There have been numerous legal developments for businesses to get to grips with this year, from the end of the Brexit transition period, to the changing COVID-19 legal landscape and the end of various business support schemes. Many of these developments will continue to have repercussions going forward. As this year draws to a close and we look ahead to 2022, we’ve pulled together some key dates for your business diary to help you get ahead of the game.
1 January 2022: Post-Brexit customs controls
Full customs declarations and controls are due to be introduced between the UK and EU.
31 January 2022: Deadline for online self-assessment tax returns
23 March 2022: Exemption to the requirement for planning permission ends
The limited exception to the requirement for a hospitality business to get planning permission to operate takeaways or delivery will end. After 23 March 2022, unless the period for permitted change of use is extended, the premises will revert automatically back to their original use.
25 March 2022: The ban on evicting business tenants for non-payment of rent ends
25 March 2022: Expected date (subject to Parliamentary approval) for Commercial Rent (Coronavirus) Bill to be passed
When this becomes law, landlords and/or tenants may apply for arbitration to resolve ‘ringfenced’ debt.
31 March 2022: The temporary increase to the debt threshold for winding-up petitions against companies will end
The threshold for bringing winding up proceedings against a company was temporarily increased to £10,000 from 1 October 2021.
April 2022: Increases to the National Minimum Wage and National Living Wage
April 2022: Increase to National Insurance Contributions
A temporary 1.25% increase to National Insurance Contributions for the 2022/23 tax year to fund social care, to be replaced by a new 1.25% Health and Social Care Levy from April 2023.
1 April 2022: Making Tax Digital for VAT registered businesses
All VAT registered entities will be required to keep digital records and submit VAT returns to HMRC using compatible software.
5 April 2022: Temporary adjustment to right to work checks ends
The temporary adjustment to the right to work check process, introduced in response to the COVID-19 pandemic, is due to expire on 5 April 2022. From 6 April 2022, the usual procedure for carrying out right to work checks will apply.
5 April 2022: End of the 2021/22 tax year
6 April 2022: Certain businesses selling food for immediate consumption must include calorie information on labels
25 May 2022: New rules prohibiting advertising of cosmetic interventions from being directed at under-18s due to come into force
1 July 2022: Post-Brexit import border controls
Full safety and security declarations will be required on goods being imported from the EU.
Keep up-to-date with key legal developments by checking the horizon scanning feature on our blog.
Before joining Sparqa Legal as a Senior Legal Editor in 2017, Frankie spent five years training and practising as a corporate disputes and investigations lawyer at leading international law firm Hogan Lovells. As legal insights lead, Frankie regularly contributes to Sparqa Legal’s blog, writing content across employment law, data protection, disputes and more.