Business guidance

Technology & Digital

Age verification for online services

The Online Safety Act 2023 requires online services to use age verification or age assurance to protect children from harmful content, and pornography services must stop children reaching it. Ofcom regulates the content duties and the Information Commission (formerly the ICO) the data protection side, including its Children's Code, so age checks must also respect privacy.

Sports & Leisure

Gambling licensing requirements for UK businesses

Providing gambling facilities in Great Britain needs an operating licence from the Gambling Commission, plus a premises licence from the council for betting shops, casinos and arcades and personal licences for key staff. Operating without the right licences is a criminal offence.

Retail & Consumer Goods

Martyn's Law for pubs, shops and venues

Martyn's Law applies to your pub, shop or venue only if you can reasonably expect 200 or more people there at the same time, staff included. The duties have not started and no start date has been set; the Security Industry Authority will enforce them.

Sports & Leisure

Meet your gambling licensing and regulatory duties

Anyone providing gambling facilities as a business in Great Britain needs an operating licence from the Gambling Commission, and physical premises also need a premises licence from the council. Casinos must meet the anti-money-laundering rules, and Northern Ireland has a separate regime.

Sports & Leisure

Meet your sports, amusement and recreation regulatory duties

A sports or leisure venue needs a premises licence to sell alcohol or stage larger events, and a safety certificate if it is a large sports ground. Pools, rides, adventure activities, gaming machines, coaching children and counter-terrorism planning each add their own duties.

Sports & Leisure

Permission to run a bootcamp or fitness class in a park

Usually yes, if you charge for sessions: the council or other park manager must give you permission first. No law requires a fitness qualification, but permits usually ask for one.

Agriculture & Farming

Set up equestrian or livery services on your farm

Keeping horses at livery needs no licence, but hiring out horses for riding or instruction needs one from your council. Planning permission is often needed for stables, arenas and conversions. VAT depends on the package: stabling you let exclusively is exempt unless you opt to tax, and lessons and horse hire are standard-rated.

Tax & Finance

Check if you need to register for VAT

You must register for VAT when your taxable turnover passes the registration threshold in any rolling 12 months, or when you expect it to pass the threshold within the next 30 days alone. Under the first test, register within 30 days of the end of the month. Late registration brings penalties and backdated VAT.

Compliance & Legal

File your confirmation statement

File a confirmation statement every 12 months, within 14 days after your review period ends. Filing late is a criminal offence for the company and its officers.

Premises & Operations

Meet your business waste duty of care

Every business that produces, stores or disposes of waste has a duty of care under section 34 of the Environmental Protection Act 1990, and stays responsible after it hands the waste on. Use only registered waste carriers, complete waste transfer notes correctly, and follow the stricter rules for hazardous waste.

Compliance & Legal

Verify your identity for Companies House as a director or PSC

Yes, if you are an individual director or PSC of a UK company, or an individual director of an overseas company registered in the UK. Corporate directors and officers of corporate PSCs are not yet required to verify. The transition for existing directors and PSCs ends on 17 November 2026.