---
title: "Rule changes by date: UK, Ireland, UAE"
url: https://www.boruconsulting.com/rule-changes
published: 2026-10-13
modified: 2026-10-13
as_of: 2026-10-16
calendar: https://www.boruconsulting.com/rule-changes.ics
---

# Rule changes across the UK, Ireland and the UAE, by the date they apply

> Dated register of tax and company-law changes across the UK, Ireland and the UAE: what applies when, who it affects, and the official source for each.

Grouped as of 16 October 2026. Every entry cites the official page it was checked against and the date of that check.

## Coming up

### 30 October 2026, United Arab Emirates: E-invoicing: large businesses must appoint a service provider

Businesses with revenue of AED 50 million or more must have appointed an accredited e-invoicing service provider. The deadline was extended from 31 July 2026; go-live for these businesses stays at 1 January 2027.

- Applies from: 2026-10-30 (in 14 days)
- Who it affects: UAE businesses with revenue of AED 50 million or more.
- Legal basis: Ministerial decisions on the UAE e-invoicing system, as amended in May 2026
- Official source: [UAE Ministry of Finance: amendments to the eInvoicing decisions](https://mof.gov.ae/en/news/ministry-of-finance-announces-targeted-amendments-to-einvoicing-system-decisions/)
- Checked against the source: 2026-10-13
- Analysis: [The first year after a UAE company is registered: what you must file](https://www.boruconsulting.com/blog/uae-company-first-year-compliance)
- Permalink: https://www.boruconsulting.com/rule-changes#2026-10-30-uae-einvoicing-provider-deadline

### 18 November 2026, United Kingdom: Identity verification transition period ends

The 12-month transition that began on 18 November 2025 ends. Directors and PSCs who were already on the register verify by their own due date: a director gives a personal code in the company’s next confirmation statement; a PSC who is not also a director gives it within the first 14 days of their birth month.

- Applies from: 2026-11-18 (in 33 days)
- Who it affects: Directors and PSCs of every UK company, wherever they live.
- Legal basis: Economic Crime and Corporate Transparency Act 2023
- Official source: [GOV.UK: Verify your identity for Companies House](https://www.gov.uk/guidance/verify-your-identity-for-companies-house)
- Checked against the source: 2026-10-13
- Concepts: [Companies House Identity Verification](https://www.boruconsulting.com/glossary/companies-house-identity-verification), [Confirmation Statement](https://www.boruconsulting.com/glossary/confirmation-statement), [Person with Significant Control (PSC)](https://www.boruconsulting.com/glossary/person-with-significant-control)
- Analysis: [The Companies House verification deadline and what follows a miss](https://www.boruconsulting.com/blog/companies-house-identity-verification-deadline-2026)
- Analysis: [Companies House identity verification](https://www.boruconsulting.com/companies-house-identity-verification-service)
- Permalink: https://www.boruconsulting.com/rule-changes#2026-11-18-uk-identity-verification-transition-ends

### 1 January 2027, United Arab Emirates: E-invoicing goes live for large businesses

Businesses with revenue of AED 50 million or more must have implemented the UAE e-invoicing system. Smaller businesses follow in later phases.

- Applies from: 2027-01-01 (in 77 days)
- Who it affects: UAE businesses with revenue of AED 50 million or more.
- Legal basis: Ministerial decisions on the UAE e-invoicing system
- Official source: [UAE Ministry of Finance: amendments to the eInvoicing decisions](https://mof.gov.ae/en/news/ministry-of-finance-announces-targeted-amendments-to-einvoicing-system-decisions/)
- Checked against the source: 2026-10-13
- Analysis: [The first year after a UAE company is registered: what you must file](https://www.boruconsulting.com/blog/uae-company-first-year-compliance)
- Permalink: https://www.boruconsulting.com/rule-changes#2027-01-01-uae-einvoicing-go-live

### 6 April 2027, United Kingdom: Unused pension funds come within inheritance tax

For deaths on or after 6 April 2027, most unused pension funds and pension death benefits count towards the value of the estate for inheritance tax.

- Applies from: 2027-04-06 (in 172 days)
- Who it affects: Anyone with UK pension savings they may not draw in full, and their estate plans.
- Legal basis: Amendments to the Inheritance Tax Act 1984, the Finance Act 2004 and ITEPA 2003
- Official source: [GOV.UK: Inheritance Tax on pensions technical note](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note)
- Checked against the source: 2026-10-13
- Concepts: [Inheritance Tax (IHT)](https://www.boruconsulting.com/glossary/inheritance-tax), [Estate Planning](https://www.boruconsulting.com/glossary/estate-planning)
- Analysis: [Passing wealth to the next generation turns on residence and timing](https://www.boruconsulting.com/blog/passing-wealth-to-the-next-generation-corridor)
- Permalink: https://www.boruconsulting.com/rule-changes#2027-04-06-uk-pensions-within-iht

### 1 April 2028, United Kingdom: Company accounts must be filed through software

Accounts filed on or after 1 April 2028 must be filed through commercial software in iXBRL format, and web and paper filing of accounts closes. Small companies and micro-entities must also file a profit and loss account, with an option to keep it off the public register.

- Applies from: 2028-04-01 (in 533 days)
- Who it affects: Every UK company, including dormant companies.
- Legal basis: Economic Crime and Corporate Transparency Act 2023
- Official source: [GOV.UK: Using software to file your company’s information](https://www.gov.uk/guidance/using-software-to-file-your-companys-information)
- Checked against the source: 2026-10-13
- Concepts: [Annual Accounts](https://www.boruconsulting.com/glossary/annual-accounts), [Dormant Company](https://www.boruconsulting.com/glossary/dormant-company)
- Analysis: [A UK company keeps two filing calendars, wherever you live](https://www.boruconsulting.com/blog/uk-company-filing-requirements-non-resident)
- Analysis: [UK tax and accounting for non-UK residents](https://www.boruconsulting.com/uk-accounting-for-non-residents)
- Permalink: https://www.boruconsulting.com/rule-changes#2028-04-01-uk-software-only-accounts

### 31 December 2029, United Arab Emirates: Small Business Relief: the last tax periods that can claim it

A resident business with revenue of AED 3 million or less can elect to be treated as having no taxable income for tax periods ending on or before 31 December 2029. The end date was extended from 31 December 2026 in August 2026. The relief is not available to a qualifying free zone person.

- Applies from: 2029-12-31 (in 1172 days)
- Announced: 2026-08-07
- Who it affects: Small UAE businesses and freelancers with revenue of AED 3 million or less.
- Legal basis: Ministerial Decision No. 73 of 2023, as amended by Ministerial Decision No. 131 of 2026
- Official source: [UAE Ministry of Finance: Small Business Relief extended to 2029](https://mof.gov.ae/en/news/ministry-of-finance-announces-extension-of-small-business-relief-for-corporate-tax-purposes-until-31-december-2029/)
- Checked against the source: 2026-10-13
- Concepts: [UAE Corporate Tax](https://www.boruconsulting.com/glossary/uae-corporate-tax), [Qualifying Free Zone Person (QFZP)](https://www.boruconsulting.com/glossary/qualifying-free-zone-person)
- Analysis: [A Dubai freelancer meets UAE corporate tax at a million dirhams](https://www.boruconsulting.com/blog/uae-corporate-tax-freelancers-sole-traders)
- Permalink: https://www.boruconsulting.com/rule-changes#2029-12-31-uae-small-business-relief-ends

## In force in the last twelve months

### 6 April 2026, United Kingdom: Business Asset Disposal Relief rate rises to 18%

Gains that qualify for Business Asset Disposal Relief or Investors’ Relief are taxed at 18% for disposals on or after 6 April 2026, up from 14% (and 10% before 6 April 2025). Anti-forestalling rules decide which rate applies when a contract signed earlier completes later.

- Applies from: 2026-04-06
- Who it affects: Founders and shareholders selling a business or qualifying shares.
- Legal basis: Finance Act 2025
- Official source: [HMRC Capital Gains Manual CG63955](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63955)
- Checked against the source: 2026-10-13
- Concepts: [Business Asset Disposal Relief (BADR)](https://www.boruconsulting.com/glossary/business-asset-disposal-relief), [Investors’ Relief](https://www.boruconsulting.com/glossary/investors-relief), [Anti-Forestalling](https://www.boruconsulting.com/glossary/anti-forestalling)
- Analysis: [UK Business Asset Disposal Relief at 18%: the anti-forestalling trap](https://www.boruconsulting.com/blog/badr-uk-18-percent-anti-forestalling)
- Permalink: https://www.boruconsulting.com/rule-changes#2026-04-06-uk-badr-rate-18

### 1 April 2026, United Kingdom: Joint HMRC and Companies House filing service has closed

The free online service for filing company accounts and the Company Tax Return together was available up to and including 31 March 2026. From 1 April 2026 the Company Tax Return must be filed with HMRC through commercial software, and accounts are filed separately with Companies House.

- Applies from: 2026-04-01
- Who it affects: Companies that filed their own accounts and tax return without an agent or software.
- Legal basis: HMRC and Companies House service change
- Official source: [GOV.UK: Closure of the service to file your company accounts and tax return](https://www.gov.uk/guidance/closure-of-the-service-to-file-your-company-accounts-and-tax-return)
- Checked against the source: 2026-10-13
- Concepts: [Company Tax Return (CT600)](https://www.boruconsulting.com/glossary/company-tax-return), [Annual Accounts](https://www.boruconsulting.com/glossary/annual-accounts), [Dormant Company](https://www.boruconsulting.com/glossary/dormant-company)
- Analysis: [A UK company keeps two filing calendars, wherever you live](https://www.boruconsulting.com/blog/uk-company-filing-requirements-non-resident)
- Analysis: [UK tax and accounting for non-UK residents](https://www.boruconsulting.com/uk-accounting-for-non-residents)
- Permalink: https://www.boruconsulting.com/rule-changes#2026-04-01-uk-joint-filing-service-closed

### 1 February 2026, United Kingdom: Companies House fees change

The digital filing fee for incorporating a company rises to £100 and for a confirmation statement to £50. The digital fee for a voluntary strike-off falls to £13.

- Applies from: 2026-02-01
- Who it affects: Anyone forming or maintaining a UK company.
- Legal basis: Companies House fees, set by regulations under the Companies Act 2006
- Official source: [GOV.UK: Companies House fees are changing from 1 February 2026](https://www.gov.uk/government/news/companies-house-fees-are-changing-from-1-february-2026)
- Checked against the source: 2026-10-13
- Concepts: [Confirmation Statement](https://www.boruconsulting.com/glossary/confirmation-statement)
- Analysis: [UK company formation for non-UK residents](https://www.boruconsulting.com/uk-company-formation-for-non-residents)
- Permalink: https://www.boruconsulting.com/rule-changes#2026-02-01-uk-companies-house-fees

### 1 January 2026, Ireland: SARP minimum salary rises to €125,000; programme extended to 2030

For employees arriving in Ireland on or after 1 January 2026, the Special Assignee Relief Programme requires a basic salary of at least €125,000, up from €100,000. The programme is extended to arrivals up to 31 December 2030.

- Applies from: 2026-01-01
- Who it affects: Employers relocating senior staff to Ireland, and the staff they relocate.
- Legal basis: Taxes Consolidation Act 1997, section 825C, as amended by Finance Act 2025
- Official source: [Revenue: Tax and Duty Manual Part 34-00-10](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-34/34-00-10.pdf)
- Checked against the source: 2026-10-13
- Concepts: [Special Assignee Relief Programme (SARP)](https://www.boruconsulting.com/glossary/special-assignee-relief-programme)
- Analysis: [SARP after 2026: Ireland's €125,000 relief for inbound executives](https://www.boruconsulting.com/blog/sarp-ireland-125k-threshold-2026)
- Permalink: https://www.boruconsulting.com/rule-changes#2026-01-01-ie-sarp-threshold

### 1 January 2026, Ireland: Revised Entrepreneur Relief lifetime limit rises to €1.5 million

The lifetime limit on gains taxed at the 10% Capital Gains Tax rate under Revised Entrepreneur Relief rises from €1 million to €1.5 million, for disposals made on or after 1 January 2026.

- Applies from: 2026-01-01
- Who it affects: Founders and owners selling qualifying Irish business assets.
- Legal basis: Taxes Consolidation Act 1997, section 597AA, as amended by Finance Act 2025
- Official source: [Revenue: Tax and Duty Manual Part 19-06-02b](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-19/19-06-02b.pdf)
- Checked against the source: 2026-10-13
- Concepts: [Revised Entrepreneur Relief](https://www.boruconsulting.com/glossary/revised-entrepreneur-relief), [Business Asset Disposal Relief (BADR)](https://www.boruconsulting.com/glossary/business-asset-disposal-relief)
- Analysis: [Revised Entrepreneur Relief: the 10% rate on an Irish business exit](https://www.boruconsulting.com/blog/revised-entrepreneur-relief-ireland)
- Permalink: https://www.boruconsulting.com/rule-changes#2026-01-01-ie-entrepreneur-relief-limit

### 26 November 2025, United Kingdom: IHT exit charge when trust assets move offshore after the settlor leaves

Where a settlor stops being a long-term UK resident, moving the trust’s assets from UK to non-UK situs afterwards no longer avoids the inheritance tax exit charge. This applies to trust exit charges from 26 November 2025.

- Applies from: 2025-11-26
- Who it affects: Trustees of trusts whose settlor has left, or is leaving, the UK.
- Legal basis: Budget 2025 measure amending section 65 of the Inheritance Tax Act 1984
- Official source: [GOV.UK: Inheritance Tax anti-avoidance](https://www.gov.uk/government/publications/inheritance-tax-anti-avoidance-measures-for-non-long-term-uk-residents-and-trusts/inheritance-tax-anti-avoidance)
- Checked against the source: 2026-10-13
- Concepts: [Trust](https://www.boruconsulting.com/glossary/trust), [Inheritance Tax (IHT)](https://www.boruconsulting.com/glossary/inheritance-tax), [Long-Term Residence](https://www.boruconsulting.com/glossary/long-term-residence), [Excluded Property Trust](https://www.boruconsulting.com/glossary/excluded-property-trust)
- Analysis: [The excluded property trust cap protects almost no one](https://www.boruconsulting.com/blog/excluded-property-trust-5m-cap-uae-foundation)
- Permalink: https://www.boruconsulting.com/rule-changes#2025-11-26-uk-iht-trust-situs-rule

### 18 November 2025, United Kingdom: Companies House identity verification becomes a legal requirement

Anyone who becomes a director or a person with significant control must verify their identity with Companies House, directly or through an Authorised Corporate Service Provider. Directors and PSCs already on the register have a 12-month transition period to verify by their own due dates.

- Applies from: 2025-11-18
- Who it affects: Directors and PSCs of every UK company, wherever they live.
- Legal basis: Economic Crime and Corporate Transparency Act 2023
- Official source: [GOV.UK: Verify your identity for Companies House](https://www.gov.uk/guidance/verify-your-identity-for-companies-house)
- Checked against the source: 2026-10-13
- Concepts: [Companies House Identity Verification](https://www.boruconsulting.com/glossary/companies-house-identity-verification), [Authorised Corporate Service Provider (ACSP)](https://www.boruconsulting.com/glossary/authorised-corporate-service-provider), [Person with Significant Control (PSC)](https://www.boruconsulting.com/glossary/person-with-significant-control)
- Analysis: [The Companies House verification deadline and what follows a miss](https://www.boruconsulting.com/blog/companies-house-identity-verification-deadline-2026)
- Analysis: [Companies House identity verification](https://www.boruconsulting.com/companies-house-identity-verification-service)
- Permalink: https://www.boruconsulting.com/rule-changes#2025-11-18-uk-identity-verification

## Earlier changes still shaping the position

### 6 April 2025, United Kingdom: Remittance basis abolished; four-year FIG regime begins

Domicile stops being a connecting factor for UK income tax and capital gains tax, and UK residents are taxed on worldwide income and gains as they arise. Someone who becomes UK resident after 10 consecutive tax years of non-residence can claim relief on foreign income and gains for their first four years of residence.

- Applies from: 2025-04-06
- Who it affects: People moving to the UK, and former non-domiciled residents.
- Legal basis: Finance Act 2025
- Official source: [GOV.UK: the 4-year foreign income and gains regime](https://www.gov.uk/guidance/check-if-you-can-claim-the-4-year-foreign-income-and-gains-regime)
- Checked against the source: 2026-10-13
- Concepts: [Remittance Basis](https://www.boruconsulting.com/glossary/remittance-basis), [Foreign Income and Gains Regime (FIG)](https://www.boruconsulting.com/glossary/foreign-income-and-gains-regime), [Non-Domiciled Status (Non-Dom)](https://www.boruconsulting.com/glossary/non-domiciled-status), [Statutory Residence Test (SRT)](https://www.boruconsulting.com/glossary/statutory-residence-test)
- Permalink: https://www.boruconsulting.com/rule-changes#2025-04-06-uk-remittance-basis-abolished

### 6 April 2025, United Kingdom: Inheritance tax moves from domicile to long-term residence

Whether non-UK assets are within UK inheritance tax now depends on being a long-term UK resident, broadly resident in at least 10 of the previous 20 tax years, rather than on domicile. The status continues for a period after leaving the UK, so a move abroad does not end the exposure at once.

- Applies from: 2025-04-06
- Who it affects: Long-term UK residents, people who have left or plan to leave the UK, and trusts they have settled.
- Legal basis: Finance Act 2025
- Official source: [GOV.UK: Inheritance Tax if you’re a long-term UK resident](https://www.gov.uk/guidance/inheritance-tax-if-youre-a-long-term-uk-resident)
- Checked against the source: 2026-10-13
- Concepts: [Long-Term Residence](https://www.boruconsulting.com/glossary/long-term-residence), [Inheritance Tax (IHT)](https://www.boruconsulting.com/glossary/inheritance-tax), [Non-Domiciled Status (Non-Dom)](https://www.boruconsulting.com/glossary/non-domiciled-status), [Excluded Property Trust](https://www.boruconsulting.com/glossary/excluded-property-trust)
- Analysis: [The long-term resident IHT tail: why leaving the UK does not end the exposure](https://www.boruconsulting.com/blog/long-term-resident-iht-tail-planning)
- Analysis: [Passing wealth to the next generation turns on residence and timing](https://www.boruconsulting.com/blog/passing-wealth-to-the-next-generation-corridor)
- Permalink: https://www.boruconsulting.com/rule-changes#2025-04-06-uk-iht-long-term-residence

### 6 April 2025, United Kingdom: £5 million cap on IHT charges for formerly excluded property trusts

For trusts that held excluded property on 30 October 2024, relevant property inheritance tax charges are capped at £5 million over each ten-year cycle. The cap was announced at Budget 2025 and has effect from 6 April 2025.

- Applies from: 2025-04-06
- Announced: 2025-11-26
- Who it affects: Trustees and settlors of trusts set up by people who were not UK domiciled under the previous rules.
- Legal basis: Budget 2025 measure, with effect from 6 April 2025
- Official source: [GOV.UK: Capping IHT trust charges for excluded property](https://www.gov.uk/government/publications/capping-inheritance-tax-trust-charges-for-former-non-uk-domicile-residents)
- Checked against the source: 2026-10-13
- Concepts: [Excluded Property Trust](https://www.boruconsulting.com/glossary/excluded-property-trust), [Trust](https://www.boruconsulting.com/glossary/trust), [Inheritance Tax (IHT)](https://www.boruconsulting.com/glossary/inheritance-tax), [Long-Term Residence](https://www.boruconsulting.com/glossary/long-term-residence)
- Analysis: [The excluded property trust cap protects almost no one](https://www.boruconsulting.com/blog/excluded-property-trust-5m-cap-uae-foundation)
- Permalink: https://www.boruconsulting.com/rule-changes#2025-04-06-uk-excluded-property-trust-cap

### 6 April 2025, United Kingdom: Employer National Insurance rises to 15%

The employer secondary Class 1 National Insurance rate rises from 13.8% to 15%, and the secondary threshold above which employers pay it falls from £9,100 to £5,000 a year per employee.

- Applies from: 2025-04-06
- Who it affects: Every employer that runs a UK payroll.
- Legal basis: National Insurance Contributions (Secondary Class 1 Contributions) Act 2025
- Official source: [legislation.gov.uk: NIC (Secondary Class 1 Contributions) Act 2025](https://www.legislation.gov.uk/ukpga/2025/11/contents)
- Checked against the source: 2026-10-13
- Concepts: [Pay As You Earn (PAYE)](https://www.boruconsulting.com/glossary/pay-as-you-earn), [Permanent Establishment (PE)](https://www.boruconsulting.com/glossary/permanent-establishment)
- Analysis: [One employee in the other country can create a permanent establishment](https://www.boruconsulting.com/blog/hiring-employees-uk-uae-permanent-establishment)
- Permalink: https://www.boruconsulting.com/rule-changes#2025-04-06-uk-employer-national-insurance

### 1 January 2025, United Arab Emirates: Domestic Minimum Top-up Tax for large groups

UAE entities of multinational groups with consolidated revenue of at least €750 million in two of the four preceding financial years pay a top-up tax that brings their effective rate in the UAE to 15%, for financial years starting on or after 1 January 2025.

- Applies from: 2025-01-01
- Who it affects: UAE companies and branches of large multinational groups. Groups below the threshold are not affected.
- Legal basis: Federal Decree-Law No. 60 of 2023; Cabinet Decision No. 142 of 2024
- Official source: [UAE Ministry of Finance: Top-up Tax](https://mof.gov.ae/en/public-finance/tax/top-up-tax/)
- Checked against the source: 2026-10-13
- Concepts: [Pillar Two](https://www.boruconsulting.com/glossary/pillar-two), [UAE Corporate Tax](https://www.boruconsulting.com/glossary/uae-corporate-tax)
- Permalink: https://www.boruconsulting.com/rule-changes#2025-01-01-uae-domestic-minimum-top-up-tax

### 1 January 2025, Ireland: Retirement Relief capped on transfers to a child

For disposals of qualifying business assets to a child on or after 1 January 2025, Retirement Relief is capped at €10 million for an owner aged 55 to 69 and at €3 million for an owner aged 70 or over.

- Applies from: 2025-01-01
- Who it affects: Owners passing an Irish family business or farm to their children.
- Legal basis: Taxes Consolidation Act 1997, section 599, as amended by Finance Act 2023
- Official source: [Revenue: Tax and Duty Manual Part 19-06-03b](https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-19/19-06-03b.pdf)
- Checked against the source: 2026-10-13
- Concepts: [Retirement Relief](https://www.boruconsulting.com/glossary/retirement-relief), [Estate Planning](https://www.boruconsulting.com/glossary/estate-planning)
- Analysis: [Retirement Relief: the €10m cap on passing a business to family](https://www.boruconsulting.com/blog/retirement-relief-ireland-10m-cap)
- Permalink: https://www.boruconsulting.com/rule-changes#2025-01-01-ie-retirement-relief-cap

### 1 January 2025, Ireland: Employer PRSA contributions limited to 100% of salary

Employer contributions to an employee’s PRSA above 100% of the employee’s emoluments for the year are taxed as a benefit in kind. Before this, employer PRSA contributions carried no benefit-in-kind charge and no link to salary.

- Applies from: 2025-01-01
- Who it affects: Proprietary directors, and employers funding PRSAs in Ireland.
- Legal basis: Finance Act 2024 (No. 43 of 2024)
- Official source: [Houses of the Oireachtas: Finance Act 2024](https://data.oireachtas.ie/ie/oireachtas/act/2024/43/eng/enacted/a4324.pdf)
- Checked against the source: 2026-10-13
- Concepts: [Standard Fund Threshold (SFT)](https://www.boruconsulting.com/glossary/standard-fund-threshold)
- Analysis: [The 100% PRSA cap: extracting company cash into an Irish pension](https://www.boruconsulting.com/blog/employer-prsa-contribution-limit-ireland)
- Permalink: https://www.boruconsulting.com/rule-changes#2025-01-01-ie-employer-prsa-cap

### 1 April 2024, United Kingdom: VAT registration threshold rises to £90,000

A business must register for VAT once its taxable turnover over the previous 12 months goes above £90,000, up from £85,000. The deregistration threshold rises from £83,000 to £88,000.

- Applies from: 2024-04-01
- Who it affects: UK companies, including companies owned from abroad, as their turnover grows.
- Legal basis: The Value Added Tax (Increase of Registration Limits) Order 2024 (SI 2024/307)
- Official source: [legislation.gov.uk: SI 2024/307](https://www.legislation.gov.uk/uksi/2024/307/contents)
- Checked against the source: 2026-10-13
- Analysis: [UK tax and accounting for non-UK residents](https://www.boruconsulting.com/uk-accounting-for-non-residents)
- Permalink: https://www.boruconsulting.com/rule-changes#2024-04-01-uk-vat-registration-threshold

### 4 March 2024, United Kingdom: Registered office, registered email and lawful purpose rules

Every UK company must have an appropriate registered office, where documents can be delivered and acknowledged, and a registered email address for Companies House. It must also confirm, on incorporation and in each confirmation statement, that its intended activities are lawful. A PO box no longer qualifies as a registered office.

- Applies from: 2024-03-04
- Who it affects: Every company on the UK register, including companies run from abroad.
- Legal basis: Economic Crime and Corporate Transparency Act 2023 (Commencement No. 2 and Transitional Provision) Regulations 2024 (SI 2024/269)
- Official source: [legislation.gov.uk: SI 2024/269](https://www.legislation.gov.uk/uksi/2024/269/contents)
- Checked against the source: 2026-10-13
- Concepts: [Registered Office](https://www.boruconsulting.com/glossary/registered-office), [Confirmation Statement](https://www.boruconsulting.com/glossary/confirmation-statement)
- Analysis: [A UK company keeps two filing calendars, wherever you live](https://www.boruconsulting.com/blog/uk-company-filing-requirements-non-resident)
- Analysis: [UK company formation for non-UK residents](https://www.boruconsulting.com/uk-company-formation-for-non-residents)
- Permalink: https://www.boruconsulting.com/rule-changes#2024-03-04-uk-registered-office-and-email

### 1 June 2023, United Arab Emirates: UAE corporate tax applies

Federal corporate tax applies to financial years beginning on or after 1 June 2023: 0% on taxable income up to AED 375,000 and 9% above it. A qualifying free zone person can apply a 0% rate to its qualifying income.

- Applies from: 2023-06-01
- Who it affects: UAE companies, free zone entities, and foreign companies with a permanent establishment in the UAE.
- Legal basis: Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 116 of 2022
- Official source: [UAE Ministry of Finance: Corporate Tax](https://mof.gov.ae/en/public-finance/tax/corporate-tax-in-the-uae/)
- Checked against the source: 2026-10-13
- Concepts: [UAE Corporate Tax](https://www.boruconsulting.com/glossary/uae-corporate-tax), [Qualifying Free Zone Person (QFZP)](https://www.boruconsulting.com/glossary/qualifying-free-zone-person), [Permanent Establishment (PE)](https://www.boruconsulting.com/glossary/permanent-establishment)
- Analysis: [The first year after a UAE company is registered: what you must file](https://www.boruconsulting.com/blog/uae-company-first-year-compliance)
- Permalink: https://www.boruconsulting.com/rule-changes#2023-06-01-uae-corporate-tax

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General information on the rules as the official sources stated them on the dates shown. Not tax, legal or financial advice for any individual situation.
Source: https://www.boruconsulting.com/rule-changes