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Journey Regulatory Compliance

Farmer compliance checklist

A comprehensive compliance checklist for UK farmers covering livestock, environmental, animal welfare, health and safety, financial, and scheme obligations. Includes frequency of compliance tasks, enforcement bodies, and consequences of non-compliance.

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Farm compliance at a glance

Farming is one of the most heavily regulated industries in the UK. This checklist brings together your key compliance obligations across livestock, environment, animal welfare, health and safety, tax, and scheme requirements.

Use this journey to understand what you must do, how often, who enforces it, and what happens if you don't comply. Each section signposts to detailed guides where you can find step-by-step instructions.

Advice-led enforcement: Since January 2024, regulators like the RPA have adopted an advice-led approach. Minor issues typically result in guidance and an opportunity to correct, rather than immediate penalties. However, serious or repeated breaches still carry significant consequences.

Prepare for farm inspections

Understand who inspects farms, what triggers inspections, how to prepare, and your rights during visits.

Read the guide →

1. Livestock compliance

If you keep cattle, sheep, goats, pigs, or poultry, you have legal obligations for registration, identification, movement reporting, disease testing, and record keeping. These are strictly enforced by the Animal and Plant Health Agency (APHA).

1.1 Bovine TB testing

All cattle keepers must comply with TB testing requirements. Failure results in automatic movement restrictions.

Comply with bovine TB testing requirements

Testing frequencies by risk area, pre-movement and post-movement testing, and what happens during a TB breakdown.

Read the guide →

Frequency: 6-monthly (High Risk Area), annually (Edge Area), 4-yearly (Low Risk Area)
Enforcer: APHA (Animal and Plant Health Agency)
Consequence of non-compliance: Automatic movement restrictions preventing you from selling or moving cattle. Prosecution and unlimited fines for persistent failure.

1.2 Livestock identification and tagging

All livestock must be correctly identified within legal deadlines before they can be moved.

Identify and tag livestock

Species-specific tagging requirements, deadlines, and EID requirements for cattle, sheep, goats, pigs, and deer.

Read the guide →

Frequency: Within deadlines for each birth; before any movement
Enforcer: APHA
Consequence of non-compliance: Animals cannot be legally moved or sold. Movement bans on your holding. Criminal prosecution for serious breaches.

1.3 Movement reporting and standstill

Every livestock movement on or off your holding must be reported within legal deadlines. Standstill periods apply when animals arrive.

Report livestock movements

How to report movements for cattle, sheep, goats, and pigs through BCMS, ARAMS, and eAML2 systems.

Read the guide →

Frequency: Within 3 days of every movement
Enforcer: APHA via BCMS (cattle), ARAMS (sheep/goats), eAML2 (pigs)
Consequence of non-compliance: Movement restrictions. Criminal offence with unlimited fines. Difficulty selling at market.

1.4 Holding registers

You must maintain accurate records of all animals on your holding, all movements in and out, births, and deaths.

Keep holding registers

Species-specific register requirements, what to record, how long to keep records, and annual inventory requirements.

Read the guide →

Frequency: Continuous - update within 48 hours of any event; annual inventory count
Enforcer: APHA inspectors
Consequence of non-compliance: Movement restrictions. Cross-compliance penalties affecting scheme payments. Criminal prosecution.

1.5 Notifiable disease reporting

You must report suspected notifiable diseases to APHA immediately. Failure to report is a criminal offence.

APHA Helpline: 03000 200 301 (England) - call immediately if you suspect a notifiable disease. Do not move any animals until cleared.

Recognise and report notifiable animal diseases

How to identify signs of FMD, avian flu, anthrax, and other notifiable diseases and report them to APHA.

Read the guide →

2. Environmental compliance

Environmental regulations apply to all farms regardless of whether you receive scheme payments. These cover water protection, fertiliser use, pesticide application, and landscape features.

2.1 Farming Rules for Water

Legal requirements to prevent water pollution from farming activities. Apply to all farmers, not just those in Nitrate Vulnerable Zones.

Comply with farming environmental regulations

Fertiliser storage and application rules, buffer strips, pesticide regulations, and nutrient management planning.

Read the guide →

Frequency: Continuous compliance; 5-6 months slurry storage capacity
Enforcer: Environment Agency
Consequence of non-compliance: Unlimited fines for pollution incidents. Remediation costs. Civil claims from affected parties.

2.2 Nitrate Vulnerable Zones (NVZ)

If your land is in an NVZ (about 58% of England), stricter rules apply on nitrogen application, closed periods, and record keeping.

Frequency: Annual planning; closed periods (typically Oct-Jan for tillage)
Enforcer: Environment Agency
Consequence of non-compliance: Prosecution with unlimited fines. Cross-compliance penalties. Requirement to remediate at your expense.

2.3 Pesticide application

Anyone applying professional pesticides must hold valid certificates. All sprayers must be tested regularly.

Frequency: PA1/PA2 - once (lifelong); NSTS - every 3 years; spray records - every application
Enforcer: Health and Safety Executive, Trading Standards
Consequence of non-compliance: Prosecution. Equipment seizure. Cross-compliance penalties.

2.4 Conditionality standards (scheme participants)

If you receive SFI, Countryside Stewardship, or other agri-environment payments, you must meet conditionality standards (formerly cross-compliance).

Frequency: Continuous compliance; subject to random or risk-based inspections
Enforcer: Rural Payments Agency
Consequence of non-compliance: Payment reductions (1-5% for negligent breaches; up to 100% for intentional). Disqualification from schemes for serious breaches.

3. Animal welfare compliance

You have a legal duty of care under the Animal Welfare Act 2006 to ensure the welfare of animals under your control. This means meeting the five welfare needs for all species you keep.

3.1 The five welfare needs

By law, you must provide for animals':

  • Need for a suitable environment - appropriate housing, shelter, space
  • Need for a suitable diet - adequate food and water
  • Need to exhibit normal behaviour - space and facilities for natural behaviours
  • Need to be housed with or apart from other animals - appropriate social groupings
  • Need to be protected from pain, suffering, injury and disease - health management and prompt treatment

Welfare codes of practice

Species-specific welfare codes provide detailed guidance on meeting legal requirements.

Visit GOV.UK →

Frequency: Continuous - daily checks of all livestock
Enforcer: APHA, local authority trading standards
Consequence of non-compliance: Improvement notices. Prosecution under Animal Welfare Act (unlimited fines, up to 5 years imprisonment for worst cases). Disqualification from keeping animals.

3.2 Annual Health and Welfare Review

The funded Annual Health and Welfare Review provides a vet visit to assess your livestock health and welfare. While optional, it demonstrates good practice and can identify issues before they become serious.

Payment: Up to £557 per review (varies by species)
Frequency: Every 10 months (optional but recommended)
Benefit: Identifies health issues early, demonstrates good practice, builds vet relationship for health planning.

Join the Animal Health and Welfare Pathway

Eligibility, payment rates by species, and how to book and claim funded annual vet reviews.

Read the guide →

4. Health and safety compliance

Agriculture has one of the highest rates of workplace fatalities and injuries of any UK industry. You have legal duties under the Health and Safety at Work etc. Act 1974 to protect yourself, employees, and visitors.

Meet workplace health and safety requirements

Comprehensive H&S compliance including risk assessment, fire safety, PPE, manual handling, and work at height.

Read the guide →

4.1 Key farm H&S requirements

Priority areas for farm health and safety:

  • Risk assessments: Assess risks from all work activities. Record if you have 5+ employees
  • Machinery safety: Guards on PTOs, safe stopping procedures, competent operators
  • Livestock handling: Safe handling facilities, escape routes, training for workers
  • Chemical storage: COSHH assessments, secure storage, PPE for handling
  • Work at height: Safe systems for roof work, tree work, grain storage
  • Lone working: Check-in systems, emergency procedures

HSE agriculture guidance

Health and Safety Executive guidance specifically for farming operations.

Visit GOV.UK →

Frequency: Continuous; risk assessments reviewed annually or after incidents
Enforcer: Health and Safety Executive (HSE)
Consequence of non-compliance: Unlimited fines. Imprisonment for manslaughter in fatal incidents. Prohibition notices stopping dangerous activities.

4.2 If you employ workers

Employers have additional duties including employer's liability insurance (mandatory), training, supervision, and welfare facilities.

Employer's Liability Insurance: Mandatory if you employ anyone (including family members). Minimum cover is typically 5 million. Display certificate or keep it accessible. Fine of up to 2,500 per day without valid insurance.

5. Financial and tax compliance

Your tax obligations depend on your business structure. All farmers must keep financial records and file tax returns on time.

Manage your tax compliance

Self Assessment, VAT, Corporation Tax, record keeping, filing deadlines, and avoiding penalties.

Read the guide →

5.1 Income and Corporation Tax

  • Sole traders/partnerships: Self Assessment tax return by 31 January (online)
  • Limited companies: Corporation Tax return within 12 months of year end; payment within 9 months
  • Record keeping: Keep records for 5-6 years depending on structure

Frequency: Annual returns; quarterly payments on account if applicable
Enforcer: HMRC
Consequence of non-compliance: Automatic late filing penalties (starting at 100). Interest on late payments. Penalties for inaccurate returns.

5.2 VAT

Register for VAT if taxable turnover exceeds the threshold. Farmers can use the Agricultural Flat Rate Scheme if below the threshold.

VAT registration

When to register, VAT schemes, and Making Tax Digital requirements.

Read the guide →

Frequency: Quarterly VAT returns (if registered)
Enforcer: HMRC
Consequence of non-compliance: Late filing and payment penalties. Interest on late payments. Criminal prosecution for VAT fraud.

5.3 PAYE (if you employ workers)

If you pay employees above the threshold, you must operate PAYE, deduct tax and National Insurance, and submit Real Time Information (RTI) to HMRC.

Setting up PAYE

Register as an employer, run payroll, and submit RTI before or on each payday.

Visit GOV.UK →

Frequency: RTI submission every payday; monthly/quarterly payments to HMRC
Enforcer: HMRC
Consequence of non-compliance: Penalties for late RTI submissions. Penalties for late payment. Personal liability for directors in some cases.

5.4 Inheritance Tax and succession planning

Agricultural Property Relief (APR) and Business Property Relief (BPR) can reduce or eliminate Inheritance Tax on farm assets. Changes announced in 2024 Budget affect relief from April 2026.

Farm Inheritance Tax changes

Understanding the 2024 Budget changes to APR and BPR relief for farms, and planning for the transition.

Read the guide →

Key change from April 2026: APR and BPR will be limited to the first 1 million of combined agricultural and business property (100% relief), with 50% relief on value above this. Affects succession planning for many farms.

6. Scheme compliance

If you're in SFI, Countryside Stewardship, or other agri-environment schemes, you have specific obligations under your agreement.

Choose the right ELM scheme

Compare SFI, Countryside Stewardship, and Landscape Recovery to find the right fit for your farm.

Read the guide →

6.1 SFI agreement obligations

If you have an SFI agreement, you must deliver the actions you signed up for throughout the 3-year agreement period.

Frequency: As specified in your agreement (varies by action)
Enforcer: Rural Payments Agency
Consequence of non-compliance: Payment recovery for undelivered actions. Potential agreement termination. Conditionality penalties may also apply.

6.2 Countryside Stewardship obligations

CS agreements run for 5-10 years with detailed management prescriptions for each option.

Frequency: As specified in option prescriptions (often seasonal requirements)
Enforcer: Rural Payments Agency
Consequence of non-compliance: Payment recovery. Potential agreement termination. Conditionality penalties.

6.3 Delinked payments (BPS transition)

If you received BPS payments, delinked payments continue automatically until 2027 with no action required. However, plan for income replacement as these payments end.

Understand your delinked payments

Payment schedule, reduction rates, and planning for income replacement as BPS support ends in 2027.

Read the guide →

Compliance calendar summary

Key compliance tasks organised by frequency:

Daily

  • Animal welfare checks for all livestock
  • Update holding register for any births, deaths, movements
  • Monitor for signs of notifiable disease

Within 3 days

  • Report all livestock movements
  • Record pesticide applications

Monthly

  • PAYE payments to HMRC (if employer)
  • Check scheme action compliance dates

Quarterly

  • VAT returns (if registered)
  • Review and update risk assessments

Annually

  • Livestock annual inventory count (December)
  • Soil testing (at least every 3-5 years per field)
  • NSTS sprayer testing (every 3 years)
  • Self Assessment/Corporation Tax returns
  • Employer's liability insurance renewal
  • Annual Health and Welfare Review (every 10 months)
  • TB testing (6-monthly to 4-yearly depending on area)

As required

  • Report notifiable diseases immediately
  • Pre-movement TB testing before cattle sales
  • Post-movement TB testing 60-120 days after purchase
  • Tag animals within species deadlines
  • Report pollution incidents to Environment Agency

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Golden thread compliance check

Quick compliance check for duty holders to verify their golden thread meets Building Safety Act requirements. Covers format, content, access controls, and phase-specific obligations for design, construction, and occupation.

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Welsh language compliance help

Help with Welsh language requirements for businesses contracting with the public sector in Wales. Covers when Standards apply, what you need to do, how to build capability, and what happens if you fail to comply.

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Prepare for an HSE visit

What to expect from an HSE inspection. Covers types of visit, inspector powers, what they check, improvement and prohibition notices, Fee for Intervention, how to challenge, and what to do during the visit.

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PSTI IoT compliance check

Quick compliance check for IoT manufacturers, importers, and distributors. Confirm product scope, verify three mandatory security requirements, identify your supply chain role, and confirm your statement of compliance obligations.

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RQIA registration quick check

Quick checklist for Northern Ireland care providers to check whether their service needs RQIA registration, fit person requirements, care standards, and what inspections involve.

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Registering a care service in Scotland

End-to-end learning path for starting a regulated care service in Scotland. Covers the Care Inspectorate, service types, registration, Health and Social Care Standards, SSSC workforce registration, PVG checks, and inspection preparation.

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Operating care services across UK national borders

A learning path for care service providers operating or planning to operate across more than one UK nation. Covers the separate inspectorate regimes, registration requirements, quality frameworks, workforce portability, disclosure scheme differences, and practical steps for achieving cross-border compliance.

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Wales care compliance quick check

Quick checklist for Wales care providers to verify CIW registration, Responsible Individual appointment, Social Care Wales workforce registration, Statement of Purpose, and Welsh language provision.

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Ongoing compliance for law firms

Learning path for maintaining regulatory compliance at an authorised law firm: annual renewal cycle, COLP and COFA reporting, client account management, AML supervision, complaints handling, continuing competence, diversity reporting, and preparing for SRA inspections.

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Start a law firm in England and Wales

End-to-end learning path for setting up a law firm: choosing entity type, SRA authorisation, appointing COLP and COFA, professional indemnity insurance, client account setup, AML registration, complaints procedure, and price transparency.

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Respond to an SRA investigation

Problem path for law firms facing SRA investigation: immediate steps, cooperation obligations, instructing specialist regulatory defence, responding to proposed conditions or fines, SDT referral, intervention risk, and appeal rights.

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AML compliance for legal services

Learning path for law firms implementing anti-money laundering compliance: firm-wide risk assessment, client due diligence, source of funds verification, legal professional privilege boundaries, suspicious activity reporting, and preparing for SRA supervisory visits.

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Responding to an OSCR charity investigation

What to do if your Scottish charity faces an OSCR inquiry or enforcement action. Covers understanding the type of investigation, cooperation obligations, getting professional advice, corrective action, and OSCR's enforcement powers including removal of trustees and directed winding up.

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Setting up a charity in Scotland

End-to-end learning path for setting up a charity in Scotland: understanding OSCR regulation, the charity test, registration, trustee duties, annual reporting and accounts, and ongoing compliance obligations.

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Farming on SSSI land in Scotland

A learning path for Scottish farmers and land managers with SSSI-designated land - understand your conservation obligations, manage deer and muirburn lawfully, and maintain compliance with NatureScot requirements

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Scottish heritage compliance quick check

Rapid compliance check for works affecting scheduled monuments, listed buildings, and conservation areas in Scotland. Covers Historic Environment Scotland consents, local authority requirements, and enforcement penalties.

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Construction near a heritage site in Scotland

Learning path for construction businesses working near protected heritage assets in Scotland. Covers scheduled monuments, listed buildings, conservation areas, archaeological assessments, and how heritage and nature designations interact under Scottish planning law.

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Respond to SIA enforcement action

What to do if your security business faces SIA enforcement action including licence revocation, compliance inspection failure, or prosecution for deploying unlicensed staff. Covers identifying the enforcement type, understanding your rights, appealing to the First-tier Tribunal, and preventing recurrence.

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Start a private security business

End-to-end learning path for starting a private security company. Covers SIA regulation, personal and business licensing, approved contractor status, insurance, recruiting licensed staff, training programme setup, and compliance systems for winning contracts.

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Address an FCA threshold-conditions concern

What to do when FCA supervision has raised a concern that your firm no longer satisfies the threshold conditions. Covers diagnosing the supervisory action, responding to a section 165 information requirement, addressing the failing limb (resources, business model, suitability, effective supervision), and the worst-case path to an Own-Initiative Variation or cancellation of permission under section 55J FSMA.

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Water Framework Directive compliance for businesses

Complete compliance pathway for businesses whose activities may affect water body status — from understanding the WFD framework through identifying which licences, permits, or consents you need, to applying, monitoring, and reporting. Covers England, Wales, Scotland, and Northern Ireland.

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Get FCA authorised: from perimeter check to Connect submission

A six-phase learning path for first-time applicants. Walks you from establishing whether you need authorisation, through choosing your route, building governance foundations, self-assessing the FCA's five threshold conditions, submitting through Connect, and handling case-officer scrutiny during the determination period.

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