Parliament: The Registrar of Companies (Fees) (Amendment) Regulations 2025

The Registrar of Companies (Fees) (Amendment) Regulations 2025 were laid before Parliament on 28 October 2025 and made on 30 October 2025. They come into force on 1 February 2026. 

The Regulations will amend the fees charged by Companies House to recover the cost of increased activities of Companies House and the Insolvency Service to implement the Economic Crime and Corporate Transparency Act 2023 (ECCTA). The amendments impact companies, limited liability partnerships and overseas companies. 

Most of the amendments will result in fee levels increasing, including the fees for incorporating or re-registering a company. However, some fee levels will decrease to reflect changes in the cost of providing particular services. This includes fees for registering a strike off or reduction of capital. Some fees, related to services provided by the contact centre, are being revoked by these Regulations, so that in the future they can be set administratively.

Further details of the fee changes are set out in this Companies House announcement and list.

(The Registrar of Companies (Fees) (Amendment) Regulations 2025 (SI 2025/1137) and Explanatory Memorandum, 30.10.2025)

FRC: UK Stewardship Code 2026 Guidance published

On 30 October 2025, the Financial Reporting Council (FRC) published reporting guidance to accompany the UK Stewardship Code 2026 which was published in June 2025 with draft guidance to support applicants’ reporting (see further here). 

The FRC has made amendments and now finalised the guidance in light of comments received on the draft. It is optional and not prescriptive, and the guidance offers suggestions for the types of information organisations may wish to include in their reporting to help explain their approach to stewardship. It reflects the flexible nature of the UK Stewardship Code, which recognises that organisations differ in size, structure, and investment strategy, and so exercise stewardship in different ways.

The guidance covers both the Policy and Context Disclosure, and the Principles of the Activity and Outcomes Report. 

The Policy and Context Disclosure provides essential background to the information in the annual Activities and Outcomes Report. The 'Disclosure requirements' set out the information the FRC expects organisations to provide under each Disclosure. Guidance for the Policy and Context Disclosure explains why each Disclosure is important and provides tips on how to make the Disclosures most useful to the reader.

The Activities and Outcomes Report focuses specifically on stewardship activities conducted during the year and their outcomes. An 'outcome' does not necessarily have to be a stewardship activity which has successfully concluded during the reporting period.

Throughout 2026, the FRC will continue to engage with signatories to support their transition to reporting against the updated UK Stewardship Code.
(FRC, UK Stewardship Code 2026 Guidance, 30.10.2025)