Starting a farm involves multiple registrations across different agencies (RPA, APHA, HMRC), each with their own systems and deadlines. This journey puts them in the right sequence and tells you what to do first.

Who this journey is for:

New entrants starting their first farm
People taking over family farms
Career changers moving into agriculture
Smallholders formalising their operations

Estimated time to complete all registrations: 4-8 weeks (some processes run in parallel)

Stage 1: Set up your farm business

Before you can register land or livestock, you need a legal business structure and tax registrations. Complete these first.

Why structure matters for farms

Many farms operate as partnerships (often family partnerships) to simplify succession planning. Limited companies offer liability protection but have more complex tax treatment. Consider your long-term plans before choosing.

Sole trader: Simplest to set up. You keep all profits but are personally liable for debts.
Partnership: Share responsibilities and profits. Partners share liability for business debts.
Limited company: Separate legal entity. Personal liability limited to investment, but more admin.
LLP: Partnership with limited liability. Must file accounts at Companies House.

Business structure affects tax liability, personal liability, and required paperwork. Professional advice is recommended when choosing the right structure.

Compare business structures

Sole trader, partnership, or limited company? Compare tax treatment, liability, and what each means for your farm.

gov.uk

Register for Self Assessment (opens in a new tab)

Sole traders and partners must register for Self Assessment by 5 October after the end of the tax year in which they started trading.

gov.uk

Register for Corporation Tax (opens in a new tab)

Limited companies must register for Corporation Tax within 3 months of starting business activity.

Agricultural averaging for income tax

Farmers can average profits over 2 or 5 years to smooth volatile income. This can significantly reduce tax bills in good years. Claim through your Self Assessment return.

Register by 5 October: Register for Self Assessment by 5 October following the end of the tax year in which you became self-employed.
Paper return: 31 October: Deadline for paper tax returns (rare now).
Online return: 31 January: Deadline to file online and pay any tax owed.
Payment on account: 31 July: Second payment on account due if you owe more than £1,000.

Late filing means an automatic £100 penalty. Late payment incurs interest and may lead to further penalties. Set reminders well in advance.

VAT registration threshold

You must register for VAT if taxable turnover exceeds £90,000. However, farms selling mainly zero-rated goods (crops, livestock, milk) may benefit from the Agricultural Flat Rate Scheme instead.

VAT registration becomes mandatory when your taxable turnover exceeds £90,000 in a rolling 12-month period (as of 1 April 2024). You can also register voluntarily below this threshold.

Mandatory threshold: £90,000 taxable turnover in rolling 12 months
Registration deadline: 30 days after exceeding threshold
Voluntary registration: Allowed at any turnover level
Deregistration threshold: £88,000 - can deregister if turnover falls below
Standard rate: 20% (most goods and services)
Reduced rate: 5% (domestic fuel, children's car seats, etc.)
Zero rate: 0% (most food, books, children's clothes, etc.)

What counts as 'taxable turnover':

Includes: Standard-rated, reduced-rated, and zero-rated sales
Excludes: VAT-exempt sales (insurance, finance, education, health), goods sold outside the UK
Calculate over rolling 12-month period - if last 12 months exceed £90,000, you must register
Future test: If you expect to exceed £90,000 in next 30 days alone, register immediately

Making Tax Digital (MTD) for VAT - mandatory for ALL VAT-registered businesses:

You must keep digital VAT records using MTD-compatible software
Submit VAT returns directly from the software via HMRC API
Applies to all VAT-registered businesses regardless of turnover (since April 2022)
Penalties for non-compliance: Points-based penalty system (4 points for quarterly, 5 for monthly, 2 for annual filers trigger penalties). Late filing penalties start from £200 per late submission after reaching penalty point threshold

Should you register voluntarily below £90,000?

Reasons TO register:

Reclaim VAT on business purchases and expenses (especially valuable for high capital expenditure)
Appear more established and professional to B2B customers
Necessary to trade with VAT-registered B2B customers who want VAT invoices

Reasons NOT to register:

Administrative burden of VAT returns, MTD software, and record-keeping
20% price increase if selling to consumers who cannot reclaim VAT
Cash flow impact - you collect VAT from customers and pay it to HMRC before receiving payment if not using Cash Accounting scheme

VAT schemes for small businesses:

Flat Rate Scheme - pay flat percentage (6.5%-14.5% depending on sector) of gross turnover instead of tracking input VAT. If you're a "limited cost trader" (goods costs under 2% of turnover, or under £1,000/year), you must use a higher 16.5% rate instead. Available when joining VAT if turnover under £150,000. You must leave the scheme if turnover exceeds £230,000 (including VAT).
Cash Accounting - pay VAT when customers pay you, not when you invoice. Join if turnover under £1.35 million, leave if exceeds £1.6 million.
Annual Accounting - file one VAT return per year instead of four, make advance payments. Join if turnover under £1.35 million, leave if exceeds £1.6 million.

Penalties for late registration:

You must pay VAT due from when you should have registered, even if you did not charge customers
Late registration penalty: Percentage of VAT due for period of non-registration based on behaviour: Non-deliberate 0-30%, Deliberate 20-70%, Deliberate and concealed 30-100%. Minimum penalty £50
Criminal prosecution possible for deliberate failure to register

Deregistration - if your turnover falls below £88,000 (deregistration threshold), you can choose to deregister. You must deregister if you stop making taxable supplies altogether.

Official source - gov.uk/vat-registration-thresholds

Understand VAT registration options

Standard VAT registration vs Agricultural Flat Rate Scheme - which is right for your farm?

Essential farm insurance

Standard business insurance does not cover agricultural risks. You need specialist farm insurance covering public liability, employers' liability (if you have workers), farm buildings, machinery, and livestock.

UK businesses need different types of insurance depending on their activities. Some are legally required, others are contractually required, and some are optional but prudent. Understanding the differences helps ensure adequate protection.

Employers' Liability: LEGALLY REQUIRED if you employ anyone. Minimum £5m cover. Protects against employee injury/illness claims.
Motor Insurance: LEGALLY REQUIRED for any vehicle used for business. Criminal offence to drive uninsured.
Professional Indemnity: Required for some regulated professions under their profession-specific rules, including many solicitors, financial advisers and architects. Covers negligent advice claims.
Public Liability: NOT legally required but often contractually required by clients. Covers third-party injury/damage claims.
Products Liability: NOT legally required but essential for manufacturers and retailers. Covers claims from defective products.
Business Contents: NOT required but recommended. Covers theft, fire, damage to business assets.
Business Interruption: NOT required but recommended. Covers lost income when you cannot trade.
Cyber Insurance: Increasingly important. Covers data breaches, ransomware, GDPR fines.
Key Person: Optional. Compensates business if critical person dies or is incapacitated.

Choosing the right cover:

Do you employ anyone? Employers' Liability is legally required
Do you use vehicles for work? Business motor insurance is legally required
Are you a regulated professional? Check your regulator's profession-specific Professional Indemnity rules
Do you interact with customers or visit premises? Public Liability is practically essential
Do you sell physical products? Products Liability is strongly recommended

Understand farm insurance requirements

Public liability, employers' liability, farm buildings, machinery, and livestock cover.

Stage 2: Register your land and livestock

Once your business is set up, register your agricultural land with the Rural Payments Agency. If keeping livestock, you also need a County Parish Holding (CPH) number before any animals arrive.

gov.uk

Register your agricultural land (opens in a new tab)

Create an RPA account and register your land to receive your SBI number.

Apply for a CPH number

Apply to the Rural Payments Agency for your County Parish Holding number. Required before any livestock arrives on your holding.

CPH registration essentials

A CPH identifies the geographic location of your livestock holding. Each separate piece of non-contiguous land needs its own CPH. Apply through the Rural Payments Agency - you will need your address, OS grid reference, and land size.

A County Parish Holding (CPH) number is a 9-digit unique identifier required before keeping any livestock in England. It identifies the land where animals are kept.

CPH format: XX/XXX/XXXX (county code / parish code / holding number)
Who needs a CPH: Anyone keeping cattle, sheep, goats, pigs, deer, or poultry (since 1 October 2024 all bird keepers must register regardless of flock size)
Includes: Pet livestock, hobby animals, and commercial herds/flocks
Application timing: Apply maximum 6 weeks before livestock arrive
Processing time: Within 10 working days by email
Cost: Free

How to apply - online: Via Rural Payments service (if not already registered)
How to apply - phone: 03000 200 301 (RPA helpline)

By species:

Cattle: Get your herd mark from APHA, register as a cattle keeper with BCMS (British Cattle Movement Service), order cattle passports
Sheep/goats: Apply for flock/herd mark from APHA before purchasing animals
Pigs: Register as pig keeper with APHA (within 30 days of pigs arriving), obtain herd mark
Poultry (any number of birds): Register with APHA for disease surveillance - required for all bird keepers since October 2024, regardless of flock size

Complete livestock registration journey

Full guide to registering your holding, getting species marks, and setting up movement reporting.

Livestock tagging requirements

All livestock must be correctly identified (tagged) within legal deadlines. Requirements vary by species - cattle within 20 days, sheep/goats within 6 months if housed overnight or 9 months if reared outdoors, pigs before movement.

Cattle - tagging deadline: 20 days from birth for both tags (dairy calves - first tag within 36 hours of birth)
Cattle - passport deadline: 27 days from birth
Cattle - tag requirements: Two ear tags (one in each ear) showing UK code, herd number, individual number
Sheep/goats - tagging deadline: Before 9 months of age OR before leaving holding (whichever is earlier)
Sheep/goats - tag requirements: One EID tag + one visual tag (or double EID tags)
Pigs - identification: Slap mark or ear tag with herd mark before leaving holding
Pigs - permanent ID: Ear tag or tattoo required for pigs over 12 months
Poultry - registration: All bird keepers must register with APHA, regardless of flock size (since 1 October 2024 in England and Wales)

Understand tagging and identification

Species-specific tagging deadlines, EID requirements, and how to order tags.

Movement reporting systems

Every livestock movement on or off your holding must be reported to the relevant database within strict deadlines (usually 3 days). Different species use different systems.

Cattle - report movements: Within 3 days
Cattle - record in register: Within 36 hours
Cattle - report deaths: Within 7 days
Sheep - report on-movements: Within 3 days
Sheep - record in register: Within 36 hours
Goats - report on-movements: Within 3 days
Goats - record in register: Within 36 hours
Pigs - confirm off-movement: Within 24 hours of departure
Pigs - record in register: Within 36 hours
Deer - record in register: Within 36 hours

Learn movement reporting requirements

How to report cattle, sheep, goat, and pig movements - systems, deadlines, and standstill rules.

Standstill periods

When animals arrive on your holding, movement restrictions apply to prevent disease spread. Cattle, sheep, and goats trigger a 6-day standstill; pigs trigger 20 days.

Cattle standstill: 6 days
Sheep standstill: 6 days
Goat standstill: 6 days
Pig standstill: 20 days
Deer standstill: None - deer are exempt from standstill rules
Standstill calculation: Day 1 is the day after animals arrive
Cross-species rule (pigs arriving): If pigs arrive on holding with sheep/cattle, sheep and cattle cannot move for 6 days (not 20)
Cross-species rule (cattle, sheep or goats arriving): If cattle, sheep or goats arrive, ALL cattle, sheep, goats and pigs on the holding cannot move for 6 days

Standstill periods reduce the spread of infectious diseases. Example: If sheep arrive on Monday, Day 1 is Tuesday, and other animals can move from Day 7 (the following Monday).

Stage 3: Understand your environmental obligations

All farmers must comply with environmental regulations - not just those receiving scheme payments. These rules protect water, soil, and wildlife.

gov.uk

Check if your land is in an NVZ (opens in a new tab)

Use the interactive map to check NVZ designation for your fields.

Fertiliser and manure regulations

You must maintain buffer strips alongside watercourses, not spread on waterlogged/frozen ground, and have adequate slurry storage. These are legal requirements enforced by the Environment Agency.

All farmers must follow rules to prevent water pollution from fertilisers and organic manures, set mainly by the Farming Rules for Water (the Reduction and Prevention of Agricultural Diffuse Pollution (England) Regulations 2018) and the SSAFO storage regulations. Stricter rules apply in Nitrate Vulnerable Zones (NVZs), which cover about 55% of England.

Fertiliser and slurry storage

Solid manures and slurries must be stored in facilities that prevent run-off to watercourses. Under the SSAFO regulations, new, substantially enlarged or substantially reconstructed slurry stores must provide at least 4 months' storage. In NVZs you must be able to store at least 5 months' slurry (covering 1 October to 1 March) for cattle, sheep, goats, deer and horses, or 6 months (covering 1 October to 1 April) for pigs and poultry. The Farming Rules for Water do not set a storage period in months - they require storage and application that does not cause pollution.

Application rules (all farmers)

Under the Farming Rules for Water, do not apply organic manures within 10 metres of inland freshwaters or coastal waters (6 metres if using precision equipment such as a trailing shoe or injector), within 50 metres of a spring, well or borehole, and do not apply manufactured fertiliser within 2 metres of inland freshwaters or coastal waters. Do not apply to waterlogged, flooded, frozen, or snow-covered ground, and match applications to soil and crop need at the time of application.

Minimum slurry storage capacity (SSAFO, new or altered stores): 4 months
Minimum slurry storage capacity (NVZ, cattle/sheep/goats/deer/horses): 5 months, covering 1 October to 1 March
Minimum slurry storage capacity (NVZ, pigs and poultry): 6 months, covering 1 October to 1 April
Buffer zone for organic manures: 10 metres from watercourses (6 metres with precision equipment); 50 metres from springs, wells and boreholes
Buffer zone for manufactured fertiliser: 2 metres from inland freshwaters and coastal waters
NVZ closed period for manufactured nitrogen (grassland): 15 September to 15 January
NVZ closed period for organic manures (tillage): 1 October to 31 January

Rules for farmers to prevent water pollution (opens in a new tab)

Using nitrogen fertilisers in nitrate vulnerable zones (opens in a new tab)

Comply with water pollution prevention rules

Buffer strips, spreading restrictions, and storage requirements that apply to all farms.

What replaced cross-compliance

The baseline is domestic law that binds all farms - 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. Breaching agreement terms can lead to payment recovery or termination.

Cross-compliance ended in England on 31 December 2023, when delinked payments replaced the Basic Payment Scheme. It was not replaced by an EU-style "conditionality" regime — there are no GAEC or SMR standards in England, and no percentage payment-reduction matrix.

What applies instead

Baseline law that applies to every farm: the Farming Rules for Water, Nitrate Vulnerable Zone rules, the Management of Hedgerows (England) Regulations 2024 (2-metre buffer strips from the hedge centre and no cutting from 1 March to 31 August), slurry and fuel storage standards (SSAFO), environmental permits, and animal identification and welfare law.
Scheme agreement terms: if you hold an SFI or Countryside Stewardship agreement, you must deliver the actions you are paid for. The Rural Payments Agency takes an advice-led approach; breaches of agreement terms can lead to recovery of payments or termination of the agreement.

Enforcement

The underlying rules are enforced directly by the responsible regulators — the Environment Agency, APHA, the RPA (hedgerow rules and scheme terms) and local authorities — through advice, civil sanctions and, for serious breaches, prosecution.

Cross-compliance end date: 31 December 2023 (England); delinked payments from 1 January 2024 carry no land-management conditions
Hedgerows: Management of Hedgerows (England) Regulations 2024 — 2m buffer strips from the hedge centre; no cutting 1 March to 31 August (RPA enforces with civil sanctions)
Water and nutrients: Farming Rules for Water and NVZ rules continue to apply directly
Scheme agreements: SFI and Countryside Stewardship breaches are handled by payment recovery or agreement termination, not percentage reductions
Scotland: Scotland retains cross-compliance alongside its Basic Payment Scheme

Rules for farmers and land managers (opens in a new tab)

Understand farm rules after cross-compliance

What environmental, animal health, and land management rules still apply now cross-compliance has ended.

Stage 4: Access funding and schemes

Once registered with RPA (with your SBI), you can apply for farming schemes. Understanding what is available helps you plan your business.

Delinked payments phase-out

Delinked payments replaced BPS in 2024 and are based on historic claims. New entrants do not receive them unless inheriting land with an existing reference amount. Payments end completely in 2027.

Scheme status: Delinked payments (replaced BPS from 2024, after BPS ended on 31 December 2023)
Application required: No - payments automatic based on historical BPS reference amount
2025 payment reductions: 76% cut on first £30,000; 100% cut on amounts above £30,000 (max payment £7,200)
2026/2027 payment reductions: 98% cut on first £30,000; 100% cut on amounts above £30,000 (max payment £600)
Payment schedule (from 2025): Single instalment from 1 August each year
Final payments: 2027 (scheme ends completely - no payments from 2028)

Delinked payments replaced the Basic Payment Scheme (BPS) from 2024, after BPS ended on 31 December 2023. These payments are being phased out progressively until 2027, with reductions increasing each year.

No action required - if you received BPS payments historically, delinked payments are calculated and paid automatically. You do not need to apply or maintain land in agricultural condition to receive them.

Progressive reduction rates

Year	First £30,000	Above £30,000	Maximum payment
2024	50% reduction	55-70% banded reduction	No cap (banded reductions)
2025	76% reduction	100% reduction	£7,200
2026	98% reduction	100% reduction	£600
2027	98% reduction	100% reduction	£600
2028	Payments end

Delinked payments - replacing the Basic Payment Scheme (opens in a new tab)

Understand delinked payments

How delinked payments work, the phase-out timeline, and what this means for farm finances.

ELM scheme comparison

SFI (3-year, flexible, closed until the 2026 windows - 30 June and September 2026), Countryside Stewardship Higher Tier (5-10 year, rolling applications), and Landscape Recovery (20+ year, large-scale, closed to new entrants) offer different options. Most new farmers will use SFI or CS.

Environmental Land Management (ELM) schemes replaced the EU Basic Payment Scheme (BPS) in England. Three schemes operate with different purposes, lengths, and entry requirements.

Key updates for 2026/27:

SFI closed to new applications on 11 March 2025; the reformed SFI 2026 opens in two windows - 30 June to 28 August 2026 (small farms of 50 hectares or less and/or those without an ELM revenue agreement) and, expected from 22 September 2026, Window 2 (all eligible farmers and land managers) - with 71 actions and a £100,000 cap per agreement year
Countryside Stewardship Higher Tier is currently the main option for new environmental agreements (rolling, by invitation)
Schemes can be combined - you can hold agreements in multiple schemes simultaneously
ELM budget: £1,950 million in 2026/27 and 2027/28, rising to £2,000 million in 2028/29

Sustainable Farming Incentive (SFI) - Status: Window 1 (30 June to 28 August 2026, small farms and farms without an existing ELM agreement) has closed; Window 2 for all eligible farmers is expected from 22 September 2026
SFI - Agreement length: 3 years
SFI - Typical payment range: £58-£853 per hectare (SFI 2024 rates)
SFI - Best for: All farms, flexible entry; 71 actions in the SFI 2026 offer, £100,000 cap per agreement year
Countryside Stewardship (CS) - Status: Higher Tier (CSHT) OPEN - rolling applications by invitation since September 2025. Mid Tier closed (last round 2023). Capital Grants 2026 round opens July 2026
CS - Agreement length: Higher Tier 5 or 10 years
CS - Typical payment range: £151-£1,409 per hectare (CSHT)
CS - Best for: Environmental focus, designated sites, habitat management
Landscape Recovery - Status: CLOSED to new entrants - Round 1 and Round 2 projects continue
Landscape Recovery - Agreement length: Up to 20 years
Landscape Recovery - Payment: Project-based (bespoke agreements)
Landscape Recovery - Best for: Large-scale habitat restoration, collaboration between landowners
ELM budget: £1,950 million in 2026/27, £1,950 million in 2027/28, £2,000 million in 2028/29

Choosing between schemes

For new applicants: Until the SFI 2026 windows open (30 June 2026 and September 2026), Countryside Stewardship Higher Tier is the main route for new environmental agreements - rolling applications by invitation, with mandatory pre-application advice from Natural England or the Forestry Commission.

Combining schemes: You can hold agreements in SFI, Countryside Stewardship, and capital grants simultaneously, provided you do not receive duplicate payments for the same actions on the same land.

Existing SFI agreement holders: Your agreement continues as normal. You can add Countryside Stewardship options on different land parcels.

Environmental Land Management schemes overview (opens in a new tab)

Compare ELM schemes

SFI vs Countryside Stewardship vs Landscape Recovery - which is right for your farm?

Farming Equipment and Technology Fund

FETF offers grants towards equipment across three themes - Productivity, Slurry, and Animal Health and Welfare - up to £25,000 per theme (£75,000 across all three). The FETF 2026 round closed on 12 May 2026; check GOV.UK for future rounds.

Grant amount: £1,000 to £25,000 per theme - up to £75,000 across the three themes (based on around 50% of cost)
Grant rate: Around 50% of total eligible costs
Minimum spend required: £2,000 on eligible items
Maximum spend claimed: £50,000 per theme (to receive the £25,000 per-theme maximum)
Themes: Productivity, Slurry, and Animal Health and Welfare
Application windows: FETF 2026 (£50 million) ran 17 March to 12 May 2026 and is now closed - check GOV.UK for future rounds
VAT treatment: Exclude VAT if you can reclaim it

Eligible equipment categories

Animal health and welfare: Livestock handling systems, weighing equipment, calf warmers, foot trimming crushes, cattle foot baths

Slurry management: Slurry separators, digestate separators, storage covers, trailing shoe/dribble bar applicators

Productivity: Precision farming equipment, field bins, harvest trailers, robotic equipment

Horticulture: Grading equipment, irrigation systems, tree planting equipment

Eligibility requirements: Business in England with CPH number or SBI number, and be a farmer, contractor, forestry owner, or grower
Item selection criteria: Choose items from published list on GOV.UK - minimum £2,000 (before grant), maximum £50,000
Quote requirements: Obtain quotes before applying. Do not purchase items until you receive a grant agreement
Application process: Submit application through the Rural Payments portal when a funding round is open
Grant agreement: If successful, you'll receive a grant agreement with deadline to purchase and claim
Claim process: Buy items, submit claim with invoices and evidence within agreement deadline

Farming Equipment and Technology Fund (opens in a new tab)

Slurry Infrastructure Grant

Grants of £25,000-£250,000 (50% of costs) for building slurry storage to meet environmental regulations. Helps farms achieve 6-month storage capacity.

Grant amount: £25,000 to £250,000 per project
Grant rate: 50% of total eligible costs
Minimum project cost: £50,000 (to receive minimum £25,000 grant)
Maximum project cost: £500,000 (to receive maximum £250,000 grant)
Eligible works: New slurry stores, covers, reception pits, transfer channels, effluent stores
Regulatory requirement: Must meet slurry storage regulations (6 months capacity in certain areas)

This grant supports construction of slurry storage infrastructure to meet environmental regulations and improve farm productivity. All stores must be designed and certified by professional engineers.

What's covered

Above-ground steel slurry stores, in-ground concrete stores, slurry lagoons, reception pits, channels, covers (fixed or floating), pumps, agitators, pumping-out points.

What's not covered

Earth-bank lagoons, plastic bag stores, existing store replacement (unless capacity increase), stores below minimum 6-month capacity.

Slurry Infrastructure Grant (opens in a new tab)

gov.uk

Find available grants (opens in a new tab)

Search the funding finder for grants you can apply for now.

Access farming grants and capital funding

How to find and apply for FETF, SSIG, and other capital grants covering farm equipment, technology, and infrastructure.

Annual Health and Welfare Review

Get £447 (dairy cattle) to £648 (pigs) - rates from 22 January 2026 - for an annual vet visit covering endemic disease testing, biosecurity review, and health planning. Available to cattle, sheep, and pig keepers meeting minimum animal numbers; visits claimable until 19 June 2027.

Payment amount - beef cattle: £647 per review (from 22 January 2026)
Payment amount - dairy cattle: £447 per review (from 22 January 2026)
Payment amount - sheep: £574 per review (from 22 January 2026)
Payment amount - pigs: £648 per review (from 22 January 2026)
Frequency: One funded review every 10 months
Review duration: Minimum time on farm varies by species (typically 2-3 hours)
Minimum animal numbers: 11+ beef cattle, 11+ dairy cattle, 21+ sheep, 51+ pigs

What the review includes

The vet will visit your farm to:

Review biosecurity and health planning
Carry out endemic disease testing relevant to your livestock type
Provide written report with health priorities and recommendations

Testing by livestock type

Beef and dairy cattle: Bovine Viral Diarrhoea (BVD) testing or review of existing testing program

Sheep: Effectiveness of worming treatments or testing for resistance

Pigs: Testing for Porcine Reproductive and Respiratory Syndrome (PRRS)

Eligibility requirements

Registered keeper of cattle, sheep or pigs in England
Minimum livestock numbers (above)
CPH number registered in England
SBI number linked to CPH

The review is open to all eligible keepers - the former requirement to be receiving BPS payments was removed in 2024. The review is funded under section 1 of the Agriculture Act 2020.

Eligibility requirements: Minimum animal numbers plus a valid CPH and SBI (no BPS or scheme-agreement link since 2024)
Vet selection: Select a vet from your practice or find one who offers the Annual Health and Welfare Review service
Review booking requirements: Book review with vet. They must spend minimum time on farm and complete required testing
Review completion: Vet conducts farm visit, testing, biosecurity assessment, and provides written report
Claim submission: Submit claim through Rural Payments portal within 6 months of review. Include vet's unique reference number
Payment process: RPA processes claim and pays the review rate for your species directly to you (not the vet). You pay vet separately

Annual Health and Welfare Review (opens in a new tab)

gov.uk

Apply for funded vet visits (opens in a new tab)

Annual Health and Welfare Review - funded veterinary support for livestock farms.

Stage 5: Maintain ongoing compliance

Once set up, you have ongoing obligations throughout the year. Good record-keeping is essential.

Key annual dates

When	What
December	Annual sheep/goat inventory (count on 1 December, record and return by 31 December)
January 31	Self Assessment tax return deadline (online)
March-August	Bird nesting season - no hedge cutting
April	Tax year end; new rates apply
August-December	Delinked payments (while they continue)
Throughout year	TB testing (intervals depend on risk area)
Throughout year	Movement reporting (within 3 days of movement)
Quarterly	VAT returns (if registered)
Quarterly	SFI/CS payments (if in scheme)

Understand record-keeping requirements

Holding registers, movement records, medicine records, spray records - what to keep and for how long.

Record retention periods

Different records have different retention requirements: cattle records 10 years, sheep/goat 3 years, pesticide records 3 years, NVZ fertiliser records 5 years. Keep all records available for inspection.

Cattle - farms: 10 years from 31 December of year of final entry
Cattle - markets and abattoirs: 3 years from 31 December of year of final entry
Sheep - all keepers: 3 years after last animal dies or leaves holding
Goats - all keepers: 3 years after last animal dies or leaves holding
Pigs - all keepers: 3 years after you stop keeping pigs
Deer - all keepers: At least 3 years from date of record
Pig medicine records: Must record veterinary medicine purchases and administration
Dead pig disposal receipts: Keep for 2 years
Sheep/goat movement documents: Keep copies for 3 years from arrival date
Pig movement documents (hauliers): Keep copies for 6 months

Who inspects farms

RPA (scheme compliance), APHA (animal health), Environment Agency (pollution), and farm assurance schemes (Red Tractor etc.) all conduct farm inspections. Since 2024, the approach is advice-led - inspectors aim to help, not penalise.

Multiple regulatory bodies carry out farm inspections in England, each with different remits and approaches. Since cross-compliance ended on 31 December 2023, Defra has moved to an advice-led approach where inspectors aim to help farmers correct issues rather than immediately penalise minor non-compliance.

A good compliance track record can lead to reduced inspection frequency, as regulators apply risk-based targeting. Farm assurance scheme audits (such as Red Tractor) are separate from regulatory inspections and serve commercial rather than statutory purposes.

Rural Payments Agency (RPA): Scheme compliance (SFI, Countryside Stewardship) - advice-led approach with opportunity to self-correct
Animal and Plant Health Agency (APHA): Animal health, TB testing, disease control - statutory enforcement
Environment Agency (EA): Environmental permits, pollution prevention, water abstraction - advice-led, enforcement for serious breaches
Natural England: SSSI management, wildlife licensing, protected areas - consent-based approach
Red Tractor (voluntary): Farm assurance standards - commercial audit, not regulatory

The RPA has reduced complaints by 95% since 2018 through reforms including clearer guidance and opportunities to correct issues before penalties apply. However, APHA enforcement for animal health matters (particularly TB) remains statutory with less flexibility.

Data sharing between regulatory bodies and farm assurance schemes remains limited, meaning farms may face multiple inspections covering similar ground. The 2025 Farming Profitability Review recommended better coordination to reduce this burden.

Defra Farming Blog (opens in a new tab)

Prepare for farm inspections

Which bodies inspect farms, what triggers inspections, your rights, and how to build a good compliance record.

Sources of help

RPA helpline: 03000 200 301 (schemes, payments, land registration)
APHA: 03000 200 301 (livestock, disease, CPH numbers)
Environment Agency: 03708 506 506 (pollution, water abstraction, NVZ)
Catchment Sensitive Farming: Free environmental advice in priority catchments
NFU: Member advice services including legal helpline
Defra Farming Blog: Policy updates and scheme announcements

defrafarming.blog.gov.uk

Defra Farming Blog (opens in a new tab)

Stay updated on scheme changes, policy announcements, and farming support.

New farmer compliance checklist

Use this checklist to track your progress through the essential registrations.

Starting farming: complete compliance journey

Stage 1: Set up your farm business

Stage 2: Register your land and livestock

Stage 3: Understand your environmental obligations

Stage 4: Access funding and schemes

Stage 5: Maintain ongoing compliance

Key annual dates

Sources of help

New farmer compliance checklist

Related journeys

Farmer compliance checklist

Livestock compliance for farmers

What regulations apply to my farm?

Moving livestock: quick compliance check