Cables can be directly plastered over but i prefer to at least put plastic nail over protection. That way the plasterer shouldn't damage the cable insulation.
If you box cables in then for future rewires it maybe best to leave loose but would be best securing by clips near sockets or outlets at the top and bottom. They'll need to be 50mm deep if not in "safe zones".
I use steel capping rather than plastic, it’s slightly more expensive but safer in my view as a masonry drill bit has a harder time drilling through it into the cable than it would plastic; leave the cables loose inside.
I've previously asked about this; the answer I got on here was that you don't have to earth steel capping only conduit, presumably because this is connected to the switch box.
Con directly vertically and horizontally from the sockets, switches etc plus within 150 mm from a vertical corner or the ceiling, but not within 150 mm of the floor
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