May 2026 Legal Briefing

This blog provides a brief overview May’s Legal Updates, which are relevant to Quality, Environmental, Info Sec and Health & Safety to help your organisation stay aligned with the latest legal requirements.  

How to use this Update:

  • You should review these updates and decide whether they apply to your company.
  • Add all relevant items to your legal register and document your compliance.
  • Ensure all policies and procedures align with the new governance and compliance requirements.
  • Provide information and training to all relevant personnel to ensure you remain compliant
  • Please note that ISO 14001, ISO 45001, ISO 27001 and other standards require you to conduct a compliance evaluation.

Need assistance with these updates? We are here to help: Contact us


Environment

5th May

UK

The Environment Act 2021 (Commencement No. 11) Regulations 2026

These Regulations bring into force provisions of the Environment Act 2021 (c. 30) (“the Act”). These are the eleventh commencement regulations made by the Secretary of State under the Act.

Link to legislation

https://www.legislation.gov.uk/uksi/2026/492/contents/made

Health & Safety

5th May

UK

The Chemicals (Health and Safety) (Amendment, Consequential and Transitional Provision) Regulations 2026

This instrument makes changes to three EU regulations that were assimilated into domestic law by the Retained EU Law (Revocation and Reform) Act 20231 (‘the REUL Act’) following EU Exit. It rectifies a number of issues that could not be addressed at EU Exit due to the nature of the legal powers in the European Union (Withdrawal) Act 20182.

Link to legislation

https://www.legislation.gov.uk/uksi/2026/484/contents/made

Northern Ireland

5th May

UK

National Insurance Contributions (Employer Pensions Contributions) Act 2026

An Act to make provision to amend section 4 of the Social Security Contributions and Benefits Act 1992, and section 4 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, so that amounts of salary sacrificed for employer pensions contributions pursuant to optional remuneration arrangements are liable to national insurance contributions.

Link to legislation

https://www.legislation.gov.uk/ukpga/2026/15/contents/enacted

Business

19th May

UK

The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

This instrument introduces a range of new trade and transport sanctions into the Russia sanctions regime and strengthens pre-existing prohibitions.

Link to legislation

https://www.legislation.gov.uk/uksi/2026/543/contents/made

Finance

19th May

UK

The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2026

This instrument makes amendments to subordinate legislation previously made under the Taxation (Cross-border Trade) Act 2018 (“TCTA”), which provided for the United Kingdom’s Customs, Value Added Tax (“VAT”) and Excise regimes to be in place after the end of the Transition Period following the withdrawal of the United Kingdom (“UK”) from the European Union (“EU”).

Link to legislation

https://www.legislation.gov.uk/uksi/2026/541/contents/made

Finance

19th May

UK

The Income Tax (Exemption of Kinship Allowance Payments in Kinship Zones) Order 2026

The purpose of the legislation is to exempt kinship allowance payments made under Department for Education’s (DfE) Kinship Zones Pilot scheme from Income Tax. This DfE scheme offers kinship allowance payments to kinship carers to give new support to families.

Link to legislation

https://www.legislation.gov.uk/uksi/2026/538/contents/made

Finance

21st May

UK

The Finance Act 2009, Sections 101 and 102 (Penalties for Non-disclosure and Promotion of Tax Avoidance Schemes) (Appointed Day) Order 2026

Section 101 of the Finance Act 2009 applies late payment interest to any sum due by virtue of an enactment to His Majesty’s Revenue and Customs (HMRC) but paid late. Section 102 applies repayment interest on amounts payable or repaid by HMRC.

Link to legislation

https://www.legislation.gov.uk/uksi/2026/552/contents/made

Building

22nd May

UK

The Planning and Infrastructure Act 2025 (Commencement No. 3 and Transitional Provisions) Regulations 2026

These Regulations are the third commencement regulations made under the Planning and Infrastructure Act 2025 (“the Act”).

Link to legislation

https://www.legislation.gov.uk/uksi/2026/549/contents/made

Employment

29th May

UK

The Employment Rights Act 2025 (Commencement No. 4 and Transitional and Saving Provisions) Regulations 2026

These Regulations commence section 25 of, and Schedule 3 to, the Employment Rights Act 2025 (c. 36) (the “2025 Act”), which relate to unfair dismissal. Section 25(5) of the 2025 Act is partially commenced, and paragraph 5 of Schedule 3 to the 2025 Act is commenced, on 1st July 2026. This is to enable the power in paragraph 5 of Schedule 3 to the 2025 Act to be exercised from this date. It enables further consequential amendments to be made when exercising the power in section 154 of the 2025 Act (power to make consequential amendments) in order to make amendments in consequence of the repeal of section 124 of the Employment Rights Act 1996 (c. 18) by section 25(3) of the 2025 Act. The remainder of section 25 of, and Schedule 3 to, the 2025 Act are commenced on 1st January 2027. Regulation 4 of these Regulations contains transitional and saving provisions in relation to cases where the effective date of termination falls either on or after, or before, 1st January 2027.

Link to legislation

https://www.legislation.gov.uk/uksi/2026/559/contents/made


ISO 14001, ISO 45001, ISO 27001 and other standards require you to conduct a compliance evaluation. If you haven’t done this, we can help.

Assent Risk Management has made over 250 UK Legal Register entries available to search on Resilify.io’s Legal Register Database.


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If you have questions or need guidance to navigate these updates, our team is here to help.

Jessica Inglis
Jessica Inglis
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