Business guidance
Rules, requirements and how-tos for running your business — organised by topic, with industry-specific guidance on the sector pages.
Guidance for construction & property
Show all guidanceApply for a species licence from NatureScot
How to apply for a NatureScot species licence when your business activities could affect protected species in Scotland. Covers European Protected Species licences, the three derogation tests, application process, and what happens if you proceed without a licence.
Construction & PropertyApply for CIS gross payment status
How subcontractors can apply for gross payment status to receive the full value of construction payments without deductions. Covers eligibility requirements, the three tests, application process, and maintaining GPS once granted.
Construction & PropertyApply for listed building consent in Scotland
How to apply for listed building consent (LBC) in Scotland. Covers when consent is required, the three categories of listing, the application process through local planning authorities, HES consultation requirements, and penalties for unauthorised works. Scotland has approximately 47,000 listed buildings.
Construction & PropertyApply for scheduled monument consent in Scotland
How to apply for scheduled monument consent (SMC) in Scotland. Covers when consent is needed, what class consents allow without individual application, the HES application process, documentation requirements, and penalties for unauthorised works. Scotland has approximately 8,200 scheduled monuments.
Construction & PropertyArchaeological assessment for development in Scotland
When archaeological assessment is required for development in Scotland, how to carry out desk-based assessment and evaluation, mitigation strategies including preservation in situ and excavation, and your obligations under the Treasure Trove system.
Construction & PropertyBuilding safety duties for contractors
Your legal duties as a contractor working on higher-risk buildings under the Building Safety Act 2022. Covers Principal Contractor responsibilities, golden thread contributions, change control, Gateway 3 sign-off, and how SME contractors fit into the new regime. England only.
Construction & PropertyClaim a refund for CIS deductions
How CIS subcontractors can offset or claim back the tax deductions taken from their construction payments. Includes different processes for sole traders, partnerships, and limited companies.
Construction & PropertyComply with CDM Regulations for construction projects
How to comply with the Construction (Design and Management) Regulations 2015 (CDM 2015). Covers duty holder responsibilities, when to appoint Principal Designer and Principal Contractor, notifiable project thresholds, and F10 notification requirements.
Construction & PropertyComply with Renting Homes (Wales) Act landlord duties
Wales-specific landlord obligations under the Renting Homes (Wales) Act 2016, which came into force on 1 December 2022. Covers Section 173 notice periods, occupation contracts, and differences from England's Housing Act 1988.
Construction & PropertyConstruction payment rights and adjudication
Your statutory rights to payment and rapid dispute resolution under the Housing Grants, Construction and Regeneration Act 1996. Covers payment notices, pay-less notices, stage payments, suspension rights, retention, and the 28-day adjudication process including 'smash and grab' claims.
Construction & PropertyConstruction Site Health and Safety
Essential health and safety requirements for construction sites including work at height, asbestos, manual handling, and PPE.
Construction & PropertyEcology survey requirements for construction in Scotland
When you need ecological surveys for construction and development projects in Scotland, what types of survey are required, seasonal timing constraints, and how survey results feed into NatureScot licensing and the planning process.
Construction & PropertyEnvironmental compliance for construction sites
Your environmental obligations for construction sites including site waste management, environmental permits, dust control, and noise management.
Retail & Consumer GoodsEV Charging Infrastructure
Install EV chargepoints and access government grants.
Food, Drink & HospitalityGet authorisation for a water activity in Scotland (EASR)
How to get authorisation for any activity affecting surface water or groundwater in Scotland — abstraction, impoundment, engineering in or near a water body, and discharges. Since 1 November 2025 water activities are authorised under the Environmental Authorisations (Scotland) Regulations 2018 (EASR), which replaced the Controlled Activities Regulations (CAR 2011) framework. Covers the four-tier authorisation system (General Binding Rules, notification, registration, permit), pre-application advice, fees, and enforcement, all administered by SEPA.
Construction & PropertyGet the specialist approvals for the systems you repair and install
Some kinds of equipment can only be worked on under a specific approval or certification. If you install, service or repair gas appliances, refrigeration and air-conditioning, pressure systems, aircraft or ships, this guide takes you through the registration, certification and competence you need before you do the work.
Construction & PropertyHeritage and nature considerations in Scottish planning
How Historic Environment Scotland and NatureScot interact with the Scottish planning system, including NPF4 heritage and nature policies, statutory consultation roles, Environmental Impact Assessment, and Habitats Regulations Appraisal requirements.
Construction & PropertyHeritage offences and penalties in Scotland
Quick reference for criminal offences and penalties relating to unauthorised works to scheduled monuments, listed buildings, and conservation areas in Scotland. Covers enforcement notices, prosecution, and sentencing.
Construction & PropertyHES Managing Change guidance for construction
Overview of the HES Managing Change in the Historic Environment guidance note series and the Historic Environment Policy for Scotland (HEPS). Explains how these policy documents affect planning decisions for construction projects near heritage assets, and how to use them to support consent applications.
Construction & PropertyInvasive species obligations in Scotland
Your legal obligations regarding invasive non-native species in Scotland. Covers criminal offences under the Wildlife and Countryside Act 1981, Schedule 9 species, Japanese knotweed management, and NatureScot's species control orders.
Construction & PropertyLandlord safety and legal duties for rented homes
A landlord letting residential property must keep it safe and legally fit: annual gas checks, five-yearly electrical inspections, working smoke and carbon monoxide alarms, a property fit for human habitation, deposit protection, and — for larger shared houses — an HMO licence. Several of these duties differ across England, Scotland, Wales and Northern Ireland, so check the rule for where your property is.
Construction & PropertyMaking rental properties fit for tenants
How private landlords in England must ensure their properties are fit for human habitation. Covers the implied covenant, HHSRS hazards, inspection rights, and financial risks from tenant court claims.
Construction & PropertyManage hazardous construction materials
How to comply with COSHH 2002 when working with cement, silica dust, solvents, and wood dust on construction sites, and with the Control of Lead at Work Regulations 2002 when disturbing lead paint. Covers COSHH assessments, workplace exposure limits, health surveillance, RPE selection, and dust suppression controls.
Construction & PropertyManaging land within an SSSI in Scotland
Your legal obligations when you own, occupy, or manage land within a Site of Special Scientific Interest (SSSI) in Scotland. Covers Operations Requiring Consent, NatureScot's enforcement powers, management agreement payments, and what happens if you damage SSSI features.
Construction & PropertyMandatory SuDS approval in Wales
How to obtain mandatory Sustainable Drainage Systems (SuDS) approval from your local authority SAB in Wales, including thresholds, fees, timelines, and penalties for non-compliance.
Construction & PropertyMeet energy efficiency standards for let properties
Legal requirement to achieve minimum EPC rating E for residential lettings. Covers England and Wales MEES regulations, exemptions, and penalties for non-compliance.
Construction & PropertyPay Stamp Duty Land Tax (SDLT)
When and how to pay SDLT on property purchases in England and Northern Ireland, including rates, reliefs, and deadlines.
Construction & PropertyPay stamp duty on shares
How to pay stamp duty or SDRT when buying UK company shares, including rates, exemptions, and the stamping process.
Construction & PropertyProtected species offences and penalties in Scotland
Quick reference for criminal offences and penalties relating to protected species in Scotland. Covers European Protected Species, Wildlife and Countryside Act offences, raptor persecution, beaver protection, and vicarious liability.
Construction & PropertyProtect tenant deposits within 30 days
Legal requirement to protect tenant deposits with government-approved scheme within 30 days. Covers deposit protection deadlines, deposit amount limits, and geographic differences across the UK.
Construction & PropertyReal estate compliance checklist
A confirmation checklist for real estate businesses. Work through the cross-cutting duties every property business shares, then the section for what you do — estate agency, lettings, landlording, social housing or a licensed venue. Several duties differ by nation, so check the rule for where you operate.
Construction & PropertyRegister as a CIS subcontractor
How to register as a subcontractor under the Construction Industry Scheme. Registration reduces tax deductions from your payments from 30% to 20%, improving your cash flow.
Construction & PropertyRun a compliant real estate business
Whether you are an estate agent, a lettings agent, a landlord or a housing provider, the same core duties apply: protect the personal data you hold, do not discriminate, insure your employees, manage health and safety, and keep your premises and any common parts fire-safe. Put these in place before you take on staff, clients or tenants.
Construction & PropertyRun an estate agency: rules for selling property
Estate agents who act for buyers and sellers must register with HMRC for anti-money-laundering supervision before they trade, join a government- approved redress scheme, follow the Estate Agents Act conduct duties, and make sure every property they market has a valid EPC. These duties apply across the UK; the EPC rule applies in England and Wales.
Construction & PropertyScottish heritage compliance checklist for construction
A pre-project checklist for construction businesses and developers working in Scotland to verify compliance with heritage protection requirements. Covers scheduled monuments, listed buildings, conservation areas, and HES inventoried sites.
Construction & PropertySet up a property letting business
Five mandatory compliance requirements for lettings agents operating in England. Register before you trade to avoid penalties up to £30,000.
Construction & PropertyUnderstanding heritage protection in Scotland
An overview of Scotland's heritage protection framework, covering the role of Historic Environment Scotland, the main designation types (scheduled monuments, listed buildings, conservation areas, inventoried sites), the policy framework (HEPS and NPF4), and how these affect businesses operating in or near the historic environment.
Construction & PropertyUnderstanding nature conservation law in Scotland
How Scotland's nature conservation framework works, why it differs from England and Wales, and what it means for businesses operating in Scotland. Covers the role of NatureScot, the hierarchy of protected areas, species protection, the biodiversity duty, and how conservation requirements interact with the planning system.
Construction & PropertyUnderstand property transaction taxes
Overview of SDLT, LBTT, and LTT -- the three separate property transaction taxes across the UK. Covers rates, thresholds, reliefs, filing processes, and penalties for England/Northern Ireland, Scotland, and Wales.
Construction & PropertyWhich real estate rules apply to your business
"Real estate" covers very different businesses — selling property as an estate agent, letting and managing homes as a lettings agent, owning and renting out property as a landlord, providing social housing, or running a licensed venue. Each has its own regulator and rules, on top of the duties they all share. Work out which description fits you and follow the right guide.
Construction & PropertyWildlife management and muirburn licensing in Scotland
How the Wildlife Management and Muirburn (Scotland) Act 2024 changes wildlife management practices in Scotland. Covers the new muirburn licensing regime, trap and snare reforms, glue trap ban, and general licences for bird control.
Construction & PropertyWorking in conservation areas in Scotland
What you need to know before carrying out works in a conservation area in Scotland. Covers when conservation area consent is needed for demolition, additional planning controls on external appearance, the offence of unauthorised demolition, and how conservation area status interacts with listed building consent. Scotland has over 600 conservation areas.
General rules
Common requirements shown separately from guidance directly classified to this sector.
Check if you need to register for VAT
Find out if your business must register for VAT based on your taxable turnover. Covers the £90,000 threshold, what counts as taxable turnover, the rolling 12-month test, and when voluntary registration makes sense.
Business StructureMandatory registrations every business must complete
Step-by-step guide to the registrations every business must complete before trading, regardless of sector. Covers HMRC tax registration, ICO data protection fee, mandatory insurance, and pension auto-enrolment.
Premises & OperationsMeet your business waste duty of care
Understand your legal responsibilities when producing, storing, or disposing of business waste. Covers using registered waste carriers, completing waste transfer notes, and the stricter rules for hazardous waste.
Compliance & LegalPre-trading compliance checklist
A concise yes/no checklist to verify you have completed all mandatory pre-trading requirements, including business registration, tax, insurance, licences, premises approvals, and data protection.
Prefer step-by-step?
Guided journeys walk you through milestones like starting up or hiring, one task at a time.