
- Subject Access Requests (SARs): tighter timescales and clearer rules on search obligations
- Complaints: new statutory requirements meaning more formal complaint-handling procedures for data subjects
- Cookies: more flexibility to place certain analytics and functional cookies without consent
Our specific DUAA course focuses on four key areas that affect all business - explaining what it means for you and the key differences to existing legislation...
The Data Use and Access Act 2025 - View >>
VAT - reliefs and sector-specific adjustments...
While 2026 doesn't bring any major VAT reforms, several targeted changes will affect charities, transport operators and mobility schemes...
- VAT relief for business-to-charity donations extended - from 1 April 2026
- Private hire and taxi VAT changes - from 2 January 2026
- Motability scheme relief changes - from July 2026
Our VAT update will always feature the latest developments in the world of VAT and we now have four presentations for 2026 - so don't miss your chance to join...
International trade & customs - what to look out for...
A consultation launched in late 2025, running into early 2026, proposing an end to the £135 de minimis threshold for customs duty on low-value imports. The new rules may affect both duty and data collection processes. Businesses should monitor developments and prepare for a potential abolition.
From July 2026, the EU will enforce a flat €3 customs duty on parcels under €150, removing its previous de minimis customs exemption. Although not a direct UK rule, this will affect UK based e-commerce exporters targeting EU consumers and may influence pricing and logistics strategies.
Our range of customs & international trade courses is continually expanding and will help with your continued compliance with these complex and regularly changing rules...
International Trade & Customs courses - View >>
Conclusion
2026 will be a year of implementation: converting the big reforms announced and passed in 2024-25 into day-to-day practice. Whatever your business, we’re here to help you get ahead of the curve, stay compliant and succeed with confidence through 2026.
http://www.uktraining.eu/news-article/looking-ahead-to-2026-what-to-look-out-for/210/