# The Companies (Directors’ Report) (Payment Reporting) Regulations 2025, Regulation 1: Citation, commencement, extent and application


(1) These Regulations may be cited as the Companies (Directors’ Report) (Payment Reporting) Regulations 2025.
(2) These Regulations come into force on 1st January 2026.
(3) These Regulations extend to England and Wales, Northern Ireland and Scotland.
(4) These Regulations have effect in respect of a company’s financial year beginning on or after 1st January 2026.

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Source: https://www.legislation.gov.uk/ukdsi/2025/9780348274219/regulation/1 (the official version)
Page: https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.