Are you in England/Wales? The government is trying to pass new legislation here which would introduce additional restrictions on home education. The bill has not yet passed but is very likely to in some form. It would come into force probably mid 2027 or later.
The proposed new rules would add some new hurdles for deregistration, which might not apply to you if your son finishes primary and doesn't go on to secondary, because he wouldn't need to be deregistered. It would also mean that eventually, home educating parents would have to allow home visits from Local Authority staff. You can follow its progress on Fiona Nicholson's excellent EdYourself website. She does a great job of quoting direct sources so you can confirm it is accurate; there are a LOT of wild rumours around the bill!
For most home educators the proposed new regime will be more of an inconvenience than a deal-breaker. For some, it will be very problematic. One of the main issues is that Local Authorities have no effective oversight - the Local Government Ombudsman never intervenes even in the most shocking cases - and LAs already overstep the law in many cases. There is no mandatory training, and most staff have a very poor understanding of special needs and of home education. So it is something of a postcode lottery. Giving additional powers to LAs without introducing an effective complaints system is bound to cause problems.
My suggestion would be that you wait until closer to the time, and ask on your local home ed group about how people's experiences with your particular LA have been. (It's too early to do that now, as staff change.) If it turns out that your LA are a nightmare to deal with, you might actually consider moving over the border so you fall under a better LA. I know that sounds extreme, but of course people do move for better schools, so if that is what it takes to be able to home educate, why not? That's what I'd do.
For what it's worth, home education has been the making of my special-needs daughter. She is 19 now, confident, happy, and well educated. She has always been able to be herself and be accepted. Her self esteem is high. There has been a whole host of benefits to her, many of which I wouldn't have anticipated. I could rabbit on all day.