CIMA reaction to UK government plans on late payments, regulation

The King’s Speech unveiled plans to cut costs for SMEs, and a CIMA statement said important opportunities were missed on corporate reporting and skills.

King Charles III recently announced government bills designed to unlock business growth in the UK, including plans to help small and medium-size enterprises (SMEs) save money.

The Small Business Protections (Late Payments) Bill is aimed at addressing late payments and supporting the economic security of British businesses, the King said in a speech to Parliament on 13 May.

The legislation will introduce a maximum 60-day payment term for most business-to-business contracts, alongside mandatory interest penalties for late payments. Late customer payments, one topic addressed in a recent FM article, is a common concern for smaller enterprises.

A CIMA member briefing said the bill would be “of interest to finance professionals and teams responsible for working capital management, supplier relationships, invoicing, governance over payment practices”.

Businesses, according to the briefing, may need to review their procurement and accounts payable processes to ensure compliance with the new legal framework.

The government also plans to reduce the burden of unnecessary regulation to promote innovation through the Regulating for Growth Bill. A CIMA statement said that an important opportunity was missed in the King’s Speech to set out a long-awaited review of corporate reporting.

“A clear commitment to prioritise simplification would have sent a strong signal that regulation is being reset in a way that genuinely supports business and economic growth, ensuring the UK remains a competitive and attractive place to do business,” Andrew Harding, FCMA, CGMA, chief executive–Management Accounting at the Association of International Certified Professional Accountants, said in the statement.

The government, the King said, will continue to invest in apprenticeships and measures that tackle youth unemployment.

While this marks a step in the right direction, according to Harding, it fell short of setting out a clear plan to address the key skills challenges that risk limiting UK growth and opportunity in years to come.

“Putting a greater focus on higher-level skills will be key to deliver the workforce that will underpin meaningful productivity gains needed for long-term growth,” Harding said.

“This includes investing both in graduates and provision for reskilling across industries to make sure employees can adapt to changing business needs, such as using AI, and be able to apply human judgement to business situations and decision-making.”

— To comment on this article or to suggest an idea for another article, contact Steph Brown at Stephanie.Brown@aicpa-cima.com.

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