The Companies (Directors’ Report) (Payment Reporting) Regulations 2025
These Regulations make changes to the reporting requirements in the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (the “2008 Regulations”) to require large companies to report information about their payment practices and performance within Directors’ Reports. These Regulations extend to the whole of the United Kingdom reflecting the extent of the Companies Act 2006 (the “2006 Act”).
Lifecycle
Department
Made
30 Oct 2025
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In force
01 Jan 2026
Enabling power
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 416(4) and 1292(1) of the Companies Act 2006. In accordance with sections 473(3) and 1290 of the Companies Act 2006, a draft of this instrument has been laid before Parliament and approved by a resolution of each House of Parliament.
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