Choose your business structure

Decide whether to trade as a sole trader or limited company. Manufacturing businesses often choose limited company status for liability protection.

gov.uk

Register your food business now (opens in a new tab)

Complete registration at least 28 days before you start production.

Implementing HACCP

HACCP identifies food safety hazards and establishes critical control points. Staff need Level 2 Food Hygiene training; supervisors need Level 3.

HACCP (Hazard Analysis and Critical Control Points) is a food safety management system required by the Food Hygiene Regulations 2013. You must identify hazards and control them at critical points.

The 7 HACCP principles:

Conduct hazard analysis - identify biological, chemical, and physical hazards
Determine critical control points (CCPs) - steps where control is essential
Establish critical limits - maximum/minimum values at each CCP
Establish monitoring procedures - how and when to check CCPs
Establish corrective actions - what to do when limits are exceeded
Establish verification procedures - confirm system works
Keep records - document everything

Small businesses can use Safer Food, Better Business (SFBB) - a free FSA pack that meets HACCP requirements.

food.gov.uk

Safer Food, Better Business pack (opens in a new tab)

Free HACCP packs designed for small food businesses.

Food hygiene rating system

After registration, you'll receive a Food Hygiene Rating (0 to 5). Display is mandatory in Wales and Northern Ireland.

Rating scale: 0 to 5
Rating 5: Very good - hygiene standards are very good
Rating 4: Good - hygiene standards are good
Rating 3: Generally satisfactory
Rating 2: Improvement necessary
Rating 1: Major improvement necessary
Rating 0: Urgent improvement necessary
Display requirement (England): Voluntary
Display requirement (Wales/NI): Mandatory by law

Allergen labelling requirements

The 14 major allergens must be emphasised in ingredient lists. Maintain allergen management procedures to prevent cross-contamination.

What is PPDS food?

Prepacked for direct sale food is food that is:

Packaged at the same place it is sold (or offered for sale)
Packaged before the customer orders or selects it
Packaged in such a way that it cannot be altered without opening or changing the packaging

Common examples: Pre-made sandwiches, salads, and wraps in shops; bakery products packaged on-site; pizza slices in boxes.

What PPDS labels must show

PPDS food must display:

Name of the food
Full ingredients list in descending order by weight
Emphasised allergens within the ingredients list (bold, italics, capitals, or contrasting colour)

You do not need to show: nutrition information, date marking, storage conditions, business address, or net quantity (though some of these may be required under other regulations).

What is NOT PPDS

Non-prepacked food: Made fresh to order (allergen info provided orally or in writing)
Fully pre-packed food: Packaged before arriving at selling premises (full FIR labelling required)

How to provide the information

Information can be on:

A sticker on the packaging
A label attached to the packaging
The packaging itself (printed or written)

PPDS product identification: Identify all products that are prepacked for direct sale on your premises
Ingredients lists: Create ingredients lists for each PPDS product including all components
Allergen identification: Identify which of the 14 allergens are present in each product
Allergen emphasis: Emphasise allergens in ingredients list (bold is most common method)
Label design: Design label template showing product name and ingredients list
Label printing: Purchase label printer or pre-printed labels if needed
Staff training: Train staff to identify PPDS products and apply correct labels
Recipe updates: Review recipes whenever ingredients change and update labels accordingly
Record keeping: Keep records of label versions and ingredient specifications

Natasha's Law - PPDS labelling (opens in a new tab)

food.gov.uk

Allergen labelling guidance (opens in a new tab)

Detailed FSA guidance on declaring allergens correctly.

Food Information Regulations

FIR 2014 sets out all mandatory label requirements. Small manufacturers (below thresholds) are exempt from nutrition labelling.

Mandatory information on pre-packed food

All pre-packed food must display:

Name of the food: Legal name (e.g., 'strawberry jam' not 'fruity spread')
Ingredients list: In descending order by weight, with allergens emphasised
Allergen information: 14 allergens emphasised (bold, italics, or contrasting colour)
Net quantity: Weight or volume in metric units
Date marking: 'Use by' (safety) or 'Best before' (quality)
Storage conditions: If special conditions needed
Business name and address: Responsible food business operator
Country of origin: If omission would mislead
Instructions for use: If necessary
Nutrition declaration: Energy, fat, saturates, carbohydrate, sugars, protein, salt (per 100g/ml)
Alcohol content: For drinks exceeding 1.2% ABV

The 14 major allergens requiring emphasis

Cereals containing gluten (wheat, rye, barley, oats, spelt, kamut)
Crustaceans (prawns, crab, lobster)
Eggs
Fish
Peanuts
Soybeans
Milk (including lactose)
Nuts (almonds, hazelnuts, walnuts, cashews, pecans, Brazil nuts, pistachios, macadamia nuts)
Celery
Mustard
Sesame seeds
Sulphur dioxide and sulphites (at concentrations above 10mg/kg)
Lupin
Molluscs (mussels, oysters, squid)

Exemptions from nutrition declaration

Businesses with fewer than 10 employees and annual turnover/balance sheet below €2 million are exempt from nutrition labelling for products they manufacture. Other exemptions include unprocessed single-ingredient products, foods in packages <25cm², and distance-selling where nutrition info is provided before purchase.

Font size requirements

Mandatory information must have x-height (height of lowercase letter 'x') of at least 1.2mm. For packages with largest surface <80cm², minimum x-height is 0.9mm.

Label requirements review: Review all product labels against FIR mandatory requirements checklist
Allergen emphasis: Ensure all 14 allergens are emphasised in ingredients lists (bold/italic/colour)
Nutrition information: Verify nutrition information is present and correctly calculated per 100g/ml
Font size compliance: Check font sizes meet minimum x-height requirements (1.2mm or 0.9mm)
Importer address: Ensure UK address of importer is shown for imported products
Date marking accuracy: Ensure 'Use by' dates are used for microbiologically perishable foods (not 'Best before')
Claims compliance: Verify compliance with EU Regulation 1924/2006 if making nutrition or health claims
Record keeping: Keep records of label approval and ingredient specifications

Food labelling and packaging (opens in a new tab)

gov.uk

Food labelling and packaging rules (opens in a new tab)

Comprehensive guidance on what must appear on food labels.

Find suitable production premises

Food manufacturing requires premises meeting Environmental Health standards.

Get business insurance

Product liability, public liability, and employer's liability insurance.

Waste and environmental compliance

Food manufacturers must comply with waste duty of care, trade effluent consents, and packaging waste regulations if above thresholds.

Duty of care for waste

All businesses producing waste have a duty of care to:

Store waste securely to prevent escape
Only transfer waste to authorised carriers or exempt persons
Complete waste transfer notes describing the waste
Keep waste transfer records for at least 2 years

Failure to meet duty of care is a criminal offence with unlimited fines.

Food waste separation (from March 2025)

From 31 March 2025, all food businesses (except smallest) must separate food waste for collection and commercial composting or anaerobic digestion. You cannot:

Mix food waste with general waste
Send food waste to incineration or landfill if separation is possible

This applies to businesses and organisations that produce more than a de minimis amount of food waste.

Trade effluent consent

If your business discharges wastewater containing food waste, fats, oils, or chemicals to the sewer, you need a trade effluent consent from your water company:

Restaurants and commercial kitchens
Food manufacturers
Breweries and dairies

Discharge without consent is a criminal offence. Water companies charge for trade effluent based on volume and strength (chemical oxygen demand).

Grease traps

Many food businesses require grease traps (grease separators) to prevent fats, oils, and grease entering drainage systems. Water companies can require installation as a condition of trade effluent consent.

Waste producer registration: Register with Environment Agency as a waste producer if required
Licensed waste carrier: Contract with licensed waste carrier and obtain copy of their waste carrier licence
Waste transfer notes: Complete waste transfer notes for all waste collections
Documentation retention: Keep waste transfer documentation for at least 2 years
Food waste separation: Arrange separate food waste collection with licensed contractor from March 2025
Trade effluent consent: Apply for trade effluent consent from water company if discharging wastewater to sewer
Grease trap installation: Install and maintain grease trap if required by water company
Grease trap maintenance: Empty grease trap regularly and dispose of contents via licensed waste contractor
Drainage protection: Never discharge fats, oils or food waste directly to drains

Waste duty of care (opens in a new tab)

gov.uk

Check environmental permit requirements (opens in a new tab)

Determine if you need permits for your manufacturing activities.

Alcohol duty requirements

Apply for an Alcoholic Products Producer Approval (APPA) before production. HMRC inspects premises before approval. Maintain detailed production records.

Producer approval (APPA)

Since 1 February 2025, anyone producing alcoholic products above 1.2% ABV for sale must hold an Alcoholic Products Producer Approval (APPA) from HMRC. A single approval covers all product types (beer, cider, wine, spirits and other fermented products) and replaced the previous separate producer registrations and the distiller's licence.

Alcohol duty rates (from 1 February 2026)

Duty is charged per litre of pure alcohol, by strength band:

All products at or below 3.4% ABV: £9.96
Beer 3.5-8.4% ABV: £22.58
Spirits, wine and other fermented products 3.5-8.4% ABV: £26.61
Still cider 3.5-8.4% ABV: £10.39
All products 8.5-22% ABV: £30.62
All products above 22% ABV: £33.99

Reduced draught rates apply to qualifying draught products below 8.5% ABV sold in large containers (for example, draught beer below 3.5% ABV £8.58 and draught beer 3.5-8.4% ABV £19.45 per litre of pure alcohol).

Small Producer Relief

Small Producer Relief (SPR) replaced Small Brewers Relief in August 2023. It applies only to products below 8.5% ABV made by producers whose total annual production is no more than 4,500 hectolitres of pure alcohol. The relief is tapered: the smallest producers receive the largest discounts, up to a maximum of 91.5% on the first 5 hectolitres of pure alcohol for beer, reducing as annual production approaches 4,500 hectolitres.

Returns and payment

Approved producers account for duty monthly through HMRC's Manage your Alcohol Duty online service. Submit your return by the 15th and pay by the 25th of the month following each accounting period.

Legal framework

The current regime is set out in the Finance (No. 2) Act 2023, which replaced the separate duty structures under the Alcoholic Liquor Duties Act 1979 with a single strength-based system.

Producer approval: Apply for an Alcoholic Products Producer Approval (APPA) before you start production - allow at least 45 working days
Small Producer Relief: Check eligibility (products below 8.5% ABV; no more than 4,500 hectolitres of pure alcohol a year) and claim tapered relief
Duty accounting system: Implement duty accounting system to track production volumes and duty liability
Monthly returns: Submit monthly returns by the 15th of the following month via Manage your Alcohol Duty
Monthly payment: Pay duty by the 25th of the following month
Production records: Maintain production records (volumes, ABV, duty calculations) for 6 years
Import declarations: Declare alcohol via Customs Declaration Service and pay duty for imports

Alcohol duty registration and rates (opens in a new tab)

gov.uk

Alcohol duty and production guidance (opens in a new tab)

HMRC guidance on registering as an alcoholic drinks producer.

gov.uk

VAT on food products (opens in a new tab)

Guidance on which foods are zero-rated, reduced-rated, or standard-rated.

Register for business taxes

HMRC registration

All food businesses must register with HMRC. Your registration requirements depend on structure and turnover.

Self Assessment (sole traders/partnerships): Register by 5 October after your first tax year
Corporation Tax (limited companies): Register within 3 months of starting to trade
VAT registration threshold: £90,000 turnover in 12 months (mandatory)
PAYE (employers): Register before first payday
CIS (construction): Register before first payment to subcontractors

Hire production staff

Employing staff in food manufacturing

Food handlers need Level 2 Food Hygiene training; supervisors need Level 3. Register for PAYE before first payday.

Employers must register with HMRC before their first payday if they employ anyone and pay them £96 or more per week (from 6 April 2025), give them expenses or benefits, or employ them on a contract that will last longer than one week.

When to register: Before your first payday (4 weeks before recommended)
PAYE reference number: Format: 123/AB45678 - used for all payroll submissions
Accounts Office reference: Separate reference for HMRC correspondence
Activation codes: Posted within 10 working days of registration

What you'll need to register

Business details: Name, address, trading name (if different)
Business type: Sole trader, partnership, or limited company
Contact information: Phone number, email address
SIC code: Standard Industrial Classification describing your business
First payday: Date you'll first pay employees
Number of employees: How many people you'll employ

Registration process

Register online at gov.uk/register-employer
Sign in or create Government Gateway account (separate from personal account if you have one)
Complete registration form with business and employee details
Receive PAYE reference immediately - Can use this straight away
Receive activation codes by post - Within 10 working days, allows you to file online

What happens after registration

Set up payroll software: Use your PAYE reference to configure software
Submit Full Payment Submission (FPS): Required on or before each payday (Real Time Information)
Pay HMRC monthly: Tax and National Insurance deducted from employees due by 22nd of following month
Submit P60s: Annual summary for employees by 31 May each year
File P11D: If you provide expenses or benefits (due 6 July)

Employer's Liability insurance: Legal requirement from first employee - £5 million minimum cover, £2,500/day penalty
Auto-enrolment pensions: Must enroll eligible employees from day one (if they meet criteria)
Employment contracts: Principal statement required on first day of employment; wider statement within 2 months (since 6 April 2020)

food.gov.uk

Food hygiene training for staff (opens in a new tab)

All food handlers need certificated training.

Traceability requirements

Keep records for 5 years for long-life products, or until the use-by date plus 6 months for perishable products. Have written recall plan and 24-hour emergency contact for authorities.

Traceability requirement: 'one step back, one step forward'

You must be able to identify:

One step back: Your suppliers (who you bought from)
One step forward: Your customers (who you sold to)

This does not apply to final consumers (individual customers in shops or restaurants).

Information to record

For suppliers:

Name and address of supplier
Description of product (including batch/lot number if available)
Quantity received
Date of delivery

For customers (business-to-business only):

Name and address of customer
Description of product sold
Quantity supplied
Date of dispatch

How long to keep records

Perishable products (short shelf life): Until use-by date plus 6 months
Long-life products: 5 years from date of supply

Food recall procedure

If you discover food is unsafe or does not comply with food safety requirements, you must:

Withdraw product: Remove from sale and distribution immediately
Notify FSA: Submit incident report if product has reached consumers
Recall product: Contact customers and request return if serious risk
Issue allergy alert: If undeclared allergen present, publish alert via FSA
Cooperate with authorities: Provide information and take corrective action

Allergy alerts

If a product contains an undeclared allergen or incorrect allergen information, this usually requires a product recall and publication of an allergy alert on the FSA website.

Traceability system: Implement system recording supplier details for all ingredients
Batch number recording: Record batch/lot numbers from suppliers on delivery
B2B customer records: Maintain records of business customer details and deliveries for B2B sales
Record retention: Ensure records are kept for minimum retention periods (6 months to 5 years)
Batch code linking: Link internal batch codes to supplier batch numbers for rapid tracing
Incident response plan: Create food incident response plan including recall procedures
Safety issue response: Immediately stop supply and notify FSA if product safety issue identified
Allergen alert preparation: Prepare to issue allergy alert via FSA system for allergen issues
FSA contact details: Keep FSA incident notification contact details accessible

Food alerts and product recalls (opens in a new tab)

food.gov.uk

Traceability guidance (opens in a new tab)

FSA guidance on maintaining traceability records and recall procedures.

food.gov.uk

Sell your products (opens in a new tab)

Consider sales channels: direct to consumers, wholesale to retailers, or contract manufacturing.

Start a food manufacturing business

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