
The Information Commissioner's Office (ICO) has produced guidance on biometric data and biometric technologies.
The draft guidance looks at the definition of biometric data under the UK General Data Protection Regulation (UK GDPR) and how data protection law applies when using biometric recognition systems.
Biometric recognition systems are tools used by businesses to verify customers' identity in the digital world. For example, facial recognition technology, voice recognition, fingerprint scanning, etc.
The ICO's draft guidance covers:
- what biometric data is;
- when it is considered special category data;
- its use in biometric recognition systems; and
- the data protection requirements you need to comply with. This guidance is for organisations that use or are considering using biometric recognition systems. It is also for vendors of these systems. The aim of the guide is to help businesses and organisations understand the law and the ICO's recommendations for good practice. See: [Guidance on biometric data | ICO](https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/guidance-on-biometric-data/)

At Autumn Budget 2024, we were promised a consultation on the tax treatment of predevelopment costs. However, following the Court of Appeal’s decision on a recent case, the government is postponing publication of the consultation while it considers the implications of the decision.

If you're a sole trader or landlord with annual income over £50,000, a major change is coming your way. From 6 April 2026, you may be required to keep digital business records and submit quarterly updates to HM Revenue and Customs (HMRC) under Making Tax Digital (MTD) for Income Tax.