Quarterly BAS Due (July–September)
Form 1099-NEC & Contractor Payment Reporting Check
Why this matters.
The Building Safety Act 2022 created a new regulatory regime for “higher-risk buildings” (HRBs) — those at least 18 metres tall or with 7 or more storeys, containing at least 2 residential units — enforced by the Building Safety Regulator, part of the Health and Safety Executive. Owners and managers of existing occupied HRBs were legally required to register them by 30 September 2023, and it is a criminal offence to occupy an unregistered higher-risk building. New-build higher-risk buildings must clear “gateway” approval points, including registration and a completion certificate, before anyone can move in. With ownership and management arrangements changing hands regularly — freeholds sold, managing agents replaced, resident management companies reconstituted — many businesses that now hold Principal Accountable Person (PAP) responsibilities for a higher-risk building don’t realise the duty has landed on them.
The PAP for a higher-risk building must prepare and keep current a safety case report identifying and managing building safety risks, maintain a “golden thread” of digital building information covering design, construction and ongoing changes, operate a mandatory occurrence reporting process for structural or fire safety events, and run a resident engagement strategy. Any change to registered building information — including a change of Accountable Person — must be notified to the Building Safety Regulator within 14 days. Failure to comply is a criminal offence carrying unlimited fines and, for the most serious breaches, imprisonment for responsible individuals. Property companies, managing agents, freeholders, and resident management companies responsible for high-rise residential buildings should check their registration and documentation are current, not just at the point of a change of ownership or management.
