News & Analysis as of

Filing Deadlines United Kingdom

Orrick, Herrington & Sutcliffe LLP

The Economic Crime and Corporate Transparency Act 2023: Identity Verification

Identity Verification (“IDV”) is a new process requiring individuals that run, own or control UK companies or limited liability partnerships (“LLPs”) to prove their identity to Companies House. IDV registration is voluntary...more

A&O Shearman

The Register of Overseas Entities – What the Real Estate Industry Needs to Know (Updated)

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Any overseas entity acquiring a Qualifying Estate must register on the Register of Overseas Entities (ROE). The ROE opened for registrations on August 1, 2022. Since September 5, 2022, an overseas entity that is not...more

A&O Shearman

HMT extends consultation deadline on applying FSMA 2000 model of regulation to UK CRR

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HM Treasury (HMT) has announced an extension to the consultation deadlines set out in its policy update on applying the Financial Services and Markets Act 2000 (FSMA) model of regulation to the Capital Requirements Regulation...more

A&O Shearman

UK PRA extends Phase 1 Pillar 2A review consultation and defers implementation of certain risk areas

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The UK Prudential Regulation Authority (PRA) has announced an extension to the consultation period for CP12/25 which sets out Phase 1 of its Pillar 2A review. The consultation was originally published on 22 May. In response...more

A&O Shearman

UK FCA Primary Market Bulletin No.57

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The UK Financial Conduct Authority (FCA) has published Primary Market Bulletin 57 (PMB 57), setting out updates to its technical notes to reflect the implementation of the new UK Listing Regime (UKLR). Specifically, the FCA...more

Skadden, Arps, Slate, Meagher & Flom LLP

HM Treasury and UK Regulators Announce Wave of Reforms

- What is new: HM Treasury and the UK regulators announced a package of financial services reforms on 15 July 2025, including cross-cutting reforms in the regulatory environment, significant changes to the SMCR regime, a...more

IR Global

Why filing early makes sense

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Filing your 2024-25 Self-Assessment return early means faster refunds, better budgeting, and no deadline stress. Do not delay, start gathering your tax details today....more

Wilson Sonsini Goodrich & Rosati

FAQs: UK Employee Equity Incentive Annual Reporting and EMI Notification Deadline Fast Approaching

Companies operating employee equity incentive arrangements in the UK, including companies incorporated or registered outside of the UK, are mandated to file an online annual return with HM Revenue & Customs (HMRC) no later...more

Goodwin

UK Employee Share Plans: 6th of July HMRC Reporting Deadline

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Businesses that award shares, options or other securities to UK employees, directors or officer holders need to be aware of the July 6 deadline to submit an Employment Related Securities (ERS) annual return to HM Revenue &...more

Paul Hastings LLP

AIFMD Annual Report Deadline Approaching

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Both EU and non-EU fund managers marketing a fund in the EU or the UK (either under an EU marketing passport or the relevant national placement regimes) are required to prepare an AIFMD-compliant annual report within six...more

A&O Shearman

UK Pensions: Joint DB & DC trustee agenda update—June 2025

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Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on...more

Cooley LLP

UK Reporting for Share Plans With UK Participants Due 6 July

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The deadline is approaching for the HM Revenue & Customs (HMRC) year-end reporting requirements for companies in the UK, US and elsewhere with share options and other share awards granted to – and share acquisitions by – UK...more

A&O Shearman

Pensions: Joint DB & DC trustee agenda update - May 2025

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Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on...more

Hogan Lovells

UK Insurance Horizon Scanner – April 2025

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A snapshot of key market and regulatory developments expected to impact the UK insurance sector over the next six months. 1 – 3 April Motor finance: The Supreme Court heard the three linked appeals, Hopcraft, Johnson and...more

Jones Day

Time to Report: UK Releases Updated Guidance on Modern Slavery Act Compliance

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The UK Home Office has released revised statutory guidance to support businesses in meeting their obligations under Section 54 of the Modern Slavery Act 2015, which requires organizations operating in the UK with annual...more

Hogan Lovells

HL Pensions Law Digest 31 March 2025

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A bite-sized summary of recent UK pension news Welcome to our latest update, in which we cover: Pensions dashboards blog: connecting via a third party Explaining the key steps when connecting to the dashboards ecosystem...more

Proskauer Rose LLP

EU's AI Act: Ten Facts for Organisations in the UK and US

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The EU’s AI Act (the “Act”) is the world’s first comprehensive AI law. The Act manages risks posed by certain AI systems and prohibits certain AI-related practices. UK and US organisations should not assume that the Act does...more

McDermott Will & Schulte

SEC Amends Schedule 13G Beneficial Ownership Reporting Deadlines

On September 30, 2024, the revised Schedule 13G filing deadlines became effective. In this article, we provide an overview of the new regime and provide a comparison with the corresponding notification deadlines in the EU and...more

A&O Shearman

UK Office of Financial Sanctions Implementation Annual Frozen Asset Review

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The Office of Financial Sanctions Implementation has published a financial sanctions notice reminding firms of their annual frozen assets reporting requirement. Every year HM Treasury carries out a review to update its...more

Dorsey & Whitney LLP

SEC Staff Provides Welcome Guidance to Resource Extraction Issuers

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As discussed in our January 10, 2024 webinar, new SEC rules require resource extraction issuers that file reports with the SEC to file a Form SD within 270 days after each fiscal year end to report their payments to the U.S....more

White & Case LLP

Practical and legal implications in Germany following the EU harmonization of enforcement and penalties for sanctions violations

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On 24 April 2024, the EU adopted a new directive (Directive (EU) 2024/1226 of the European Parliament and of the Council) which establishes EU-wide rules for defining criminal offences and penalties related to the violation...more

Latham & Watkins LLP

Desktop Reference for Foreign Private Issuers With FYE 30 June 2024

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This Latham resource allows FPIs with a 30 June fiscal year-end to stay abreast of key SEC filing dates and financial staleness deadlines....more

Orrick, Herrington & Sutcliffe LLP

UK Employee Share Incentive Plans July 6 HMRC Reporting Deadline

Companies that award shares, options or other securities to UK employees, directors or officer holders need to be aware of the July 6 deadline to submit an annual return to HMRC. The requirement covers any form of equity...more

Moore & Van Allen PLLC

DOS Confirms NIE's Automatically Extended for 12 Months

On July 6, 2021, the Department of State (DOS) issued guidance stating that national interest exceptions (NIEs) issued in the last 12 months are being automatically extended for 12 months from the date of approval, and for...more

Hogan Lovells

SMCR Directory of certified and assessed persons – have you submitted your data?

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The Financial Conduct Authority (FCA) is contacting thousands of firms across various sectors that appear to have missed the 31 March 2021 deadline for submitting “Directory person” data. ...more

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