Quarterly BAS Due (July–September)
Form 1099-NEC & Contractor Payment Reporting Check
Why this matters.
The Digital Markets, Competition and Consumers Act 2024 gave the Competition and Markets Authority direct enforcement powers over unfair commercial practices from 6 April 2025, including the power to fine businesses up to 10% of global turnover without going to court first — a major escalation from the CMA’s previous approach of persuasion and court referrals. Environmental claims sit squarely in the CMA’s sights: its Green Claims Code, in force since 2021 and built on existing consumer protection law, requires that claims like “eco-friendly,” “sustainable,” “carbon neutral,” or “recyclable” are truthful, substantiated, clear, and don’t omit or hide important information. The CMA has already run sector-wide investigations into fashion retailers and fast-moving consumer goods over misleading green claims, secured commitments from major brands, and made clear that any business making environmental claims — not just retailers — is within scope.
For small and medium businesses, the risk isn’t limited to CMA enforcement: the Advertising Standards Authority’s CAP Code enforces the same substantiation standard for ads and marketing, and competitors or consumers can complain about claims that can’t be backed up with evidence. Common problem areas include vague terms like “green” or “kind to the planet” used without qualification, claims based on a single attribute (e.g. recyclable packaging) that imply the whole product or business is sustainable, comparative claims (“greener than ever”) without a clear baseline, and aspirational net-zero pledges presented as already-achieved facts. With enforcement now faster and penalties significantly higher under the 2024 Act, businesses using environmental or sustainability language in marketing, packaging, or product listings should check their claims can be substantiated before they attract regulatory or reputational risk.
