Overview

A

director

’s

loan

is

when

you

or

other

close

family

members

get

money

from

your

company

that

is

not

a

salary

dividend

or

expense

repayment

money

you

’ve

previously

paid

into

or

loaned

the

company

Records

you

must

keep

You

must

keep

a

record

of

any

money

you

borrow

from

or

pay

into

the

company

this

record

is

usually

known

as

a

director

’s

loan

account

At

the

end

of

your

company

’s

financial

year

Include

any

money

you

owe

the

company

or

the

company

owes

you

on

the

balance

sheet

in

your

annual

accounts

Tax

on

loans

You

may

have

to

pay

tax

on

director

’s

loans

Your

company

may

also

have

to

pay

tax

if

you

’re

a

shareholder

sometimes

called

a

participator

as

well

as

a

director

Your

personal

and

company

tax

responsibilities

depend

on

whether

the

director

’s

loan

account

is

overdrawn

you

owe

the

company

in

credit

the

company

owes

you

If

you

owe

your

company

money

You

or

your

company

may

have

to

pay

tax

if

you

take

a

director

’s

loan

Your

personal

and

company

tax

responsibilities

depend

on

how

the

loan

is

settled

You

also

need

to

check

if

you

have

extra

tax

responsibilities

if

the

loan

was

more

than

in

you

paid

your

company

interest

on

the

loan

below

the

official

rate

Your

company

’s

responsibilities

if

you

’re

a

shareholder

and

director

Your

personal

responsibilities

when

you

get

a

director

’s

loan

You

repay

the

loan

within

months

of

the

end

of

your

Corporation

Tax

accounting

period

Use

form

when

you

prepare

your

Company

Tax

Return

to

show

the

amount

owed

at

the

end

of

the

accounting

period

If

the

loan

was

more

than

and

you

took

another

loan

of

or

more

up

to

days

before

or

after

you

repaid

it

pay

Corporation

Tax

at

of

the

original

loan

or

if

the

loan

was

made

before

April

After

you

permanently

repay

the

original

loan

you

can

reclaim

the

Corporation

Tax

but

not

interest

If

the

loan

was

more

than

and

you

arranged

another

loan

when

you

repaid

it

pay

Corporation

Tax

at

of

the

original

loan

or

if

the

loan

was

made

before

April

After

you

permanently

repay

the

original

loan

you

can

reclaim

the

Corporation

Tax

but

not

interest

No

responsibilities

You

do

not

repay

the

loan

within

months

of

the

end

of

your

Corporation

Tax

accounting

period

Use

form

when

you

prepare

your

Company

Tax

Return

to

show

the

amount

owed

at

the

end

of

the

accounting

period

Pay

Corporation

Tax

at

of

the

outstanding

amount

or

if

the

loan

was

made

before

April

Interest

on

this

Corporation

Tax

will

be

added

until

the

Corporation

Tax

is

paid

or

the

loan

is

repaid

You

can

reclaim

the

Corporation

Tax

but

not

interest

No

responsibilities

The

loan

is

written

off

or

released

not

repaid

Deduct

Class

National

Insurance

through

the

company

’s

payroll

Pay

Income

Tax

on

the

loan

through

a

Self

Assessment

tax

return

If

the

loan

was

more

than

in

If

you

’re

a

shareholder

and

director

and

you

owe

your

company

more

than

in

to

at

any

time

in

the

year

your

company

must

treat

the

loan

as

a

benefit

in

kind

deduct

Class

National

Insurance

You

must

report

the

loan

on

a

personal

Self

Assessment

tax

return

You

may

have

to

pay

tax

on

the

loan

at

the

official

rate

of

interest

If

you

paid

interest

below

the

official

rate

If

you

’re

a

shareholder

and

director

your

company

must

record

interest

you

pay

below

the

official

rate

as

company

income

treat

the

discounted

interest

as

a

benefit

in

kind

You

must

report

the

interest

on

a

personal

Self

Assessment

tax

return

You

may

have

to

pay

tax

on

the

difference

between

the

official

rate

and

the

rate

you

paid

Reclaim

Corporation

Tax

Your

company

can

reclaim

the

Corporation

Tax

it

pays

on

a

director

’s

loan

that

’s

been

repaid

written

off

or

released

You

can

not

reclaim

any

interest

paid

on

the

Corporation

Tax

Claim

after

the

relief

is

due

this

is

months

and

day

after

the

end

of

the

Corporation

Tax

accounting

period

when

the

loan

was

repaid

written

off

or

released

You

will

not

be

repaid

before

this

You

must

claim

within

years

or

years

if

the

loan

was

repaid

on

or

before

March

Reclaiming

within

years

If

you

’re

reclaiming

within

years

of

the

end

of

the

accounting

period

when

the

loan

was

taken

out

use

form

to

claim

when

you

prepare

a

Company

Tax

Return

for

that

accounting

period

or

amend

it

online

Use

form

with

your

Company

Tax

Return

instead

if

either

your

tax

return

is

for

a

different

accounting

period

than

the

one

when

the

loan

was

taken

out

you

’re

amending

your

tax

return

in

writing

Tell

HMRC

how

you

want

the

repayment

in

your

Company

Tax

Return

Reclaiming

after

years

If

you

’re

reclaiming

years

or

more

after

the

end

of

the

accounting

period

when

the

loan

was

taken

out

fill

in

form

and

either

include

it

with

your

latest

Company

Tax

Return

or

post

it

separately

HMRC

will

repay

your

company

by

either

using

the

details

you

gave

in

your

latest

Company

Tax

Return

sending

a

cheque

to

your

company

’s

registered

office

address

If

you

lend

your

company

money

Your

company

does

not

pay

Corporation

Tax

on

money

you

lend

it

If

you

charge

interest

Interest

you

charge

your

company

on

a

loan

counts

as

both

a

business

expense

for

your

company

personal

income

for

you

You

must

report

the

income

on

a

personal

Self

Assessment

tax

return

Your

company

must

pay

you

the

interest

less

Income

Tax

at

the

basic

rate

of

report

and

pay

the

Income

Tax

every

quarter

using

form

You

can

request

form

online

or

call

HM

Revenue

and

Customs


Overview

You

can

close

down

your

limited

company

by

getting

it

struck

off

the

Companies

Register

but

only

if

it

has

n’t

traded

or

sold

off

any

stock

in

the

last

months

has

n’t

changed

names

in

the

last

months

is

n’t

threatened

with

liquidation

has

no

agreements

with

creditors

eg

a

Company

Voluntary

Arrangement

CVA

If

your

company

does

n’t

meet

these

conditions

you

’ll

have

to

voluntarily

liquidate

your

company

instead

When

you

apply

to

strike

off

your

company

you

have

certain

responsibilities

to

close

down

your

business

properly

Close

down

your

company

Before

applying

to

strike

off

your

limited

company

you

must

close

it

down

legally

This

involves

announcing

your

plans

to

interested

parties

and

HM

Revenue

and

Customs

HMRC

making

sure

your

employees

are

treated

according

to

the

rules

dealing

with

your

business

assets

and

accounts

Who

you

must

tell

Fill

in

an

application

to

strike

off

and

send

a

copy

within

days

to

anyone

who

could

be

affected

This

includes

members

usually

the

shareholders

creditors

employees

managers

or

trustees

of

any

employee

pension

fund

any

directors

who

did

n’t

sign

the

application

form

If

you

do

n’t

follow

the

rules

on

who

you

must

tell

you

can

face

a

fine

and

possible

prosecution

Employees

If

your

company

employs

staff

you

must

follow

the

rules

if

you

make

staff

redundant

pay

their

final

wages

or

salary

PAYE

and

National

Insurance

NI

You

’ll

need

to

tell

HMRC

that

your

company

has

stopped

employing

people

Business

assets

You

should

make

sure

that

any

business

assets

are

shared

among

the

shareholders

before

the

company

is

struck

off

Anything

that

’s

left

will

go

to

the

Crown

you

’ll

have

to

restore

the

company

to

get

anything

back

Final

accounts

You

must

send

final

statutory

accounts

and

a

Company

Tax

Return

to

HMRC

You

do

n’t

have

to

file

final

accounts

with

Companies

House

Prepare

your

final

accounts

and

company

tax

return

File

your

accounts

and

company

tax

return

stating

that

these

are

the

final

trading

accounts

and

that

the

company

will

soon

be

dissolved

Pay

all

Corporation

Tax

and

any

other

outstanding

tax

liabilities

If

you

’ve

made

a

loss

in

your

final

year

of

trading

you

might

be

able

to

offset

the

tax

against

profits

from

previous

years

this

is

known

as

terminal

loss

relief

You

can

claim

this

on

your

final

tax

return

Capital

Gains

Tax

on

personal

profits

If

you

take

assets

out

of

the

company

before

it

’s

struck

off

you

might

have

to

pay

Capital

Gains

Tax

on

the

amount

You

might

be

able

to

get

tax

relief

on

this

through

Entrepreneurs

Relief

You

will

work

this

out

on

your

personal

Self

Assessment

tax

return

If

the

amount

is

worth

more

than

it

will

be

treated

as

income

and

you

’ll

have

to

pay

Income

Tax

on

it

Keeping

records

You

must

keep

business

documents

for

years

after

the

company

is

struck

off

eg

bank

statements

invoices

and

receipts

If

the

company

employed

people

you

must

keep

copies

of

its

employers

liability

insurance

policy

and

schedule

for

years

from

the

date

the

company

was

dissolved

Apply

to

strike

off

To

apply

to

strike

off

your

limited

company

you

must

send

Companies

House

form

The

form

must

be

signed

by

a

majority

of

the

company

’s

directors

You

should

deal

with

any

of

the

assets

of

the

company

before

applying

eg

close

any

bank

accounts

and

transfer

any

domain

names

When

your

company

is

dissolved

all

the

remaining

assets

will

pass

to

the

Crown

including

any

bank

balances

It

costs

to

strike

off

a

company

You

ca

n’t

pay

using

a

cheque

from

an

account

that

belongs

to

the

company

you

’re

striking

off

It

is

an

offence

to

make

a

dishonest

application

you

can

face

a

fine

and

possible

prosecution

What

happens

next

You

’ll

get

a

letter

from

Companies

House

to

let

you

know

if

you

’ve

filled

in

the

form

correctly

If

you

have

your

request

for

the

company

to

be

struck

off

will

be

published

as

a

notice

in

your

local

Gazette

If

nobody

objects

the

company

will

be

struck

off

the

register

once

the

months

mentioned

in

the

notice

has

passed

A

second

notice

will

be

published

in

the

Gazette

this

will

mean

the

company

wo

n’t

legally

exist

anymore

it

will

have

been

dissolved

More

information

Read

more

guidance

on

striking

off

your

company

Withdraw

your

application

You

must

withdraw

your

application

if

your

company

is

no

longer

eligible

to

be

struck

off

eg

it

is

trading

or

has

become

insolvent

You

can

withdraw

your

application

if

you

change

your

mind

You

can

only

do

this

if

your

company

is

still

on

the

Companies

Register

Only

one

director

needs

to

sign

the

withdrawal

form

Apply

online

You

can

withdraw

your

application

using

the

Companies

House

online

service

Apply

by

post

Fill

in

form

and

send

it

to

the

address

on

the

form


Overview

A

PAYE

Settlement

Agreement

PSA

allows

you

to

make

one

annual

payment

to

cover

all

the

tax

and

National

Insurance

due

on

minor

irregular

or

impracticable

expenses

or

benefits

for

your

employees

If

you

get

a

PSA

for

these

items

you

will

not

need

to

put

them

through

your

payroll

to

work

out

tax

and

National

Insurance

include

them

in

your

end

of

year

forms

pay

Class

National

Insurance

on

them

at

the

end

of

the

tax

year

you

pay

Class

National

Insurance

as

part

of

your

PSA

instead

Some

employee

expenses

are

covered

by

exemptions

which

have

replaced

dispensations

This

means

you

will

not

have

to

include

them

in

your

end

of

year

reports

What

's

included

The

expenses

or

benefits

you

include

in

a

PAYE

Settlement

Agreement

PSA

must

be

minor

irregular

or

impracticable

Minor

Examples

of

minor

benefits

and

expenses

include

incentive

awards

for

example

for

long

service

telephone

bills

small

gifts

and

vouchers

staff

entertainment

for

example

a

ticket

to

an

event

non

business

expenses

while

travelling

overnight

on

business

that

are

over

the

daily

limit

You

do

not

need

to

include

trivial

benefits

in

your

PSA

Irregular

Irregular

benefits

and

expenses

are

things

that

are

not

paid

at

regular

intervals

over

the

course

of

a

tax

year

for

example

weekly

or

monthly

They

’re

also

things

that

employees

do

not

have

a

contractual

right

to

Examples

of

irregular

expenses

and

benefits

include

relocation

expenses

over

these

are

tax

free

below

the

cost

of

attending

overseas

conferences

expenses

of

a

spouse

accompanying

an

employee

abroad

use

of

a

company

holiday

flat

Impracticable

Impracticable

expenses

and

benefits

are

things

that

are

difficult

to

place

a

value

on

or

divide

up

between

individual

employees

Examples

of

impracticable

expenses

and

benefits

include

staff

entertainment

that

is

not

exempt

from

tax

or

National

Insurance

Contributions

shared

cars

personal

care

expenses

for

example

hairdressing

What

’s

not

included

You

can

not

include

wages

high

value

benefits

like

company

cars

or

cash

payments

such

as

bonuses

round

sum

allowances

beneficial

loans

in

a

PSA

If

you

apply

after

the

start

of

the

tax

year

there

are

extra

restrictions

on

what

you

can

include

How

to

get

a

PSA

Write

to

HM

Revenue

and

Customs

HMRC

Business

Tax

and

Customs

describing

the

expenses

and

benefits

you

want

the

PAYE

Settlement

Agreement

PSA

to

cover

Once

they

’ve

agreed

on

what

can

be

included

they

’ll

send

you

draft

copies

of

form

Sign

and

return

both

copies

HMRC

will

authorise

your

request

and

send

back

a

form

this

is

your

PSA

You

’ll

need

to

report

anything

that

can

not

be

included

separately

using

form

You

do

not

need

to

send

a

if

you

’re

paying

employees

expenses

and

benefits

through

your

payroll

Use

form

to

help

you

calculate

the

overall

amount

you

’ll

need

to

pay

If

you

do

not

HMRC

will

calculate

the

amount

You

’ll

be

charged

more

if

this

happens

Send

the

completed

form

to

HMRC

as

soon

as

possible

after

the

end

of

the

tax

year

They

’ll

get

in

touch

with

you

before

October

following

the

tax

year

that

the

PSA

covers

to

confirm

the

total

tax

and

National

Insurance

you

need

to

pay

You

’ll

need

to

give

an

agent

a

signed

letter

of

authority

to

make

a

PSA

on

your

behalf

if

they

do

not

have

authorisation

to

do

so

Contact

the

HMRC

employer

helpline

for

advice

on

getting

and

calculating

your

PSA

What

happens

next

The

agreement

will

continue

until

either

you

or

HMRC

cancels

it

or

you

need

to

change

it

You

do

not

need

to

renew

the

PSA

each

tax

year

Deadlines

and

payment

The

deadline

for

applying

for

a

PAYE

Settlement

Agreement

PSA

is

July

following

the

first

tax

year

it

applies

to

When

to

pay

You

must

pay

any

tax

and

National

Insurance

owed

under

a

PSA

by

October

after

the

tax

year

the

PSA

applies

to

October

if

you

pay

by

post

You

may

be

fined

or

charged

interest

if

you

do

not

pay

or

your

payment

is

late

What

to

pay

when

the

PSA

is

first

approved

If

HM

Revenue

and

Customs

HMRC

approves

your

PSA

before

the

start

of

a

tax

year

you

can

include

any

expenses

and

benefits

contained

in

the

agreement

If

they

approve

it

after

the

start

of

the

tax

year

you

might

need

to

report

some

items

separately

If

your

PSA

is

approved

before

April

You

must

use

form

to

report

expenses

and

benefits

provided

before

the

agreement

date

that

you

have

already

included

in

your

employee

’s

tax

code

included

or

should

have

included

in

your

employee

’s

PAYE

tax

and

National

Insurance

deductions

If

your

PSA

is

approved

between

April

and

July

You

must

use

form

to

report

expenses

and

benefits

provided

during

the

tax

year

that

you

have

already

included

in

your

employee

’s

tax

code

included

or

should

have

included

in

your

employee

’s

PAYE

tax

and

National

Insurance

deductions

Change

or

cancel

a

PSA

To

change

the

items

covered

by

your

PAYE

Settlement

Agreement

PSA

send

details

of

the

changes

to

the

office

that

issued

it

HM

Revenue

and

Customs

HMRC

will

send

you

a

revised

that

you

need

to

sign

and

return

Cancel

a

PSA

To

cancel

your

PSA

fill

in

the

return

slip

section

of

the

and

send

it

to

HMRC

HMRC

will

cancel

your

PSA

on

the

date

you

put

on

the

return

slip

You

need

to

report

any

outstanding

tax

and

National

Insurance

Contributions

NICs

due

on

benefits

and

expenses

using

forms

and

You

need

to

pay

any

outstanding

tax

and

NICs

by

October

after

the

tax

year

the

PSA

applies

to

October

if

you

pay

by

post

You

need

to

pay

any

NICs

owed

on

expenses

or

benefits

listed

on

the

form

by

July

after

the

tax

year

it

applies

to

July

if

you

pay

by

post

If

you

continue

providing

benefits

after

you

’ve

cancelled

your

PSA

you

need

to

either

report

them

on

a

form

put

them

through

payroll

You

can

pay

any

tax

or

NICs

due

via

PAYE


Overview

You

can

choose

to

liquidate

your

limited

company

also

called

winding

up

a

company

The

company

will

stop

doing

business

and

employing

people

The

company

will

not

exist

once

it

’s

been

removed

struck

off

from

the

companies

register

at

Companies

House

When

you

liquidate

a

company

its

assets

are

used

to

pay

off

its

debts

Any

money

left

goes

to

shareholders

You

’ll

need

a

validation

order

to

access

your

company

bank

account

If

that

money

has

not

been

shared

between

the

shareholders

by

the

time

the

company

is

removed

from

the

register

it

will

go

to

the

state

You

’ll

need

to

restore

your

company

to

claim

back

money

after

it

’s

been

removed

from

the

register

There

are

types

of

liquidation

creditors

voluntary

liquidation

your

company

can

not

pay

its

debts

and

you

involve

your

creditors

when

you

liquidate

it

compulsory

liquidation

your

company

can

not

pay

its

debts

and

you

apply

to

the

courts

to

liquidate

it

members

voluntary

liquidation

your

company

can

pay

its

debts

but

you

want

to

close

it

Your

company

may

be

forced

into

liquidation

if

it

can

not

pay

its

debts

Arrange

liquidation

with

your

creditors

A

director

can

propose

a

company

stops

trading

and

be

liquidated

wound

up

if

the

company

can

not

pay

its

debts

it

’s

insolvent

enough

shareholders

agree

Get

shareholders

agreement

You

must

call

a

meeting

of

shareholders

and

ask

them

to

vote

by

value

of

shares

of

shareholders

must

agree

to

the

winding

up

to

pass

a

winding

up

resolution

Once

the

resolution

is

made

there

are

steps

you

must

follow

Appoint

an

authorised

insolvency

practitioner

as

liquidator

to

take

charge

of

liquidating

the

company

You

can

find

an

insolvency

practitioner

online

Send

the

resolution

to

Companies

House

within

days

Advertise

the

resolution

in

The

Gazette

within

days

Your

responsibilities

as

a

director

will

change

Apply

directly

to

the

court

A

director

can

ask

a

court

to

order

the

company

to

stop

trading

and

be

liquidated

wound

up

This

is

known

as

compulsory

liquidation

You

need

to

show

the

court

that

the

company

can

not

pay

its

debts

of

or

more

by

value

of

shares

of

shareholders

agree

that

the

court

can

wind

up

the

company

Your

company

can

be

based

anywhere

but

must

carry

out

most

of

its

business

in

England

Scotland

and

Wales

How

to

apply

Fill

in

a

winding

up

petition

form

Comp

and

send

it

to

the

court

with

form

Comp

confirming

the

details

of

your

petition

the

winding

up

resolution

from

the

shareholders

Where

you

send

the

petition

depends

on

how

much

paid

up

share

capital

your

company

has

You

can

find

this

on

the

Companies

House

register

Your

paid

up

share

capital

is

or

more

Submit

the

petition

online

It

’ll

go

to

the

High

Court

Your

paid

up

share

capital

is

under

Find

your

nearest

court

that

deals

with

bankruptcy

Submit

the

petition

online

if

it

’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

was

another

court

you

’ll

need

to

submit

the

petition

by

post

Fees

It

costs

to

submit

the

petition

for

the

court

hearing

After

you

apply

You

’ll

get

a

date

for

the

hearing

if

the

court

accepts

your

petition

Before

the

court

hearing

you

must

give

serve

a

copy

of

the

petition

to

your

company

fill

in

a

certificate

of

service

to

let

the

court

know

you

’ve

done

this

put

an

advert

in

The

Gazette

at

least

days

before

the

hearing

send

a

copy

of

the

advert

and

the

certificate

of

service

to

the

court

The

court

hearing

You

or

your

solicitor

must

be

at

the

court

hearing

You

do

not

have

to

give

any

evidence

If

the

court

gives

a

winding

up

order

the

court

will

put

an

official

receiver

in

charge

of

the

liquidation

They

’ll

start

liquidating

your

company

A

copy

of

the

winding

up

order

will

be

sent

to

your

company

’s

registered

office

Your

role

as

a

director

will

change

Liquidate

a

company

you

do

not

want

to

run

anymore

You

may

choose

members

voluntary

liquidation

if

your

company

is

solvent

can

pay

its

debts

and

one

of

the

following

applies

you

want

to

retire

you

want

to

step

down

from

the

family

business

and

nobody

else

wants

to

run

it

you

do

not

want

to

run

the

business

any

more

To

pass

a

resolution

for

members

voluntary

liquidation

you

must

make

a

Declaration

of

solvency

English

and

Welsh

companies

ask

the

Accountant

in

Bankruptcy

for

form

Scot

Scottish

companies

You

’ll

need

to

review

the

company

’s

assets

and

liabilities

just

before

making

the

declaration

Make

a

declaration

of

solvency

Write

a

statement

saying

that

the

directors

have

assessed

the

company

and

believe

it

can

pay

its

debts

with

interest

at

the

official

rate

You

should

also

include

the

name

and

address

of

the

company

the

names

and

addresses

of

the

company

’s

directors

how

long

it

will

take

the

company

to

pay

its

debts

this

must

be

no

longer

than

months

from

when

the

company

’s

liquidated

You

also

need

to

include

the

statement

of

the

company

’s

assets

and

liabilities

After

you

’ve

signed

the

declaration

or

form

There

are

further

steps

to

members

voluntary

liquidation

Sign

the

declaration

or

form

Scot

it

must

be

signed

by

the

majority

of

directors

in

front

of

a

solicitor

or

notary

public

Call

a

general

meeting

with

shareholders

no

more

than

weeks

later

and

pass

a

resolution

for

voluntary

winding

up

At

the

meeting

appoint

an

authorised

insolvency

practitioner

as

a

liquidator

who

will

take

charge

of

winding

up

the

company

You

can

find

an

insolvency

practitioner

online

Advertise

the

resolution

in

The

Gazette

within

days

Send

your

signed

declaration

to

Companies

House

or

form

Scot

to

the

Accountant

in

Bankruptcy

for

Scottish

companies

within

days

of

passing

the

resolution

When

the

liquidator

is

appointed

they

take

control

of

the

company

Your

responsibilities

as

a

director

will

change

What

the

liquidator

does

The

liquidator

is

an

authorised

insolvency

practitioner

or

official

receiver

who

runs

the

liquidation

process

As

soon

as

the

liquidator

is

appointed

they

’ll

take

control

of

the

business

They

will

settle

any

legal

disputes

or

outstanding

contracts

sell

off

the

company

’s

assets

and

use

any

money

to

pay

creditors

meet

deadlines

for

paperwork

and

keep

authorities

informed

pay

liquidation

costs

and

the

final

VAT

bill

keep

creditors

informed

and

involve

them

in

decisions

where

necessary

make

payments

to

creditors

interview

the

directors

and

report

on

what

went

wrong

in

the

business

get

the

company

removed

from

the

companies

register

In

a

creditors

voluntary

liquidation

the

liquidator

acts

in

the

interest

of

the

creditors

not

the

directors

What

happens

to

directors

When

a

liquidator

is

appointed

directors

no

longer

have

control

of

the

company

or

anything

it

owns

can

not

act

for

or

on

behalf

of

the

company

If

you

’re

a

director

you

must

give

the

liquidator

any

information

about

the

company

they

ask

for

hand

over

the

company

’s

assets

records

and

paperwork

allow

the

liquidator

to

interview

you

if

they

ask

You

can

be

banned

from

being

a

director

for

to

years

or

prosecuted

if

the

liquidator

decides

your

conduct

was

unfit

Re

using

company

names

If

you

were

a

director

of

a

company

in

compulsory

liquidation

or

creditors

voluntary

liquidation

you

’ll

be

banned

for

years

from

forming

managing

or

promoting

any

business

with

the

same

or

similar

name

to

your

liquidated

company

This

includes

the

company

’s

registered

name

and

any

trading

names

if

it

had

any

The

only

exceptions

to

this

are

where

the

business

is

sold

by

a

licensed

insolvency

practitioner

giving

the

legally

required

notice

you

get

the

court

’s

permission

to

use

the

name

you

’re

involved

with

another

company

that

’s

been

using

the

same

name

as

the

liquidated

company

for

at

least

a

year

Read

the

guidance

on

re

using

company

names

Access

to

your

bank

account

Your

company

’s

bank

account

will

be

frozen

when

someone

files

a

petition

to

wind

up

the

company

You

need

a

validation

order

to

access

it

How

to

apply

for

a

validation

order

Tell

the

person

who

filed

the

winding

up

petition

the

respondent

you

’re

applying

for

a

validation

order

You

must

also

tell

them

what

court

you

’ll

apply

to

usually

the

Companies

Court

and

when

you

’ll

apply

Fill

in

Form

IAA

and

write

a

witness

statement

Take

the

form

and

the

statement

to

the

court

You

need

to

pay

a

fee

What

happens

after

you

apply

You

’ll

be

given

a

hearing

on

the

same

day

or

within

the

next

few

days

At

the

hearing

you

present

your

case

to

a

registrar

or

district

judge

The

respondent

will

present

their

case

if

they

object

to

you

getting

a

validation

order

At

the

end

of

the

hearing

you

’ll

either

get

a

decision

you

’ll

also

get

a

written

copy

sent

to

you

be

asked

to

attend

another

hearing

if

the

court

wants

more

evidence

You

’ll

be

given

the

validation

order

if

your

application

is

successful

You

must

give

your

bank

a

copy

of

this

to

access

your

company

’s

bank

account

If

you

do

not

agree

with

the

decision

you

may

be

able

to

appeal

to

the

Chancery

Division

of

the

High

Court


When

you

can

appeal

Your

local

planning

authority

makes

decisions

about

lawful

development

certificates

You

can

appeal

against

a

lawful

development

certificate

decision

if

either

you

disagree

with

it

the

decision

was

not

made

within

weeks

weeks

for

work

to

a

listed

building

Do

not

appeal

if

you

’ve

already

been

given

an

enforcement

notice

You

may

have

to

pay

additional

costs

if

you

do

Only

the

person

who

made

the

lawful

development

certificate

application

can

appeal

If

you

did

not

apply

you

can

comment

on

an

appeal

instead

There

’s

no

fee

for

appealing

Deadline

for

appealing

There

’s

normally

no

deadline

If

you

’re

appealing

an

application

about

a

listed

building

lawful

development

certificate

you

must

appeal

within

months

of

the

decision

You

can

apply

for

planning

permission

at

the

same

time

as

appealing

a

lawful

development

certificate

decision

When

you

can

expect

a

decision

You

’ll

get

a

decision

once

your

appeal

is

validated

Check

how

long

appeal

decisions

normally

take

How

to

appeal

Because

of

coronavirus

you

can

not

currently

appeal

by

post

You

can

still

appeal

to

the

Planning

Inspectorate

online

If

you

want

to

appeal

more

than

one

decision

you

must

make

a

separate

appeal

for

each

You

also

need

to

send

a

copy

of

your

appeal

including

all

supporting

documents

to

your

local

planning

authority

The

Planning

Inspectorate

will

tell

you

how

to

do

this

Documents

you

must

provide

You

’ll

need

to

submit

copies

of

your

original

application

the

local

planning

authority

’s

decision

notice

if

they

did

not

make

a

decision

send

a

copy

of

the

letter

acknowledging

your

application

all

plans

drawings

and

documents

you

sent

to

the

local

planning

authority

any

letters

or

emails

between

you

and

the

local

planning

authority

You

’ll

also

need

to

submit

a

map

of

the

site

any

other

documents

that

directly

support

your

appeal

for

example

your

grounds

of

appeal

If

you

think

your

land

or

building

is

now

lawful

because

the

time

limit

for

enforcement

has

passed

you

also

need

to

submit

evidence

like

dated

photographs

of

the

site

letters

from

neighbours

receipts

or

invoices

for

work

plans

and

drawings

You

can

upload

these

documents

or

pictures

of

these

documents

when

you

appeal

Comment

on

an

appeal

Anyone

can

comment

on

a

lawful

development

certificate

appeal

Find

the

case

on

the

appeals

casework

portal

The

deadline

for

comments

is

weeks

after

the

start

date

of

the

appeal

Your

local

planning

authority

must

tell

anyone

who

has

commented

on

the

application

interested

parties

that

there

’s

an

appeal

The

local

planning

authority

has

to

do

this

within

weeks

of

the

appeal

being

validated

by

the

Planning

Inspectorate

If

there

’s

going

to

be

an

inquiry

interested

parties

can

apply

to

have

rule

status

which

means

they

’ll

play

a

much

bigger

part

For

example

they

can

call

witnesses

and

give

evidence

Read

the

detailed

guidance

about

taking

part

in

an

appeal

After

you

appeal

The

Planning

Inspectorate

will

check

your

appeal

to

make

sure

it

’s

valid

They

’ll

tell

you

what

happens

next

and

how

long

your

appeal

may

take

The

Planning

Inspectorate

will

then

consider

your

appeal

Check

how

long

planning

appeal

decisions

normally

take

If

anyone

behaves

unreasonably

You

can

apply

for

an

award

of

costs

if

anyone

involved

in

your

appeal

has

cost

you

money

by

behaving

unreasonably

for

example

missing

deadlines

You

can

have

costs

awarded

against

you

too

You

can

complain

about

how

the

Planning

Inspectorate

handled

your

appeal

There

’s

no

time

limit

for

complaints

If

you

disagree

with

the

appeal

decision

You

can

challenge

the

decision

in

the

High

Court

if

you

think

the

Planning

Inspectorate

made

a

legal

mistake

Get

advice

from

a

lawyer

if

you

’re

unsure

about

this


Who

's

responsible

You

’re

responsible

for

fire

safety

in

business

or

other

non

domestic

premises

if

you

’re

an

employer

the

owner

the

landlord

an

occupier

anyone

else

with

control

of

the

premises

for

example

a

facilities

manager

building

manager

managing

agent

or

risk

assessor

You

’re

known

as

the

responsible

person

If

there

’s

more

than

one

responsible

person

you

have

to

work

together

to

meet

your

responsibilities

The

Fire

Safety

Order

also

applies

if

you

have

paying

guests

for

example

if

you

run

a

bed

and

breakfast

guesthouse

or

let

a

self

catering

property

Fire

safety

rules

are

different

in

Scotland

and

Northern

Ireland

Responsibilities

As

the

responsible

person

you

must

carry

out

a

fire

risk

assessment

of

the

premises

and

review

it

regularly

tell

staff

or

their

representatives

about

the

risks

you

’ve

identified

put

in

place

and

maintain

appropriate

fire

safety

measures

plan

for

an

emergency

provide

staff

information

fire

safety

instruction

and

training

You

can

read

about

how

to

make

sure

your

premises

are

safe

from

fire

Non

domestic

premises

Non

domestic

premises

are

all

workplaces

and

commercial

premises

all

premises

the

public

have

access

to

the

common

areas

of

multi

occupied

residential

buildings

Shared

premises

In

shared

premises

it

’s

likely

there

’ll

be

more

than

one

responsible

person

You

’ll

need

to

co

ordinate

your

fire

safety

plans

to

make

sure

people

on

or

around

the

premises

are

safe

For

common

or

shared

areas

the

responsible

person

is

the

landlord

freeholder

or

managing

agent

Alterations

extensions

and

new

buildings

When

building

new

premises

or

doing

building

work

on

existing

premises

you

must

comply

with

building

regulations

This

includes

designing

fire

safety

into

the

proposed

building

or

extension

Read

the

fire

safety

building

regulations

Penalties

and

enforcement

You

could

be

fined

or

go

to

prison

if

you

do

not

follow

fire

safety

regulations

Local

fire

and

rescue

authorities

inspect

premises

and

can

issue

fire

safety

notices

telling

you

about

changes

you

need

to

make

Fire

risk

assessments

As

the

responsible

person

you

must

carry

out

and

regularly

review

a

fire

risk

assessment

of

the

premises

This

will

identify

what

you

need

to

do

to

prevent

fire

and

keep

people

safe

You

must

keep

a

written

record

of

your

fire

risk

assessment

if

your

business

has

or

more

people

Carrying

out

the

assessment

Identify

the

fire

hazards

Identify

people

at

risk

Evaluate

remove

or

reduce

the

risks

Record

your

findings

prepare

an

emergency

plan

and

provide

training

Review

and

update

the

fire

risk

assessment

regularly

The

fire

safety

risk

assessment

chart

gives

more

detailed

information

about

these

steps

You

’ll

need

to

consider

emergency

routes

and

exits

fire

detection

and

warning

systems

fire

fighting

equipment

the

removal

or

safe

storage

of

dangerous

substances

an

emergency

fire

evacuation

plan

the

needs

of

vulnerable

people

for

example

the

elderly

young

children

or

those

with

disabilities

providing

information

to

employees

and

other

people

on

the

premises

staff

fire

safety

training

Help

with

the

assessment

You

can

do

the

fire

risk

assessment

yourself

with

the

help

of

standard

fire

safety

risk

assessment

guides

If

you

do

not

have

the

expertise

or

time

to

do

the

fire

risk

assessment

yourself

you

need

to

appoint

a

competent

person

to

help

for

example

a

professional

risk

assessor

Your

local

fire

and

rescue

authority

might

be

able

to

give

you

advice

if

you

’re

not

sure

your

risk

assessment

’s

been

carried

out

properly

However

they

can

not

carry

out

risk

assessments

for

you

Assessment

guides

You

can

download

the

following

guides

on

risk

assessments

in

offices

and

shops

factories

and

warehouses

sleeping

accommodation

residential

care

premises

educational

premises

small

and

medium

places

of

assembly

holding

people

or

less

large

places

of

assembly

holding

more

than

people

theatres

cinemas

and

similar

premises

open

air

events

and

venues

healthcare

premises

animal

premises

and

stables

transport

premises

and

facilities

You

can

also

find

guidance

on

risk

assessments

if

you

work

in

construction

purpose

built

blocks

of

flats

and

other

types

of

housing

if

you

’re

a

landlord

Fire

safety

and

evacuation

plans

Your

plan

must

show

how

you

have

a

clear

passageway

to

all

escape

routes

clearly

marked

escape

routes

that

are

as

short

and

direct

as

possible

enough

exits

and

routes

for

all

people

to

escape

emergency

doors

that

open

easily

emergency

lighting

where

needed

training

for

all

employees

to

know

and

use

the

escape

routes

a

safe

meeting

point

for

staff

People

with

mobility

needs

You

should

also

make

special

arrangements

for

people

with

mobility

needs

for

example

make

sure

there

are

people

to

help

wheelchair

users

get

downstairs

if

there

’s

a

fire

Fire

safety

equipment

drills

and

training

Fire

detection

and

warning

systems

You

must

have

a

fire

detection

and

warning

system

You

may

need

different

types

of

detectors

depending

on

the

type

of

building

and

the

work

carried

out

in

it

Fire

fighting

equipment

The

types

of

equipment

you

need

depend

on

your

business

premises

You

’ll

need

to

have

any

equipment

properly

installed

tested

and

maintained

and

train

your

staff

to

use

them

if

necessary

Maintenance

and

testing

You

must

carry

out

regular

checks

to

make

sure

that

all

fire

alarm

systems

are

working

the

emergency

lighting

is

working

you

record

any

faults

in

systems

and

equipment

all

escape

routes

are

clear

and

the

floor

is

in

good

condition

all

fire

escapes

can

be

opened

easily

automatic

fire

doors

close

correctly

fire

exit

signs

are

in

the

right

place

Fire

drills

and

training

You

need

to

train

new

staff

when

they

start

work

and

tell

all

employees

about

any

new

fire

risks

You

should

carry

out

at

least

one

fire

drill

per

year

and

record

the

results

You

must

keep

the

results

as

part

of

your

fire

safety

and

evacuation

plan

Enforcement

appeals

and

penalties

Your

local

fire

and

rescue

authority

visits

premises

to

check

the

fire

risk

assessment

and

fire

prevention

measures

are

appropriate

Fire

safety

officers

should

help

you

understand

the

rules

and

comply

with

them

They

can

also

take

action

if

they

think

your

fire

safety

measures

are

not

adequate

For

example

they

might

issue

an

informal

notice

suggesting

safety

measures

They

could

also

give

you

a

formal

fire

safety

notice

They

’ll

tell

you

how

to

fix

the

problems

described

in

the

notice

Alterations

notice

You

could

get

an

alterations

notice

if

your

premises

have

high

safety

risks

or

will

have

high

safety

risks

if

the

use

of

the

premises

changes

Enforcement

notice

You

could

get

an

enforcement

notice

if

the

fire

and

rescue

authority

finds

a

serious

risk

that

’s

not

being

managed

It

will

say

what

improvements

are

needed

by

when

Prohibition

notice

These

take

effect

immediately

if

the

fire

and

rescue

authority

thinks

the

fire

risk

is

so

great

that

access

to

your

premises

needs

to

be

prohibited

or

restricted

Appeals

You

may

be

able

to

arrange

an

informal

review

from

your

fire

and

rescue

authority

if

you

disagree

with

the

decision

to

issue

a

fire

safety

notice

You

can

appeal

to

your

local

magistrates

court

within

days

of

receiving

a

notice

In

certain

circumstances

you

and

the

fire

and

rescue

authority

can

ask

for

a

determination

from

the

Home

Secretary

to

resolve

a

dispute

Penalties

You

could

be

fined

or

go

to

prison

if

you

do

not

follow

fire

safety

regulations

Minor

penalties

can

be

up

to

Major

penalties

can

have

unlimited

fines

and

up

to

years

in

prison


Food

safety

If

your

business

deals

in

food

you

must

make

sure

food

is

safe

to

eat

make

sure

you

do

n’t

add

remove

or

treat

food

in

a

way

that

makes

it

harmful

to

eat

make

sure

the

food

is

the

same

quality

that

you

say

it

is

make

sure

you

do

n’t

mislead

people

by

the

way

food

is

labelled

advertised

or

marketed

keep

records

on

where

you

got

food

from

and

show

this

information

on

demand

known

as

traceability

PDF

KB

withdraw

unsafe

food

and

complete

an

incident

report

tell

people

why

food

has

been

withdrawn

or

recalled

for

example

by

using

a

leaflet

or

poster

display

your

food

hygiene

rating

if

you

sell

food

direct

to

the

public

Food

additives

If

you

use

an

additive

in

food

you

must

only

use

an

approved

additive

only

use

it

if

it

is

approved

for

use

in

that

food

The

food

additive

must

not

exceed

the

maximum

permitted

level

Food

hygiene

Part

of

complying

with

food

safety

is

managing

food

hygiene

Hazard

Analysis

and

Critical

Control

Point

HACCP

plan

You

usually

have

to

write

a

plan

based

on

the

HACCP

principles

if

you

run

a

food

business

This

keeps

your

food

safe

from

biological

chemical

and

physical

safety

hazards

Food

contact

materials

Materials

and

packaging

that

can

be

reasonably

expected

to

come

into

contact

with

food

are

called

food

contact

materials

These

can

include

packaging

food

processing

equipment

cookware

work

surfaces

To

keep

food

safe

for

consumption

make

sure

food

contact

materials

do

n’t

transfer

anything

to

food

they

touch

make

sure

food

contact

materials

do

n’t

change

the

food

they

touch

when

inspected

be

able

to

show

where

the

food

contact

materials

came

from

Bacteria

and

food

poisoning

To

keep

food

safe

from

bacteria

you

should

follow

HACCP

Bacteria

that

cause

serious

health

problems

are

E.coli

and

campylobacter

salmonella

especially

with

the

storage

and

handling

of

eggs

Food

hygiene

training

Employers

are

responsible

for

staff

hygiene

training

It

can

be

either

a

formal

programme

or

informal

training

such

as

on

the

job

training

or

self

study

Food

allergies

If

you

are

a

food

retailer

or

caterer

you

need

to

manage

food

allergies

when

preparing

and

selling

food

Food

inspections

You

can

be

inspected

by

your

local

council

at

any

point

in

the

food

production

and

distribution

process

All

inspectors

must

follow

the

Food

Law

Code

of

Practice

Usually

you

wo

n’t

be

told

an

inspection

is

going

to

happen

How

often

you

’re

inspected

depends

on

the

risk

your

business

poses

to

public

health

You

might

not

be

inspected

as

often

if

you

’re

a

member

of

a

recognised

assurance

scheme

You

can

search

for

a

registered

assurance

scheme

online

If

you

’re

a

food

retailer

or

caterer

you

will

be

inspected

on

a

more

regular

basis

to

make

sure

you

comply

with

food

safety

laws

Your

premises

food

records

and

procedures

can

be

inspected

Food

samples

can

be

taken

as

well

as

photographed

Find

your

local

council

enforcement

officers

After

the

inspection

You

’ll

be

sent

a

letter

confirming

any

improvements

you

need

to

make

and

by

when

Usually

you

’re

responsible

for

confirming

these

improvements

have

been

made

For

serious

food

safety

problems

you

may

be

sent

a

notice

The

notice

can

include

banning

you

from

using

certain

equipment

or

processes

until

improvements

have

been

made

Your

business

will

be

revisited

to

make

sure

you

have

followed

the

improvements

in

the

notice

Example

notices

include

a

Hygiene

Improvement

Notice

Hygiene

Emergency

Prohibition

Notices

banning

you

from

using

certain

equipment

or

following

certain

processes

Appeals

Your

letter

or

notice

should

tell

you

how

you

can

appeal

a

decision

by

an

inspector

Report

a

food

safety

incident

You

must

tell

the

Food

Standards

Agency

FSA

if

you

think

any

food

your

business

has

sold

is

unsafe

has

is

unsafe

The

FSA

will

tell

you

if

the

food

must

be

withdrawn

and

customers

asked

to

return

it

Submit

a

food

safety

incident

report


Find

export

opportunities

Use

great.gov.uk

to

make

sure

your

business

is

ready

to

export

show

your

products

directly

to

overseas

buyers

through

the

find

a

buyer

service

find

overseas

opportunities

for

your

product

or

service

Start

now

Find

customers

online

Get

help

selling

online

overseas

and

take

advantage

of

special

deals

negotiated

by

the

government

And

join

the

e

exporting

programme

to

get

advice

on

developing

a

strategy

from

e

commerce

and

international

trade

experts

special

rates

for

some

of

the

world

’s

most

popular

online

selling

platforms

regular

updates

on

e

commerce

trends

and

opportunities

to

hear

from

industry

experts

and

network

with

other

online

traders

Contact

e-exporting@trade.gov.uk

to

join

the

e

exporting

programme

Get

help

from

a

trade

specialist

The

Department

for

International

Trade

DIT

has

a

network

of

trade

specialists

who

can

also

help

you

find

overseas

customers

by

helping

you

prepare

for

a

trade

show

or

overseas

market

visit

sometimes

grants

are

available

check

with

the

event

organiser

arranging

introductions

to

potential

overseas

buyers

agents

and

distributors

there

’s

a

charge

for

this

service

To

find

out

more

first

see

the

export

guidance

on

great.gov.uk

then

contact

a

trade

adviser

in

your

region

If

you

had

an

OMIS

account

If

you

had

an

Overseas

Market

Introduction

Service

OMIS

account

and

want

to

talk

about

something

you

commissioned

contact

a

trade

adviser

in

your

region

or

email

omis.orders@digital.trade.gov.uk

Defence

security

and

cyber

security

Contact

the

Defence

and

Security

Organisation

DSO

for

help

with

presentations

product

demonstrations

and

hosting

delegations

including

a

bespoke

hanger

for

exhibitions

and

demonstration

centre

for

cyber

security

products

displaying

your

products

on

the

DSO

stand

at

exhibitions

and

trade

shows

booking

military

personnel

to

appear

on

your

stand

at

an

exhibition

or

trade

show

providing

after

sales

training

to

customers

DSO

provides

media

support

for

product

launches

or

overseas

campaigns

Call


Overview

Your

standard

sales

contracts

must

be

fair

or

you

wo

n’t

be

able

to

enforce

them

There

are

different

rules

on

what

’s

fair

for

consumer

contracts

business

contracts

You

’re

legally

responsible

for

certain

situations

eg

when

goods

you

sell

are

faulty

You

must

not

try

to

claim

you

’re

not

responsible

You

have

more

responsibilities

towards

consumers

than

towards

other

businesses

Customers

rights

Your

customers

also

have

implied

rights

when

buying

your

goods

or

services

unless

the

contract

legally

states

otherwise

Unfair

consumer

contracts

You

ca

n’t

enforce

unfair

terms

in

a

consumer

contract

or

unfair

consumer

notices

eg

signs

on

a

shop

wall

or

in

a

car

park

You

can

never

enforce

terms

or

notices

that

try

to

avoid

your

responsibility

for

death

injury

faulty

goods

goods

that

are

n’t

as

described

selling

goods

that

are

n’t

yours

to

sell

You

might

not

be

able

to

enforce

terms

or

notices

if

they

try

to

avoid

your

responsibility

in

other

ways

eg

delays

unsatisfactory

services

not

doing

what

was

agreed

Your

contract

terms

might

also

be

unfair

if

they

weigh

the

contract

significantly

in

your

favour

eg

by

providing

for

excessive

cancellation

charges

and

automatic

loss

of

all

upfront

payments

by

creating

unbalanced

rights

eg

being

able

to

cancel

a

contract

at

any

time

but

requiring

the

customer

to

give

months

notice

by

allowing

you

to

increase

the

agreed

price

at

a

later

date

Your

contract

wo

n’t

be

unfair

just

because

it

sets

a

price

that

’s

higher

than

another

business

charges

Contracts

must

be

written

in

plain

language

to

avoid

being

misleading

and

unfair

If

a

customer

complains

It

’s

up

to

the

courts

to

decide

if

a

term

in

your

contract

or

wording

in

your

notices

is

unfair

You

can

be

taken

to

court

by

the

Competition

and

Markets

Authority

or

a

local

trading

standards

office

to

stop

you

using

unfair

terms

or

notices

Consumers

can

also

take

legal

action

themselves

to

challenge

unfair

terms

or

notices

Read

the

guidance

on

unfair

terms

Unfair

business

contracts

Your

standard

contract

would

be

unfair

if

you

try

to

not

take

responsibility

for

death

or

injury

under

any

circumstances

losses

caused

by

negligence

unless

to

do

so

is

reasonable

defective

or

poor

quality

goods

unless

to

do

so

is

reasonable

You

must

not

try

to

claim

you

’re

not

responsible

for

these

things

What

is

reasonable

It

’s

up

to

the

courts

to

decide

what

is

reasonable

Courts

will

take

into

account

the

information

available

to

both

parties

when

the

contract

was

drawn

up

if

the

contract

was

negotiated

or

in

standard

form

if

the

buyer

had

the

bargaining

power

to

negotiate

better

terms

Implied

and

statutory

rights

Your

customers

have

implied

rights

when

buying

your

goods

or

services

Some

implied

rights

are

also

known

as

statutory

rights

Products

Implied

rights

mean

a

product

must

be

as

described

of

satisfactory

quality

eg

safe

in

working

order

free

of

defects

fit

for

purpose

capable

of

doing

what

the

customer

has

asked

for

Contracts

for

hiring

hire

purchase

and

part

exchange

also

have

these

implied

rights

Consumers

always

have

these

implied

rights

when

buying

goods

the

contract

ca

n’t

legally

state

otherwise

Services

Implied

rights

mean

services

must

be

carried

out

with

reasonable

care

and

skill

within

a

reasonable

time

if

no

specific

time

has

been

agreed

for

a

reasonable

charge

if

no

exact

price

has

been

agreed

You

’re

unlikely

to

be

able

to

enforce

terms

in

a

consumer

contract

for

services

if

they

try

to

deny

a

customer

’s

implied

rights

Business

contracts

Your

business

customers

have

implied

rights

unless

the

contract

legally

states

otherwise

in

a

way

a

court

would

decide

is

reasonable


Overview

All

marketing

and

advertising

must

be

an

accurate

description

of

the

product

or

service

legal

decent

truthful

honest

socially

responsible

not

encouraging

illegal

unsafe

or

anti

social

behaviour

There

are

regulations

that

restrict

what

advertisers

can

and

can

not

do

As

well

as

the

regulations

there

are

advertising

codes

of

practice

that

you

need

to

follow

to

help

you

advertise

legally

You

must

describe

your

product

or

service

accurately

Requirements

for

specific

products

There

are

also

specific

requirements

that

apply

to

certain

sectors

such

as

food

alcohol

beauty

products

environmentally

friendly

products

medicines

tobacco

For

example

you

can

only

claim

your

drink

is

low

in

alcohol

if

it

contains

between

and

alcohol

by

volume

Data

protection

If

you

’re

gathering

storing

or

using

information

about

customers

or

potential

customers

you

must

also

protect

their

data

Regulations

that

affect

advertising

Advertising

to

consumers

The

Consumer

Protection

from

Unfair

Trading

Regulations

mean

you

can

not

mislead

or

harass

consumers

by

for

example

including

false

or

deceptive

messages

leaving

out

important

information

using

aggressive

sales

techniques

Read

The

consumer

protection

from

unfair

trading

regulations

for

the

rules

on

advertising

legally

Advertising

to

businesses

Advertising

to

businesses

is

covered

by

the

Business

Protection

from

Misleading

Marketing

Regulations

As

well

as

being

accurate

and

honest

you

must

not

make

misleading

comparisons

with

competitors

that

includes

using

a

competitor

’s

logo

or

trademark

or

something

very

similar

comparing

your

product

with

a

competitor

’s

product

that

’s

not

the

same

Download

The

Business

Protection

from

Misleading

Marketing

Regulations

for

more

detail

about

the

regulations

that

cover

advertising

to

businesses

Penalties

If

you

break

the

regulations

you

could

be

reported

to

a

local

Trading

Standards

office

You

could

be

fined

prosecuted

or

imprisoned

Advertising

codes

of

practice

There

are

advertising

codes

of

practice

that

describe

how

businesses

should

advertise

They

cover

all

kinds

of

promotional

communications

depending

where

the

advert

or

promotion

will

appear

Non

broadcast

media

The

CAP

non

broadcast

code

has

rules

that

cover

non

broadcast

advertising

for

example

print

online

sales

promotion

and

direct

marketing

such

as

telesales

and

email

The

code

specifies

standards

for

accuracy

and

honesty

that

businesses

must

stick

to

including

specific

conditions

such

as

advertising

to

children

causing

offence

political

advertising

Broadcast

media

for

example

TV

radio

You

must

follow

the

CAP

broadcast

code

which

covers

issues

including

taste

decency

and

product

placement

As

well

as

setting

standards

about

accuracy

and

honesty

businesses

must

stick

to

they

also

have

rules

about

things

like

scheduling

General

broadcasting

rules

You

also

need

to

follow

rules

about

taste

decency

product

placement

etc

that

apply

to

all

broadcasting

These

are

called

broadcast

codes

Find

out

more

about

them

on

the

Ofcom

website

Enforcing

the

rules

The

rules

are

enforced

by

the

Advertising

Standards

Authority

ASA

Anyone

who

thinks

advertising

rules

have

been

broken

can

complain

to

the

ASA

within

months

of

the

advert

appearing

If

an

advert

breaks

the

rules

it

may

be

withdrawn

If

the

product

does

not

match

the

description

or

the

advert

breaks

the

law

you

could

be

prosecuted

Describing

your

product

You

must

describe

your

product

accurately

This

means

if

you

make

a

claim

about

your

product

you

must

be

able

to

prove

what

you

say

Prices

Your

adverts

must

describe

the

actual

cost

accurately

including

any

ongoing

or

associated

costs

like

subscription

fees

and

taxes

such

as

VAT

Direct

marketing

You

must

check

if

customers

want

to

be

contacted

by

fax

phone

post

or

email

and

give

them

the

chance

to

object

You

must

be

able

to

prove

you

’ve

done

this

When

you

collect

customer

details

you

must

get

their

permission

if

you

want

to

send

them

other

offers

or

promotions

You

must

also

ask

for

their

permission

if

you

want

to

share

their

information

with

another

organisation

Letting

customers

opt

out

Customers

have

the

right

to

stop

their

information

being

used

for

direct

marketing

You

must

make

it

easy

to

opt

out

for

example

by

sending

a

STOP

text

to

a

short

number

or

using

an

unsubscribe

link

Telesales

and

fax

marketing

You

must

say

who

you

are

when

you

make

a

telesales

call

and

give

your

address

or

phone

number

if

you

’re

asked

for

it

The

number

for

customers

to

call

must

be

a

freephone

number

You

’re

not

allowed

to

send

marketing

faxes

to

individuals

unless

you

’ve

received

their

prior

permission

but

you

can

send

unsolicited

faxes

to

companies

You

must

be

able

to

prove

that

you

’ve

checked

you

’re

not

contacting

anyone

who

does

not

want

to

be

contacted

Check

who

’s

asked

not

to

receive

calls

or

faxes

using

the

Telephone

Preference

Service

Fax

Preference

Service

It

’s

illegal

to

phone

or

fax

someone

registered

with

these

services

if

you

do

not

have

their

permission

You

can

be

fined

up

to

for

each

unsolicited

phonecall

Automated

calls

If

you

want

to

make

automated

calls

with

pre

recorded

phone

messages

you

must

get

the

permission

of

the

individual

or

business

first

Direct

mail

Check

that

your

mailing

lists

do

not

include

anyone

who

’s

asked

not

to

receive

direct

mailing

using

the

Mail

Preference

Service

Email

marketing

and

text

messages

You

’re

only

allowed

to

send

marketing

emails

to

individual

customers

if

they

’ve

given

you

permission

Emails

or

text

messages

must

clearly

indicate

who

you

are

that

you

’re

selling

something

what

the

promotions

are

and

any

conditions

Check

that

you

are

not

sending

emails

to

anyone

who

’s

asked

not

to

receive

them

using

the

Email

Preference

Service

If

you

buy

or

rent

a

mailing

list

ask

the

supplier

if

you

have

the

right

to

use

it

for

email

marketing

Every

marketing

email

you

send

must

give

the

person

the

ability

to

opt

out

of

or

unsubscribe

from

further

emails

You

must

tell

customers

if

you

add

them

to

a

list

of

people

who

do

not

want

to

be

emailed

Cookies

You

must

tell

visitors

to

your

website

how

your

site

uses

cookies

and

ask

if

they

want

to

accept

them

The

information

should

be

easy

to

understand

Find

out

more

about

cookies

on

the

Information

Commissioner

’s

Office

website

and

AboutCookies.org

Customers

can

complain

if

you

misuse

their

information

and

you

could

be

ordered

to

pay

a

fine

or

compensation


Overview

Agricultural

Sick

Pay

ASP

means

you

’re

paid

at

least

the

Agricultural

Minimum

Wage

when

you

’re

off

work

sick

It

includes

any

Statutory

Sick

Pay

you

might

be

entitled

to

You

only

have

the

right

to

Agricultural

Sick

Pay

if

you

were

employed

before

the

rules

changed

on

October

and

it

says

so

in

your

contract

There

are

different

rules

for

Agricultural

Sick

Pay

in

Scotland

What

you

'll

get

Number

of

months

continuous

employment

when

you

went

off

sick

Maximum

weeks

you

can

claim

Agricultural

Sick

Pay

ASP

per

year

Up

to

to

to

to

to

or

more

Working

out

how

much

you

’ll

get

Multiply

the

maximum

weeks

you

can

claim

ASP

in

the

table

by

the

number

of

days

you

regularly

work

per

week

including

any

guaranteed

overtime

This

does

n’t

include

overtime

you

regularly

work

that

is

n’t

guaranteed

This

number

tells

you

how

many

days

you

can

claim

over

a

month

period

starting

from

the

first

day

of

sickness

or

injury

that

’s

eligible

The

period

you

can

claim

for

starts

on

the

first

full

working

day

you

’re

unable

to

work

and

ends

on

the

day

before

you

return

This

can

be

any

day

including

days

you

do

n’t

usually

work

You

must

be

paid

at

least

your

basic

pay

for

all

normal

working

hours

including

guaranteed

overtime

for

each

day

you

’re

entitled

to

Away

for

longer

than

you

’re

entitled

to

claim

for

If

you

’re

away

for

longer

than

the

number

of

weeks

you

’re

entitled

to

claim

for

you

might

be

able

to

get

Employment

and

Support

Allowance

or

other

benefits

When

you

’ll

be

paid

You

should

be

paid

on

your

normal

pay

day

Your

employer

must

pay

your

sick

pay

while

you

’re

off

work

and

immediately

after

you

come

back

Each

payment

should

be

for

at

least

the

amount

your

employer

knows

you

’re

entitled

to

rather

than

guessing

when

you

’ll

return

Eligibility

You

only

have

the

right

to

Agricultural

Sick

Pay

if

you

were

employed

before

the

rules

changed

on

October

and

it

says

so

in

your

contract

You

must

have

been

continuously

employed

by

the

same

employer

for

at

least

weeks

before

the

first

day

of

your

absence

When

you

become

entitled

to

Agricultural

Sick

Pay

ASP

You

wo

n’t

be

paid

for

the

first

days

off

sick

unless

you

’re

away

for

longer

than

working

days

in

total

Sickness

that

counts

for

ASP

your

own

illness

whatever

caused

it

your

own

illness

or

incapacity

caused

by

pregnancy

or

maternity

injuries

which

happened

at

work

injuries

which

happened

travelling

to

or

from

work

recovering

from

an

operation

caused

by

an

illness

or

injury

suffered

at

work

or

travelling

to

or

from

work

If

you

’re

sick

because

of

another

reason

you

might

be

entitled

to

Statutory

Sick

Pay

How

to

claim

Tell

your

employer

about

your

sickness

or

injury

and

they

’ll

sort

out

your

Agricultural

Sick

Pay

ASP

If

you

’re

ill

for

longer

than

days

you

must

give

your

employer

a

medical

certificate

doctor

’s

note

Further

information

If

you

need

advice

contact

the

pay

and

work

rights

helpline


When

you

need

it

Farms

are

covered

by

the

same

planning

regulations

as

other

types

of

property

Some

planning

rules

include

special

conditions

for

agricultural

buildings

and

land

You

need

planning

permission

if

you

want

to

change

how

you

use

your

land

or

buildings

from

farming

to

something

else

you

want

to

build

a

house

on

the

land

You

will

also

usually

need

planning

permission

if

you

are

applying

for

a

grant

to

fund

a

project

that

needs

a

building

or

other

development

When

you

do

n’t

need

it

You

do

n’t

need

planning

permission

for

farming

operations

to

use

buildings

already

on

your

land

for

farming

purposes

to

change

the

inside

of

a

building

or

make

small

alterations

to

the

outside

eg

installing

an

alarm

box

if

there

are

permitted

development

rights

Before

starting

work

on

the

project

always

check

with

your

local

planning

authority

in

England

and

Wales

your

local

planning

authority

in

Scotland

you

local

area

planning

office

in

Northern

Ireland

If

you

do

n’t

get

planning

permission

when

you

need

it

you

may

have

to

stop

work

on

the

development

or

demolish

it

Apply

for

planning

permission

In

England

and

Wales

you

can

apply

online

at

the

Planning

Portal

In

Scotland

you

can

apply

online

at

ePlanning

Scotland

In

Northern

Ireland

you

apply

for

planning

permission

to

your

local

area

planning

office

Permitted

development

Permitted

development

means

that

if

your

farm

is

hectares

or

more

you

have

the

right

to

erect

extend

or

alter

a

building

carry

out

excavations

and

engineering

operations

needed

for

agricultural

purposes

though

you

may

still

require

approval

for

certain

details

of

the

development

The

types

of

permitted

development

include

temporary

uses

of

land

agricultural

buildings

below

a

certain

size

forestry

buildings

caravan

sites

and

related

buildings

in

some

circumstances

Check

with

your

local

planning

authority

or

local

area

planning

office

in

Northern

Ireland

before

making

use

of

permitted

development

rights

to

make

sure

your

development

wo

n’t

need

planning

permission

The

Agricultural

Document

Library

ADLib

has

policy

planning

guidance

on

permitted

development

and

farms

Appeals

The

way

you

appeal

and

the

deadlines

for

appealing

are

different

depending

on

which

country

you

’re

in

See

the

relevant

planning

guide

for

more

information

England

and

Wales

Scotland


Overview

It

’s

your

responsibility

to

defend

your

intellectual

property

IP

and

to

take

action

if

someone

’s

used

it

without

permission

known

as

infringement

Examples

of

IP

infringement

include

when

someone

uses

sells

or

imports

your

patented

product

or

process

uses

all

or

some

of

your

work

under

copyright

without

your

permission

makes

offers

or

sells

your

registered

design

for

commercial

gain

uses

a

trade

mark

that

’s

identical

or

similar

to

one

you

’ve

registered

You

can

take

the

following

steps

Get

the

other

party

to

stop

using

your

IP

or

come

to

an

agreement

with

them

for

example

license

your

IP

Use

mediation

or

another

type

of

dispute

resolution

Take

legal

action

if

you

ca

n’t

resolve

the

dispute

by

other

means

You

may

want

to

get

help

from

an

IP

professional

such

as

a

solicitor

The

Intellectual

Property

Office

IPO

can

also

help

Report

IP

crime

It

can

be

a

criminal

offence

to

copy

or

use

copyright

material

and

registered

trade

marks

and

designs

without

permission

Report

suspected

IP

crime

to

Trading

Standards

by

contacting

Citizens

Advice

You

can

also

report

it

anonymously

through

Crimestoppers

Action

Fraud

Get

help

and

advice

An

intellectual

property

IP

professional

can

give

you

legal

advice

on

a

dispute

or

act

on

your

behalf

Find

an

IP

professional

through

organisations

including

The

Chartered

Institute

of

Patent

Attorneys

The

Chartered

Institute

of

Trade

Mark

Attorneys

The

Law

Society

England

and

Wales

The

Law

Society

of

Scotland

The

Law

Society

of

Northern

Ireland

Contact

the

Intellectual

Property

Office

IPO

You

can

contact

IPO

for

an

opinion

on

whether

your

patent

or

supplementary

protection

certificate

is

being

infringed

it

costs

to

start

legal

proceedings

over

some

types

of

IP

dispute

this

does

not

include

copyright

infringement

general

advice

on

IP

Come

to

an

agreement

If

someone

is

using

your

IP

without

your

permission

you

can

contact

them

and

ask

them

to

stop

You

can

be

sued

for

making

unjustified

threats

You

may

want

to

seek

legal

advice

before

contacting

the

other

party

Make

a

deal

You

can

offer

to

make

a

deal

with

the

other

party

which

is

usually

cheaper

and

quicker

than

going

to

court

Read

the

guidance

on

how

to

license

sell

mortgage

and

market

your

copyright

patent

design

trade

mark

You

can

also

come

to

a

coexistence

agreement

with

someone

who

has

a

similar

trade

mark

Use

a

mediator

You

can

use

a

mediator

if

you

ca

n’t

come

to

an

agreement

over

an

intellectual

property

IP

dispute

Mediation

can

be

used

in

most

IP

disputes

This

includes

disputes

about

trade

marks

copyright

designs

patents

Mediation

is

a

way

of

resolving

disputes

without

going

to

court

It

’s

cheaper

and

quicker

than

taking

legal

action

and

the

outcome

is

usually

beneficial

to

all

parties

Mediators

provide

an

independent

view

on

a

dispute

They

ca

n’t

make

a

decision

for

you

but

they

can

help

to

find

a

solution

that

both

parties

accept

Discussions

with

a

mediator

are

confidential

and

ca

n’t

be

used

in

court

later

if

the

dispute

is

n’t

resolved

IPO

mediation

service

The

Intellectual

Property

Office

IPO

has

its

own

mediation

service

What

you

will

pay

for

mediation

depends

on

the

type

and

length

of

mediation

session

Read

guidance

on

IPO

’s

mediation

service

including

information

on

fees

Other

mediators

you

can

use

You

can

also

use

the

Civil

Mediation

Council

England

and

Wales

Scottish

Mediation

Network

Northern

Ireland

Mediation

Take

legal

action

You

can

file

legal

proceedings

either

through

the

Intellectual

Property

Office

IPO

or

through

the

courts

Some

types

of

proceedings

can

only

be

filed

through

one

or

the

other

For

example

copyright

infringement

claims

can

only

be

filed

through

the

courts

A

court

will

expect

you

to

have

tried

to

resolve

your

dispute

possibly

using

mediation

before

starting

legal

proceedings

You

can

pay

an

Intellectual

Property

Professional

to

help

you

File

through

IPO

Contact

IPO

for

more

information

on

filing

through

them

File

through

the

courts

in

England

and

Wales

The

court

you

go

to

depends

on

the

nature

complexity

and

value

of

your

claim

Claims

below

Use

the

Intellectual

Property

Enterprise

Court

IPEC

small

claims

track

if

your

claim

is

for

less

than

and

for

infringement

of

one

of

the

following

copyright

passing

off

trade

marks

breach

of

confidence

unregistered

design

rights

You

do

n’t

need

a

lawyer

to

use

the

IPEC

small

claims

track

Claims

up

to

You

can

take

a

case

for

any

IP

right

to

the

Intellectual

Property

Enterprise

Court

IPEC

if

you

do

not

wish

to

claim

more

than

for

legal

costs

for

damages

If

you

’re

claiming

more

than

in

damages

Use

the

Chancery

Division

of

the

High

Court

of

England

and

Wales

there

are

no

limits

to

legal

costs

or

damages

you

can

claim

File

through

the

courts

in

Scotland

Use

the

Court

of

Session

if

your

claim

is

complex

or

valuable

there

are

no

limits

to

legal

costs

or

damages

you

can

claim

File

through

the

courts

in

Northern

Ireland

You

can

use

the

Chancery

Division

of

the

High

Court

of

Northern

Ireland

if

your

claim

is

complex

or

valuable

there

are

no

limits

to

legal

costs

or

damages

you

can

claim


Check

if

you

can

register

your

design

You

can

register

the

look

of

a

product

you

’ve

designed

to

stop

people

copying

or

stealing

it

The

look

of

your

design

includes

the

appearance

physical

shape

configuration

or

how

different

parts

of

a

design

are

arranged

together

decoration

What

you

’ll

get

Registering

your

design

protects

any

aspect

of

your

design

for

example

both

the

product

’s

shape

and

decoration

gives

you

the

right

to

prevent

others

from

using

it

for

up

to

years

you

have

to

renew

your

registered

design

every

years

makes

taking

legal

action

against

infringement

and

copying

more

straightforward

Once

registered

you

can

display

your

registration

number

on

your

design

Shapes

of

objects

may

already

be

automatically

protected

by

design

right

but

it

’s

easier

to

protect

your

design

if

you

register

it

What

you

can

and

can

not

register

To

register

your

design

it

must

be

new

not

be

offensive

for

example

feature

graphic

images

or

words

be

your

own

intellectual

property

not

make

use

of

protected

emblems

or

flags

for

example

the

Olympic

rings

or

the

Royal

Crown

not

be

an

invention

or

how

a

product

works

you

’ll

need

a

patent

instead

You

can

not

protect

the

functionality

of

a

design

for

example

a

chair

that

folds

down

more

quickly

than

others

of

the

same

kind

Search

the

registers

Search

all

of

the

following

design

registers

to

check

if

your

design

is

unique

UK

registered

designs

EU

Intellectual

Property

Office

EUIPO

World

Intellectual

Property

Organisation

WIPO

You

can

ask

the

Intellectual

Property

Office

to

search

for

you

for

Prepare

your

illustrations

Your

illustrations

should

show

the

design

as

it

appears

to

the

eye

using

photographs

line

drawings

computer

aided

design

CAD

or

rendered

CAD

show

the

design

against

a

plain

background

with

no

details

hidden

by

shadows

or

reflections

not

contain

text

measurements

or

other

technical

information

not

contain

more

than

one

view

of

the

design

not

include

anything

that

is

not

part

of

the

design

for

example

another

object

or

your

hand

be

the

same

type

not

a

mixture

for

example

all

line

drawings

or

all

photographs

include

the

complete

pattern

and

enough

to

show

how

the

pattern

repeats

if

you

want

to

register

a

surface

pattern

Include

up

to

illustrations

if

you

’re

applying

online

with

one

view

per

file

Apply

by

post

if

you

need

to

show

more

than

illustrations

If

you

’re

applying

by

post

your

illustrations

should

be

on

plain

paper

If

your

application

is

shown

in

colour

or

contains

tonal

contrast

the

Intellectual

Property

Office

will

assume

that

those

elements

are

intended

to

form

part

of

your

design

unless

you

’ve

added

a

disclaimer

Colour

included

in

these

diagrams

is

used

for

illustrative

purposes

only

You

may

need

to

add

more

information

to

your

illustrations

to

make

it

clear

what

you

want

to

protect

If

you

're

only

registering

part

of

an

illustration

You

can

add

more

information

if

you

only

want

to

register

part

of

your

illustration

the

shape

not

the

colour

or

surface

pattern

You

can

either

show

or

explain

which

parts

of

an

illustration

you

want

to

protect

this

is

called

a

limitation

the

parts

of

an

illustration

you

do

not

want

to

protect

this

is

called

a

disclaimer

You

can

do

this

by

greying

out

or

circling

parts

of

the

illustration

or

by

adding

a

line

of

text

Apply

Apply

online

You

can

register

your

design

online

It

’s

cheaper

than

applying

by

post

Number

of

designs

Fee

One

Up

to

Up

to

Up

to

Up

to

Up

to

You

can

not

claim

back

VAT

as

the

fee

is

out

of

scope

Apply

by

post

Your

application

should

include

the

following

documents

a

completed

application

form

read

the

guidance

notes

before

applying

your

prepared

illustrations

Number

of

designs

Fee

One

Each

additional

design

You

can

not

claim

back

VAT

as

the

fee

is

out

of

scope

After

you

’ve

applied

The

Intellectual

Property

Office

will

examine

your

application

within

weeks

working

days

If

there

are

no

objections

and

you

have

not

asked

to

defer

your

registration

your

design

will

be

registered

immediately

If

there

are

any

objections

you

have

months

to

respond

You

can

request

a

hearing

if

you

think

your

application

has

been

dealt

with

unfairly

disagree

with

the

decision

about

your

design

Your

design

will

be

added

to

the

list

of

registered

designs

and

made

public

You

can

choose

for

it

not

to

be

made

public

by

deferring

your

registration

Send

forms

and

responses

Send

all

forms

changes

to

your

application

or

hearing

requests

to

How

long

it

lasts

You

must

renew

your

design

registration

every

years

to

keep

it

protected

Use

your

design

Once

registered

you

can

license

sell

or

mortgage

your

design

Defer

your

registration

You

might

want

to

defer

registering

your

design

for

example

if

you

need

more

time

to

develop

and

market

your

product

before

it

becomes

public

You

can

ask

that

your

design

is

not

registered

for

up

to

months

when

you

apply

You

must

register

a

deferred

design

within

months

of

applying

or

your

application

will

be

cancelled

and

you

’ll

have

to

reapply

including

paying

the

fee

again

When

you

’re

ready

to

register

your

design

Post

a

deferred

design

registration

form

for

each

design

to

request

registration

The

address

is

on

the

form

Your

design

will

be

registered

from

the

date

you

first

filed

your

application

The

fee

to

register

a

deferred

design

is

You

will

not

get

the

full

protection

of

being

registered

until

your

application

is

registered

and

published


Your

responsibilities

You

must

keep

waste

to

a

minimum

by

doing

everything

you

reasonably

can

to

prevent

reuse

recycle

or

recover

waste

in

that

order

get

help

to

do

this

sort

and

store

waste

safely

and

securely

complete

a

waste

transfer

note

for

each

load

of

waste

that

leaves

your

premises

check

if

your

waste

carrier

is

registered

to

dispose

of

waste

not

allow

the

waste

carrier

to

dispose

of

your

waste

illegally

and

report

them

to

Crimestoppers

if

they

do

You

have

extra

responsibilities

if

you

’re

dealing

with

hazardous

waste

What

counts

as

business

waste

Any

waste

that

comes

from

a

commercial

activity

is

business

waste

If

you

use

part

of

your

home

to

run

your

business

then

any

waste

from

that

part

is

business

waste

Business

waste

also

includes

any

waste

that

comes

from

construction

demolition

industry

agriculture

Check

what

you

need

to

do

in

Northern

Ireland

Scotland

and

Wales

Disposing

of

your

own

waste

You

must

register

as

a

waste

carrier

if

you

want

to

dispose

of

your

own

waste

regularly

Apply

to

register

in

England

Wales

Scotland

Northern

Ireland

Depending

on

what

you

’re

doing

you

may

also

need

to

apply

for

a

waste

permit

Moving

waste

between

countries

You

can

not

move

waste

between

countries

for

disposal

for

example

to

send

it

to

landfill

You

can

usually

only

import

or

export

waste

to

recover

it

such

as

using

waste

to

produce

energy

Read

the

guide

on

waste

imports

and

exports

Sorting

and

storing

waste

You

must

store

waste

safely

and

securely

To

do

this

store

waste

in

a

secure

place

use

suitable

containers

that

will

stop

waste

escaping

label

containers

clearly

with

the

type

of

waste

they

contain

use

covers

to

stop

waste

blowing

away

use

waterproof

covers

if

rain

could

cause

contaminated

run

off

or

prevent

the

waste

from

being

reused

You

have

extra

responsibilities

if

you

’re

storing

hazardous

waste

Store

different

types

of

waste

separately

so

that

they

do

not

contaminate

each

other

they

can

be

reused

more

easily

you

can

complete

the

waste

transfer

note

correctly

Waste

transfer

notes

For

each

load

of

non

hazardous

waste

you

move

off

your

premises

you

need

a

waste

transfer

note

or

a

document

with

the

same

information

such

as

an

invoice

Register

online

to

fill

in

a

waste

transfer

note

for

a

single

load

of

waste

create

a

season

ticket

for

a

series

of

loads

Or

download

a

waste

transfer

note

to

fill

in

and

sign

on

paper

Your

business

and

the

business

taking

your

waste

both

need

to

Fill

in

the

sections

of

the

waste

transfer

note

that

apply

to

you

Sign

it

Keep

a

copy

for

years

Show

it

to

an

enforcement

officer

from

your

local

council

or

the

Environment

Agency

if

asked

You

must

include

enough

information

to

help

the

business

taking

your

waste

to

handle

and

dispose

of

it

safely

Contacts

Contact

the

organisation

in

your

region

if

you

have

any

questions

about

business

and

commercial

waste

England

Scotland

Wales

Northern

Ireland


Local

controls

Your

local

council

can

introduce

extra

controls

on

emissions

if

there

are

air

quality

problems

in

your

area

Air

Quality

Management

Areas

If

air

quality

falls

below

required

standards

your

council

will

declare

an

Air

Quality

Management

Area

AQMA

and

plan

for

improvements

Check

if

your

business

is

in

an

AQMA

and

if

you

’re

affected

by

road

charging

parking

restrictions

increased

restrictions

on

waiting

and

loading

times

taxes

to

encourage

moving

goods

by

rail

the

review

of

planning

applications

by

a

pollution

control

team

Smoke

control

areas

Your

council

can

also

declare

a

smoke

control

area

This

means

you

can

only

use

authorised

fuels

or

exempted

furnaces

and

boilers

Chimney

smoke

is

not

allowed

with

only

a

few

exceptions

You

could

be

fined

up

to

for

each

offence

If

you

’re

a

contractor

working

at

different

locations

you

should

always

check

if

you

’re

in

a

smoke

control

area

Dark

smoke

The

darker

the

smoke

the

more

polluting

it

tends

to

be

Smoke

darker

than

a

specified

shade

of

grey

is

officially

classified

as

dark

smoke

The

Ringelmann

chart

is

used

to

define

dark

smoke

The

chart

has

shades

of

grey

with

being

clear

and

being

black

Smoke

is

considered

dark

if

it

is

shade

or

darker

Chimney

and

boiler

restrictions

You

must

n’t

release

dark

smoke

from

your

premises

including

from

chimneys

serving

furnaces

fixed

boilers

or

industrial

plants

whether

they

’re

attached

to

buildings

or

not

There

are

some

exemptions

if

emissions

wo

n’t

damage

health

or

cause

a

nuisance

Boilers

and

furnaces

You

need

a

permit

for

most

generators

furnaces

and

boilers

Get

a

permit

The

permit

you

need

depends

on

the

type

and

amount

of

fuel

you

’re

burning

Part

environmental

permit

You

’ll

need

a

Part

environmental

permit

if

your

appliances

have

an

aggregated

rated

thermal

input

of

megawatts

mw

or

more

burn

waste

oil

recovered

oil

or

any

fuel

made

from

waste

with

a

rated

thermal

input

of

to

mw

Get

a

Part

permit

from

Environment

Agency

if

you

’re

in

England

Natural

Resources

Wales

NRW

Scottish

Environment

Protection

Agency

SEPA

Part

B

environmental

permit

You

’ll

need

a

Part

B

environmental

permit

if

your

appliances

have

a

rated

thermal

input

of

to

mw

burn

waste

excluded

from

the

Industrial

Emissions

Directive

IED

with

a

rated

thermal

input

of

to

mw

Get

a

Part

B

permit

from

your

local

council

if

you

’re

in

England

and

Wales

SEPA

if

you

’re

in

Scotland

Small

Waste

Incineration

Plant

SWIP

environmental

permit

You

’ll

need

a

Small

Waste

Incineration

Plant

SWIP

environmental

permit

if

your

appliance

can

burn

either

less

than

tonnes

per

day

of

hazardous

waste

less

than

tonnes

per

hour

of

non

hazardous

waste

equivalent

to

tonnes

per

day

Get

a

SWIP

environmental

permit

from

your

local

council

Installing

furnaces

Your

local

council

must

approve

the

use

of

a

new

non

domestic

furnace

in

a

building

fixed

boiler

or

industrial

plant

changes

to

an

existing

furnace

Contact

your

local

council

about

getting

approval

for

grit

and

dust

arrestment

equipment

for

your

furnace

if

it

’s

going

to

be

used

to

burn

pulverised

fuel

any

other

solid

matter

at

a

rate

of

kilograms

kg

or

more

an

hour

liquid

or

gaseous

matter

at

a

rate

equivalent

to

kilowatts

kw

or

more

You

might

not

need

approval

if

your

boiler

wo

n’t

create

emissions

that

can

damage

health

or

cause

a

nuisance

Contact

your

local

council

to

check

if

you

’re

exempt

Chimney

height

requirements

Your

chimney

must

be

high

enough

to

prevent

smoke

grit

dust

gases

and

fume

emissions

from

damaging

health

or

causing

a

nuisance

Your

local

council

can

refuse

your

application

if

your

chimney

is

n’t

high

enough

You

must

apply

for

chimney

height

approval

if

your

boiler

’s

fuel

consumption

either

exceeds

kg

of

solid

fuel

an

hour

exceeds

kw

of

liquid

or

gas

fuel

If

your

approval

application

is

refused

your

local

council

will

tell

you

the

minimum

chimney

height

you

need

A

chimney

may

be

exempt

if

it

’s

used

as

part

of

a

temporary

replacement

for

example

if

the

boiler

or

furnace

is

being

repaired

a

temporary

source

of

heat

or

power

for

building

works

an

auxiliary

plant

to

bring

the

main

plant

up

to

operating

temperatures

a

mobile

source

of

heat

or

power

for

agricultural

purposes

If

the

use

of

your

chimney

changes

you

must

re

apply

for

approval


Maritime

Safety

Information

broadcasts

HM

Coastguard

regularly

broadcasts

Maritime

Safety

Information

MSI

by

radio

MSI

includes

information

on

wind

strength

and

direction

warnings

of

restricted

visibility

updates

on

sea

conditions

navigational

guidance

and

warnings

MSI

broadcasts

may

be

interrupted

or

delayed

due

to

search

and

rescue

operations

You

must

check

MSI

and

other

weather

and

tide

information

to

avoid

collisions

and

accidents

at

sea

You

must

also

make

sure

that

you

understand

any

navigational

guidance

or

warnings

that

are

broadcast

to

your

ship

How

to

receive

MSI

MSI

is

broadcast

by

NAVTEX

Navigational

telex

out

to

miles

on

VHF

out

to

miles

on

MF

out

to

miles

Read

the

Maritime

and

Coastguard

Agency

MCA

guide

to

maritime

safety

information

which

includes

information

on

broadcast

frequencies

Weather

and

tide

information

Weather

information

at

sea

Find

information

about

conditions

at

sea

from

The

Met

Office

provides

useful

information

about

conditions

at

sea

including

a

shipping

forecast

and

gale

warnings

marine

observations

which

give

information

on

wave

height

visibility

and

sea

temperature

Longer

term

weather

outlooks

You

can

get

an

extended

outlook

with

information

up

to

days

in

advance

on

the

NAVTEX

service

Information

about

tides

The

UK

Hydrographic

Office

provide

information

on

tides

through

the

Admiralty

Easy

Tide

Service

Navigational

guidance

and

warnings

You

can

get

navigational

information

by

radio

from

navigational

warnings

broadcast

on

either

NAVTEX

or

Inmarsat

SafetyNET

NAVAREA

I

warnings

broadcast

through

EGC

SafetyNET

UK

coastal

navigational

warnings

broadcast

on

VHF

and

MF

on

selected

aerials

at

hourly

intervals

Read

more

about

maritime

safety

broadcast

times

and

medical

advice

calls

In

force

navigational

warnings

are

shown

on

the

UK

Hydrographic

Office

UKHO

website

Reporting

navigational

hazards

You

may

get

warnings

about

damaged

or

broken

lights

fog

signals

buoys

and

navigational

aids

that

affect

main

shipping

lanes

wrecks

reefs

rocks

and

shoals

that

might

be

a

danger

to

main

shipping

lanes

drifting

hazards

such

as

derelict

ships

mines

ice

unexpected

changes

or

closures

of

established

routes

cable

or

pipe

laying

naval

exercises

or

underwater

operations

that

might

be

a

danger

for

shipping

lanes

problems

with

radio

navigation

radio

or

satellite

maritime

safety

information

services

areas

to

avoid

where

search

and

rescue

and

anti

pollution

activities

are

happening

Contact

the

United

Kingdom

Hydrographic

Office

UKHO

Radio

navigational

warning

helpline

if

you

’ve

spotted

any

of

these

hazards

or

want

to

ask

about

them

You

’ll

have

to

contribute

toward

the

cost

of

broadcasting

any

necessary

warnings

if

you

’re

responsible

for

causing

a

navigational

hazard

Navigating

safely

Safe

navigation

is

particularly

important

in

adverse

weather

and

sea

conditions

Read

more

about

keeping

a

safe

navigational

watch

on

merchant

ships

Navigation

lights

shapes

and

sound

signals

Your

ship

must

comply

with

the

requirements

for

navigation

lights

and

other

equipment

in

the

Merchant

Shipping

Distress

Signals

and

Prevention

of

Collisions

Regulations

Restricted

visibility

Read

information

on

navigating

in

restricted

visibility

High

speed

craft

Read

information

on

controlling

high

speed

craft

in

adverse

sea

conditions

Navigating

in

the

Dover

Strait

The

Dover

Strait

is

one

of

the

busiest

shipping

lanes

in

the

world

The

Dover

Strait

Traffic

Separation

Scheme

TSS

exists

to

help

ships

crossing

the

Dover

Strait

to

navigate

safely

and

avoid

collisions

Read

information

about

the

TSS

and

guidance

for

ships

in

the

Dover

Strait

The

Dover

Strait

and

Channel

Navigation

Information

Service

CNIS

The

Dover

CNIS

provides

a

hour

radio

and

radar

service

for

all

shipping

in

the

Dover

Strait

Dover

CNIS

broadcasts

information

in

the

Dover

TSS

area

every

minutes

minutes

if

visibility

drops

below

miles

You

can

find

these

on

VHF

radio

channel

Dover

CNIS

broadcasts

information

on

weather

and

sea

conditions

navigational

hazards

like

hampered

vessels

misplaced

or

defective

navigational

aids

deep

draught

bulk

carriers

and

tankers

vessels

under

tow

surveying

vessels

unorthodox

crossings

such

as

cross

channel

swims

Information

is

also

broadcast

about

any

ship

that

appears

to

be

breaking

the

International

Regulations

for

the

Prevention

of

Collisions

at

Sea

to

warn

other

ships

of

a

potential

hazard

Ships

using

the

TSS

are

automatically

tracked

by

radar

This

information

can

be

used

in

a

prosecution

if

any

ship

breaks

the

law

Voyage

data

recorders

A

voyage

data

recorder

VDR

often

known

as

the

ship

’s

black

box

collects

and

stores

information

over

the

course

of

a

ship

’s

journey

including

the

ship

’s

position

audio

from

the

ship

’s

bridge

the

ship

’s

speed

and

heading

depth

under

the

keel

VHF

radio

communications

All

VDRs

must

be

tested

after

installation

and

then

inspected

every

year

Find

out

more

about

the

requirements

for

voyage

data

recorders

The

Global

Maritime

Distress

and

Safety

System

The

Global

Maritime

Distress

and

Safety

System

GMDSS

is

a

maritime

communications

system

used

for

emergency

and

distress

messages

vessel

to

vessel

routine

communications

vessel

to

shore

routine

communications

If

you

own

commercial

ships

with

over

gross

tonnage

or

certain

smaller

craft

fit

them

with

GMDSS

equipment

Most

offshore

yacht

races

also

now

insist

that

competing

yachts

are

GMDSS

equipped

Read

the

Merchant

Shipping

Radio

Installations

Regulations

for

more

information

on

who

has

to

fit

GMDSS

Digital

Selective

Calling

DSC

for

pleasure

craft

It

’s

voluntary

for

small

leisure

craft

to

have

GMDSS

but

HM

Coastguard

strongly

recommends

that

pleasure

craft

install

GMDSS

with

DSC

DSC

is

a

tone

signalling

system

with

the

ability

to

include

other

information

like

a

vessel

’s

identification

number

the

purpose

of

the

call

your

position

the

channel

you

want

to

speak

on

Register

MHz

beacons

A

megahertz

MHz

beacon

can

send

a

distress

signal

via

satellites

to

alert

search

and

rescue

authorities

to

your

location

There

are

types

Emergency

Position

Indicating

Radio

Beacons

EPIRBs

for

ships

and

boats

Emergency

Locator

Transmitters

ELTs

for

aircraft

Personal

Locator

Beacons

PLBs

for

personal

use

You

must

register

your

MHz

beacon

with

the

coastguard

and

keep

your

registration

up

to

date

If

your

beacon

is

activated

and

a

distress

signal

received

the

search

and

rescue

authorities

will

contact

you

using

the

information

on

the

register

You

must

provide

an

emergency

contact

who

will

be

called

if

you

’re

unreachable

Notify

the

coastguard

of

changes

to

your

beacon

or

your

vessel

this

will

help

to

locate

you

in

an

emergency

Register

or

update

a

registration

You

can

register

or

update

a

registration

online

Registration

and

updates

are

free

Contact

the

UK

Beacon

Registry

for

help

with

registering

Navigation

equipment

for

small

commercial

vessels

Small

commercial

ships

should

keep

a

listening

watch

on

VHF

channel

for

any

coastguard

announcements

You

should

fit

VHF

DSC

Digital

Selective

Calling

if

your

ship

needs

a

fixed

VHF

channel

to

receive

these

broadcasts

All

new

vessels

and

all

those

replacing

VHF

radios

must

have

VHF

DSC

installed

Radio

installation

You

must

mount

any

radio

aerials

as

high

as

you

can

to

get

the

best

possible

reception

If

your

main

aerial

is

fitted

to

a

mast

you

should

also

provide

an

emergency

aerial

Contact

the

Maritime

and

Coastguard

Agency

MCA

if

you

’re

not

sure

of

the

VHF

coverage

in

the

area

where

you

’ll

be

operating

You

must

make

sure

that

you

’re

able

to

charge

the

batteries

that

charge

the

ships

radio

equipment

and

that

they

’re

protected

from

flooding

Your

fixed

radio

installation

should

be

marked

with

the

ship

’s

call

sign

codes

for

the

use

of

the

radio

Maritime

Mobile

Service

Identity

MMSI

number

where

applicable

You

should

also

have

a

card

giving

information

on

radio

distress

urgency

and

safety

procedures

in

full

view

of

the

radio

operating

position

Navigation

lights

shapes

and

sound

signals

Your

ship

must

meet

the

requirements

of

the

Merchant

Shipping

Distress

Signals

and

Prevention

of

Collisions

Regulations

Small

vessels

may

be

exempt

from

certain

requirements

for

example

if

you

only

operate

between

sunrise

and

sunset

or

in

favourable

weather

in

which

case

you

do

not

have

to

carry

navigation

lights

your

vessel

is

less

than

metres

in

length

in

which

case

you

do

not

have

to

carry

sound

signalling

equipment

Read

the

rules

in

section

of

MGN

on

navigation

lights

shapes

and

sound

signals

for

small

commercial

vessels

Rules

for

other

navigational

equipment

are

detailed

in

section