ARCHIVED: This flowchart has been archived and is not maintained. STOP PRESS: On 28 March 2023 the disclosable arrangements (DAC 6) legislation was replaced by the Mandatory Disclosure Rules (MDR) legislation. The DAC 6 legislation and HMRC guidance has been withdrawn. As described in Practice Note: Disclosable cross-border tax arrangements—DAC 6 [Archived], the scope of the UK’s disclosable arrangements rules was significantly reduced with effect from IP completion day (11 pm on 31 December 2020). The remaining disclosable arrangements rules were replaced entirely on 28 March 2023 with new legislation specifically to implement the OECD Mandatory Disclosure Rules (MDR) as set out in The International Tax Enforcement (Disclosable Arrangements) Regulations 2023, SI 2023/38 (MDR regulations). Although the DAC 6 regulations, SI 2020/25 have been revoked with effect from 28 March 2023, they still have effect in relation to arrangements entered into before that date. An arrangement entered into immediately prior to 28 March 2023 does not fall between the two regimes — it is still reportable under the DAC 6 rules

This Practice Note provides guidance on the requirement to report material discrepancies in beneficial ownership information. It is intended to provide guidance to organisations caught by the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as amended, when dealing with clients or customers which are corporate bodies and trusts, including overseas entities. It is not intended to be a guide for corporate bodies or trusts on their obligations in relation to beneficial ownership information and registration. The Money Laundering and Terrorist Financing (Amendment) (No 2) Regulations 2022, SI 2022/860, effective 1 April 2023, extended the discrepancy reporting obligations to apply: • throughout the duration of the business relationship, rather than being limited to at client inception only • to entities listed on the Register of Overseas Entities (a public register of the beneficial owners of overseas entities which own land and property in the UK) Before establishing a business relationship with: • a company • an unregistered company • a Limited Liability Partnership (LLP) • an

Reporting duties in Scotland under the Criminal Justice and Licensing (Scotland) Act 2010 Businesses and persons in Scotland are subject to some UK-wide reporting duties, such as under section 330 of the Proceeds of Crime Act 2002 (POCA 2002). For more information see Practice Notes: Money laundering offences under the Proceeds of Crime Act 2002—The principal money laundering offences and Authorised disclosure, protected disclosure and appropriate consent. This Practice Note considers the specific reporting duties imposed in Scotland by the Criminal Justice and Licensing (Scotland) Act 2010 (CJL(S)A 2010), ie the duty to report specific predicate offences under that act. Predicate offences The reporting duty described below (see Failure to report certain offences) applies if there is knowledge or suspicion of offences under CJL(S)A 2010, ss 28, 29, 30. Under CJL(S)A 2010, s 28, it is an offence for a person to agree with at least one other person to act together for the principal purpose of committing, or conspiring to commit, an indictable offence

An offshore fund that has applied for and been approved as a reporting fund, and that has not voluntarily left the reporting fund regime under regulation 116 of the Offshore Funds (Tax) Regulations 2009 (OFTR 2009) or been excluded by HMRC under OFTR 2009, reg 114).

Health and Safety Regulations which require reporting of work related accidents, diseases and dangerous incidents.

What is RIDDOR? Reporting of Injuries, Diseases and Dangerous Occurrences Regulations, SI 2013/1471 (RIDDOR) is a regulation which requires employers and others in control of workplaces to report and keep records of: • work-related accidents which result in death • work-related accidents which cause serious injuries (reportable injuries) • diagnosed cases of certain occupational diseases • certain 'dangerous occurrences' with the potential to cause harm, and • gas-related incidents These reporting requirements allow regulators, such as the Health and Safety Executive (HSE), local authorities, the police and the Office of Rail and Road (ORR) to identify where and how risks arise and whether they should be investigated. The ORR published updated guidance for RIDDOR within the railway industry in January 2025. In April 2026, review of RIDDOR began for the first time in over a decade. The HSE published a consultation on proposed amendments to RIDDOR. Key proposed changes include: • clarifying key definitions • expanding the list of reportable occupational diseases from 6 to approx 19 • broadening who can report

Under section 3 of the Small Business, Enterprise and Employment Act 2015 (SBEEA 2015), certain large companies and limited liability partnerships (LLPs) are required to publish information regarding their payment practices and performance. This provision was introduced in response to the much reported problem of smaller, more economically vulnerable suppliers being forced to wait considerable time for payment in return for their goods and services. The emphasis of the new rules is therefore strongly related to corporate social responsibility and corporate reputation. The Reporting on Payment Practices and Performance Regulations 2017, SI 2017/395 (the Regulations) were published on 20 March 2017 and came into force on 6 April 2017, as did the corresponding regulations in relation to LLPs (LLP Regulations). 2024 Amendment Regulations On 5 April 2024 the Reporting on Payment Practices and Performance (Amendment) Regulations 2024 (SI 2024/444) came into force, amending the 2017 Regulations and the LLP Regulations (amendments made by regulation 2(4) apply in relation to each financial year of a company beginning on or after 1st January 2025). Amendment

This Practice Note sets out and examines the criminal offences created by the Reporting on Payment Practices and Performance Regulations 2017 (RPPPR 2017), SI 2017/395 (as amended by the Reporting on Payment Practices and Performance (Amendment) Regulations 2024 (RPPPR 2024), SI 2024/444) and the Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017 (LLP(RPPP)R 2017), SI 2017/425 (as amended by the Reporting on Payment Practices and Performance (Amendment) Regulations 2025 (RPPPR 2025), SI 2025/75), together known as 'the Regulations'. The RPPPR 2024, SI 2024/444 amend the RPPPR 2017, SI 2017/395, principally in connection with the information that qualifying entities must publish for financial years starting on or after 1 January 2025. The RPPPR 2025, SI 2025/75 have introduced changes regarding practices, policies, and performance related to retention clauses in qualifying construction contracts with suppliers for financial years beginning on, or after, 1 April 2025. For an explanation of the requirements of the RPPPR 2017, SI 2017/395 and the LLP(RPPP)R 2017, SI 2017/425 as well

This Practice Note is part of the Lexis+® UK Corporate private equity buyout transaction toolkit. The reporting process Each adviser engaged to conduct due diligence should both report their key findings (especially any key issues and problems) as they are discovered and also then prepare a due diligence report to highlight material issues arising from their review exercise. The advisers’ engagement letters should set out the agreed timing, form and content of the due diligence report. Draft or interim reports may be prepared and circulated periodically throughout the process, so that material issues can be dealt with as they arise. Often, by the time the final report is submitted to the private equity investor, the investor will be aware of all material issues which may affect the transaction. The purpose of a legal due diligence report is to: • give the investor sufficient information about the target and to summarise that

This Practice Note is part of the Share purchase transaction collection. The reporting process Each adviser engaged to conduct due diligence should both report their key findings (especially any key issues and problems) as they are discovered and also then prepare a due diligence report to highlight material issues arising from their review exercise. The advisers’ engagement letters should set out the agreed timing, form and content of the due diligence report. Draft or interim reports may be prepared and circulated periodically throughout the process, so that material issues can be dealt with as they arise. Often, by the time the final report is submitted

This checklist sets out the steps to consider when considering applying for a reporting restriction order in family proceedings, including preliminary considerations such as jurisdiction, alternative statutory provision and grounds for exclusion. Notifying the media via the Press Association Injunction Applications Alert Service and notifying other parties is set out. It also considers the duration and scope of reporting restriction orders under the Family Procedure Rules 2010 (FPR 2010), SI 2010/2955 the Practice Note (Official Solicitor: Deputy Director of Legal Services: Cafcass: Applications for reporting restriction orders) (also known as the Cafcass Practice Note) and the reporting restriction order standard order. A reporting restriction order is an order issued by the court to restrict the publication or dissemination of certain information about court proceedings. The primary purpose of such orders is to protect the identities of individuals involved in the proceedings, such as children or incapacitated adults, where publication could lead to harm, distress or a breach of privacy. Reporting restriction orders can be made in family proceedings. FPR 2010, SI 2010/2955, 27.11 together

This Practice Note sets out the general principles in relation to an application for a reporting restriction order, including the provisions of Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt 27 together with FPR 2010, PD 12I (Applications for reporting restriction orders) and FPR 2010, PD 27B (Attendance of media representatives or duly authorised lawyers at hearings in family proceedings), together with the Practice Note (Official Solicitor: Deputy Director of Legal Services: Cafcass: Applications for reporting restriction orders), also known as the Cafcass Practice Note. It also considers potential applicants, giving advance notice of applications for reporting restriction orders to the national media via the Press Association Injunction Applications Alert Service (formerly CopyDirect) and giving notice to parties other than the media. The rules relating to transparency and media access to the family courts changed in 2009. Since 27 April 2009, accredited media representatives have had the right to attend hearings in family proceedings which take place in private in the High Court and the Family Court. The court's power to exclude the