Food safety - your responsibilities

Food safety

If your business deals in food you must:

make sure food is safe to eat

make sure you don’t add, remove or treat food in a way that makes it harmful to eat

make sure the food is the same quality that you say it is

make sure you don’t mislead people by the way food is labelled, advertised or marketed

keep records on where you got food from and show this information on demand - known as ‘traceability’ (PDF, 90KB)

withdraw unsafe food and complete an incident report

tell people why food has been withdrawn or recalled, for example by using a leaflet or poster

display your food hygiene rating (if you sell food direct to the public)

Food additives

If you use an additive in food you must:

only use an approved additive

only use it if it is approved for use in that food

The food additive must not exceed the maximum permitted level.

Food hygiene

Part of complying with food safety is managing food hygiene.

Hazard Analysis and Critical Control Point (HACCP) plan

You usually have to write a plan based on the HACCP principles if you run a food business. This keeps your food safe from biological, chemical and physical safety hazards.

Food contact materials

Materials and packaging that can be reasonably expected to come into contact with food are called ‘food contact materials’. These can include:

packaging

food processing equipment

cookware

work surfaces

To keep food safe for consumption:

make sure food contact materials don’t transfer anything to food they touch

make sure food contact materials don’t change the food they touch

when inspected, be able to show where the food contact materials came from

Bacteria and food poisoning

To keep food safe from bacteria, you should follow HACCP.  Bacteria that cause serious health problems are:

E.coli O157 and campylobacter

salmonella, especially with the storage and handling of eggs

Food hygiene training

Employers are responsible for staff hygiene training. It can be either a formal programme or informal training, such as on the job training or self study.

Food allergies

If you are a food retailer or caterer you need to manage food allergies when preparing and selling food.

Food inspections

You can be inspected by your local council at any point in the food production and distribution process. All inspectors must follow the Food Law Code of Practice. Usually, you won’t be told an inspection is going to happen.

How often you’re inspected depends on the risk your business poses to public health.  You might not be inspected as often if you’re a member of a recognised assurance scheme. You can search for a registered assurance scheme online.

If you’re a food retailer or caterer you will be inspected on a more regular basis to make sure you comply with food safety laws.

Your premises, food, records and procedures can be inspected. Food samples can be taken as well as photographed.

Find your local council enforcement officers.

After the inspection

You’ll be sent a letter confirming any improvements you need to make and by when. Usually, you’re responsible for confirming these
improvements have been made.

For serious food safety problems you may be sent a ‘notice’. The notice can include banning you from using certain equipment or processes until improvements have been made. Your business will be revisited to make sure you have followed the improvements in the notice. Example notices include a:

Hygiene Improvement Notice

Hygiene Emergency Prohibition Notices - banning you from using certain equipment or following certain processes

Appeals

Your letter or notice should tell you how you can appeal a decision by an inspector.

Report a food safety incident

You must tell the Food Standards Agency (FSA) if you think any food your business:

has sold is unsafe

has is unsafe

The FSA will tell you if the food must be withdrawn and customers asked to return it.

Submit a food safety incident report.


Get an EORI number

Who needs an EORI

You may need an Economic Operators Registration and Identification number (EORI number) if you move goods:

between Great Britain (England, Scotland and Wales) or the Isle of Man and any other country (including the EU)

between Great Britain and the Channel Islands

between Northern Ireland and countries outside the EU

This guide is also available in Welsh (Cymraeg).

To get an EORI number, your business usually needs to have premises based in the country you want to import to or export from - this is called ‘being established’. Your premises will need to be either a:

registered office

central headquarters

permanent business establishment - premises where some of your customs-related activities are taking place and your HR and technical resources are permanently located

You do not need an EORI number if you’re moving goods for personal use only.

If your business is not based in the country you’re moving goods to or from

You should still get an EORI number if you’re:

making a customs declaration - check if you’re eligible to make a customs declaration

making an entry summary declaration

making an exit summary declaration

making a temporary storage declaration

making a customs declaration for temporary admission or re-export declaration where you have a guarantee

acting as a carrier for transporting goods by sea, inland waterway or air

acting as a carrier connected to the customs system and you want to get notifications regarding the lodging or amendment of entry summary declarations

established in a common transit country where the declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration

If you’re not eligible to apply for an EORI number yourself, you’ll need to appoint someone to deal with customs on your behalf. The person you appoint will need to get the EORI number instead of you.

If you’re based in the Channel Islands and you move goods to or from the UK, you do not need an EORI number. You’ll need an EORI number if you use HMRC’s customs systems like Customs Handling of Import and Export Freight (CHIEF).

When you’ll need your EORI number

You’ll need your EORI number if you:

appoint someone to deal with customs for you and are ‘established’ in the country you’re importing to or exporting from

make customs declarations

use customs systems, such as the CHIEF system
and the Import Control System Northern Ireland (ICS NI)

apply for a customs decision

Check which EORI number you need

Which type of EORI number you need and where you get it from depends on where you’re moving goods to and from. You may need more than one.

If you do not have the right EORI number, you may have delays at customs and increased costs, for example your goods may have to be stored until you get an EORI.

If you’re moving goods to or from Great Britain

If you move goods to or from Great Britain you must get an EORI number that starts with GB. If you already have an EORI number and it does not start with GB, you must apply for a GB EORI number.

If you’re moving goods to or from Northern Ireland

You may also need an EORI number starting with XI if you move goods to or from Northern Ireland.

You do not need an EORI number starting with XI if you already have an EORI number from an EU country.

If your business will be making declarations or getting a customs decision in the EU

You may need an EU EORI number from an EU country. Contact the customs authority in an EU country to get an EORI number. You do not need an EORI number from an EU country if you already have an EORI number starting with XI.

If you move goods to or from Northern Ireland

You must have an Economic Operators Registration and Identification number (EORI number) that starts with XI if you:

move goods into Northern Ireland from Great Britain (England, Scotland and Wales)

move goods from Northern Ireland to another non-EU country

make a declaration in Northern Ireland

apply for a customs decision in Northern Ireland

You only need to declare certain goods you move from Northern Ireland to Great Britain. Check if you need to make an export declaration and will need an EORI number that starts with XI.

Only people or organisations based in Northern Ireland or the EU can be named as the ‘declarant’ on import and export declarations made in Northern Ireland.

You do not need an EORI number if you only move goods on the island of Ireland or between an EU country and Northern Ireland.

If you already have an EU EORI number you do not need to apply for an XI EORI number.

Find out how to apply for an XI EORI number.

Get help and advice if you move goods between Great Britain and Northern Ireland

Sign up for the Trader Support Service to get advice on EORI numbers and moving goods between Great Britain and Northern Ireland.

Find more guidance on moving goods to and from Northern Ireland.

Apply for an EORI number

Apply for an EORI number that starts with GB

To apply for an Economic Operators Registration and Identification number (EORI number) you need your:

Unique Taxpayer Reference (UTR) - find your UTR if you do not know it

business start date and Standard Industrial Classification (SIC) code - these are in the Companies House register

Government Gateway user ID and password

VAT number and effective date of registration (if you’re VAT registered) - these are on your VAT registration certificate

National Insurance number - if you’re an individual or a sole trader

If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply.

Apply for a GB EORI number

You’ll get your GB EORI number immediately unless HMRC needs to make any checks on your application. If they do, it can take up to 5 working days.

Apply for an EORI number that starts with XI

Before you apply, check you’re eligible for an XI EORI number.

You must have applied for a GB EORI number before you can get an XI EORI number.

Once you have your GB EORI number then fill in an enquiry form, making sure you:

tick the box to say you will be trading with Northern Ireland or are based in Northern Ireland

tick the box saying your enquiry is a “Query regarding a current EORI number application”

You’ll get your XI EORI within 4 days.

Get help with an EORI number

You can check the status of an application you have already made.

Fill in an enquiry form if you have forgotten your EORI number, your details have changed or you have a question about your application.


Tax and customs for goods sent from abroad

Overview

Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

You’ll be contacted by Royal Mail, Parcelforce or the courier company if you need to pay any VAT, duty or delivery charges (‘handling fees’) to receive your goods.

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

You pay VAT when you buy the goods or to the delivery company before you receive them. If you have to pay VAT to the delivery company, it’s charged on the total package value, including:

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually


Take goods temporarily out of the UK

Overview

You may need permission to temporarily move or export goods outside the UK, for example if you take sales samples to a trade show.

Temporarily export goods out of the UK

Most countries have a limit on the value of goods you can bring in duty free.

If you’re taking goods to another country temporarily for business reasons and you think you’ll be over the duty free limit, you can usually get an ATA Carnet to avoid paying duty. This includes things like:

samples to show at trade fairs or sales meetings

publicity materials

recorded film and audio

equipment you need for work like laptops, cameras or sound equipment

goods for educational, scientific or cultural purposes

personal effects and sports goods

If you’re taking a vehicle, get a CPD Carnet instead.

Licences for controlled goods

Check if your goods are controlled and you need a licence.

Temporary licences are available for some types of controlled goods, for example:

controlled drugs for personal use

weapons or dual use goods and services

Get an ATA Carnet

You can use an ATA Carnet in around 70 countries.

Countries have their own rules about what goods you can bring in with an ATA Carnet. Check with the issuer in the country you’re exporting to.

If you cannot use an ATA Carnet (or do not want to pay the fee), use a Duplicate List to temporarily export your goods instead.

If you do not get an ATA Carnet or Duplicate List

You’ll need to declare your goods and pay duties every time your goods go through customs.

You’ll also need to follow the full customs rules and processes for exports and imports.

You can check the rules on:

how to export goods from the UK

how to import goods into the UK

How to apply

You can apply for an ATA Carnet:

online

by post

If you’re using a freight forwarder, they’ll usually fill this in for you.

It usually costs £325.96 and you’ll need to pay a security deposit.

If you’re sending goods to Taiwan, apply for a Taiwan Carnet instead.

ATA Carnets are usually valid for 1 year. Ask the overseas customs authority if you need to extend it. You’ll need their written approval before you apply for a replacement Carnet.

Using an ATA Carnet

Call the helpline when you’re planning your journey.

They’ll check that a customs officer can stamp your Carnet at the port or airport your goods are being shipped from.

When you return to the UK

Go through the red channel at customs if you’re bringing the goods back in your baggage.

Get help with ATA Carnets

Contact the ATA Carnet Unit if you have a question.

If you do not use an ATA Carnet

Use a Duplicate List to temporarily export goods if:

the country you’re exporting to does not recognise the ATA Carnet

you do not want to pay for an ATA Carnet

As with an ATA Carnet, you do not have to pay customs duty or tax. There’s no fee, but it’s more complicated than exporting something with an ATA Carnet.

How to export goods using a Duplicate List

Before you export the goods, prepare a list on company stationery. Include:

a description of the goods

how many there are

serial numbers, if the goods have them

value of the goods

At customs, you’ll need to provide:

2 copies of the list

a completed form C&E 1246 (PDF, 638 KB)

Contact the helpline in advance to make the arrangements.


Find overseas customers and export opportunities

Find export opportunities

Use great.gov.uk to:

make sure your business is ready to export

show your products directly to overseas buyers through the ‘find a buyer’ service

find overseas opportunities for your product or service

Start now

Find customers online

Get help selling online overseas and take advantage of special deals negotiated by the government.

And join the e-exporting programme to get:

advice on developing a strategy from e-commerce and international trade experts

special rates for some of the world’s most popular online selling platforms

regular updates on e-commerce trends and opportunities to hear from industry experts and network with other online traders

Contact e-exporting@trade.gov.uk to join the e-exporting programme.

Get help from a trade specialist

The Department for International Trade (DIT) has a network of trade specialists who can also help you find overseas customers by:

helping you prepare for a trade show or overseas market visit (sometimes grants are available - check with the event organiser)

arranging introductions to potential overseas buyers, agents and distributors (there’s a charge for this service)

To find out more, first see the export guidance on great.gov.uk, then contact a trade adviser in your region.

If you had an OMIS account

If you had an Overseas Market Introduction Service (OMIS) account and want to talk about something you commissioned, contact a trade adviser in your region or email omis.orders@digital.trade.gov.uk.

Defence, security and cyber security

Contact the Defence and Security Organisation (DSO) for help with:

presentations, product demonstrations and hosting delegations (including a bespoke hanger for exhibitions and demonstration centre for cyber security products)

displaying your products on the DSO stand at exhibitions and trade shows

booking military personnel to appear on your stand at an exhibition or trade show

providing after sales training to customers

DSO provides media support for product launches or overseas campaigns. Call +44 (0)20 7215 8467.


Business Asset Disposal Relief

Eligibility

You may be able to pay less Capital Gains Tax when you sell (or ‘dispose of’) all or part of your business.

Business Asset Disposal Relief means you’ll pay tax at 10% on all gains on qualifying assets.

Business Asset Disposal Relief was known as Entrepreneurs’ Relief before 6 April 2020.

If you’re selling all or part of your business

To qualify for relief, both of the following must apply for at least 2 years up to the date you sell your business:

you’re a sole trader or business partner

you’ve owned the business for at least 2 years

The same conditions apply if you’re closing your business instead. You must also dispose of your business assets within 3 years to qualify for relief.

If you’re selling shares or securities

To qualify, both of the following must apply for at least 2 years up to the date you sell your shares:

you’re an employee or office holder of the company (or one in the same group)

the company’s main activities are in trading (rather than non-trading activities like investment) - or it’s the holding company of a trading group

There are also other rules depending on whether or not the shares are from an Enterprise Management Incentive (EMI).

If the shares are from an EMI

You must have both:

bought the shares after 5 April 2013

been given the option to buy them at least 2 years before selling them

If the shares are not from an EMI

For at least 2 years before you sell your shares, the business must be a ‘personal company’. This means that you have at least 5% of both the:

shares

voting rights

You must also be entitled to at least 5% of either:

profits that are available for distribution and assets on winding up the company

disposal proceeds if the company is sold

If the number of shares you hold falls below 5% because the company has issued more shares, you may still be able to claim Business Asset Disposal Relief.

You need to choose or ‘elect’ to be treated as if you had sold and re-bought your shares immediately before the new shares were issued. This will create a gain on which you can claim Business Asset Disposal Relief.

You can also choose or ‘elect’ to postpone paying tax on that gain until you come to sell your shares.

You can do this by:

completing the additional information section of the Capital Gains summary form of your tax return

writing to HMRC if you do not have to complete a tax return for the year

If the company stops being a trading company, you can still qualify for relief if you sell your shares within 3 years.

If you’re selling assets you lent to the business

To qualify, both of the following must apply:

you’ve sold at least 5% of your part of a business partnership or your shares in a personal company

you owned the assets but let your business partnership or personal company use them for at least one year up to the date you sold your business or shares - or the date the business closed

If you’re a trustee

You may also qualify if you’re a trustee selling assets held in the trust.

Work out your tax

How you work out your tax depends on whether all your gains are eligible for Business Asset Disposal Relief.

If all your gains qualify for Business Asset Disposal Relief

Work out the gain for all qualifying assets.

Add together the gains (and deduct qualifying losses) to work out the total taxable gain that’s eligible for Business Asset Disposal Relief.

Deduct your tax-free allowance.

You’ll pay 10% tax on what’s left.

If you have other gains

How much tax you pay on your other gains depends on what Income Tax rate you pay.

Higher rate Income Tax payers

For gains that do not qualify for Business Asset Disposal Relief you’ll pay:

28% on gains from residential property

20% on gains made from other chargeable assets

You can use your tax-free allowance against the gains that would be charged at the highest rates (for example where you would pay 28% tax).

Basic rate Income Tax payers

If you’re a basic rate taxpayer, you need to work out the tax rate you’ll pay on gains that are not eligible for Business Asset Disposal Relief.

Work out how much taxable income you have - deduct your Personal Allowance and any other Income Tax reliefs you’re entitled to.

Deduct this amount from the basic rate tax band for the year you made the gains (£37,500 for the 2020 to 2021 tax year). This gives you the amount of basic rate band you can use against your gains.

Work out your total taxable gain.

Use your basic rate band first against any gains eligible for Business Asset Disposal Relief. You’ll pay 10% tax on these.

Use any remaining basic rate band against your other gains. You’ll pay 18% on gains made on residential property and 10% on gains from all other chargeable assets.

For gains above the basic rate band you’ll pay 28% on gains made on residential property and 20% on gains from all other chargeable assets.

Get help

Contact HM Revenue and Customs (HMRC) or get professional tax help if you need advice.

How to claim

You can claim Business Asset Disposal Relief either:

through your Self Assessment tax return

by filling in Section A of the Business Asset Disposal Relief helpsheet

There’s no limit to how many times you can claim Business Asset Disposal Relief.

You can claim a total of £1 million in Business Asset Disposal Relief over your lifetime.

You may be able to claim more if you sold your assets before 11 March 2020. Contact HMRC to find out.

Deadline

Tax year when you sold or closed your business | Deadline to claim Business Asset Disposal Relief

2020 to 2021 | 31 January 2023

2019 to 2020 | 31 January 2022

2018 to 2019 | 31 January 2021


Dealing with your limited company's debts

If your company cannot pay its debts

Your limited company can be liquidated (‘wound up’) if it cannot pay its debts.

The people or organisations your company owes money to (your ‘creditors’) can apply to the court to get their debts paid.

They can do this by either:

getting a court judgment

making an official request for payment - this is called a statutory demand

Get professional advice from a solicitor or insolvency practitioner if your company is in debt.

Responding to a court judgment

You have 14 days to respond to a court judgment.

To respond, you must do one of the following:

pay the debt

reach an agreement with the creditor to pay the debt in the future, for example by using a Company Voluntary Arrangement

put your company into administration

apply to liquidate (‘wind up’) your company yourself

challenge the court judgment

If you do not respond to the court judgment within 14 days, your creditors can apply to have your assets seized by a bailiff or sheriff.

Your creditors can apply to wind up your company if your assets are not worth enough to pay your debts.

Responding to a statutory demand

You have 21 days to respond to a statutory demand.

pay the debt

put your company into administration

Your creditors can apply to wind up your company if you do not respond to the statutory demand within 21 days.

Stop your creditors from applying to wind up your company

You can apply to the court to stop (‘restrain’) your creditors from applying to wind up your company. You must do this within 21 days of getting the statutory demand.

Download and fill in application form IAA.

Which court you apply to depends on how much money shareholders have paid into your company by buying shares (‘paid up share capital’).

Check the Companies House register to find out your company’s paid up share capital.

Your paid up share capital is less than £120,000

Use the court finder to find a court dealing with insolvency. You must use the court nearest your company’s registered office.

Your paid up share capital is more than £120,000

You must apply to the High Court.

Getting a winding-up order

Your creditors can apply to the court to close down your company. They do this by making an application called a ‘winding-up petition’.

You can apply to stop your creditors from making a winding-up petition if you were given a statutory demand.

They can withdraw the petition if your company pays the debt or makes an arrangement to pay it.

Attending the hearing

If the petition is accepted, the court will arrange a date for a hearing.

You must attend the hearing. Your creditors will announce when and where the hearing will take place in The Gazette.

Your company can be put into the control of someone else until the hearing happens. This is known as ‘provisional liquidation’.

If the court decides you cannot pay your debts

The court will issue a winding-up order.

An officer of the court (‘official receiver’) will be put in charge of winding-up your company. You must co-operate with the official receiver.

When you get a winding-up order:

your company’s bank account will usually be frozen

its assets or property will be sold by the official receiver

If any part of your company is bought with the intention of discontinuing the business (not running it as a ‘going concern’) then your employees will lose their jobs.

You can be banned from being a director for up to 15 years if you do not carry out your duties properly.

Cancel a winding-up order

You can apply to cancel a winding-up order if you do not think you need to pay your creditors. You must do this within 5 working days of getting the order.


Selling your business: your responsibilities

Self-employed sole trader

When you sell your business, you have legal responsibilities to staff you employ. You must also finalise your business’ tax affairs.

Staff

If you have anyone working for you, you must tell them:

when and why you’re selling the business

about redundancy terms or relocation packages, if necessary

Make sure you don’t breach employees’ rights when a business changes ownership.

Telling HMRC

You can use the online form to tell HM Revenue and Customs (HMRC) that you’ve sold your business. It covers both Self Assessment and National Insurance.

You can also call HMRC’s National Insurance helpline to cancel your Class 2 National Insurance contributions.

VAT registration

If you’re registered for VAT, you may be able to transfer the VAT registration number to the new owner.

Tax returns

You must send a Self Assessment tax return by the deadline. You’ll need to put the date you stopped trading on the return.

Capital Gains Tax

You may have made a capital gain when selling your business (for example the money you get from the sale, or assets from the business that you keep).

If this means you need to pay Capital Gains Tax, you may be able to reduce the amount by claiming Entrepreneurs’ Relief. You may also be able to claim other reliefs.

Business partnership

Your responsibilities when selling a partnership depend on whether you’re selling:

your share of the partnership

the entire partnership

Check your business’ partnership agreement - it may have restrictions and conditions on the sale.

Staff

If you have anyone working for you, you must tell them about the sale, including:

when and why you’re selling the partnership

details about the redundancy terms or relocation packages you will offer, if required

If you’re stopping self-employment

If you’re stopping self-employment when you sell the partnership, call HM Revenue and Customs (HMRC) to cancel your Class 2 National Insurance contributions.

VAT registration

If the partnership is registered for VAT, you may be able to transfer the VAT registration number to the new owner.

Tax returns

If you’re selling your share in the partnership

You must fill out a personal Self Assessment tax return by the deadline.

If you’re selling the whole partnership

You must:

make sure the ‘nominated partner’ sends a Partnership Tax Return by the deadline

send your personal Self Assessment tax return by the deadline

Capital Gains Tax

You may have made a ‘capital gain’ when selling the partnership (for example the money you get from the sale, or assets from the partnership that you keep).

Limited company

Your responsibilities will be different, depending on whether:

you’re selling the entire shareholding in your limited company

the company is selling part of its business

Selling the entire shareholding

Appoint new directors or company secretaries

You should appoint new directors before you resign as a director yourself.

Tell Companies House to make these changes.

Capital Gains Tax

You may have made a ‘capital gain’ when selling the company (for example the money you get from the sale, or assets from it that you keep).

Charges against your company

If you’ve secured finance for the company against your personal property (for example a mortgage on your house to secure a business loan), you must let the provider know within 21 days of the sale.

VAT registration

If the company is registered for VAT, you may want to transfer the VAT registration number to the new owner.

If your company sells part of the business

If any employees are affected by the sale (for example the company’s selling its production business and factory staff will be affected), you must tell them about the changes, including:

when and why part of the company is being sold

details about the redundancy terms or relocation packages, if necessary


Avoid unfair terms in sales contracts

Overview

Your standard sales contracts must be ‘fair’ or you won’t be able to enforce them.

There are different rules on what’s fair for:

consumer contracts

business contracts

You’re legally responsible for certain situations, eg when goods you sell are faulty. You must not try to claim you’re not responsible.

You have more responsibilities towards consumers than towards other businesses.

Customers’ rights

Your customers also have implied rights when buying your goods or services, unless the contract legally states otherwise.

Unfair consumer contracts

You can’t enforce unfair terms in a consumer contract, or unfair consumer notices (eg signs on a shop wall or in a car park).

You can never enforce terms or notices that try to avoid your responsibility for:

death

injury

faulty goods

goods that aren’t as described

selling goods that aren’t yours to sell

You might not be able to enforce terms or notices if they try to avoid your responsibility in other ways, eg:

delays

unsatisfactory services

not doing what was agreed

Your contract terms might also be unfair if they weigh the contract significantly in your favour, eg:

by providing for excessive cancellation charges and automatic loss of all upfront payments

by creating unbalanced rights, eg being able to cancel a contract at any time, but requiring the customer to give 3 months’ notice

by allowing you to increase the agreed price at a later date

Your contract won’t be unfair just because it sets a price that’s higher than another business charges.

Contracts must be written in plain language to avoid being misleading and unfair.

If a customer complains

It’s up to the courts to decide if a term in your contract or wording in your notices is unfair.

You can be taken to court by the Competition and Markets Authority or a local trading standards office to stop you using unfair terms or notices.

Consumers can also take legal action themselves to challenge unfair terms or notices.

Read the guidance on unfair terms.

Unfair business contracts

Your standard contract would be unfair if you try to not take responsibility for:

death or injury - under any circumstances

losses caused by negligence - unless to do so is ‘reasonable’

defective or poor quality goods - unless to do so is ‘reasonable’

You must not try to claim you’re not responsible for these things.

What is reasonable

It’s up to the courts to decide what is reasonable.

Courts will take into account:

the information available to both parties when the contract was drawn up

if the contract was negotiated or in standard form

if the buyer had the bargaining power to negotiate better terms

Implied and statutory rights

Your customers have implied rights when buying your goods or services.

Some implied rights are also known as ‘statutory rights’.

Products

Implied rights mean a product must be:

as described

of satisfactory quality, eg safe, in working order, free of defects

fit for purpose - capable of doing what the customer has asked for

Contracts for hiring, hire purchase and part exchange also have these implied rights.

Consumers always have these implied rights when buying goods - the contract can’t legally state otherwise.

Services

Implied rights mean services must be carried out:

with reasonable care and skill

within a reasonable time (if no specific time has been agreed)

for a reasonable charge (if no exact price has been agreed)

You’re unlikely to be able to enforce terms in a consumer contract for services if they try to deny a customer’s implied rights.

Business contracts

Your business customers have implied rights unless the contract legally states otherwise in a way a court would decide is reasonable.


Charge fees as an entertainment and modelling agency

Overview

You can charge fees as an entertainment and modelling agency for finding someone work.

The fees you charge depend on if the person is:

a performer or worker

a model

Workers, performers and models need to agree to your terms and conditions before you can charge fees.

Terms and conditions

Terms and conditions of your service and your fees must be agreed in writing (for example, in a contract) with the worker, performer or model.

These must include details of:

the work-finding services that you’ll provide them

any authority you have to act on behalf of them

any authorisations to receive any money on behalf of them

any fees or commissions you’ll charge for finding work

how your fee or commission will be paid

how any commissions or fees will be refunded

the length of time the worker, performer or model needs to give to end the contract

the length of time you need to give to end a worker, performer or models’s contract

Fees for performers and workers

You can’t charge fees or deduct money from an entertainment worker or performer’s earnings until they agree to your terms and conditions.

Promotional fees for performers and entertainment workers (not models)

You can only charge upfront fees for listing the worker or performer’s details in promotional publications or on websites to help them find work.

Promotional publication includes listing information in publications or on websites and photographs or audio or video recordings.

You must give the worker or performer a chance to see any copies.

Other fees or commission for finding work normally come out of the worker or performer’s earnings from the employment that you found.

Fees for promoting performers

You can only charge fees 30 days after the start of the contract (if there is a fee for promoting a performer).

In that 30-day period the performer can cancel or withdraw from the contract without penalty and won’t have to make any payment.

You need to show the performer any promotional photographs, audio or video before its published. They then have 7 days to object to anything being used.

You can’t charge the performer until the 7 days is over or you’ve dealt with any reasonable requirement from the performer, whichever is later.

You can charge fees for the following performers:

actors

background artists

dancers

extras

musicians

singers

other performers

Fees for entertainment workers (except models)

If there is a fee for promoting a worker, you can only charge this 7 days after the start of the contract.

In that 7-day period:

the worker can cancel or withdraw from the contract without penalty

the worker doesn’t have to make any payment under the contract

the worker can say what information shouldn’t be included in the publication

This covers the following types of workers:

composer

writer

artist

director or producer

production manager

lighting cameraman, camera operator

make up artist, clothes, hair or make up stylist

film editor

action arranger or co-ordinator, stunt arranger

costume or production designer

recording engineer

property master

film continuity person

sound mixer

photographer

stage manager

choreographer or theatre designer

Refunds for promotional services

Work-seekers have the right to a refund if the promotional information isn’t made available to potential hirers within 60 days of a fee being paid.

Fees for fashion and photographic models

You can’t charge fees or deduct money from a model’s earnings until they agree to your terms and conditions.

You can’t charge any upfront fees for finding work for photographic and fashion models. This includes putting information about the models in a publication or website.

However, after you’ve found work for a model you can charge fees for:

including information about them in a publication or website

providing a service to find the model work (these fees must have been agreed with the model before you started looking for work for them)

Fees for other services

You can charge fees for other services such as producing a photo or show reel. You have to put the terms and conditions for these in a separate document. You need to give this to the performer, model or entertainment worker before providing these services.

You can’t make using other services you provide a condition of you finding work for someone.

You can’t charge fees until 30 days after the start of the contract for these services. The performer, model or entertainment worker can cancel within these 30 days and won’t have to pay you anything.


Data protection and your business

Overview

You must follow rules on data protection if your business stores or uses personal information.

This applies to information kept on staff, customers and account holders, for example when you:

recruit staff

manage staff records

market your products or services

use CCTV

This could include:

keeping customers’ addresses on file

recording staff working hours

giving delivery information to a delivery company

For information on direct marketing, see marketing and advertising: the law.

Data protection rules

You must make sure the information is kept secure, accurate and up to date.

When you collect someone’s personal data you must tell them who you are and how you’ll use their information, including if it’s being shared with other organisations.

You must also tell them that they have the right to:

see any information you hold about them and correct it if it’s wrong

request their data is deleted

request their data is not used for certain purposes

The main data protection rules are set out in the data protection principles.

What you have to do

You must:

tell the Information Commissioner’s Office (ICO) how your business uses personal information

respond to a data protection request, if someone asks to see what information you have about them

You could be given a heavy fine or made to pay compensation if you misuse personal data.

Recruitment and managing staff records

You must keep any data you collect on staff secure - lock paper records in filing cabinets or set passwords for computer records, for example.

Only keep the information for as long as you have a clear business need for it, and dispose of it securely afterwards - by shredding, for example.

Recruiting staff

You must give the name of your business and contact details (or those of the agency) on job adverts.

Only collect the personal information you need on application forms, and do not ask for irrelevant information, like banking details.

Only keep the information for recruitment - do not use it for a marketing mailing list, for example.

Keeping staff records

Make sure only appropriate staff, with the right training, can see staff records, and store sensitive information (such as health or criminal records) separately.

If you’re asked to provide a reference, check the worker or ex-staff member is happy for you to do so.

Letting staff see their records

Your staff have the right to ask for a copy of the information you hold about them.

This includes information about grievance and disciplinary issues.

You must respond to their request within 30 days.

You may be able to withhold some information when responding to a request if the information concerns someone else - you need to protect someone who’s accused them of harassment, for example.

Staff can complain if they think their information is being misused, and you could be ordered to pay a fine or compensation.

Monitoring staff at work

You must be able to justify monitoring staff at work, which could include:

using CCTV

keeping records of phone calls

logging their email or internet use

searching staff or their work areas

Employees have rights at work and if you do not treat them fairly they could:

take you to an employment tribunal

complain to the Information Commissioner

You must make them aware that they’re being monitored, and why - for example by sending them an email.

Also explain your policies on things like using work computers or phones for personal use.

Monitoring staff without their knowledge

You can monitor staff without their knowledge if:

you suspect they’re breaking the law

letting them know about it would make it hard to detect the crime

Only do this as part of a specific investigation, and stop when the investigation is over.

Using CCTV

If your business uses CCTV, you must register your details with the Information Commissioner’s Office (ICO) and pay a data protection fee, unless you are exempt.

Check if you need to pay the data protection fee.

You must also:

tell people they may be recorded, usually by displaying signs, which must be clearly visible and readable

control who can see the recordings

make sure the system is only used for the purpose it was intended for - for example, if it was set up to detect crime, you must not use it to monitor how much work your staff do

The ICO has guidance with more details about CCTV.

How to pay the fee

You can register and pay the fee online.

Letting people see CCTV recordings

Anyone can ask to see images that you’ve recorded of them. Usually, you must usually provide the footage free of charge within 1 calendar month.

Find out more about CCTV and data protection rules.

Data protection rules do not apply if you install a camera on your own home for household purposes - for example, to protect it from burglary. Find out more about using CCTV in the home.

Get advice on data protection

For more information and advice:

read the Information Commissioner’s Office (ICO) guidance for organisations

chat online with an advisor

contact the ICO


Invoicing and taking payment from customers

Overview

If you sell a customer a product or a service, you need to give them an invoice (bill) by law if both you and the customer are registered for VAT (a business to business transaction). An invoice is not the same as a receipt, which is an acknowledgement of payment.

The invoice must include certain information such as:

how much the customer needs to pay you

when the customer must pay you

You and the customer also have certain obligations on payment.

Invoices - what they must include

Your invoice must include:

a unique identification number

your company name, address and contact information

the company name and address of the customer you’re invoicing

a clear description of what you’re charging for

the date the goods or service were provided (supply date)

the date of the invoice

the amount(s) being charged

VAT amount if applicable

the total amount owed

Sole trader invoices

If you’re a sole trader, the invoice must also include:

your name and any business name being used

an address where any legal documents can be delivered to you if you are using a business name

Limited company invoices

If your company is a limited company, you must include the full company name as it appears on the certificate of incorporation.

If you decide to put names of your directors on your invoices, you must include the names of all directors.

VAT invoices

You must use VAT invoices if you and your customer are VAT registered.

These include more information than non-VAT invoices.

Payment - obligations

Your right to be paid

You can set your own payment terms, such as discounts for early payment and payment upfront.

Unless you agree a payment date, the customer must pay you within 30 days of getting your invoice or the goods or service.

You can use a statutory demand to formally request payment of what you’re owed.

Charging interest for late payment

You have the right to charge interest for late payment, but you can choose not to.

Liability for disputed card payments

If a customer asks their credit or debit card issuer to reverse a transaction, they can reclaim the value of the transaction from you. This is known as a ‘chargeback’.

Chargebacks can be made when:

the purchased item never arrived

the item wasn’t as described

a customer’s card was used without their permission to purchase the item fraudulently.

You can be charged up to 120 days after the transaction has been debited or from when the goods or services were due to be received.

Minimising chargebacks

If a customer uses their PIN, you’ll only be liable for a chargeback if the goods are faulty or aren’t as described.

Where you can’t accept a PIN, a clear signature will help but there is no guarantee against a chargeback.

For card-not-present transactions, such as online sales, the risks of chargeback will be higher.

Regulation

If you want to set up a business that takes a sum of money from a customer every time they use a service, for example, online trading, you may need to be authorised by the Financial Conduct Authority.

If customers pay you in large amounts of cash, your business may need to be
registered for an anti-money laundering scheme.

Protecting customer data

You must follow the rules on storing customer data to protect their financial information.


Marketing and advertising: the law

Overview

All marketing and advertising must be:

an accurate description of the product or service

legal

decent

truthful

honest

socially responsible (not encouraging illegal, unsafe or anti-social behaviour)

There are regulations that restrict what advertisers can and cannot do.

As well as the regulations, there are 2 advertising codes of practice that you need to follow to help you advertise legally.

You must describe your product or service accurately.

Requirements for specific products

There are also specific requirements that apply to certain sectors, such as:

food

alcohol

beauty products

environmentally friendly products

medicines

tobacco

For example, you can only claim your drink is ‘low in alcohol’ if it contains between 0.5% and 1.2% alcohol by volume.

Data protection

If you’re gathering, storing or using information about customers or potential customers, you must also protect their data.

Regulations that affect advertising

Advertising to consumers

The Consumer Protection from Unfair Trading Regulations mean you cannot mislead or harass consumers by, for example:

including false or deceptive messages

leaving out important information

using aggressive sales techniques

Read ‘The consumer protection from unfair trading regulations’ for the rules on advertising legally.

Advertising to businesses

Advertising to businesses is covered by the Business Protection from Misleading Marketing Regulations. As well as being accurate and honest, you must not make misleading comparisons with competitors, that includes:

using a competitor’s logo or trademark, or something very similar

comparing your product with a competitor’s product that’s not the same

Download ‘The Business Protection from Misleading Marketing Regulations 2008’ for more detail about the regulations that cover advertising to businesses.

Penalties

If you break the regulations, you could be reported to a local Trading Standards office. You could be fined, prosecuted or imprisoned.

Advertising codes of practice

There are 2 advertising codes of practice that describe how businesses should advertise.

They cover all kinds of promotional communications, depending where the advert or promotion will appear.

Non-broadcast media

The CAP non-broadcast code has rules that cover non-broadcast advertising (for example print, online), sales promotion and direct marketing (such as telesales and email).

The code specifies standards for accuracy and honesty that businesses must stick to, including specific conditions, such as:

advertising to children

causing offence

political advertising

Broadcast media (for example TV, radio)

You must follow the CAP broadcast code, which covers issues including taste, decency and product placement.

As well as setting standards about accuracy and honesty businesses must stick to, they also have rules about things like scheduling.

General broadcasting rules

You also need to follow rules about taste, decency, product placement etc that apply to all broadcasting.

These are called ‘broadcast codes’. Find out more about them on the Ofcom website.

Enforcing the rules

The rules are enforced by the Advertising Standards Authority (ASA).

Anyone who thinks advertising rules have been broken can complain to the ASA within 3 months of the advert appearing.

If an advert breaks the rules, it may be withdrawn. If the product does not match the description or the advert breaks the law, you could be prosecuted.

Describing your product

You must describe your product accurately. This means if you make a claim about your product, you must be able to prove what you say.

Prices

Your adverts must describe the actual cost accurately, including any ongoing or associated costs (like subscription fees) and taxes (such as VAT).

Direct marketing

You must check if customers want to be contacted by fax, phone, post or email, and give them the chance to object. You must be able to prove you’ve done this.

When you collect customer details, you must get their permission if you want to send them other offers or promotions.

You must also ask for their permission if you want to share their information with another organisation.

Letting customers opt out

Customers have the right to stop their information being used for direct marketing.

You must make it easy to opt out - for example by sending a ‘STOP’ text to a short number, or using an ‘unsubscribe’ link.

Telesales and fax marketing

You must say who you are when you make a telesales call, and give your address or phone number if you’re asked for it. The number for customers to call must be a freephone number.

You’re not allowed to send marketing faxes to individuals unless you’ve received their prior permission, but you can send unsolicited faxes to companies.

You must be able to prove that you’ve checked you’re not contacting anyone who does not want to be contacted.

Check who’s asked not to receive calls or faxes using the:

Telephone Preference Service

Fax Preference Service

It’s illegal to phone or fax someone registered with these services if you do not have their permission. You can be fined up to £500,000 for each unsolicited phonecall.

Automated calls

If you want to make automated calls - with pre-recorded phone messages - you must get the permission of the individual or business first.

Direct mail

Check that your mailing lists do not include anyone who’s asked not to receive direct mailing, using the Mail Preference Service.

Email marketing and text messages

You’re only allowed to send marketing emails to individual customers if they’ve given you permission.

Emails or text messages must clearly indicate:

who you are

that you’re selling something

what the promotions are, and any conditions

Check that you are not sending emails to anyone who’s asked not to receive them, using the Email Preference Service.

If you buy or rent a mailing list, ask the supplier if you have the right to use it for email marketing.

Every marketing email you send must give the person the ability to opt out of (or ‘unsubscribe from’) further emails.

You must tell customers if you add them to a list of people who do not want to be emailed.

Cookies

You must tell visitors to your website how your site uses cookies, and ask if they want to accept them.

The information should be easy to understand.

Find out more about cookies on the Information Commissioner’s Office website  and AboutCookies.org.

Customers can complain if you misuse their information, and you could be ordered to pay a fine or compensation.


Weights and measures: the law

Units of measurement

You must use metric measurements (grams, kilograms, millilitres or litres) when selling packaged or loose goods in England, Scotland or Wales.

There are different rules in Northern Ireland.

The only products you can sell in imperial measures are:

draught beer or cider by pint

milk in returnable containers by pint

precious metals by troy ounce

You can display an imperial measurement alongside the metric measurement but it cannot stand out more than the metric measurement.

Specified quantities

Some goods must be sold in fixed sizes known as ‘specified quantities’.

Alcohol

There are different rules depending on whether you’re selling by the glass or bottle.

By the glass

| Measures

Still wine | 125ml, 175ml, multiples of 125ml and 175ml

Port, sherry or other fortified wine | 50ml, 70ml, multiples of 50ml or 70ml

Gin, rum, vodka and whisky | Either 25ml and multiples of 25ml, or 35ml and multiples of 35ml (not both on the same premises)

Draught beer and cider | Third, half, two-thirds of a pint and multiples of half a pint

There are no specified quantities for sparkling wine or yellow wine by the glass or spirits other than gin, rum, vodka and whisky.

Packaged in bottles, boxes or similar

| Volume by millilitre (ml)

Still wine | 100, 187, 250, 375, 500, 750, 1000, 1500

Yellow wine | 620

Sparkling wine | 125, 200, 375, 750, 1500

Fortified wine | 100, 200, 375, 500, 750, 1000, 1500

Spirit drinks | 100, 200, 350, 500, 700, 1000, 1500, 1750, 2000

You can sell packaged alcohol in any volume if it’s below the minimum or above the maximum allowed for specified quantities.

| Minimum (ml) | Maximum (ml)

Still wine | 100 | 1500

Yellow wine | 100 | 1500

Sparkling wine | 125 | 1500

Fortified wine | 100 | 1500

Spirit drinks | 100 | 2000

There are no specified quantities for packaged beer or cider.

Solid fuel

You can sell sealed bags of solid fuel in any size you wish but if you’re selling it loose, you can only sell it in quantities of:

multiples of 50kg

Packaged goods

Packaged goods are products that are all of these:

sold sealed

between 5g and 25kg or 5ml and 25 litres

the same weight or volume as other products of the same type

There are 2 ways to pack your products.

Minimum system

You can pack your products so that they contain at least the quantity displayed on the label. The packages can contain more than the label says, but not less.

Average system

You can pack your products to an average measurement that is on the label. You must check your packages to make sure a random sample is packed to meet all these rules - known as the ‘three packers’ rules’:

the contents of the packages must not be less, on average, than the weight on the label

only a small number can fall below a certain margin of error, known as the ‘tolerable negative error’ (TNE)

no package can be underweight by more than twice the TNE

Quantity in grams and millilitres | TNE as % of quantity | TNE in grams or millilitres

5 to 50 | 9 | n/a

50 to 100 | n/a | 4.5

100 to 200 | 4.5 | n/a

200 to 300 | n/a | 9

300 to 500 | 3 | n/a

500 to 1,000 | n/a | 15

1,000 to 10,000 | 1.5 | n/a

10,000 to 15,000 | n/a | 150

more than 15,000 | 1 | n/a

If you’re calculating the TNE as a percentage of the quantity, you must round up the weight or volume to the nearest 0.10 of a gram or millilitre.

Contact your local Trading Standards office for help with packing to the average system.

Read the ‘Weights and Measures (Packaged Goods) 2006’ guidance for business for more information.

You must make sure packaged goods you’re producing or importing are packed and labelled correctly.

You can be fined or sent to prison if you break the rules.

Equipment and records

Equipment for packaged goods

The equipment you use to weigh or measure your packaged goods has to be suitable. There are no hard and fast rules about what equipment you should use but you cannot use domestic scales to weigh goods you intend to sell.

Your local Trading Standards office will tell you what is suitable equipment for your business sector.

Trading Standards will check the weights and measures of your goods on your production line to make sure the equipment is accurate.

Records

You must keep records if you pack your products using the average system. You must record the results of your sample batches and show that they meet the ‘three packers’ rules.

You do not have to keep records if you measure every package or you use the minimum system to pack your products.

You must keep your records for at least one year from either the date you ship the packages or the ‘use by’ date on the package - whichever is shorter.

Your local Trading Standards office can advise you about how to keep records.

Labelling packaged goods

You must put the weight or volume of your packaged goods on the label.

The quantity marking must be:

permanent

easy to see

meet a minimum height requirement

Food

Read the rules about what you must show on packaged food labels.

Exporting packaged goods

You must meet the rules for packaged goods in the country you’re exporting to.


Become a childminder or nanny (England)

Overview

If you want to be paid to look after children under 8, you might need to register with Ofsted or a childminder agency.

You can get a fine if you do not register when you need to.

You must register as a childminder if all of the following apply:

the children are under the age of 8

you look after them for more than 2 hours a day

you look after them in your own home

you get paid to look after them - including payment in kind

You can register with Ofsted online. To register with a childminder agency, contact them directly.

There are different rules if you want to provide daycare outside someone’s home - for example a nursery or creche.

You do not need to register if you’re:

a nanny

a tutor

a babysitter and if you look after the children between 6pm and 2am

a family friend and if you look after the children less than 3 hours a day

You can still choose to register if you’re a nanny or in other situations. This helps the child’s parents qualify for free childcare.

Check which register to join if you’re not sure.

Who cannot register

You cannot register if you:

are under 18

are related to all of the children you look after

do not have the legal right to work in the UK

are barred from working with children

have been disqualified

have been refused registration in the past or had your registration cancelled - unless it was because you did not pay your annual fee

are childminding in a home where a disqualified person lives or works

If you’ve been disqualified, you may be able to apply to waive your disqualification

Which register to join

There are 2 registers - the Early Years Register and the Childcare Register.

Which register you join depends on:

the age of the children you’re looking after

if you’re registering as a childminder or a nanny

You’ll be prompted to join the correct register when you apply.

Children up to the age of 5

If you’re a childminder and you look after children from birth to 5 years old you must join the Early Years Register. This lets you look after children up to 31 August after their fifth birthday.

You’ll get a registration visit from Ofsted when you apply.

After you join the register you must follow the early years foundation stage (EYFS) framework.

Nannies cannot join the Early Years Register.

Children from 5 to 8 years old

If you’re a childminder and you look after children from 5 to 8 years old you must join the Childcare Register. This lets you look after children from 1 September after their fifth birthday up to their eighth birthday.

As a nanny you can choose to join the Childcare Register, regardless of the age of the children you’re looking after.

You may be inspected by Ofsted. You may also get a registration visit.

How much it costs

You need to pay an annual registration fee to Ofsted. You’ll also have to pay for things like criminal record checks, training and insurance.

Registration fee

You’ll have to pay the registration fee each year.

| Cost for childminders | Cost for nannies

Childminders - caring only for children aged 5 or under | £35 | Not applicable

Childminders - caring only for children aged 5 or older | £103 | Not applicable

Childminders - caring for children of all ages | £35 | Not applicable

Register as a nanny | Not applicable | £103

Criminal record and health checks

Your criminal record check | £48.10 | £48.10

Checks for adults in your home | £48.10 each | Not applicable

Criminal record check update service (recommended) | £13/year | £13/year

GP to fill in and sign health declaration booklet | £90 (approximately) | Not applicable

Training

First aid course to cover the age groups you look after | £60 to £200 (approximately) | £60 to £200 (approximately)

Childcare training on the type of care you will provide - ask your council | £50 to £200 (approximately) | £60 to £200 (approximately)

Other costs

Insurance | Cost

Public liability insurance | £25 to £100 (approximately)

Keeping digital records | Cost

Register with ICO to keep digital records of children (childminders only) | £40

Register as a nanny

You can register with Ofsted as a nanny or au pair to look after children in their own home.

A nanny can look after children from 1 or 2 families at the same time.

If you want to look after children from more than 2 families at the same time in your home, you’ll need to register as a childminder instead.

You will need:

an enhanced criminal record check with barred lists from the Disclosure and Barring Service (DBS) - you must get the right criminal record check

first aid training

childcare training - speak to your local council

public liability insurance

a certificate of good character from an embassy - if you’ve lived abroad in the past 5 years

Ofsted will reject your application if you do not have the correct documents.

How much it costs

It costs £103 to register with Ofsted. This fee is not refundable.

Find out about other costs.

How long it takes

It usually takes up to 12 weeks to process your application.

Register online

It should take you about 15 minutes to fill in the form.

Register as a nanny

Register as a childminder

You must register with Ofsted to look after children in your home.

If you’re looking after children in their own home, you should register with Ofsted as a nanny or au pair instead.

You will need:

first aid training for the age group you will look after

a health declaration booklet

contact details for 2 references

Checks on other people in your home

If anyone aged 16 or over lives with you or works in your home regularly, they’ll need to get an enhanced criminal record check with barred lists.

The type of check they get depends on their role. For example your partner would need to get a different check to someone who works in your home, like a cleaner.

They’ll also need to get a certificate of good character from an embassy if they’ve lived abroad in the last 5 years.

How much it costs

It usually costs £35 to register with Ofsted. This fee is not refundable.

Find out about other costs.

How long it takes

Register online

It should take you about 30 minutes to fill in the form.

Register as a childminder

After you apply

When you submit your application Ofsted will:

do background checks with local authorities

check your references

give you a reference number to use if you have questions about your application

If you’re a childminder

An inspector will visit you to check:

your identity and qualifications - including first aid qualifications

your house and garden are safe for children

that you’re familiar with the early years foundation stage (EYFS) requirements and know how to put them into practice

your level of English

You will not usually get a registration visit if you’re only looking after children aged over 5.

Find out how to prepare for your registration visit.

If your application is approved

You’ll get a certificate of registration if your application is approved. You will need this to start work as a childminder.

Ofsted will publish your unique reference number (‘URN’) and inspection reports online. If you’re a childminder they will also publish your name and address - unless you tell them not to.

If your application is refused

Ofsted will send you a letter called a ‘notice of intention’ which will tell you why you’ve been turned down.

You’ll be disqualified from applying again in future.

Object to a decision

You can object to a decision if you’ve been sent a ‘notice of intention’.

You must object within 14 days of the date on the notice.

Ofsted will consider your objection, then tell you if:

you’re still refused registration

you cannot look after children in a particular home

your decision is overturned

If you do not object, or Ofsted does not change its decision, you’ll get a second letter called a ‘notice of decision’. This is the final decision to refuse registration or approval of a certain premises.

Appeal a decision

If you disagree with Ofsted’s final decision, you can appeal to an independent tribunal.

You must appeal within 3 months of the date that you’re sent the notice of decision.

After you're registered

You must continue to meet the registration standards while you’re working as a childminder or nanny.

You’ll need to:

pay the annual registration fee

keep your details up to date

report any major accidents or incidents

Ofsted will inspect childminders and some nannies.

Keep your details up to date

You must tell Ofsted if:

you change where you’re working

your contact details change

you stop working as a childminder or nanny

If you’re a childminder

You must tell Ofsted if:

anyone 16 or over moves into your home or leaves your home

your childminding assistants change

Reporting accidents and incidents

Use the early years incident online form to report:

a serious accident, injury or illness to a child, for example food poisoning

allegations that someone living, working or looking after children in your household has committed serious harm or abuse

anything that might affect the suitability of someone on the premises to look after children

a child’s death

Providing other types of childcare

If you’re a childminder, you can apply to set up childcare on non-domestic premises (for example, a playgroup or after-school club). You can work here for up to half of your time.

If you want to work with 3 or more childminders or childminding assistants in your home, you’ll need to register as a daycare organisation (this is known as ‘providing childcare on domestic premises’).


Register as a childminder agency in England

Overview

You must register with Ofsted if you want to set up a childminder agency in England.

Childminder agencies register childminders and give training, business support, advice and help finding suitable parents.

You can register as an individual, or as a private or public sector organisation such as a school or academy.

You must have a Disclosure and Barring Service (DBS) check, and be interviewed and inspected by Ofsted as part of your application.

Which register to join

There are 2 registers. You must apply to join:

the Early Years Register to register childminders who look after children aged 5 and under

the compulsory part of the Childcare Register to register childminders who look after children aged 5 to 7

both registers to register childminders who look after children of all ages

The Early Years Register is for children from birth up to the 31 August after their 5th birthday.

If you’re on the compulsory part of the Childcare Register, you can also join the voluntary part. You can only register childminders on the voluntary part of the register if you’ve already registered them on the compulsory part.

How long it takes

Registration can take up to 16 weeks.

Fees

It costs £220 to register as a childminder agency.

It’s free to join the Childcare Register if you’re already on or applying to the Early Years Register.

How to apply

Read the childminder agency handbook.

Apply for a Disclosure and Barring Service (DBS) check through the Ofsted portal.

Join the DBS update service and agree to Ofsted checking your DBS certificate at least once every 6 months. You have 19 days to join the service after getting your certificate, otherwise you’ll need to get a new certificate.

Download, fill in and send the application form.

Check whether you need to fill in and send a declaration and consent form.

Prepare for your registration visit by an Ofsted inspector (see the childminder agency handbook for details on this).

Get help and advice

Contact Ofsted if you have any questions about the application process.

Change your details

After you apply

You’ll be told at the end of your registration inspection visit if you can start working as an agency.

You’ll get a registration certificate in the post that you must display at all times in your work place.

After you’re registered you can be inspected again or get an ‘investigation visit’ if someone makes a complaint about you.

You must tell Ofsted if there are any changes to anyone named in your application. Download and fill in a notification form and send it to the address on the form.

If your application is refused

Ofsted will send you a letter called a ‘notice of intention’ which will tell you why you’ve been turned down.

You’ll also be sent a leaflet on how to object and appeal.

Withdraw your application

You can withdraw your application up until you get a notice of intention to refuse your registration. Your fee won’t be refunded.


Agricultural Sick Pay

Overview

Agricultural Sick Pay (ASP) means you’re paid at least the Agricultural Minimum Wage when you’re off work sick. It includes any Statutory Sick Pay you might be entitled to.

You only have the right to Agricultural Sick Pay if you were employed before the rules changed on 1 October 2013 and it says so in your contract.

There are different rules for Agricultural Sick Pay in Scotland.

What you'll get

Number of months continuous employment when you went off sick | Maximum weeks you can claim Agricultural Sick Pay (ASP) per year

Up to 12 | 0

12 to 23 | 13

24 to 35 | 16

36 to 47 | 19

48 to 58 | 22

59 or more | 26

Working out how much you’ll get

Multiply the ‘maximum weeks you can claim ASP’ in the table by the number of days you regularly work per week including any guaranteed overtime. This doesn’t include overtime you regularly work that isn’t guaranteed. This number tells you how many days you can claim over a 12 month period starting from the first day of sickness or injury that’s eligible.

The period you can claim for starts on the first full working day you’re unable to work and ends on the day before you return. This can be any day, including days you don’t usually work.

You must be paid at least your basic pay for all normal working hours (including guaranteed overtime) for each day you’re entitled to.

Away for longer than you’re entitled to claim for

If you’re away for longer than the number of weeks you’re entitled to claim for, you might be able to get Employment and Support Allowance or other benefits.

When you’ll be paid

You should be paid on your normal pay day. Your employer must pay your sick pay while you’re off work and immediately after you come back. Each payment should be for at least the amount your employer knows you’re entitled to (rather than guessing when you’ll return).

Eligibility

You must have been continuously employed by the same employer for at least 52 weeks before the first day of your absence.

When you become entitled to Agricultural Sick Pay (ASP)

You won’t be paid for the first 3 days off sick unless you’re away for longer than 14 working days in total.

Sickness that counts for ASP

your own illness, whatever caused it

your own illness or incapacity caused by pregnancy or maternity

injuries which happened at work

injuries which happened travelling to or from work

recovering from an operation caused by an illness or injury suffered at work or travelling to or from work

If you’re sick because of another reason, you might be entitled to Statutory Sick Pay.

How to claim

Tell your employer about your sickness or injury and they’ll sort out your Agricultural Sick Pay (ASP). If you’re ill for longer than 8 days, you must give your employer a medical certificate (doctor’s note).

Further information

If you need advice, contact the pay and work rights helpline.


Agricultural workers' rights

Overview

Agricultural workers in Wales, and those employed in England before 1 October 2013, are normally entitled to:

minimum rates of pay which may be higher than the National Minimum Wage

paid holiday

Agricultural Sick Pay

pay even if bad weather stops work

night work pay

on-call allowance

30-minute rest breaks, if they are 18 or over and work more than 5.5 hours a day

There are different employment rights for agricultural workers employed in England from 1 October 2013.

There are also different rules for agricultural workers’ rights in Scotland and Northern Ireland.

Terms and conditions

England

Agricultural workers in England employed before 1 October 2013 still have the terms and conditions set out in the Agricultural Wages (England and Wales) Order 2012.

Wales

Before starting work, employers must give agricultural workers in Wales an Agricultural Wage Order. This sets out many of the terms and conditions of employment. But, employers must still give agricultural workers a written statement of employment particulars.

This sets out many of the terms and conditions of employment. However, agricultural workers must still be given a written statement of employment particulars by their employer.

Trainees

Trainees have different rights, for example they do not get paid holidays.

Help and advice

If you were employed in England before 1 October 2013, you can contact the Acas helpline or use the Acas Helpline Online to get further advice.

You can also make a complaint to the Rural Payments agency.

For queries about wages and rights in Wales after 1 October 2013 contact the Agriculture: Sustainable Development Division.

What counts as an agricultural worker

An agricultural worker is someone who works in:

farming and rearing animals

growing produce including non-edible crops like bulbs, plants and flowers

forestry, market gardens and nurseries

maintaining meadow or pasture land, woodlands and reed beds

This list does not include everything. If you’re not sure if a job counts as work in agriculture, call the Acas helpline.

Pay and overtime

Agricultural workers in England must be paid at least the National Minimum Wage. Workers employed before the rules changed on 1 October 2013 still have the right to the Agricultural Minimum Wage if it says so in their contract.

Agricultural workers in Wales must be paid at least the Agricultural Minimum Wage, or the National Minimum Wage if that’s higher. The Agricultural Minimum Wage depends on the worker’s job grade and category.

Agricultural Minimum Wage

Grades 1 to 6

If a worker’s contract says they should work 39 hours a week (not including overtime) they must be paid the weekly rate, otherwise they must be paid the hourly rate.

| Weekly pay | Hourly pay | Hourly overtime

Grade 1 (compulsory school age) | n/a | £3.11 | £4.67

Grade 1 (above compulsory school age) | £242.19 | £6.21 | £9.32

Grade 2 | £271.44 | £6.96 | £10.44

Grade 3 | £298.74 | £7.66 | £11.49

Grade 4 | £320.19 | £8.21 | £12.32

Grade 5 | £339.30 | £8.70 | £13.05

Grade 6 | £366.60 | £9.40 | £14.10

Full-time and part-time flexible workers

Flexible workers must be paid at least the weekly rate if they are full-time, or at least the hourly rate if they are part-time.

| Hourly pay | Weekly pay | Hourly overtime

Grade 1 - 6 days per week | £6.64 | £258.96 | £9.32

Grade 1 - 4-5 days per week | £6.52 | £254.28 | £9.32

Grade 2 - 6 days per week | £7.45 | £290.55 | £10.44

Grade 2 - 4-5 days per week | £7.31 | £285.09 | £10.44

Grade 3  - 6 days per week | £8.20 | £319.80 | £11.49

Grade 3 - 4-5 days per week | £8.04 | £313.56 | £11.49

Grade 4 - 6 days per week | £8.78 | £342.42 | £12.32

Grade 4 - 4-5 days per week | £8.62 | £336.18 | £12.32

Grade 5 - 6 days per week | £9.31 | £363.09 | £13.05

Grade 5 - 4-5 days per week | £9.14 | £356.46 | £13.05

Grade 6 - 6 days per week | £10.06 | £392.34 | £14.10

Grade 6 - 4-5 days per week | £9.87 | £384.93 | £14.10

Apprentices

For years 3 and above, apprentices must receive at least the rate for Grade 2 workers.

| Weekly pay | Hourly pay | Hourly overtime

Year 1 - any age | £139.23 | £3.57 | £5.36

Year 2 - age 16 to 17 | £145.08 | £3.72 | £5.52

Year 2 - age 18 to 20 | £196.17 | £5.03 | £7.47

Year 2 - age 21 and over | £246.09 | £6.31 | £9.29

Trainees

A trainee does not have to be paid for:

the hours they’re being trained

holidays

They should be paid for any work done as part of a separate contract.

Training courses

If an employed worker is on a training course, they should be paid at least their normal wage - including for the time spent travelling to and from the training.

Overtime

Overtime must be paid if a person works:

more than 39 basic hours in a week

more than 8 hours in a day

any hours over the normal working hours in the employment contract

on a public or bank holiday

on a Sunday - if the contract started before 1 October 2006

Piece work

Even if they are paid for completing a task, for example for each box of fruit packed, a worker must be paid the Agricultural Minimum Wage according to the hours they work.

Night work

A worker who works at any time between 7pm and 6am must be paid £1.36 per hour more than their basic pay rate.

Dog allowance

If a worker keeps a dog for their job, they must get £7.63 a week for each dog.

Tied accommodation

If a worker gets a house or ‘self-contained accommodation’ as part of their job they can be paid £1.50 less than their normal weekly pay. They may automatically get an agricultural tenancy.

If the accommodation is not a house - for example, a caravan - they can be paid £4.82 less each day they stay there.

Accommodation must be safe, warm, secure - and have toilet and washing facilities and fresh drinking water.

On-call allowance

The on-call allowance for a worker is 2 hours’ overtime pay for their grade, and is paid if they are not at work but have an arrangement with their employer:

to be contactable by an agreed method

to be able to reach their workplace within an agreed time

If they are called into work, they must be paid overtime for the hours they work, or for 2 hours - whichever is the higher.

Sick pay

Agricultural workers are entitled to sick pay, meaning they’ll get at least the Agricultural Minimum Wage when they’re off.

Grades and categories

The minimum wage and other rights and entitlements for agricultural workers depends on their grade and category.

Grades

An agricultural worker’s grade is based on their skills and responsibilities.

Grade 1 - initial grade

A grade 1 worker is usually supervised and works on simple tasks like harvesting or packing.

They have the right to be trained to become a grade 2 worker once they’ve worked for the same employer continuously for 30 weeks.

Grade 2 - standard worker

Someone is a grade 2 worker if they have one of the following:

a vocational qualification of at least NVQ at level 2

a certificate of competence for the agricultural sector they work in

Someone is also a grade 2 worker if they:

work mainly unsupervised

work with animals

use powered machinery

drive a tractor

Grade 3 - lead worker

If someone has worked in agriculture for at least 2 of the past 5 years, they’re a grade 3 worker if they have either:

a National Certificate in agriculture or horticulture

4 certificates of competence or non-accredited competencies, for the agricultural sector they work in

Someone is also a grade 3 worker if

they manage a team - but not discipline team members

their employer views them as a grade 3 team leader and they’ve completed a one month (maximum) trial period

Grade 4 - craft grade

Someone is a grade 4 worker if they have:

an NVQ level 3 vocational qualification

8 certificates of competence for the agricultural sector they work in

They should also have:

worked for the same employer continuously for 12 months since getting this qualification

worked in agriculture for at least 2 of the past 5 years

There are other qualifications for grade 4 - you can get more help and advice.

Grade 5 - supervisory grade

A grade 5 worker is responsible for either:

supervising work on a farm on a daily basis

instructing, supervising and disciplining staff

Grade 6 - farm management grade

A grade 6 worker has either:

management responsibility for a farm - or part of a farm if it’s run as a separate business

responsibility for employing, disciplining and dismissing staff

Categories

An agricultural worker’s category depends on their duties, responsibilities and/or qualifications.

Flexible workers

Flexible workers must have a written ‘flexible working agreement’.

A full-time flexible worker works:

a 39 basic hour week - the hours can vary over different days

set working hours and working days, which cannot be changed unless agreed with the employer

on a Sunday when needed

A part-time flexible worker works:

less than 39 basic hours a week - the hours can vary over different days

Trainee

A trainee is someone who is:

on work experience as part of a Business, Innovation and Skills-approved training scheme

on work experience in agriculture as part of the Diploma in Environmental and Land-Based Studies for 14 to 19-year-olds

taking part in the second phase of the European Leonardo da Vinci Programme

Apprentice

Rights for apprentices are different.

Agricultural tenancies

If an agricultural worker gets a self-contained home as part of their job they may automatically have an ‘assured agricultural occupancy’. This will not happen if they had a written notice at the start of the tenancy saying that it was an assured shorthold tenancy instead.

How it starts

An assured agricultural occupancy starts when the worker has been employed in agriculture (by any employer) for 91 weeks of the last 104, including paid holiday and sick leave, and:

the tenant works 35 hours or more a week

the accommodation is owned by the farmer, or arranged by them

Who can get one

The tenant must be a serving farm worker or a:

farm manager or family worker

retired farm worker

farm worker forced to give up work

former farm worker who has taken other employment

deceased farm worker’s widow, widower or family member of a worker and were living with the worker when they died

They have to have been working for the farmer who provides or arranges the accommodation.

You can get more detailed information on who can get an assured agricultural occupancy in ‘agricultural lettings’.

Rent increases

The rent can go up at any time if the worker agrees - if they do not, then it can only go up yearly, unless a different interval is stated in the tenancy agreement. The farmer must tell the worker in writing before putting the rent up.

The employment ends

If the worker loses their job or retires, they can stay in the accommodation. The farmer can ask them to start paying rent - or a higher rent than before. If the farmer and worker cannot agree on a rent, they can go to a rent assessment committee.

If the farmer wants the property back, they can apply to the courts, although they may have to provide the tenant with suitable alternative accommodation. If nothing suitable is available, the tenant may be entitled to re-housing by the council.

The farmer wants to end the tenancy

The farmer may want the property back for a new worker, or to end the tenancy because the worker is:

not paying the rent

breaking terms of the tenancy agreement

damaging the property or its contents

being a nuisance to neighbours

If the worker does not leave willingly, the farmer will have to go to court, and the court will decide whether the worker has to go. If the worker is still a serving farm worker, the farmer may have to provide alternative accommodation.

If a tenant dies

The tenancy will automatically pass to their husband or wife. If they did not have a husband or wife, it can pass to another family member if they lived there for the 2 years before the worker’s death.

Gangmasters

An individual or business that provides workers for agricultural work is called a ‘gangmaster’.

Gangmasters must be licensed if they provide workers for:

agriculture

horticulture

dairy farming

food and drink processing or packaging

forestry

gathering shellfish (anybody who uses supplied workers to gather shellfish also needs to be licensed)

There are some jobs in these industries that do not need a gangmaster licence.

You can check if a gangmaster is licensed.

Changes to employment terms and conditions

From 1 October 2013, the terms and conditions changed for agricultural and horticultural workers in England who begin new jobs. This includes workers supplied by a gangmaster.

Employment started on or after 1 October 2013

Workers must receive at least:

the National Minimum Wage

other statutory minimum terms of employment

Employment started before 1 October 2013

Workers, including those supplied by a gangmaster, are still entitled to the terms and conditions of their contract.

For example, this might mean workers are entitled to overtime rates, agricultural sick pay and dog allowance. Where accommodation is provided in a contract, workers can continue living in that accommodation.

These entitlements and any other terms and conditions already agreed will continue to apply unless the contract is changed by mutual agreement or it finishes.

Workers must always be paid at least the appropriate National Minimum Wage. A worker’s rate must be raised if it ever falls below the minimum.

Enforcement of workers’ rights

Workers should contact the Acas helpline if they’re concerned that they’re not working under the right terms and conditions.

Wales

There is no change in terms and conditions for workers in Wales after 1 October 2013.

Workers should contact the Agriculture: Sustainable Development Division if they’re concerned they’re not working under the correct terms and conditions.


Farm and livery horses

Looking after horses

A horse is considered to be an agricultural animal if it is used to farm agricultural land or is farmed for meat or hides.

Horses on farms or in stables and livery yards are protected by the Animal Welfare Act. If you own or are responsible for a horse, you have a duty to look after its basic welfare by:

providing it with a suitable place to live

giving it a suitable diet

protecting it from pain, injury, suffering and disease

making sure it can behave normally and naturally

You can get an unlimited fine or be sent to prison for up to 6 months if you are cruel to an animal or do not care for it properly. You may also be banned from owning animals in future.

The standards for looking after horses on farms or in livery yards are set out in the Department for Environment Food and Rural Affairs (Defra) ‘Code of Practice for the Welfare of Horses, Ponies, Donkeys and their Hybrids’.

Failing to follow the Code of Practice could be used against you if you are prosecuted under the Animal Welfare Act.

Stables and livery yards

At a livery yard, horses are housed and cared for in return for payment but do not belong to the owner of the yard.

Health and safety standards for livery yards are set out by the Chartered Institute for Environmental Health (CIEH).

Planning permission for stables and livery yards

Stables and livery yards require planning permission:

in England and Wales

in Scotland

You can make a planning application online.

Dealing with waste

Horse manure

Horse manure is not considered waste if all of the following apply:

it is used as soil fertiliser

it is used lawfully for spreading on clearly identified pieces of agricultural land

it is only stored to be used for spreading on agricultural land

If you store or spread horse waste near to water, it can be a health hazard and could harm the environment. You will need to follow rules on Nitrate Vulnerable Zones and follow rules on the pollution of groundwater.

Getting rid of solid waste

Solid waste includes things like:

contaminated bedding

food containers

horse manure (if not used as soil fertiliser)

empty pesticide and other chemical containers

plastics such as silage wrap, bags and sheets

tyres, batteries, clinical waste, old machinery and oil

You must use a licensed facility to get rid of solid waste - it’s against the law to dump or burn it.

Contact the Environment Agency or your local authority for information on how to get rid of solid waste.

Some biodegradable waste can be composted. Composting plants must be registered with the Environment Agency. You may need an environmental permit for on-site composting of some materials.

Transporting horses

You should not transport a horse in a way that may cause it harm or distress. There are welfare regulations for transporting live animals, including for commercial reasons.

Horses, ponies and donkeys must have a horse passport with them whenever they are transported.

There are other rules you must follow if you’re importing or exporting an animal, even if you’re only transporting them overseas temporarily.

Death and disease

If you think that a horse has a notifiable disease then you must immediately contact your local Animal Health Office.

Fallen stock

If a horse dies or has to be put down on your premises, you will have to arrange its disposal as fallen stock under animal by-products (ABPs) controls.

This includes:

entire animal bodies

parts of animals

products of animal origin

other products obtained from animals that are not for human consumption.

You must deal with ABPs promptly to protect people, animals and the environment. In most cases, this will mean arranging for them to be taken away to approved premises, like:

rendering plants

incinerators

collection centres

storage plants

Your local council can provide a list of approved premises for the disposal of ABPs.

The National Fallen Stock Scheme is a not-for-profit scheme which helps farmers and animal owners to follow the law on disposing of fallen stock.


Health and safety using farm vehicles and machinery

Overview

If you own or manage a farm, you’re responsible for ensuring the health and safety of your workers and anyone who’s affected by what they do.

You must:

carry out a assessment of any risks related to your farm

have a plan to manage these risks and protect people from harm

plan and set standards to be sure that your health and safety practices work

check how you’re doing through regular inspections and monitoring

You must make sure that all farming vehicles and equipment are:

safe to use

appropriate for the jobs they are used for

their safety risks are reduced as much as possible

Health and safety assessments

The Health and Safety Executive (HSE) has produced guidance to help farmers conduct health and safety assessments of their farms.

The ‘Farmwise’ guide also provides information and guidance on health and safety for farm vehicles and machinery.

Buying vehicles and equipment

CE Mark

Most new machines, vehicles or pieces of farming equipment you buy must be ‘CE’ marked. This mark means that it has been built to meet minimum legal safety requirements.

Most new machines or pieces of equipment should also have:

a ‘declaration of conformity’ to show that it meets EU standards

a manual

information on noise levels

Second-hand equipment and vehicles

Before using second hand machinery, you should:

make sure that it complies with the Provision and Use of Work Equipment Regulations 1998

get the operator’s manual or suitable instructions for use

replace or repair any missing or damaged safety guards before use

Maintaining vehicles and equipment

You must make sure that all your equipment is properly maintained and in good working order. You’ll need to perform regular maintenance checks on all of your vehicles and machinery.

You can find useful equipment maintenance checklists on the British Agricultural and Garden Machinery Association website.

The Department for Transport also provides guidance on performing health checks on farm vehicles.

You can find information on the safe use of agricultural machinery on the Health and Safety Executive website.

Noise levels

High levels of noise can damage hearing.  By law, you must assess the level of noise in areas where people work for you. You must take action where noise exceeds certain levels.

If you have noisy machinery or equipment, you should consider:

providing hearing protection for operators

using barriers or screens to block sound

using materials to absorb sound

limiting the time spent in noisy environments

Read information from the Health and Safety Executive (HSE) on noise levels at work.