Company Tax Returns

Overview

Your company or association must file a Company Tax Return if you get a ‘notice to deliver a Company Tax Return’ from HM Revenue and Customs (HMRC).

You must still send a return if you make a loss or have no Corporation Tax to pay.

You do not send a Company Tax Return if you’re self-employed as a sole trader or in a partnership - but you must send a Self Assessment return.

What it involves

When you file your tax return, you work out your:

profit or loss for Corporation Tax (this is different from the profit or loss shown in your annual accounts)

Corporation Tax bill

You can either get an accountant to prepare and file your tax return or do it (file) yourself.

If you have a limited company, you may be able to file your accounts with Companies House at the same time as your tax return.

Deadlines

The deadline for your tax return is 12 months after the end of the accounting period it covers. You’ll have to pay a penalty if you miss the deadline.

There’s a separate deadline to pay your Corporation Tax bill. It’s usually 9 months and one day after the end of the accounting period.

Penalties for late filing

You’ll have to pay penalties if you do not file your Company Tax Return by the deadline (The deadline for your tax return).

Time after your deadline (The deadline for your tax return) | Penalty

1 day | £100

3 months | Another £100

6 months | HM Revenue and Customs (HMRC) will estimate your Corporation Tax bill and add a penalty of 10% the unpaid tax

12 months | Another 10% of any unpaid tax

If your tax return is late 3 times in a row, the £100 penalties are increased to £500 each.

If your tax return is more than 6 months late

If your tax return is 6 months late, HMRC (HM Revenue and Customs (HMRC)) will write telling you how much Corporation Tax they (HM Revenue and Customs (HMRC)) think you must pay. This is called a ‘tax determination’. You cannot appeal against it.

You must pay the Corporation Tax due and file your tax return. HMRC (HM Revenue and Customs (HMRC)) will recalculate the interest and penalties you need to pay.

Appeals

If you have a reasonable excuse, you can appeal against a late filing penalty by writing to your company’s Corporation Tax office.

Check recent tax forms or letters from HMRC (HM Revenue and Customs (HMRC)) for your Corporation Tax office address or call the Corporation Tax helpline.

Making changes

You must usually make any changes (‘amendments’) within 12 months of the filing deadline.

You can:

log in to HM Revenue and Customs (HMRC) online services to amend your Company Tax Return

use commercial software

send a paper return or write to your company’s Corporation Tax office

Check recent tax forms or letters from HMRC (HM Revenue and Customs (HMRC)) for the Corporation Tax office address or call the helpline.

HMRC (HM Revenue and Customs (HMRC)) may charge you a penalty for errors.

HMRC (HM Revenue and Customs (HMRC)) can make a compliance check to check for errors in your Company Tax Return.


Machine Games Duty

What you pay it on

You may have to pay Machine Games Duty (MGD) if there are machines that give cash prizes on your premises. You pay duty on:

slot and fruit machines, and other gaming machines

quiz machines and other ‘skill with prize’ machines

This guide is also available in Welsh (Cymraeg).

You do not pay it (Machine Games Duty (MGD)) on machines where the prize is less than the cost to play, or on takings from charity events, tournaments, lottery machines or if the machine is for domestic use.

Your takings from machine games will be exempt from VAT if you pay MGD (Machine Games Duty (MGD)).

If you’re responsible for MGD (Machine Games Duty (MGD)) you’ll need to register, send regular returns, pay duty (Machine Games Duty (MGD)) and keep records.

Who’s responsible for registering and paying

It’s your responsibility if you hold any of the following licences:

premises licence, for example for gambling or alcohol

family entertainment centre gaming machine permit

club premises certificate, a club gaming permit or club machine permit

prize gaming permit or amusement permit

registration certificate including a club registration certificate

bookmaking office licence or bingo club licence

licence to sell alcohol in Northern Ireland

There are different rules if you’re the tenant of a pub. You’re responsible for MGD (Machine Games Duty (MGD)), not the premises licence owner (usually the pub’s owner). When you stop being the tenant, you need to cancel your registration.

You are not responsible for MGD (Machine Games Duty (MGD)) if you supply the machines, unless you also hold the licence or permit for the premises.

If your premises (the premises) does not have a licence, HM Revenue and Customs (HMRC) will ask someone else, usually the manager or owner, to register and pay the duty (Machine Games Duty (MGD)).

You may have to pay a penalty if you do not register when you should.

Register

Register for Machine Games Duty (MGD) at least 14 days before you make your machines available to play.

You register by adding MGD (Machine Games Duty (MGD)) to your HM Revenue and Customs (HMRC) account. If you do not have one (or only have an account for personal tax), create an account as an organisation.

To register for MGD (Machine Games Duty (MGD)), you’ll need:

any licence or permit numbers for your premises

your Unique Taxpayer Reference (UTR), if you’re registered for Self Assessment or Corporation Tax

your VAT number, if you’re registered for VAT

your National Insurance number

to know how many machines you have

your accountant’s MGD (Machine Games Duty (MGD)) agent reference number and postcode, if you want them to file returns on your behalf

Register now

After you’ve registered

You’ll need to keep accurate records to show:

how you worked out the figures for your return

that the amount you’ve paid is correct

Keep your records for 4 years as HMRC (HM Revenue and Customs (HMRC)) might ask to see them.

If you want to file paper returns

Fill in and send the registration form if you want to file paper returns.

How much you pay

You pay Machine Games Duty (MGD) on the total net takings from your machine games.

This (Machine Games Duty (MGD)) is what you charge to play the games (your machine games) minus the amount you pay as winnings, including non-cash prizes.

You do not pay it (Machine Games Duty (MGD)) on takings from charity events, tournaments, lottery machines or if the machine is for domestic use.

MGD (Machine Games Duty (MGD)) rates

| Cost to play | Prize | Rate you pay

Machine type 1 - lower rate | 20 pence or less | £10 or less | 5%

Machine type 2 - standard rate | 21 pence to £5 | £11 or more | 20%

All other machine types - higher rate | More than £5 | Any | 25%

If your machine has more than one type of game, you pay the rate for the highest rated game on all takings from the machine.

File your return

You must file a Machine Games Duty (MGD) return every 3 months.

Your return (a Machine Games Duty (MGD) return) is due within 30 days of the end of the accounting period. You’ll get a reminder if you included your email address when you registered online.

You’ll need:

records of your total net takings from machine games (your machine games)

details of how you worked out the figures

You still fill in a return even if you do not owe anything, or your business has not traded during this accounting period (the accounting period). This can be for any reason, including if you’ve closed because of coronavirus (COVID-19). Enter ‘0’ in all boxes.

File your return

If you chose to file using paper forms

HM Revenue and Customs (HMRC) will send you paper forms when your return (a Machine Games Duty (MGD) return) is due. If you do not receive them, contact the helpline.

After you’ve filed your return (a Machine Games Duty (MGD) return)

Pay your Machine Games Duty bill within 30 days of the end of your accounting period (the accounting period).

You may have to pay a penalty if your return or payment is late. HMRC (HM Revenue and Customs (HMRC)) can also charge you an estimate of what you owe.

Change your details

Sign in to the Machine Games Duty (MGD) service to:

change your contact address or other details

cancel your registration if you’ve stopped trading, no longer have machine games or want to be registered as part of a group of companies

add, change or remove an authorised agent to file returns for you

You can also contact HM Revenue and Customs (HMRC) by phone or post. You’ll need to tell them (HM Revenue and Customs (HMRC)) your registration number.

Switch to file online instead of sending paper returns

If you already have an HMRC (HM Revenue and Customs (HMRC)) online account, sign in to add the MGD service (the Machine Games Duty (MGD) service).

Otherwise, register for an HMRC (HM Revenue and Customs (HMRC)) account and sign up for MGD (the Machine Games Duty (MGD) service).


Pay your VAT bill

Overview

Before you pay your VAT bill, make sure your deadline has not passed. Your deadline will be shown on your VAT return.

There are different deadlines if you use:

the Annual Accounting Scheme

payments on account

Pay now

There’s a different way to pay a VAT Mini One Stop Shop (VAT MOSS) bill.

Ways to pay

Make sure your payment will reach HM Revenue and Customs’ (HMRC) bank account by the deadline. You may have to pay a surcharge if you do not pay on time.

You can use the VAT payment deadline calculator to work out how much time to allow.

Same or next day

online or telephone banking (Faster Payments)

CHAPS

3 working days

Direct Debit

Bacs

standing order (only for businesses using the Annual Accounting Scheme or Payments on Account)

online by debit or corporate credit card

at your bank or building society

If the deadline falls on a weekend or bank holiday, your payment must arrive in HMRC’s (HM Revenue and Customs’ (HMRC)) bank account (HM Revenue and Customs’ (HMRC) bank account) on the last working day before it (the deadline) (unless you pay by Faster Payments).

Direct Debit

Use your VAT online account to set up a Direct Debit.

Set up the Direct Debit (a Direct Debit) at least 3 working days before you submit your online VAT return, otherwise the payment will not be taken from your bank account in time.

Once you’ve set up the Direct Debit (a Direct Debit), payments will be collected automatically from your bank account 3 working days after the payment deadline on your VAT return.

If you file your VAT return late, your payment will be taken 3 days after you file the return (your VAT return).

You cannot pay by Direct Debit if you have a ‘payments on account’ arrangement.

If you’ve signed up to Making Tax Digital

Businesses that have signed up for Making Tax Digital and usually pay VAT by Direct Debit do not need to set up a new one.

HMRC (HM Revenue and Customs’ (HMRC)) will transfer your Direct Debit to the new system.

If you use the Annual Accounting Scheme

Businesses that use the Annual Accounting Scheme can only set up an automatic Direct Debit online for balancing payments.

You can set up a Direct Debit for regular payments using form VAT 623.

Getting VAT repayments

The bank account details you use to set up your Direct Debit will not be used for VAT repayments.

To get VAT repayments paid into your bank account, update the registration details in your VAT online account. Otherwise HMRC (HM Revenue and Customs’ (HMRC)) will send you a cheque.

Make an online or telephone bank transfer

You can pay HM Revenue and Customs (HMRC) (HM Revenue and Customs’ (HMRC)) by Faster Payments, CHAPS or Bacs.

Sort code | Account number | Account name

08 32 00 | 11963155 | HMRC (HM Revenue and Customs’ (HMRC)) VAT

Reference number

You’ll need your 9-digit VAT registration number to make a payment.

Find your registration number:

in your VAT online account

on your VAT registration certificate

Do not put any spaces between the digits when paying your VAT bill.

Your payment may be delayed if you use the wrong reference number.

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach HMRC (HM Revenue and Customs’ (HMRC)) on the same or next day, including weekends and bank holidays.

CHAPS payments usually reach HMRC (HM Revenue and Customs’ (HMRC)) the same working day if you pay within your bank’s processing times.

Bacs payments usually take 3 working days.

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

Account number (IBAN) | Bank identifier code (BIC) | Account name

GB36BARC20051773152391 | BARCGB22 | HMRC (HM Revenue and Customs’ (HMRC)) VAT

HMRC’s banking address is:

By debit or corporate credit card online

You can pay online.

There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

Find your registration number:

in your VAT online account

on your VAT registration certificate

Allow 3 working days for your payment to reach HM Revenue and Customs’ (HM Revenue and Customs’ (HMRC)) bank account.

If you’re unable to pay your VAT bill in full by card, you should use another payment method like a bank transfer.

At your bank or building society

You’ll need to order paying-in slips online or by phone from HM Revenue and Customs (HMRC) (HM Revenue and Customs’ (HMRC)) before you can pay this way. It can take up to 6 weeks for them to arrive.

Use the paying-in slips (paying-in slips) to pay at your own bank or building society by cash or cheque. Make your cheque payable to ‘HM Revenue and Customs only’.

Write your 9-digit VAT registration number on the back of your cheque. You will find your registration number:

in your VAT online account

on your VAT registration certificate

Standing order

Businesses using the Annual Accounting Scheme or making payments on account can pay a VAT bill by standing order. Standing orders take 3 working days to reach HM Revenue and Customs’ (HMRC) bank account.

Annual Accounting Scheme

Ask to pay by standing order on your application form for the Annual Accounting Scheme.

After you’ve received a letter from HMRC (HM Revenue and Customs’ (HMRC)) accepting your application, set up a standing order using either:

form VAT 622

online or telephone banking

Payments on account

Set up a standing order using either:

form VAT 622

online or telephone banking

Check your payment has been received

View your VAT online account to see if your payment has been received - it should update within 48 hours.

Pay your UK VAT MOSS bill

The UK VAT Mini One Stop Shop (VAT MOSS) scheme closes on 10 January 2021.

You must send your final UK VAT MOSS return and payment by 20 January 2021. You will not be able to submit a return after 31 January 2021.

If you sell digital services to customers in the EU you must either register for VAT MOSS (UK VAT MOSS) in an EU country, or pay VAT in each country you supply to. Find out about registering for VAT in EU countries.

Ways to pay

Businesses that are VAT registered in the UK can pay by Faster Payments, CHAPS or Bacs to the Union VAT MOSS account. Businesses outside the EU should use the Non-Union VAT MOSS account.

Use the payment reference HMRC (HM Revenue and Customs’ (HMRC)) sent you when you submitted your VAT MOSS Return. You can also find it by logging in to your online account and checking the confirmation message.

Union VAT MOSS account details

08 32 00 | 12001047 | HMRC VAT ON E

You cannot combine your VAT MOSS (UK VAT MOSS) payment with your normal UK VAT Return payment, because it goes to a different bank account.

How long it takes

Payments made by Faster Payments (online or telephone banking) will usually reach HMRC (HM Revenue and Customs’ (HMRC)) on the same or next day.

Non-Union VAT MOSS account details

Use the Non-Union VAT MOSS bank details if your business is based outside the EU.

GB34BARC20051710753491 | BARCGB22 | HMRC VAT ON E (HM Revenue and Customs’ (HMRC))

To avoid underpaying HMRC (HM Revenue and Customs’ (HMRC)) because of bank charges, ask your bank to use the code ‘OUR’ in the ‘Detail of charge’ field when they process your payment.

HMRC’s (HM Revenue and Customs’ (HMRC)) banking address for Non-Union VAT MOSS payments is:


Tax when your limited company gives to charity

Overview

Your limited company pays less Corporation Tax when it gives the following to charity:

money

equipment or trading stock (items it (Your limited company) makes or sells)

land, property or shares in another company (shares in your own company don’t qualify)

employees (on secondment)

sponsorship payments

You can claim tax relief by deducting the value of your donations from your total business profits before you pay tax.

There are different rules for sole traders and partnerships.

Donating money

Your limited company can pay less Corporation Tax when it (Your limited company) gives money to a charity or community amateur sports club (CASC).

Deduct the value of the donations (the value of your donations) (money) from your total business profits before you pay tax.

Payments that don’t qualify

You can’t deduct payments that:

are loans that will be repaid by the charity

are made on the condition that the charity will buy property from your company (Your limited company) or anyone connected with it (Your limited company)

are a distribution of company profits (eg dividends)

If you’re given something in return

Any benefits you’re given in return for your donation (eg tickets to an event) must be below a certain value.

Donation amount | Maximum value of benefit

Up to £100 | 25% of the donation

£101 - £1,000 | £25

£1,001 and over | 5% of the donation (up to a maximum of £2,500)

This applies to benefits given to any person or company connected with your company (Your limited company), including close relatives.

If you get a benefit that’s related to the company (Your limited company) your donation qualifies as a sponsorship payment.

Equipment and trading stock

Your limited company pays less Corporation Tax if it gives equipment or items it makes or sells (‘trading stock’) to a charity or community amateur sports club (CASC).

Giving equipment

You can claim full capital allowances on the cost of equipment.

To qualify, the equipment must have been used by your company (Your limited company). This includes things like:

office furniture

computers and printers

vans and cars

tools and machinery

Giving trading stock

If your company donates its trading stock to a charity or CASC, you don’t have to include anything in your sales income for the value of the gift. This means you get tax relief on the cost of the stock you’ve given away.

VAT

If your company is VAT-registered, you’ll need to account for VAT on the items you give away.

However, you can apply zero VAT to the items (the items you give away) - even if you normally charge the standard or reduced rate - if your company makes the donation specifically so that the charity can:

sell the items

hire out the items

export the items

This means you can reclaim the VAT on the cost of the trading stock you donate.

If you can’t zero rate the items (the items you give away), use the VAT rate you normally apply to them (the items you give away).

Land, property and shares

Your limited company could pay less Corporation Tax if it gives or sells any of the following to charity:

land or property

shares in another company

You can’t claim for gifts or sales of shares in your own company.

Contact your chosen charity first to make sure it can accept your gift.

What you get

If you give these to charity (including selling them for less than they’re worth):

you won’t have to pay tax on capital gains

you can deduct the value of the gift (its ‘market value’) from your business profits before you pay tax

If you donate or sell to a community amateur sports club (CASC), you don’t pay tax on capital gains but you can’t deduct the value of the gift from your business profits.

Work out the market value (the value of the gift)

You’ll need to know how much the gift would sell for in an open market (its (the gift) ‘market value’) to calculate your tax relief. You can get professional help with this.

What you need to do

You must keep documents relating to the donation to show that you’ve made the gift or sale and that the charity (your chosen charity) has accepted it. You must keep these records for at least 6 years.

Land or property

You must get a letter or certificate from the charity (your chosen charity) which contains:

a description of the land or property (the donation)

the date of the gift or sale (the donation) (the ‘disposal date’)

a statement confirming that it (your chosen charity) now owns the land or property

Shares

You must fill in a stock transfer form to take the shares out of your company’s name and put them into the charity’s (your chosen charity) name.

Selling land, property or shares on behalf of a charity

When you offer a gift of land, property or shares, the charity (a charity) may ask you to sell the gift on its (a charity) behalf.

You can do this (sell) and still claim tax relief for the donation (a gift of land, property or shares), but you must keep records of the gift (a gift of land, property or shares) and the charity’s (a charity) request (ask). Without them, you might have to pay Corporation Tax.

Seconding employees

You can deduct any costs as normal business expenses if:

your company temporarily transfers an employee to work for a charity (known as a ‘secondment’)

an employee volunteers for a charity in work time

Your company must continue to pay the employee (an employee) and run Pay As You Earn (PAYE) on their (an employee) salary. You can set the costs (including wages and business expenses) against your taxable profits as if they (an employee) were still working for you.

You can’t claim the costs of employees on secondment or volunteering at a community amateur sports club (CASC).

Sponsoring a charity

Charity sponsorship payments are different from donations because your company (your company’s) gets something related to the business in return.

You can deduct sponsorship payments from your business profits before you pay tax by treating them as business expenses.

What qualifies

Payments qualify as business expenses if the charity:

publicly supports your products or services

allows you to use their (the charity) logo in your own printed material

allows you to sell your goods or services at their (the charity) event or premises

links from their (the charity) website to yours

If you’re unsure whether a charity payment qualifies as a sponsorship payment or a donation, contact the charities helpline.

How to claim

There are different ways to claim tax relief depending on the type of donation you make.

Deduct from your profits

Claim relief in the Company Tax Return that covers  the accounting period during which you made the donation or sale if you have:

donated money

given or sold land, property or shares

Enter the total value of your donations in the ‘Qualifying donations’ box of the ‘Deductions and Reliefs’ section of your tax return.

There are special rules for working out the value of your donation if you give or sell land, property or shares to a charity.

Deduct as business expenses

Deduct costs as normal business expenses in your company’s annual accounts if you have:

seconded employees

sponsored a charity

Claim capital allowances

Claim capital allowances on the cost of equipment you donate in your company’s annual accounts.

If you donate more than your profit

The most you can deduct is the amount that reduces your company’s profits to zero.

If you donate more than your total profits you can’t:

declare trading losses on your tax return

carry over any remaining amount to your next tax return


What you must do as a Construction Industry Scheme (CIS) subcontractor

Overview

You should register for the Construction Industry Scheme (CIS) if you work for a contractor and you’re one of the following:

self-employed

the owner of a limited company

a partner in a partnership or trust

Under CIS (the Construction Industry Scheme (CIS)), a contractor must deduct 20% from your payments and pass it to HM Revenue and Customs (HMRC).

These deductions (deduct) count as advance payments towards your tax and National Insurance bill.

If you do not register for the scheme (the Construction Industry Scheme (CIS)), contractors must deduct 30% from your payments instead.

If you do not want deductions made

If you do not want deductions to be made in advance by contractors, you can apply for ‘gross payment status’. You can do this when you register for CIS (the Construction Industry Scheme (CIS)).

You do not need to register for CIS (the Construction Industry Scheme (CIS)) if you’re an employee. Check your employment status if you’re not sure.

How to register

To register for the Construction Industry Scheme (CIS) you’ll need:

your legal business name - you can also give a trading name if it’s different to your business name

your National Insurance Number

the unique taxpayer reference number (UTR) for your business

your VAT registration number (if you’re VAT registered)

If you’re a subcontractor and a contractor (you pay subcontractors to do construction work), you’ll need to register for CIS (the Construction Industry Scheme (CIS)) as both.

Register as a sole trader

If you’re a sole trader and you already have a UTR, you can register for CIS (the Construction Industry Scheme (CIS)) online. You’ll need the Government Gateway user ID and password you used when you registered for Self Assessment (or another government service).

You can apply for gross payment status (‘gross payment status’) at the same time.

If you do not have a UTR, register as a new business for Self Assessment (Self Assessment (or another government service) and choose ‘working as a subcontractor’ when prompted. You’ll be registered for Self Assessment (Self Assessment (or another government service) and CIS (the Construction Industry Scheme (CIS)) at the same time.

You can also call the CIS (the Construction Industry Scheme (CIS)) helpline to register.

Register as another type of business

Fill in the online form for limited companies or the online form for partnerships.

HMRC will register the partnership separately to your sole trader registration. They will need the partnership UTR and trading name.

You are based abroad

You should still register for CIS (the Construction Industry Scheme (CIS)) if you are a subcontractor based abroad but do construction work in the UK.

Help and support

Call the CIS helpline for help with registering.

You can also sign up for webinars and emails or watch videos from HMRC about CIS (the Construction Industry Scheme (CIS)).

Get paid

To be paid correctly by a contractor, make sure you give them the exact same legal business name or trading name you gave when you registered for the Construction Industry Scheme (CIS). You should also give them your Unique Taxpayer Reference (UTR) so they can verify you.

If you do not, this could affect how much you get paid.

Deduction rates

When a contractor pays you under CIS (the Construction Industry Scheme (CIS)), they’ll normally make deductions at the standard rate of 20%.

Contractors will make deductions at a higher rate of 30% if:

you are not registered for CIS (the Construction Industry Scheme (CIS))

they (Contractors) cannot verify you

you give the wrong name for your business

Your contractor should give you monthly statements of payments and deductions. Use them to calculate whether you still owe tax and National Insurance to HM Revenue and Customs (HMRC) (HMRC) or are due a refund.

Gross payment status

You can apply for gross payment status when you register for CIS (the Construction Industry Scheme (CIS)). This means the contractor will not make deductions from your payments and you’ll pay all your tax and National Insurance at the end of the tax year.

What does not count as your pay

Contractors will not make a deduction from amounts you charge on your invoice for:

VAT

materials that you have paid for directly

equipment which is now unusable (‘consumable stores’)

plant hired for the job

manufacturing or prefabricating materials

Pay tax and claim back deductions

When you’re registered with the Construction Industry Scheme (CIS), you’re still responsible for paying the correct tax and National Insurance for your business, even if deductions have been made by contractors throughout the year.

Contractors will give you a monthly statement of what they’ve paid you and deductions they’ve made to help with your accounting.

Sole traders and partners

At the end of the tax year, send in your Self Assessment tax return as usual. You should record:

the full amounts on your invoices as income

any deductions contractors have made in the ‘CIS (the Construction Industry Scheme (CIS)) deductions’ field

HM Revenue and Customs (HMRC) (HMRC) will work out your tax and National Insurance bill and take off any deductions made by contractors.

If you still owe tax after this, you’ll need to pay it by 31 January following the end of the tax year.

If you’re due a tax refund, HMRC will pay the money back.

Limited companies

If you have gross payment status, declare all your income in your Corporation Tax return as usual.

If you pay CIS deductions, you must claim these back through your company’s monthly payroll scheme. Do not try to claim back through your Corporation Tax return - you may get a penalty if you do.

Send your monthly Full Payment Submission (FPS) as usual to HMRC.

Also send an Employer Payment Summary (EPS). Enter the total CIS deductions for the year to date.

HMRC will take your CIS deductions off what you owe in PAYE tax and National Insurance. Pay the balance by the usual date.

If your company’s PAYE bill for the period is reduced to zero and you still have some CIS deductions you have not been able to claim back, carry these (CIS deductions) forward to the next month or quarter (in the same tax year (the tax year)). Tell HMRC in the EPS (an Employer Payment Summary (EPS)) that you have nothing to pay.

If HMRC thinks your claim is wrong

HMRC may ask you to provide evidence for your CIS deductions (the total CIS deductions for the year to date) or to change your claim.

If you do not do this by the deadline they (HMRC) give you, you will not be able to make any more claims in that tax year (the year to date).

You can appeal HMRC’s (HMRC) decision. They (HMRC)’ll tell you how to do this.

Keep records

Your company (your company’s) must keep a record of amounts claimed back against your monthly or quarterly PAYE bill.

You can use form CIS132 to do this (Keep) or keep your own records.

If you paid too much in CIS deductions

HMRC will pay back any deductions your company (your company’s) has not been able to claim back from its (your company’s) PAYE bill during the tax year (the year to date).

If your company goes into administration

If your company goes into administration or liquidation, the person managing it (your company) should write to HMRC to ask for CIS deductions to be repaid straight away.

If you do not have all your CIS statements

If you have not received all the CIS statements you need (all your CIS statements) from your contractor, you can ask them (HMRC) to send you replacement copies.

If the contractor you’re working for (your contractor) stops trading and you have not been able to get all your CIS statements you should write to HMRC.

Include the following information:

your name, address and Unique Taxpayer Reference (UTR)

the name and address of the contractor (your contractor)

the contractor’s (your contractor) tax reference - if you know it

the dates of the payments or the tax months when the contractor (your contractor) paid you

the reason why you do not have the statements or duplicates

How to get gross payment status

You can apply for gross payment status when you register for CIS.

This means contractors will pay you in full, without deductions. You’ll pay all your tax and National Insurance at the end of the tax year (the year to date).

If you’re already registered for CIS, you can apply for gross payment status by calling the CIS helpline or applying online.

Apply for gross payment status online

Sign in to Government Gateway - you’ll need the Government Gateway user ID and password you used when you registered for CIS. If you do not have a user ID, you can create one when you register for CIS.

From ‘Your tax account’, go to ‘Other services’.

Choose ‘Construction Industry Scheme – Subcontractors’.

To qualify

You must show HM Revenue and Customs (HMRC) (HMRC) that your business passes some tests. You’ll need to show that:

you’ve paid your tax and National Insurance on time in the past

your business does construction work (or provides labour for it) in the UK

your business is run through a bank account

HMRC will look at your turnover for the last 12 months. Ignoring VAT and the cost of materials, your turnover must be at least:

£30,000 if you’re a sole trader

£30,000 for each partner in a partnership, or at least £100,000 for the whole partnership

£30,000 for each director of a company, or at least £100,000 for the whole company

If your company’s controlled by 5 people or fewer, you must have an annual turnover of £30,000 for each of them.

You could be fined if you provide false information or help someone else to make a false application.

Paying tax when you have gross payment status

You must declare your payments as income at the end of the tax year (the year to date) in:

your Self Assessment tax return if you’re a sole trader or partner

your Corporation Tax return if you own a limited company

Annual review

If you have gross payment status, HM Revenue and Customs (HMRC) (HMRC) will review your business every year, to decide if you can keep your status (gross payment status).

You must be on time with your tax returns and payments to keep your gross payment status (gross payment status).

If you run a limited company, HMRC will review the company itself, rather than individual directors or shareholders.

You do not meet all the conditions

You could fail the review and HMRC will remove your gross payment status. You’ll be allowed a small amount of late payments or returns.

Contact HMRC if you have problems paying your tax on time. If HMRC give you more time to pay, this will not affect your gross payment status.

You fail your review (the review)

You’ll get a letter explaining you’re about to fail the review, along with the reasons why.

If you disagree, you can write back with your reasons.

If HMRC accept your explanation, they (HMRC) will not remove your gross payment status.

If you do not reply to the letter or HMRC does not accept your explanation, they (HMRC)’ll write to explain:

what conditions you have not met

that they (HMRC)’re withdrawing your gross payment status (gross payment status) in 90 days

If you think HMRC have made the wrong decision, you have 30 days from the date of this letter (the letter) to appeal.

Reapplying for gross payment status

If HMRC cancel your gross payment status (gross payment status), you need to wait a year from the date of the cancellation before you can reapply.

Changes you need to report

Report changes by calling the Construction Industry Scheme (CIS) helpline.

Tell them (the Construction Industry Scheme (CIS) helpline) if you:

change from a sole trader to a partnership

leave a partnership or company to become a sole trader

create a company or change your business to a company

You’ll usually need to register again for CIS - as you cannot transfer the registration from your old business structure.

If you have gross payment status, you’ll need to apply again.

You must also tell HM Revenue and Customs (HMRC) (HMRC) if you:

change your trading name

change your business, private or registered office address

stop trading

add new shareholders - HMRC may withdraw your gross payment status if you do not tell them (HMRC) within 30 days

Stop trading

If your business goes into administration it can keep receiving payments for work it’s done under CIS. It should be paid in the same way that it was paid normally - either gross or under deduction.


Avoid and report anti-competitive activity

Overview

All businesses, whatever their size, must understand how they’re affected by competition law.

You must follow the rules on all types of anti-competitive activity including:

price fixing, bid rigging and other ways of agreeing not to compete (sometimes called ‘cartels’)

abuse of a dominant market position

You should manage the risk of breaking the law, for example by having clear policies, guidelines and training for your staff.

You can report anti-competitive activity if you think another business is breaking the law, or if you might have been involved yourself.

If you’re involved in anti-competitive activity

Your business can be fined up to 10% of its worldwide turnover and sued for damages.

You can be fined or sent to prison for up to 5 years if you’re found guilty of being involved in cartel activity.

Company directors can be disqualified from being a director for up to 15 years.

Get legal advice or contact the Competition Pro Bono Scheme if you think something your business is doing might break the law.

Types of anti-competitive activity

You must avoid all types of anti-competitive activity in your business including:

agreeing not to compete with another business

abusing a dominant position

You can report anti-competitive activity if you see it.

Agreeing not to compete with another business (‘cartels’)

If 2 or more businesses agree not to compete with each other in certain ways, it’s called a ‘cartel’.

The rules on cartels apply to businesses of any size.

Rules about cartels cover:

price fixing

bid rigging

sharing markets or customers

sharing commercially sensitive information

An agreement does not have to be in writing for it to be illegal. You can break the law if you have an informal conversation (or ‘gentleman’s agreement’) with another business, even if the agreement is not carried out.

You can work with other businesses without breaking competition law. Get legal advice or contact the Competition Pro Bono Scheme if you need to, and make sure you manage any risks.

Price fixing

You must not discuss the prices you’re going to charge your customers with your competitors.

You’ll be breaking the law if you agree with another business:

to charge the same prices to your customers

to offer discounts or increase your prices at the same time

to charge the same fees to intermediaries, for example retailers selling your products

Bid rigging

You cannot discuss bids for a contract tender with your competitors. Bid rigging includes:

agreeing with your competitors how much you’ll bid for a contract or share information about your bid

taking turns to win contracts

asking other businesses to bid when they do not want the contract (contracts) (called ‘cover bids’)

paying other businesses not to bid or when you win a tender

agreeing with other businesses not to bid or to withdrawing your bid

Market sharing

You cannot agree with other businesses to share markets or customers. You’ll be breaking competition law (the law) if you agree with another business:

not to approach each other’s customers

not to compete with them (each other’s) for customers, for example in specific locations

Sharing information

You cannot share information with other businesses that might reduce competition between you, for example information about:

prices

production

your suppliers, customers or contractors

the markets you sell or plan to sell to

This includes sharing information through a third party, for example a trade association.

Abusing a dominant position

Your business might have a ‘dominant position’ in the market if:

it (Your business) has more than a 40% market share

it (Your business)’s not affected by normal competitive restraints

You might be abusing your dominant position if you’re unfair to your customers or other businesses, for example you:

treat customers differently, for example by offering different prices or terms to similar customers

make customers buy products they do not want, for example forcing them to take warranties for electrical products

charge low prices that do not cover your costs so you drive out competitors

If you think you have a dominant market position, get legal advice or contact the Competition Pro Bono Scheme to find out what you can and cannot do.

Other anti-competitive activities

You must avoid other activities that break competition law, eg:

buying or selling jointly with your competitors

agreeing with your competitors to reduce production of something to raise its market value

restricting how much other businesses can sell your product for

agreeing with your competitors not to sell to certain customers or deal with certain suppliers

having long-term exclusive contracts with any customers or suppliers

Manage risk

The people who run your business are responsible for ensuring it does not break competition law. You should:

work out where your business is at risk and how serious any risks are

set up policies, guidelines and training for your staff if you need to

Your business can still be given a penalty and sued for damages even if your senior managers did not know about the illegal activity.

Work out if your business is at risk

You’re more likely to be at risk if:

you or your employees have contact with your competitors, for example at conferences or trade association meetings

your employees regularly move to or from jobs with your competitors

you have partnerships with your competitors, for example joint buying or selling

you have any long-term exclusive contracts with any customers or suppliers

your business has a dominant position in any market where you do business

Set up policies, guidelines and training

You should ask a senior member of staff, for example a director, to make sure your employees know how to avoid and report anti-competitive behaviour.

There’s further guidance from the Competition and Markets Authority (CMA) on reducing the risk of your business breaking the law.

Report anti-competitive activity

The way you report anti-competitive activity depends on the type of activity.

Report a cartel

A cartel is where two or more businesses agree not to compete with each other, for example by sharing a market or fixing prices.

Contact the Competition and Markets Authority (CMA) cartels hotline if you:

know about a cartel

have been involved in one

You may:

get a financial reward for information that leads to an investigation

be treated with leniency if you report a cartel you’ve been involved with

Report other anti-competitive activity

Tell the CMA if you have concerns about anti-competitive activity. Email general.enquiries@cma.gov.uk with the following information:

your contact details

the business you have concerns about and a description of the issue along with any supporting evidence

the market area according to the UK Standard Classification Index

details of any other organisations you have contacted

If you want help with a consumer problem, contact Citizens Advice (or the Financial Conduct Authority for consumer credit-related issues).

Report your concerns to an industry regulator

You can also report concerns about anti-competitive activity in certain sectors to a regulator. These are:

Civil Aviation Authority for airports and air traffic services

Financial Conduct Authority for financial services in the UK

Monitor for health services in England

Ofcom for television, radio, telephone, postal and internet services

Ofgem for gas and electricity in England, Wales and Scotland

Ofwat for water and sewage services in England and Wales

Office of Road and Rail for railways in England, Wales and Scotland

Payment Systems Regulator for payment systems in the UK

Utility Regulator for gas, electricity, water and sewerage in Northern Ireland


Running a limited company

Directors' responsibilities

As a director of a limited company, you must:

follow the company’s (a limited company) rules, shown in its (a limited company) articles of association

keep company records and report changes

file your accounts and your Company Tax Return

tell other shareholders if you might personally benefit from a transaction the company (a limited company) makes

pay Corporation Tax

You can hire other people to manage some of these things day-to-day (for example, an accountant) but you’re still legally responsible for your company’s (a limited company) records, accounts and performance.

You may be fined, prosecuted or disqualified if you do not meet your responsibilities as a director.

Contact your professional adviser or trade association to find out more.

Taking money out of a limited company

How you take money out of the company (a limited company) depends on what it (a limited company)’s for and how much you take out.

Salary, expenses and benefits

If you want the company (a limited company) to pay you or anyone else a salary, expenses or benefits, you must register the company (a limited company) as an employer.

The company (a limited company) must take Income Tax and National Insurance contributions from your salary payments and pay these to HM Revenue and Customs (HMRC), along with employers’ National Insurance contributions.

If you or one of your employees make personal use of something that belongs to the business, you must report it as a benefit and pay any tax due.

Dividends

A dividend is a payment a company can make to shareholders if it has made a profit.

You cannot count dividends as business costs when you work out your Corporation Tax.

Your company must not pay out more in dividends than its available profits from current and previous financial years.

You must usually pay dividends to all shareholders.

To pay a dividend, you must:

hold a directors’ meeting to ‘declare’ the dividend (a dividend)

keep minutes of the meeting (a directors’ meeting), even if you’re the only director

Dividend paperwork

For each dividend payment the company (a company) makes, you must write up a dividend voucher showing the:

date

company name

names of the shareholders being paid a dividend

amount of the dividend

You must give a copy of the voucher to recipients of the dividend and keep a copy for your company’s (a company) records.

Tax on dividends

Your company (a company) does not need to pay tax on dividend payments. But shareholders may have to pay Income Tax if they’re over £2,000.

Directors’ loans

If you take more money out of a company than you’ve put in - and it’s not salary or dividend  - it’s called a ‘directors’ loan’.

If your company makes directors’ loans, you must keep records of them. There are also some detailed tax rules about how directors’ loans are handled.

Company changes you must report

You must report certain changes to Companies House.

Changing your company’s registered office address

You must tell Companies House if you want to change your company’s registered office address. If the change is approved, they (Companies House) will tell HM Revenue and Customs (HMRC).

Your company’s new registered office address (your company’s registered office address) must be in the same part of the UK that the company (a company) was registered (incorporated).

For example, if your company was registered in England and Wales, the new registered office address (your company’s registered office address) must be in England or Wales.

Your address (your company’s registered office address) will not officially change until Companies House has registered it (your company’s registered office address).

Other changes you must report

You must tell HMRC (HM Revenue and Customs (HMRC)) if:

your business’ contact details change - for example, your name, gender, business name or your personal or trading address

you appoint an accountant or tax adviser

You must tell Companies House within 14 days if you make changes to:

the address where you keep your records, and which records you keep there

directors or their personal details, like their address

‘people with significant control’ (PSC), or their (directors) personal details like a new address

company secretaries (appointing a new one or ending an existing one’s appointment)

You must tell Companies House within a month if you issue more shares in your company.

How to report changes to Companies House

You can:

use the Companies House online service

fill in and send paper forms

Changes that shareholders must approve

You may need to get shareholders to vote on the decision if you want to:

change the company name

remove a director

change the company’s articles of association

This is called ‘passing a resolution’. Most resolutions will need a majority to agree (called an ‘ordinary resolution’). Some might require a 75% majority (called a ‘special resolution’).

Companies House has more details about the types of changes and resolutions you must report to them (Companies House).

Your new company name will not take effect until it’s registered by Companies House - they (Companies House)’ll tell you when this happens.

Shareholder voting

When you’re working out whether you have a majority, count the number of shares that give the owner the right to vote, rather than the number of shareholders.

You do not necessarily need to have a meeting of shareholders to pass a resolution. If the right amount of shareholders have told you they agree, you can confirm the resolution in writing. But you must write to all shareholders letting them know about the decision.

Company and accounting records

You must keep:

records about the company itself (the company’s)

financial and accounting records

You can hire a professional (for example, an accountant) to help with your tax.

HM Revenue and Customs (HMRC) may check your records to make sure you’re paying the right amount of tax.

Records about the company (the company’s)

You must keep details of:

directors, shareholders and company secretaries

the results of any shareholder votes and resolutions

promises for the company (the company’s) to repay loans at a specific date in the future (‘debentures’) and who they must be paid back to

promises the company (the company’s) makes for payments if something goes wrong and it’s the company’s fault (‘indemnities’)

transactions when someone buys shares in the company

loans or mortgages secured against the company’s assets

You must tell Companies House if you keep the records somewhere other than the company’s registered office address.

Register of ‘people with significant control’

You must also keep a register of ‘people with significant control’ (PSC). Your PSC register (Register of ‘people with significant control’) must include details of anyone who:

has more than 25% shares or voting rights in your company

can appoint or remove a majority of directors

can influence or control your company or trust

You still need to keep a record if there are no people with significant control.

Read more guidance on keeping a PSC register if your company’s ownership and control is not simple.

Accounting records

You must keep accounting records that include:

all money received and spent by the company (the company’s), including grants and payments from coronavirus support schemes

details of assets owned by the company

debts the company (the company’s) owes or is owed

stock the company (the company’s) owns at the end of the financial year

the stocktakings you used to work out the stock figure

all goods bought and sold

who you bought and sold them to and from (unless you run a retail business)

You must also keep any other financial records, information and calculations you need to prepare and file your annual accounts and Company Tax Return. This includes records of:

all money spent by the company (the company’s), for example receipts, petty cash books, orders and delivery notes

all money received by the company (the company’s), for example invoices, contracts, sales books and till rolls

any other relevant documents, for example bank statements and correspondence

You can be fined £3,000 by HMRC or disqualified as a company director if you do not keep accounting records.

How long to keep records

You must keep records for 6 years from the end of the last company financial year they relate to, or longer if:

they (records) show a transaction that covers more than one of the company’s accounting periods

the company (the company’s) has bought something that it (the company’s) expects to last more than 6 years, like equipment or machinery

you sent your Company Tax Return late

HMRC has started a compliance check into your Company Tax Return

If your records are lost, stolen or destroyed

If you cannot replace your records after they were lost, stolen or destroyed you must:

do your best to recreate them (your records)

tell your Corporation Tax office straight away

include this information in your Company Tax Return

Confirmation statement (annual return)

You need to check that the information Companies House has about your company is correct every year. This is called a confirmation statement (previously an annual return).

Check your company’s details

You need to check the following:

the details of your registered office, directors, secretary and the address where you keep your records

your statement of capital and shareholder information if your company (your company’s) has shares

your SIC code (the number that identifies what your company (your company’s) does)

your register of ‘people with significant control’ (PSC)

Check the Companies House register.

Send your confirmation statement

Send your confirmation statement online or by post. It costs £13 to file your confirmation statement online, and £40 by post.

If you need to report changes

You can report changes to your statement of capital, shareholder information and SIC codes at the same time.

You cannot use the confirmation statement to report changes to:

your company’s officers

the registered office address

the address where you keep your records

people with significant control

You must file those changes separately with Companies House.

When it’s due

Your confirmation statement is due usually a year after either:

the date your company (your company’s) incorporated

the date you filed your last annual return or confirmation statement

You can file your confirmation statement up to 14 days after the due date.

Sign up to get an email reminder when your confirmation statement is due.

You can be fined up to £5,000 and your company may be struck off if you do not send your confirmation statement.

Signs, stationery and promotional material

Signs

You must display a sign showing your company name at your registered company address and wherever your business operates. If you’re running your business from home, you do not need to display a sign there.

The sign must be easy to read and to see at any time, not just when you’re open.

Stationery and promotional material

You must include your company’s name on all company documents, publicity and letters.

On business letters, order forms and websites, you must show:

the company’s (your company’s) registered number

its (your company’s) registered office address

where the company (your company’s) is registered (England and Wales, Scotland or Northern Ireland)

the fact that it (your company’s)’s a limited company (usually by spelling out the company’s (your company’s) full name including ‘Limited’ or ‘Ltd’)

If you want to include directors’ names, you must list all of them.

If you want to show your company’s share capital (how much the shares were worth when you issued them), you must say how much is ‘paid up’ (owned by shareholders).

There are different rules for what you need to include on invoices.


Expenses and benefits: loans provided to employees

Overview

As an employer providing loans to your employees or their relatives, you have certain National Insurance and reporting obligations.

What’s included

There are different rules for:

providing ‘beneficial loans’, which are interest-free, or at a rate below HMRC’s official interest rate

providing loans you write off

charging a director’s personal bills to their loan account within the company

Beneficial loans

The rules cover beneficial loans advanced, arranged, facilitated, guaranteed or taken over from someone else by:

you (the employer)

a company or partnership you control

a company or partnership that controls your business

a person with a material interest in your business

See the technical guidance for what to do in more complicated situations, eg if you use third-party arrangements to make a loan to your employee.

What's exempt

You might not have to report anything to HMRC (HMRC’s) or pay tax and National Insurance on some types of beneficial loans.

This includes loans you provide:

in the normal course of a domestic or family relationship as an individual (not as a company you control, even if you are the sole owner and employee)

with a combined outstanding value to an employee of less than £10,000 throughout the whole tax year (£5,000 for 2013 to 2014)

to an employee for a fixed and invariable period, and at a fixed and invariable rate that was equal to or higher than HMRC’s official interest rate when the loan was taken out

under identical terms and conditions to the general public as well (this mostly applies to commercial lenders)

that are ‘qualifying loans’, meaning all of the interest qualifies for tax relief - see the technical guidance for an explanation of this complex area

using a director’s loan account as long as it’s not overdrawn at any time during the tax year

Salary sacrifice arrangements

You do have to report loans to your employees or their relatives if they’re made as part of a salary sacrifice arrangement.

What to report and pay

If the loans you provide aren’t exempt, you have to report the costs to HMRC (HMRC’s), and deduct or pay National Insurance on them.

Beneficial loans

If you or your business provides a beneficial loan, as defined in the overview, you’ll need to:

report it (a beneficial loan, as defined in the overview) on form P11D

pay Class 1A National Insurance on the value of the benefit

Loans you write off

You always have to report and pay on loans to employees that you write off, whether or not they are classed as beneficial loans.

You must:

report it on form P11D

deduct and pay Class 1 National Insurance (but not PAYE tax) on the value of the benefit

Work out the value

You can work out the value of loans using HMRC’s PAYE Online or commercial payroll software.

You can also work out the value manually on P11D working sheet 4.

Salary sacrifice arrangements

If the cost of the loan is less than the amount of salary given up, report the salary amount instead.

These rules don’t apply to arrangements made before 6 April 2017 - check when the rules will change.

Technical guidance

The following guides contain more detailed information:

beneficial loans: contents page

Class 1 National Insurance: loans written off

loans released or written off

making a loan: loan made by third party

contrasting treatment where some or part of the interest would qualify for relief

director’s loan accounts: overview

director’s loan accounts: whether withdrawals are loans or earnings

beneficial loan arrangements (chapter 17 of ‘Expenses and benefits: a tax guide’)


Late commercial payments: charging interest and debt recovery

When a payment becomes late

You can claim interest and debt recovery costs if another business is late paying for goods or a service.

If you agree a payment date, it must usually be within 30 days for public authorities or 60 days for business transactions.

You can agree a longer period than 60 days for business transactions - but it must be fair to both businesses.

If you do not agree a payment date, the law says the payment is late 30 days after either:

the customer gets the invoice

you deliver the goods (goods) or provide the service (if this is later)

Interest on late commercial payments

The interest you can charge if another business is late paying for goods or a service is ‘statutory interest’ - this is 8% plus the Bank of England base rate for business to business transactions. You cannot claim statutory interest if there’s a different rate of interest in a contract.

You cannot use a lower interest rate if you have a contract with public authorities.

Check the current Bank of England base rate and previous rates.

Send a new invoice if you decide to add interest to the money you’re owed.

Claim debt recovery costs on late payments

You can also charge a business a fixed sum for the cost of recovering a late commercial payment on top of claiming interest from it.

The amount you’re allowed to charge (a fixed sum) depends on the amount of debt. You can only charge the business (a business) once for each payment.

Amount of debt | What you can charge

Up to £999.99 | £40

£1,000 to £9,999.99 | £70

£10,000 or more | £100

These amounts are set by late payment legislation.

If you’re a supplier, you can also claim for reasonable costs each time you try to recover the debt.

Read more on recovering debt.


Wind up a company that owes you money

Overview

You can apply to the court to close or ‘wind up’ a company if it cannot pay its debts. This is also known as compulsory liquidation.

To wind up a company you must:

be owed £750 or more

be able to prove that the company (a company) cannot pay you

You need to fill in forms and send them to the right court to apply to wind up a company.

Your application to the court is known as a ‘winding-up petition’. If you’re successful:

the company assets are sold

any legal disputes are settled

the company collects money it’s owed

funds are paid to you and any other creditors

You might not get all or any of the money you’re owed.

There are also other ways to recover money that you’re owed. You can get a debt specialist (like a solicitor) to help you recover debt.

Fees

The fees (Fees) are:

£280 - court fees

£1,600 - petition deposit (to manage the ‘winding-up’)

You might be able to get the fees (Fees) back if the company (a company) can afford to repay them (Fees).

Scottish companies

There are different rules on winding up a company in Scotland.

Apply

You must send the right form to the court before they (the court) can deal with your petition. You might want to get legal help to make sure you submit your petition correctly.

Forms

Fill in form Comp 1 and make 3 copies.

You’ll need to:

make sure the company’s (a company) details are correct

state if any European Community regulations apply (this applies if the company (a company) is registered in or does business in England and Wales)

ask the court to restore the company (a company) (if it (a company)’s been dissolved) before winding up the company (a company)

You need to provide evidence the company (a company) owes you money, for example:

a statutory demand - include the amount and date the demand was served

a court judgment - include the amount awarded (and your costs and interest), the date of the judgment, the court name and case number

You’ll also need to fill in form Comp 2 confirming the details of your petition.

Where to send the petition (your petition)

Where you send the petition (your petition) depends on how much ‘paid-up share capital’ the company has - you can find this on the Companies House register.

Paid-up share capital is £120,000 or more

Submit the petition (your petition) online. It (your petition)’ll go to the High Court.

You pay the court fees online, but not the petition deposit. You’ll get an email after you apply, telling you how to pay the deposit.

Paid-up share capital is under £120,000

You’ll need to find the court nearest to the company’s registered office - the court must deal with bankruptcy.

Submit the petition (your petition) online if it (the court)’s one of these courts:

Admiralty and Commercial Court

Chancery Division

Companies Court

High Court (including Bankruptcy Court)

London Mercantile Court

Rolls Building

If it (the court) was another court you’ll need to submit the petition (your petition) by post. You can pay the fees (the court fees) by cash, postal order or a building society, bank or solicitor’s cheque made payable to ‘HM Courts and Tribunals Service’.

After you apply

You’ll get a copy of your petition from the court after you pay the petition deposit. You must:

deliver (‘serve’) it (your petition) to a company director or employee

provide a certificate of service to the court confirming that the petition (your petition) has been served on the company (the company’s)

You can get a ‘process server’ to help you - your solicitor can arrange this.

You can serve the petition (your petition) by attaching it (your petition) to the company’s front door or leaving it (your petition) at the office (the company’s registered office) if you cannot serve it (your petition) in person.

The day after you serve the petition (your petition), send a copy to the relevant liquidator, administrative receiver, administrator or supervisor if the company (the company’s) is involved in:

voluntary liquidation

administrative receivership

an administration order

a voluntary arrangement

The court hearing

If the court accepts your petition, they (the court)’ll arrange a date for a hearing.

Announce the hearing (a hearing)

When you’re given a date for the hearing (a hearing), you must formally announce when and where it (a hearing) will take place.

At least 7 working days before the hearing (a hearing), place an advert in The Gazette to say the petition (your petition) has been served.

Send a copy of the advert (an advert) and form Comp 3 to the court at least 5 working days before the hearing (a hearing).

Give a list of everyone who will be attending to the court by 4:30pm on the day before the hearing (a hearing).

The advert (an advert) must state:

that you’ve presented a petition to wind up the company (your petition) (the company’s)

your name and address

your solicitor’s name and address (if you have one)

the date you presented the petition (your petition)

the court where the hearing (a hearing) will take place (the court)

that anyone wanting to come to the hearing (a hearing) must give notice

After the hearing (a hearing)

If the petition (your petition) is successful, the court will issue a winding-up order.

The court will put an official receiver in charge of the liquidation. They’ll start the process of turning the company’s assets into money that can be used to pay the company’s debts.

Other creditors can register to claim the money they’re owed.


Energy Performance Certificates for your business premises

Overview

An Energy Performance Certificate (EPC) rates how energy efficient your building is using grades from A to G (with ‘A’ the most efficient grade).

When you need an EPC

You must have an EPC if:

you rent out or sell the premises

a building under construction is finished

there are changes to the number of parts used for separate occupation and these changes involve providing or extending fixed heating, air conditioning or mechanical ventilation systems

You can be fined between £500 and £5,000 based on the rateable value of the building (a building under construction) if you don’t make an EPC available to any prospective buyer or tenant.

When you must display one

You must display an EPC by fixing it to your commercial building if all these apply:

the total useful floor area is over 500 square metres

the building (your commercial building) is frequently visited by the public

an EPC has already been produced for the building’s (your commercial building) sale, rental or construction

How much it costs

The cost of an EPC will depend on the building being assessed. All EPCs are valid for 10 years.

How to get a certificate

You can only get an Energy Performance Certificate (EPC) from a commercial energy assessor.

The type of assessor you’ll need will depend on the complexity and features of the building. If you need advice on choosing one, speak to a commercial (non-domestic) energy assessor or contact the approved accreditation scheme they belong to.

Exemptions

You don’t need an Energy Performance Certificate (EPC) if you can demonstrate that the building is any of these:

listed or officially protected and the minimum energy performance requirements would unacceptably alter it (the building)

a temporary building only going to be used for 2 years or less

used as a place of worship or for other religious activities

an industrial site, workshop or non-residential agricultural building that doesn’t use much energy

a detached building with a total floor space under 50 square metres

due to be demolished by the seller or landlord and they have all the relevant planning and conservation consents

Vacant buildings and demolition

A building is also exempt if all of the following are true:

it (A building)’s due to be sold or rented out with vacant possession

it (A building)’s suitable for demolition and the site could be redeveloped

the buyer or tenant has applied for planning permission to demolish it (A building)

Appeal a penalty charge

You can ask for a review if you get a penalty charge notice. The notice will tell you how to do this. If the review fails you’ll get a letter confirming your penalty.

You can then appeal to the county court (or sheriff court in Scotland) but you must do this within 28 days of receiving your confirmed penalty.


Food labelling and packaging

Overview

To sell food and drink products, the label must be:

clear and easy to read

permanent

easy to understand

easily visible

not misleading

You must show certain basic information and list the ingredients. You might also have to show certain warnings.

There are special regulations for labelling wine.

Products sold loose or in catering businesses

If you run a catering business, you sell food loose or package it for sale in your shop, you only need to show:

the name of the food (food)

if any of the ingredients have been irradiated, or have come from genetically modified sources

certain warnings

any food additive you have added

allergen information

You must show more information if you sell meat products loose.

Packaging

If you package food yourself, you must use packaging that’s suitable for food use. Suitable packaging is marked ‘for food contact’ or has a symbol on it that looks like a wine glass and a fork.

There are special rules for using plastics, ceramics or cellophane for packaging. You must have written evidence that you’ve kept to them.

This is known as a ‘declaration of compliance’ and you can get it from your packaging supplier. You also have to get one if you buy food that’s already packaged for sale in any of those materials (plastics, ceramics or cellophane).

Read the national legislation on food contact materials for England, Northern Ireland, Wales or Scotland.

Food assurance schemes

You could also join voluntary food assurance schemes such as Red Tractor or Lion Eggs. These schemes (Food assurance schemes) let customers know food has been produced to certain standards, for example on food safety or animal welfare.

Food labelling - what you must show

You must show the following information:

the name of the food

a ‘best before’ or ‘use by’ date

any necessary warnings

net quantity information

a list of ingredients (if there is more than 1)

the country or place of origin, if required

the lot number or use-by date

any special storage conditions

instructions for use or cooking, if necessary

If you’re selling food in Great Britain (England, Wales and Scotland), you must also include the name and address of the UK or EU business responsible for the information on the food. If the business is not in the UK or EU, you must include the name and address of the importer.

If you’re selling food in Northern Ireland, you must include the name and address of the Northern Irish or EU business responsible for the information on the food. If the business is not in Northern Ireland or the EU (EU), you must include the name and address of the importer.

Check if there are other food labelling standards you must follow.

Quantity information

You must put the net quantity in grams, kilograms, millilitres or litres on the label of:

packaged food over 5g or 5ml

packaged herbs and spices

Solid foods packed in a liquid (or an ice glaze) must show the drained net weight.

The net quantity must be close enough to the name of the food that you can see all this information at the same time. This also applies to the alcoholic strength for alcoholic drinks.

You do not have to show the weight or volume on foods sold by number, for example 2 bread rolls, provided that you can clearly see the number of items inside the packaging.

Read more guidance on quantity labelling.

Information you may have to show

You must also show these if they apply to your product:

a warning for drinks with an alcohol content above 1.2%

a warning if the product contains GM ingredients, unless their presence is accidental and 0.9% or less

a warning if the product has been irradiated

the words ‘packaged in a protective atmosphere’ if the food is packaged using a packaging gas

Country or place of origin

You must show the country or place of origin for:

beef, veal, lamb, mutton, pork, goat and poultry

fish and shellfish

honey

olive oil

wine

fruit and vegetables

You can label certain food from EU countries and Northern Ireland as ‘origin EU’. Food from and sold in Great Britain can be labelled as ‘origin EU’ until 30 September 2022. Check the rules for when to label meat, fish and shellfish with their country of origin.

You must also show the country of origin if customers might be misled without this information, for example if the label for a pizza shows the leaning tower of Pisa but the pizza is made in the UK.

If the primary ingredient in the food comes from somewhere different from where the product says it was made, the label must show this. For example, a pork pie labelled ‘British’ that’s produced in the UK with pork from Denmark, must state ‘with pork from Denmark’ or ‘made with pork from outside the UK’.

Special rules for some products

There are special rules about what you have to show on the label if you supply any of the following:

bottled water

bread and flour

cocoa and chocolate products

fats and oils

fish

fruit juices and nectars

honey

jams and preserves

meat and meat products

milk and milk products

soluble coffee

sugar

Ingredients list

If your food or drink product has 2 or more ingredients (including any additives), you must list them all. Ingredients must be listed in order of weight, with the main ingredient first.

Ingredient quantities

You also have to show the percentage of an ingredient if it is:

highlighted by the labelling or a picture on a package, for example ‘extra cheese’

mentioned in the name of the product, for example ‘cheese and onion pasty’

normally connected with the name by the consumer, for example fruit in a summer pudding

Allergens

You must highlight allergens on the label using a different font, style or background colour. You must also list them in the ingredients.

The allergens you need to highlight and list are:

celery

cereals containing gluten - including wheat, rye, barley and oats

crustaceans - including prawns, crab and lobster

eggs

fish

lupin

milk

molluscs - including squid, mussels, cockles, whelks and snails

mustard

nuts

peanuts

sesame seeds

soya beans

sulphur dioxide or sulphites at levels above 10mg per kilogram or per litre

Food and drink warnings

You must show an appropriate warning on the label if your food contains certain ingredients.

Ingredient | Wording you must use

Allura red (E129) | ‘May have an adverse effect on activity and attention in children’

Aspartame | ‘Contains a source of phenylalanine’

Caffeine over 150 mg/l | ‘Not suitable for children, pregnant women and persons sensitive to caffeine’

Carmoisine (E122) | ‘May have an adverse effect on activity and attention in children’

Liquorice | ‘Contains liquorice’ (you may need extra wording for confectionery or alcohol containing liquorice)

Polyols | ‘Excessive consumption may cause a laxative effect’

Ponceau 4R (E124) | ‘May have an adverse effect on activity and attention in children’

Quinoline yellow (E104) | ‘May have an adverse effect on activity and attention in children’

Raw milk | ‘This milk has not been heat-treated and may therefore contain organisms harmful to health’

Skimmed milk with non-milk fat | There’s no fixed wording, but you must show a warning that the product is unfit or not to be used for babies.

Sulphur dioxide over 10mg/l | ‘Contains sulphur dioxide (or sulphites/sulfites)’

Sunset yellow (E110) | ‘May have an adverse effect on activity and attention in children’

Sweeteners | ‘With sweetener(s)’

Sweeteners and sugar | ‘With sugar and sweetener(s)’

Tartrazine (E102) | ‘May have an adverse effect on activity and attention in children’

Nutrition, health claims and supplement labelling

Nutrition labelling

You must follow nutrition labelling information rules for all pre-packed products unless both of the following apply:

you’re a small business with under 10 employees and a turnover of less than £1.4 million

you supply either direct to consumers or to local retailers - local means within your county, your neighbouring county, or up to 30 miles from your county boundary

Nutrition and health claims

You have to follow certain rules if you want to make a nutrition claim (for example, low fat) or a health claim (for example, calcium helps maintain normal bones).

You cannot claim or imply that food can treat, prevent or cure any disease or medical condition.

Food supplements, fortified foods and foods for specific nutritional uses

You must follow certain rules if you are manufacturing, selling or importing:

a food supplement

a food fortified with vitamins and minerals

There are also specific rules for ‘parnuts foods’, for example:

formula milk for infants and young children

baby food

meal and total diet replacement for weight control

medical foods

You must tell the Department for Health if you want to sell infant formula or medical food in the UK.

Organic food

If you’re a retailer, you can label products ‘organic’ as long as:

at least 95% of the farm-grown ingredients are organic

you sell direct to customers in your shop

Organic certification

You must be certified by one of the organic control bodies if you produce or prepare organic food and you want to sell or label it as organic.

You can decide which body to register with based on your location and needs.

Once registered you’ll have to:

follow a strict set of guidelines laid down by national and international law

keep thorough and accurate records of production processes

allow annual and random inspections

You’ll also have to follow the rules for labelling organic products.

You can check how food labelling rules are enforced.


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 (an ATA Carnet) 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 (the helpline)’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 (your 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 (an 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 (goods), prepare a list on company stationery. Include:

a description of the goods (goods)

how many there are

serial numbers, if the goods (goods) have them

value of the goods

At customs, you’ll need to provide:

2 copies of the list (a list on company stationery)

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

Contact the helpline in advance to make the arrangements.


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 (your 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) (HMRC) that you’ve sold your business. It covers both Self Assessment and National Insurance.

You can also call HMRC’s (HMRC) 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 (made) 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 (a partnership)

the entire partnership (a 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 (a 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 (a partnership), call HM Revenue and Customs (HMRC) (HMRC) to cancel your Class 2 National Insurance contributions.

VAT registration

If the partnership (a 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 (a partnership)

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

If you’re selling the whole partnership (a 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 (a partnership) (for example the money you get from the sale, or assets from the partnership (a 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 (the entire shareholding in your limited company)

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 (sells) (for example the company (your company)’s selling its (your company) production business and factory staff will be affected), you must tell them about the changes, including:

when and why part of the company (part of the business) (the business) is being sold

details about the redundancy terms or relocation packages, if necessary


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 (an invoice (bill)) must include certain information such as:

how much the customer (a customer) needs to pay you

when the customer (a customer) must pay you

You and the customer (both you and the customer) (a 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 (a customer a product or a service) were provided (supply date)

the date of the invoice (an invoice (bill))

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 (VAT invoices) 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 (an invoice (bill)) or the goods or service (a customer a product or a 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 (the purchased item) wasn’t as described

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

You can be charged up to 120 days after the transaction has been debited or from when the goods or services (a customer a product or a service) were due to be received.

Minimising chargebacks

If a customer uses their (a customer) PIN, you’ll only be liable for a chargeback if the goods (the purchased item) 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 (a customer) 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 (a customer’s) financial information.


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 (the Childcare Register) if you’ve already registered them on the compulsory part (the compulsory part of the Childcare Register).

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

Download and fill in a notification form and send it to the address on the form.

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 (a notification 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.


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 (a farm)

have a plan to manage these risks (any risks related to your farm (a farm)) 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 (all farming vehicles and equipment) are used for

their (all farming vehicles and equipment) 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 (CE 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 (Most new machines or pieces of equipment) 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 (second hand machinery) 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 (The Health and Safety Executive (HSE)) 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.