Guvnor
Journey Starting a Business

Getting started with CIS

A comprehensive learning path for anyone new to the Construction Industry Scheme. Understand how CIS works, decide whether you're a contractor or subcontractor (or both), and learn your registration requirements and ongoing obligations. Covers deductions, monthly returns, and claiming back overpaid tax.

Partnership

Phase 1: Understanding the Construction Industry Scheme

The Construction Industry Scheme (CIS) is a tax system that applies to payments for construction work. Under CIS, contractors deduct tax from subcontractors' payments and pay it directly to HMRC. This guide will help you understand how the scheme works and what you need to do.

Allow 30 minutes to complete this learning path. By the end, you will understand whether CIS applies to you, which role you play, and the specific steps you need to take.

What is CIS and why does it exist?

CIS exists to collect tax from construction workers more efficiently. Instead of waiting until the end of the tax year for workers to pay their own tax, contractors deduct tax at source and send it to HMRC.

The scheme applies to:

  • Construction operations - building work, repairs, decorating, demolition, civil engineering, and installing systems like heating, electrics, and plumbing
  • Payments for labour - not materials or VAT, just the labour element of construction work
  • The UK only - CIS is a UK tax scheme and applies regardless of where the contractor or subcontractor is based, if the work is done in the UK

CIS does not change how much tax you owe - it changes when and how it is collected. Deductions are advance payments of tax that count towards your final tax bill.

Work covered by CIS

CIS covers most construction work, but not everything. Understanding what counts as 'construction operations' helps you know if the scheme applies to you.

Covered by CIS:

  • Building new structures (houses, offices, factories, roads, bridges)
  • Alterations, repairs, and extensions to existing buildings
  • Demolition and site clearance
  • Decorating (internal and external)
  • Installing heating, lighting, water, ventilation, air conditioning, and power systems
  • Civil engineering work (drainage, sewerage, roads)

Not covered by CIS:

  • Architecture, surveying, and professional consultancy
  • Manufacturing materials away from the construction site
  • Delivering materials without installing them
  • Work on oil and gas extraction
  • Work on railway tracks (some exclusions)
If you are unsure whether your work is covered by CIS, check HMRC's detailed guidance or call the CIS helpline on 0300 200 3210.

Phase 2: Are you a contractor or a subcontractor?

Under CIS, there are two roles. Many construction businesses play both roles at different times. Understanding your role determines your obligations.

What is a CIS contractor?

A contractor is any business that pays subcontractors for construction work. This includes:

  • Construction businesses - main contractors, general builders, or trades businesses who hire other self-employed workers
  • Deemed contractors - non-construction businesses spending over 3 million pounds per year on construction work (for example, property developers, housing associations, large retailers refurbishing stores)

Contractor obligations:

  • Register with HMRC as a contractor before your first payment to subcontractors
  • Verify every subcontractor with HMRC before paying them
  • Deduct tax from payments (0%, 20%, or 30% depending on subcontractor's status)
  • Submit monthly returns to HMRC, even if no payments were made
  • Pay deductions to HMRC each month
  • Give subcontractors payment and deduction statements

What is a CIS subcontractor?

A subcontractor is any self-employed person or business that carries out construction work for a contractor. This includes:

  • Self-employed tradespeople (plumbers, electricians, carpenters, bricklayers)
  • Limited companies providing construction services
  • Partnerships carrying out construction work
  • Labour-only subcontractors

Subcontractor obligations:

  • Provide your UTR (Unique Taxpayer Reference), name, and National Insurance number (or company details) to contractors for verification
  • Keep payment and deduction statements from contractors
  • Claim back deductions through your tax return (or payroll for limited companies)
  • Optionally: register with HMRC to reduce deductions from 30% to 20%
You can be BOTH a contractor AND a subcontractor. If you hire subcontractors to help with work, you are a contractor for those payments. If you work for other contractors, you are a subcontractor for those payments. Many construction businesses operate in both roles.

Decide your role

Answer these questions to determine your CIS role:

Do you pay other self-employed people for construction work? If yes, you are a contractor and must register as one.
Do you carry out construction work for other businesses? If yes, you are a subcontractor and should register to reduce deductions.
Both? Register as both - you will verify your own subcontractors and be verified by your contractors.

The sections below provide specific guidance for each role. If you are both, complete both registration processes.

Phase 3A: Contractor registration and setup

If you pay subcontractors for construction work, complete these steps.

You must register as a contractor before making your first payment. This is a legal requirement - paying subcontractors without registering can result in penalties and having to pay the tax yourself.

Register as a CIS contractor

Complete HMRC registration before you pay any subcontractors. Registration is done through the employer registration process. You will receive a CIS reference number.

Read the guide →

Register as an employer with HMRC

HMRC online service for employer and contractor registration

Visit GOV.UK →

Verify subcontractors before payment

Before making your first payment to any subcontractor, you must verify them with HMRC. Verification tells you what deduction rate to apply (0%, 20%, or 30%).

Verification is done through the CIS online service or commercial software. You will need the subcontractor's:

  • Name (exactly as registered with HMRC)
  • Unique Taxpayer Reference (UTR)
  • National Insurance number (sole traders) or Company Registration Number (companies)

Verify subcontractor CIS status

Learn how to verify subcontractors, understand verification results, and what to do if verification fails. You must verify before first payment.

Read the guide →

Use the CIS online service

HMRC online service for verifying subcontractors and filing returns

Visit GOV.UK →

Calculate and make deductions

After verification, calculate the CIS deduction for each payment. Deductions apply to the labour element only - exclude VAT and materials costs before applying the rate.

Calculate CIS deductions

Step-by-step guide to calculating deductions, including worked examples and how to treat materials costs.

Read the guide →

Phase 3B: Subcontractor registration and setup

If you carry out construction work for contractors, complete these steps.

Subcontractor registration is voluntary but strongly recommended. Without registration, contractors must deduct 30% from your payments. With registration, this drops to 20% - a significant cash flow improvement.

Register as a CIS subcontractor

Register to reduce your deduction rate from 30% to 20%. You need a UTR from Self Assessment before you can register. Registration also proves you are a legitimate construction business.

Read the guide →

Register for CIS as a subcontractor online

HMRC online registration for subcontractor net payment status

Visit GOV.UK →

What to expect as a subcontractor

Once registered, here is what happens when you work for contractors:

  1. Contractor verifies you: Before first payment, the contractor checks your CIS status with HMRC. Provide your name, UTR, and NI number (or company details) exactly as registered.
  2. Deduction made: The contractor deducts 20% from the labour element of your payment and sends it to HMRC on your behalf.
  3. Statement received: Within 14 days of each tax month end, the contractor gives you a Payment and Deduction Statement showing what they deducted.
  4. Claim back at year end: When you file your tax return, the CIS deductions are offset against your tax bill. If you paid too much, you get a refund.
Keep all Payment and Deduction Statements for at least 3 years. Without these statements, you cannot prove what CIS deductions were made and may have difficulty claiming them back.

Claim a refund for CIS deductions

How to offset CIS deductions against your tax bill and claim back any overpayment. Different processes for sole traders (Self Assessment) and limited companies (payroll).

Read the guide →

Phase 4: Ongoing compliance obligations

After registration, both contractors and subcontractors have ongoing obligations. Missing deadlines results in penalties, so build these into your regular business processes.

Contractor monthly obligations

Every month, CIS contractors must:

  1. File a monthly return (CIS300) by the 19th of each month for the previous tax month (6th to 5th)
  2. Pay deductions to HMRC by the 22nd (electronic) or 19th (postal)
  3. Issue statements to subcontractors within 14 days of the tax month end

You must file returns even if you made no payments to subcontractors that month - submit a 'nil return'. Alternatively, request an inactivity period for up to 6 months if you do not expect to use subcontractors.

Submit your CIS monthly return

Step-by-step guide to filing CIS300 returns, including nil returns, deadlines, and what to include.

Read the guide →

Subcontractor annual obligations

Subcontractors claim back CIS deductions through their annual tax return. The process depends on your business structure:

  • Sole traders and partnerships: Claim through Self Assessment. Enter total CIS deductions in the self-employment section. File by 31 January after the tax year end.
  • Limited companies: Claim through payroll each month using the Employer Payment Summary (EPS). Offset deductions against PAYE and employer NI. Do NOT claim through Corporation Tax - this is incorrect and can result in penalties.

Record keeping requirements

Both contractors and subcontractors must keep CIS records for at least 3 years after the end of the tax year they relate to.

Contractor records:

  • Subcontractor details and verification numbers
  • Gross payments and materials costs
  • CIS deductions made
  • Copies of statements issued
  • Monthly return submissions

Subcontractor records:

  • Payment and Deduction Statements received
  • Invoices showing labour and materials breakdown
  • Receipts for materials purchased

HMRC can fine you up to 3,000 pounds if you cannot produce records when asked.

Phase 5: Optional next steps

Once you are registered and operating CIS correctly, you may want to consider these optional enhancements.

Gross payment status (for established subcontractors)

If you have an established construction business with good tax compliance, you may qualify for Gross Payment Status (GPS). This means contractors pay you the full amount with no deductions - you then pay all your tax through your Self Assessment or Corporation Tax return.

GPS requirements:

  • Minimum net construction turnover (30,000 pounds for sole traders, more for partnerships and companies)
  • Clean tax compliance record for 12 months (including VAT from April 2024)
  • UK bank account

GPS significantly improves cash flow but requires disciplined financial management - you must set aside money for your tax bills.

Apply for CIS gross payment status

Eligibility requirements, the three tests, application process, and how to maintain GPS once granted. Best suited for established subcontractors with turnover above 30,000 pounds.

Read the guide →

CIS software and tools

While you can use HMRC's free online service for basic CIS functions, commercial software offers advantages for busier contractors:

  • Verify unlimited subcontractors (HMRC online limits you to 50)
  • Automatic integration with your accounts
  • Storage of verification numbers and dates
  • Alerts when re-verification is needed
  • Direct submission of monthly returns

Many accounting packages (Xero, QuickBooks, Sage) include CIS functionality. Your accountant may already use software that handles CIS for you.

Summary: Key CIS contacts and deadlines

Keep these references handy for your CIS obligations:

Bookmark this journey and return to it as you progress through your CIS obligations. Each signposted guide provides detailed step-by-step instructions for specific tasks.

Other journeys

Employing people in Northern Ireland

Complete guide to NI employment law including fair employment monitoring, equality obligations, and how NI legislation differs from Great Britain. Covers the key areas where Northern Ireland has its own rules.

View journey →

Starting a waste business

Complete compliance guide for waste transfer stations, treatment facilities, skip hire, and recycling centres. Covers environmental permits, waste carrier registration, and ongoing obligations.

View journey →

Packaging producer compliance journey

Understand the overlapping environmental obligations for businesses that handle packaging. Covers Extended Producer Responsibility (EPR), Plastic Packaging Tax (PPT), and Simpler Recycling requirements, and explains how they interact.

View journey →

Start selling products on the UK market

A comprehensive introduction to UK product safety compliance for businesses placing products on the GB market. Covers the legal framework (CPA 1987, GPSR 2005, PRMA 2025), supply chain responsibilities, risk assessment, UKCA and CE marking, online marketplace duties, and a compliance checklist. Designed for importers, new manufacturers, and online marketplace sellers with no prior knowledge of product safety law.

View journey →

Prepare your BNPL business for FCA regulation

Preparation guide for Buy Now Pay Later providers and merchants ahead of FCA regulation from 15 July 2026. Covers what is changing, whether you need FCA authorisation or credit broking permission, affordability assessment setup, advertising compliance, pre-contract disclosure, and complaints handling through the Financial Ombudsman Service.

View journey →

Respond to a product safety incident

Emergency guidance when you discover an unsafe product. Stop supply immediately, notify Trading Standards and OPSS, manage the recall, and understand your legal exposure under the Consumer Protection Act 1987.

View journey →

Complete your CIS monthly compliance

A practical week-by-week workflow for CIS contractors. Know exactly what to do on each day of the tax month cycle, from verifying subcontractors on the 6th to paying deductions by the 22nd. Designed to make CIS a routine habit rather than a monthly crisis.

View journey →

Protect your business from CIS supply chain fraud

From 6 April 2026, contractors face severe penalties if they 'knew or should have known' about fraud in their supply chain. This learning path explains the new rules, helps you assess your risk, and guides you through implementing due diligence to protect your business from 30% penalties and GPS cancellation.

View journey →

Comply with the Online Safety Act from scratch

A complete learning path for platform operators new to the Online Safety Act 2023. Covers understanding the Act, determining scope and platform category, conducting risk assessments, protecting children, implementing content moderation, writing compliant terms of service, setting up complaints procedures, implementing age assurance, and registering with Ofcom.

View journey →

Understanding VAT from scratch

A complete introduction to VAT for first-time registrants. Takes you from zero knowledge to confident VAT compliance, covering when to register, how to charge VAT, reclaiming VAT on purchases, and submitting your returns.

View journey →

Fix CIS payment errors

Something gone wrong with CIS? This troubleshooting guide helps contractors and subcontractors identify and fix common Construction Industry Scheme errors, from wrong deduction rates to late return penalties.

View journey →

Respond to a data breach

Step-by-step breach response when personal data has been compromised. Covers the 72-hour ICO notification deadline, assessing risk, notifying affected individuals, and documenting your response.

View journey →

Fix VAT problems

Troubleshooting guide for common VAT errors and problems. Helps you identify your issue and find the right solution - from correcting return errors to understanding penalties and preparing for HMRC checks.

View journey →

Data breach 72-hour checklist

Emergency checklist when you discover a personal data breach. Covers immediate containment, the 72-hour ICO notification rule, when to notify affected individuals, and who else to contact.

View journey →

Start using AI responsibly in your business

End-to-end learning path for businesses adopting AI: understanding the regulatory landscape, assessing obligations, setting up governance, managing specific risks around data, bias, and transparency, and maintaining ongoing compliance.

View journey →

Keep and maintain your gross payment status

Everything you need to know to keep your CIS gross payment status once granted. Learn when HMRC reviews your GPS, what triggers cancellation or revocation, how to protect your status through proactive compliance, and what to do if your GPS is at risk.

View journey →

Complete PAYE year-end

Step-by-step journey through PAYE year-end tasks, from March planning to final submissions in April. Covers FPS finalisation, P60s, P11Ds, and Class 1A NIC.

View journey →

CDM compliance quick check

Quick CDM checklist before construction begins. Four key actions: check if notifiable, appoint duty holders, submit F10 if required, ensure construction phase plan exists.

View journey →

Understanding UK GDPR from scratch

A complete introduction to UK data protection law for businesses. Learn the seven principles, six lawful bases, individual rights, ICO registration requirements, and what happens if you get it wrong. No prior knowledge required.

View journey →

Fix PAYE problems

Troubleshooting guide for common PAYE errors and issues. Learn how to correct mistakes, respond to HMRC queries, and prepare for compliance checks.

View journey →

Handling customer refund disputes

When a customer demands a refund, what are your legal obligations? This guide helps you determine whether the customer is entitled to a refund, what remedy to offer, and how to process it correctly under the Consumer Rights Act 2015.

View journey →

ERA 2025 compliance checklist

Quick compliance checklist for employers to identify which Employment Rights Act 2025 changes affect their business and by when. Covers SSP, family leave, zero-hours, dismissal, harassment, and tribunal time limits.

View journey →

Cyber security fundamentals

A structured learning path for business owners new to cyber security. Understand the threat landscape, implement the five essential controls, prepare for incidents, and build ongoing resilience.

View journey →

Manage your tax compliance

Understand and manage your ongoing tax obligations as a UK business owner. Covers Self Assessment, VAT, Corporation Tax, record keeping, Making Tax Digital, filing deadlines, and avoiding penalties.

View journey →

Meet anti-money laundering requirements

Essential guide to AML compliance for UK businesses in regulated sectors. Covers registration with supervisors, customer due diligence, suspicious activity reporting, appointing an MLRO, record keeping, staff training, and penalties for non-compliance.

View journey →

Meet workplace health and safety requirements

A comprehensive journey for UK employers to understand and comply with health and safety law. Covers the legal framework (HASAWA 1974, MHSWR 1999), risk assessment requirements, fire safety obligations, and specific hazard regulations including PPE, manual handling, DSE, noise, work at height, and electrical safety.

View journey →

Understanding construction tax obligations

A complete picture of how CIS, VAT reverse charge, CITB, and PAYE work together for construction businesses. Learn how these four tax systems interact, which apply to you, and how to manage them as an integrated compliance burden.

View journey →

Choosing the right VAT scheme

Compare VAT schemes and choose the best one for your business. This learning path takes you through the three main VAT schemes for small businesses - Flat Rate, Cash Accounting, and Annual Accounting - helping you understand which suits your circumstances.

View journey →

Start offering consumer credit to customers

End-to-end learning path for businesses new to consumer credit. Covers understanding FCA regulation, obtaining authorisation, setting up pre-contract disclosures and affordability assessments, complying with advertising rules, and verifying ongoing compliance under the Consumer Duty.

View journey →

Cyber security quick wins

Five practical security improvements any business can implement today without technical expertise. Covers passwords, updates, backups, phishing awareness, and access control.

View journey →

Approaching the VAT threshold

What to do when your turnover is approaching £90,000 and you might need to register for VAT. Helps you monitor your position, understand when registration becomes mandatory, and choose the right VAT scheme for your business.

View journey →

Manage your employees

A comprehensive journey for UK employers covering the full employment lifecycle - from ongoing payroll and compliance duties through to managing workforce changes, redundancies, and employment termination. Use this after you've hired your first employee.

View journey →

Health and safety management for new employers

A learning path introducing new employers to the Management of Health and Safety at Work Regulations 1999 (MHSWR). Understand your legal duties for risk assessment, appointing competent help, and establishing emergency procedures - the foundations of workplace health and safety management.

View journey →

Prepare for EU AI Act compliance

A focused preparation path for UK businesses affected by the EU AI Act. Understand the four risk tiers, check which deadlines have already passed, classify your AI systems, and prepare for high-risk obligations before the August 2026 deadline.

View journey →

Health and safety for new employers

A comprehensive learning path to help first-time employers understand and meet their health and safety duties. Takes you from understanding the law to putting compliance systems in place, with practical timelines for your first week, month, and beyond.

View journey →

VAT compliance checklist

Quick reference checklist for ongoing VAT compliance. For VAT-registered businesses who know the basics but want a quick reference for returns, invoices, and input tax.

View journey →

Environmental compliance for new businesses

A complete introduction to environmental obligations for new business owners. Learn whether you need an environmental permit, how to handle waste legally, how to prevent pollution, and what recycling rules apply to you. No prior knowledge required.

View journey →

Plan safe work at height

Learning path for planning and managing work at height safely. Covers the hierarchy of controls, equipment selection, scaffolding management, MEWP operation, and roof work precautions.

View journey →

Respond to an Ofcom investigation

What to do when Ofcom takes enforcement action against your online service under the Online Safety Act 2023. Covers identifying the type of action, evidence preservation, senior manager criminal liability, responding to notices, penalty mitigation, and seeking legal advice.

View journey →

Dismissing an employee under new rules

Step-by-step guidance for lawfully dismissing an employee under ERA 2025 rules, including fire and rehire restrictions and 6-month qualifying period. Covers fair procedure, ACAS Code compliance, and risk assessment.

View journey →

Respond to an ICO investigation

What to do when the Information Commissioner's Office contacts you about an investigation, complaint, or audit. Understand the types of ICO action, your obligations to cooperate, and possible outcomes.

View journey →

Meet your data protection obligations

Ensure your business complies with UK GDPR and the Data Protection Act 2018. Covers ICO registration, lawful basis for processing, data subject rights, international transfers, breach notification, and electronic marketing rules under PECR.

View journey →

Handle Section 75 claims from customers

What to do when a customer makes a Section 75 connected lender liability claim. Covers validating the claim against the GBP 100 to GBP 30,000 threshold, investigating supplier breach or misrepresentation, responding within the 8-week complaints deadline, FOS escalation, and recovering costs from the supplier.

View journey →

Sell your business

Navigate the business sale process from preparation to completion and beyond - valuation, finding buyers, due diligence, TUPE, deal negotiation, and post-sale obligations

View journey →

Hire your first employee

Step-by-step journey to become a compliant employer. Covers PAYE registration, insurance, right to work checks, contracts, and pensions - everything before your first employee's first day.

View journey →

Data protection compliance checklist

Quick compliance check for UK GDPR and Data Protection Act 2018. Verify your ICO registration, lawful basis documentation, privacy notice, data subject rights process, breach response plan, international transfers, and marketing compliance.

View journey →

Consumer credit compliance quick-check

Quick compliance check for experienced consumer credit firms. Covers FCA permissions, fee payments, credit advertising, pre-contract disclosures, Consumer Duty obligations, complaints handling, and upcoming BNPL regulation.

View journey →

Start selling online legally

Everything you need to know before launching an online shop. Covers distance selling regulations, pre-contract information, cancellation rights, refund obligations, website compliance, consumer rights for goods and digital content, and enforcement.

View journey →

UK REACH compliance checklist

Quick check of your UK REACH registration and notification status. Covers manufacturer and importer registration, downstream user obligations, SVHC duties, Safety Data Sheets, and approaching tonnage band deadlines.

View journey →

Fire safety compliance for building owners

A comprehensive learning path for building owners on post-Grenfell fire safety duties. Covers identifying the responsible person, fire risk assessments, external wall assessments, fire door inspections, high-rise requirements, Fire and Rescue Service information, and resident communications.

View journey →

Self Assessment for landlords

A learning path for landlords who need to report rental income through Self Assessment. Covers registration, reporting property income on SA105, allowable expenses, mortgage interest restriction, and Making Tax Digital.

View journey →

Run a healthcare business

Ongoing compliance for CQC-registered healthcare providers covering inspections, professional registration, safeguarding, clinical governance, medicines management, and staff obligations

View journey →

Livestock movement issues: how to resolve

How to resolve common livestock movement compliance problems including missing or lost tags, late movement reporting, standstill breaches, and missing cattle passports. Covers which body enforces what, severity levels, corrective actions, and preventing future issues.

View journey →

Achieving nutrient neutrality

Step-by-step guide to achieving nutrient neutrality for development in affected catchments. Learn how to calculate your nutrient budget, identify mitigation options, and prepare your planning application.

View journey →

VAT compliance for retailers

Complete VAT guidance for retail businesses. Covers pricing rules, retail schemes for calculating VAT, invoicing requirements, and submitting returns. Designed for VAT-registered retailers who want to understand their specific obligations.

View journey →

What regulations apply to my farm?

A quick decision-tree navigator that helps you identify which regulations apply to your specific farm based on what you keep, grow, and do. Each answer reveals applicable regulatory bodies and links to the relevant compliance guides.

View journey →

Drainage and utilities infrastructure compliance

Complete learning path for property developers and contractors working on drainage and utilities infrastructure. Covers Approved Document H drainage design, sewer adoption under Section 104, SuDS requirements in England and Wales, confined spaces safety, cable avoidance, and environmental permits.

View journey →

Healthcare compliance quick check

Quick compliance check for experienced healthcare providers. Covers CQC registration, professional registrations, DBS checks, medicines audit, controlled drugs register, IPC audit, fire risk assessment, DSPT submission, insurance, and policy reviews.

View journey →

VAT compliance for construction

Construction-specific VAT guidance including the domestic reverse charge. Essential for subcontractors and main contractors to understand when the reverse charge applies, how to invoice correctly, and how to account for VAT on returns.

View journey →

Start a retail business - compliance essentials

A comprehensive compliance onboarding journey for new retailers. Covers consumer rights, pricing law, age-restricted sales, product safety, data protection, accessibility duties, and specialist licences. Designed for first-time retail business owners who need to understand their legal obligations before opening.

View journey →

Respond to a Trading Standards investigation

What to do if Trading Standards has contacted you, visited your premises, or conducted a test purchase. Covers understanding their powers, identifying the compliance area under investigation, gathering your due diligence evidence, responding appropriately, and strengthening your procedures.

View journey →

Start selling online - retail compliance

A learning path for retailers adding an online sales channel. Covers the additional compliance obligations for distance selling, including cooling-off periods, website legal requirements, online data protection, accessibility, subscription rules, and handling complaints from online customers.

View journey →

Farm compliance calendar

Month-by-month calendar of key farm compliance deadlines covering SFI scheme declarations, TB testing windows, NVZ closed periods, scheme payments, and tax filing. Bookmark this page for quick reference throughout the year.

View journey →

Structural incident on site: what to do now

Emergency response for excavation collapse, structural instability, or unexpected failure during construction works. Covers immediate safety actions, RIDDOR reporting, HSE notification, making safe, structural assessment, and investigation to prevent recurrence.

View journey →

Building Safety Act for SME contractors

A learning path for small and medium construction businesses working on higher-risk building projects under the Building Safety Act 2022. Covers what the Act means for contractors, your duties on HRB projects, golden thread responsibilities, change control, and handover obligations.

View journey →

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.

View journey →

SME housebuilder planning guide

Comprehensive planning guidance for small and medium housebuilders. Learn how to navigate the planning system efficiently, take advantage of small site easements, and manage S106 and environmental requirements proportionately.

View journey →

Utility strike: what to do now

Emergency response for striking gas, electric, water, or telecoms services during digging. Covers immediate danger actions in the first minutes, reporting obligations to HSE and utility companies, RIDDOR requirements, and steps to prevent recurrence.

View journey →

Start a social care provider business

End-to-end learning path for starting a social care business. Covers which regulator applies, CQC registration, registered manager requirements, workforce qualifications (Care Certificate, SSSC, Social Care Wales), staffing levels, insurance, Care Act duties, and devolved nations.

View journey →

Respond to a medicines or controlled drugs incident

What to do when a medicines incident occurs: medication error, controlled drug discrepancy, or CD theft/loss. Covers securing the patient and evidence, internal reporting, statutory notifications to CQC, MHRA Yellow Card, police notification for CD theft, investigation, Accountable Officer responsibilities, and corrective actions.

View journey →

TB breakdown: what to do now

A step-by-step guide for cattle farmers who have just received positive TB test results. Covers immediate actions in the first 48 hours, working with APHA during the breakdown, protecting your compensation, managing your business under restrictions, and the path back to TB-free status.

View journey →

Open new hospitality premises: from lease to launch

End-to-end journey from signing a lease to opening night. Covers planning use class checks, premises licence application timeline, building regulations and fire safety, commercial kitchen fit-out, food business registration, music licensing, pavement licensing, and staff recruitment with right to work checks.

View journey →

Respond to a CQC investigation or enforcement action

What to do if your healthcare or social care service faces CQC enforcement action. Covers understanding the type and severity of action, immediate response steps, getting legal representation, developing an improvement plan, and the appeal process through the First-tier Tribunal.

View journey →

Respond to a hospitality licensing investigation

What to do if your hospitality business faces a licensing review, environmental health investigation, fire safety enforcement notice, or HMRC compliance check. Covers identifying the investigation type, understanding your rights, gathering evidence, getting representation, and preventing recurrence.

View journey →

Help with Wales Visitor Levy

Troubleshooting guide for Wales visitor accommodation registration and levy collection. Helps accommodation providers understand registration requirements, council levy adoption, and how to collect and remit the levy.

View journey →

Responding to a CMA investigation

What to do if the Competition and Markets Authority or Trading Standards is investigating your business. Covers immediate steps, cooperation obligations, deadlines, undertakings, and possible outcomes including fines under the Digital Markets, Competition and Consumers Act 2024.

View journey →

Understanding business rates

How business rates work, what relief you can claim, and how to challenge your rateable value. Covers calculation, relief schemes, appeals, and revaluation across all UK nations.

View journey →

Insuring your new business

A step-by-step learning journey for new business owners: understand which insurance is legally required, what additional cover you need, how to compare and buy policies, and how to manage renewals.

View journey →

MHSWR 1999 quick compliance audit

Rapid compliance check covering all key MHSWR 1999 duties. Verify your risk assessment, competent person, emergency procedures, information, training, and vulnerable worker protections in 10 minutes.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →

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.

View journey →