Farmer compliance checklist

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).

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

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

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

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

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

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

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

If your land is in an NVZ (about 55% of England), stricter rules apply on nitrogen application, closed periods, and record keeping.

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

Cross-compliance ended on 31 December 2023. There is no "conditionality" regime in England: the baseline is domestic law that applies to every farm (Farming Rules for Water, NVZ rules, the Management of Hedgerows (England) Regulations 2024, permits, and animal identification law), plus the terms of any scheme agreement you hold.

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.

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

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.

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.

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

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

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

• 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

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

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

Agricultural Property Relief (APR) and Business Property Relief (BPR) can reduce or eliminate Inheritance Tax on farm assets. A reformed regime took effect on 6 April 2026 under the Finance Act 2026.

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

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

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

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