Changes to NDAs from 1 October 2025
From 1 October 2025 non-disclosure agreements (NDAs) will become unenforceable if they prevent victims of crime from making certain disclosures. What does the new law say?
NDAs can be standalone agreements, or they can also be confidentiality clauses in employment contracts or they can form part of the terms of a settlement agreement. In England and Wales, from 1 October 2025, provisions in NDAs will be void and unenforceable against victims of crime (or those who reasonably believe they are a victim of crime) to the extent that they prevent them from making a disclosure of information about the crime to the following groups and for the following purposes relating to the crime:
- the police or other bodies which investigate or prosecute crime, for investigating or prosecuting the crime
- qualified lawyers, for seeking legal advice about the crime
- regulated professionals (including regulated healthcare professionals), for obtaining professional support in relation to the crime
- victim support services, for obtaining support in relation to the crime
- regulators, for co-operating with the regulator in relation to the crime
- the Criminal Injuries Compensation Authority (CICA), for claiming compensation in relation to the crime under the Criminal Injuries Compensation Scheme or the Victims of Overseas Terrorism Compensation Scheme
- a court or tribunal, for issuing or pursuing any proceedings in relation to a decision of CICA
- a person authorised to receive information on behalf of any of the above, for the relevant purpose mentioned above
- the victim’s child, parent or partner, for obtaining support in relation to the crime.
This will only apply to NDAs signed on or after 1 October 2025. Any signed before that date will remain subject to current rules, such as whistleblowing laws, which will continue to apply. The government has issued guidance on these changes to NDAs and this is worth reading.
You should update the wording in template confidentiality clauses and settlement agreements to comply with these changes, e.g. by making clear on the face of the clause/agreement what the employee is able to disclose in particular circumstances.
-
Could HMRC recategorise your subcontractors?
You use subcontractors for all your building projects and almost always the same individuals. You’ve heard that this could increase the risk of HMRC recategorising them as employees. What steps can you take to counter this?
-
First year discount: can you make a belated claim?
Your business has used the flat rate scheme since you registered for VAT three years ago. A colleague says that you should have reduced your relevant percentage by 1% in the first year. Is this correct and is it too late to claim the discount?
-
Can you beat the bonus tax trap?
A fellow director has asked whether his bonus payment can be delayed until after 5 April 2026 to reduce his personal tax bill. Does his plan work and, if so, how does it impact the company’s tax position?
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.