Quarterly BAS Due (July–September)
Form 1099-NEC & Contractor Payment Reporting Check
Why this matters.
The Terrorism (Protection of Premises) Act 2025 — universally known as Martyn’s Law after Martyn Hett, killed in the 2017 Manchester Arena bombing — received Royal Assent on 3 April 2025 and puts a legal duty on those responsible for certain publicly accessible premises and events to prepare for a terrorist attack. Statutory guidance was published on 15 April 2026, and the Terrorism (Protection of Premises) Act 2025 (Commencement No. 2) Regulations switched on several core provisions from 15 June 2026, including the duty to notify the Security Industry Authority (SIA), which now regulates compliance. Full enforcement is expected from spring 2027, but businesses that wait until then to act will be scrambling — the SIA has been clear that registration and procedures should be in place well ahead of enforcement powers taking effect.
Two tiers apply based on expected occupancy: “standard tier” premises (200–799 people present at once, such as shops, bars, restaurants, and small venues) must notify the SIA and put in place reasonably practicable public protection procedures — briefing staff on what to do if an attack occurs nearby. “Enhanced tier” premises and qualifying events (800+ capacity) face additional duties, including a documented assessment of vulnerabilities and a written security plan. The Act is intentionally designed so most standard-tier businesses can comply without hiring consultants, but many retailers, hospitality operators, and event organisers with premises in the 200+ capacity range don’t yet realise they’re in scope, or assume the law doesn’t apply until formal enforcement begins.
