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.
Step 1: Understand farming business structures
Farms can operate as sole traders, partnerships, or limited companies. Each has different tax treatment, liability, and succession implications.
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.
Sole trader, partnership, or limited company? Compare tax treatment, liability, and what each means for your farm.
Family partnerships for farm succession
Many farms use partnerships to involve multiple family generations. Partnership profits can be split between partners (potentially using multiple personal allowances), and bringing in the next generation early helps with succession planning. A partnership agreement is essential to avoid disputes.
Official guidance (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.
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.
Paper return deadline
31 October
Online return and payment deadline
31 January
Second payment on account
31 July
Late filing penalty
£100, automatic
Late payment
Interest, and further penalties
VAT registration threshold
You must register for VAT if taxable turnover exceeds £90,000. Zero-rated sales count towards that turnover. However, farms selling mainly zero-rated goods (crops, livestock, milk) may benefit from the Agricultural Flat Rate Scheme instead.
Mandatory threshold
£90,000 taxable turnover in rolling 12 months
Threshold effective from
1 April 2024
Registration deadline
Within 30 days of the end of the month exceeded
Forward-look trigger
Expected turnover over £90,000 in next 30 days
Forward-look deadline
Before the end of that 30-day period
Voluntary registration
Allowed at any turnover level
Backdated liability
VAT due from the date registration was required
Late registration penalty
0-30% non-deliberate, 20-70% deliberate, 30-100% concealed
Minimum penalty
£50
Fraudulent evasion of VAT
Criminal prosecution possible, Value Added Tax Act 1994, section 72
Register for VAT online (opens in a new tab)
Agricultural Flat Rate Scheme
The Agricultural Flat Rate Scheme lets farmers add 4% to sales without registering for VAT. You keep this 4% to compensate for VAT on purchases. Available if turnover is under £150,000 and you're not already VAT registered. Simple - no VAT returns required.
Official guidance (opens in a new tab)
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.
Step 4: Get farm insurance
Farming businesses need specialist insurance covering buildings, machinery, livestock, and liability.
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.
The insurance your business needs depends on what it does. Some types are required by law. Some are required by professional regulators. The rest are not required by law, but you may still need them for contracts or to protect your business. Each type below starts with its legal status, so you can see which group it is in.
Employers' Liability
Required by law if you employ anyone, with at least £5 million of cover. Covers claims from employees injured or made ill at work.
Motor Insurance
Required by law for any vehicle used for business on roads or in other public places. Driving uninsured is a criminal offence. Covers claims from accidents in vehicles used for work.
Professional Indemnity
Required by some professional regulators, for example for many solicitors, financial advisers and architects. Covers claims of negligent advice.
Public Liability
Not required by law, but clients and landlords often require it in contracts. Covers claims for injury to other people or damage to their property.
Products Liability
Not required by law, but essential if you make or sell goods. Covers claims from defective products.
Business Contents
Not required by law, but recommended if you have equipment or stock. Covers business assets against theft, fire and damage.
Business Interruption
Not required by law, but recommended if a fire or flood would stop you trading. Covers lost income when you cannot trade.
Cyber Insurance
Not required by law, but recommended if you hold personal data or rely on IT. Covers data breaches, ransomware and regulatory fines where insurable.
Key Person
Not required by law, but worth considering if your business depends on a few people. Covers the business if one of them dies or is incapacitated.
Choosing the right cover Do you employ anyone? Employers' Liability is required by lawDo you use vehicles for work? Business motor insurance is required by law for use on roads or in other public placesAre you in a regulated profession? Check whether your professional regulator requires Professional Indemnity, and how muchDo you deal with customers or visit other premises? Public Liability is not required by law, but clients and landlords often require itDo you make or sell physical products? Products Liability is not required by law, but essential
Start with the insurance the law requires: if you employ anyone, you must have employers' liability insurance with at least £5 million cover, and business vehicles need motor insurance.
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.
Step 5: Register your land with RPA
Register your agricultural land with the Rural Payments Agency to access schemes and payments. You will receive a Single Business Identifier (SBI) number. Individual schemes set their own minimum areas (for example, SFI 2026 requires at least 3 hectares).
Register land to get your SBI number
Your Single Business Identifier (SBI) is your unique farm reference number. You need it to apply for any farming schemes (SFI, Countryside Stewardship, grants). Registration involves mapping your land parcels digitally, identifying field boundaries, land use types, and landscape features.
What you need: Evidence of land control (tenancy agreement, ownership documents), field maps or OS grid references, land area in hectares.
Applies to: All farmers and landowners managing agricultural land in England
Official guidance (opens in a new tab)
Create an RPA account and register your land to receive your SBI number.
Step 6: Get a CPH number (if keeping any livestock)
You MUST register for a County Parish Holding (CPH) number before moving any livestock onto your land - even one animal. Without a CPH, you cannot legally keep livestock.
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 passportsSheep/goats: Apply for flock/herd mark from APHA before purchasing animalsPigs: Register with APHA for a herd mark before pigs arrivePoultry (any number of birds): Register with APHA for disease surveillance - required for all bird keepers since October 2024, regardless of flock size
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)
Species-specific tagging deadlines, EID requirements, and how to order tags.
Step 8: Set up movement reporting
Before your first livestock movement, understand the reporting systems you will need to use.
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
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.
Step 9: Check if you are in a Nitrate Vulnerable Zone (NVZ)
About 55% of land in England is in an NVZ. If yours is, you have stricter rules on fertiliser and manure application.
Nitrate Vulnerable Zone requirements
If your land is in an NVZ, you must: observe closed periods when you cannot spread manure or fertiliser; not exceed 170 kg nitrogen per hectare from organic manures; maintain 5 months' slurry storage capacity (covering 1 October - 1 March) for cattle, sheep, goats, deer and horses, or 6 months (1 October - 1 April) for pigs and poultry; keep detailed application records for 5 years. Check NVZ status using the GOV.UK map tool.
Applies to: All farmers with land in designated Nitrate Vulnerable Zones (approximately 55% of England)
Official guidance (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)
Plan each application of fertiliser and manure, and keep it away from water.
Step 11: Understand the rules that replaced cross-compliance
Cross-compliance ended on 31 December 2023 and England has no 'conditionality' regime. Baseline domestic law applies to every farm; scheme agreements add their own terms.
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)
What environmental, animal health, and land management rules still apply since cross-compliance ended.
Protect hedgerows and landscape features
You must give your local planning authority written notice before you remove most countryside hedgerows (Hedgerows Regulations 1997). The Management of Hedgerows (England) Regulations 2024 require a 2-metre buffer strip from the centre of the hedgerow (no cultivation, pesticides or fertiliser) and ban cutting from 1 March to 31 August, with limited exceptions and RPA derogations. Cutting hedges in a way that disturbs nesting birds is also an offence under the Wildlife and Countryside Act.
Applies to: All farmers and landowners
Official guidance (opens in a new tab)
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. The last payments are for 2027, so there are none from 2028.
Scheme status
Replaced BPS in England in 2024
Application
Not needed; RPA pays automatically
Land or entitlements needed
None
2024 reductions
50% to 70%, in four bands
2025 reductions
76% up to £30,000; 100% above
2026 and 2027 reductions
98% up to £30,000; 100% above
Payment timing, 2026 and 2027
Single payment from 1 August (planned)
Final year
2027
The Rural Payments Agency (RPA) replaced the Basic Payment Scheme (BPS) in England with delinked payments in 2024. You do not need to apply, and you do not need any land or entitlements to receive them. RPA pays delinked payments each year from 2024 to 2027, and the amount falls each year because progressive reductions are applied to your reference amount.
Reductions by year Year Reduction on each band of the payment Highest payment 2024 50% up to £30,000; 55% from £30,000 to £50,000; 65% from £50,000 to £150,000; 70% above £150,000 No cap 2025 76% up to £30,000; 100% above £7,200 2026 98% up to £30,000; 100% above £600 2027 98% up to £30,000; 100% above £600 2028 Payments end
The 2026 and 2027 percentages are set by regulations made on 8 June 2026. The highest payments are what remains of the first £30,000 after the reduction.
Delinked payments: replacing the Basic Payment Scheme (opens in a new tab)
How delinked payments work, the phase-out timeline, and what this means for farm finances.
ELM scheme comparison
SFI (3-year, flexible, both 2026 windows closed), 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. There are three ELM schemes, with supporting capital items. They differ in purpose, agreement length and how you enter.
Sustainable Farming Incentive (SFI) - Purpose
Sustainable farming and land management actions that protect the environment, support food production and improve productivity
SFI - Agreement length
Usually 3 years
SFI - Entry
Application windows; both SFI26 windows have closed
Countryside Stewardship Higher Tier (CSHT) - Purpose
Complex environmental management, including SSSIs, commons, woodlands and scheduled monuments
CSHT - Agreement length
5, 10, 15 or 20 years
CSHT - Entry
Expression of interest (woodland improvement, agroforestry, species-rich grassland, scheduled monuments) or Natural England invitation (multi-action agreements)
Landscape Recovery - Purpose
Large-scale, long-term projects by groups of farmers and land managers
Landscape Recovery - Agreement length
Implementation expected to last 20 years or longer
Landscape Recovery - Entry
Closed; land must be in England and at least 500 connected hectares
Choosing between schemes With both SFI26 windows closed, Countryside Stewardship Higher Tier is the open route for new environmental agreements, and it needs either an expression of interest or an invitation, followed by pre-application advice from Natural England or the Forestry Commission. Landscape Recovery is closed.
You can hold agreements in SFI, Countryside Stewardship and capital grants at the same time, provided you are not paid twice for the same action on the same land.
If you hold an existing SFI agreement, it continues under the scheme information for its offer.
Funding for farmers, growers and land managers (opens in a new tab)
SFI vs Countryside Stewardship vs Landscape Recovery - which is right for your farm?
SFI 2026 offer closed
The Sustainable Farming Incentive closed to new applications on 11 March 2025. The reformed SFI 2026 offer ran in two windows, from 30 June to 28 August 2026 for small farms and farms without an ELM revenue agreement, and on 22 September 2026 for all farmers. Both have closed, and Defra has not said when the 2027 offer will open. In the meantime, consider Countryside Stewardship Higher Tier if eligible.
Applies to: All farmers planning to apply for environmental schemes
Official guidance (opens in a new tab)
Step 14: Explore capital grants
Grants can help fund equipment, infrastructure, and productivity improvements.
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 per theme
£1,000 to £25,000
Grant rate
40% or 50% of the item cost, set per item
Themes
Productivity, Slurry, Animal Health and Welfare
Applications
One per theme, through the Farming Investment Fund service
Who can apply
Farmers, horticulturalists, forestry owners and contractors in England
Registration
Rural Payments service, with a Single Business Identifier
Animal Health and Welfare theme
Beef or dairy cattle, sheep, pigs, laying hens or broilers
2026 round
Opened 17 March 2026; closed at midday on 12 May 2026
2026 claim deadline
11.59pm on 20 January 2027
Funded items
New or ex-display only; keep for 5 years from payment
Delivery and installation
Not eligible
How the fund works The fund is competitive. You may not receive any, or all, of the funding you apply for, and funding is allocated to the highest-scoring applications in each theme until it runs out. The Department for Environment, Food and Rural Affairs sets an expected average cost for each listed item. The Rural Payments Agency pays 40% or 50% of that cost, or of what you actually pay if that is less. The grant does not cover the whole cost, and you fund the rest.
Items must come from the published list and meet its minimum specification. You cannot apply for items bought through part exchange, second hand, on hire purchase or lease, home built, already bought, or supplied by a business you are linked to.
Buying and claiming Do not buy the items until you have a grant funding agreement, unless you pay a refundable deposit of no more than 50% of the item cost excluding VAT. After the agreement, buy the items and submit a separate claim for each theme with invoices and evidence by the deadline in the agreement. Claims received after the deadline are not accepted.
Farming Equipment and Technology Fund (FETF) 2026 (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.
Status
Closed; applications were by invitation only
Who could apply
Farmers of pigs, beef or dairy cattle whose farming system already produces slurry
Grant amount
£25,000 to £250,000 per applicant business, per round
Grant rate
Reference cost for your items or 50% of invoice costs, whichever is lower
Storage requirement
6 months for beef and dairy cattle; 8 months for pigs (round 2)
Eligible stores
Above-ground steel stores, precast concrete stores, earth bank lagoons with or without a synthetic liner, and large permanent slurry bags
Covers
Impermeable cover required, unless you install a slurry bag or treat slurry by acidification
Payment
In arrears, with a maximum of 3 claims over the project
The Slurry Infrastructure grant helped farmers replace, build, expand or cover slurry stores to reach the grant storage requirement. It also funded items needed for a store to work, such as reception pits, slurry pumps and agitators. Round 2 could also pay to cover existing stores that are fit for purpose.
What the grant did not cover Low-volume or temporary slurry bags that are not kept in a permanent bund, and farms that already have the required storage.
Slurry Infrastructure grant (opens in a new tab)
Search the funding finder for grants that are open for applications.
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
At least 10 months between reviews of the same species; up to 3 reviews per agreement
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 Give you a written report with test results and recommended actions Testing by livestock type Beef cattle: bovine viral diarrhoea (BVD) antibody blood test Dairy cattle: BVD bulk milk test Sheep: wormer treatment check on at least 10 lambs Pigs: porcine reproductive and respiratory syndrome (PRRS) antibody test 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 You must have an Improve Animal Health and Welfare (IAHW) agreement in place before your first review. The agreement covers up to 3 reviews and 3 endemic disease follow-ups. The service ends on 19 June 2027: all review and follow-up visits must be done by then, and claims submitted by 19 September 2027.
You can still apply if you received a lump sum payment to leave or retire from farming. The review is funded under section 1 of the Agriculture Act 2020.
Eligibility requirements
Minimum animal numbers, livestock registered in England, SBI linked to an England CPH
Vet selection
Any vet who offers the review
Review booking requirements
Book the review with your vet, who must follow the sampling and testing guidance
Review completion
Vet takes samples, gives advice, a written report and a separate review summary
Claim submission
Claim using the vet's review summary; all claims by 19 September 2027
Payment process
RPA pays the funding rate for the species you choose
Annual Health and Welfare Review (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 payments (if in scheme)
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, showgrounds, abattoirs, collection centres
3 years from 31 December of year of final entry
Sheep and goats
3 years after last animal dies or leaves holding
Pigs
At least 3 years
Deer
At least 3 years
Sheep and goat movement documents
3 years from the date animals arrive
Pig movement documents (receiving keeper)
At least 6 months, unless notified electronically
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.
Government agencies and local authorities inspect farms and land in England to make sure farmers follow the rules. Cross compliance, the set of rules that applied to farmers who claimed rural payments between 2005 and 2023, ended at midnight on 31 December 2023. From 1 January 2024 the underlying regulations continue to protect the environment, animal health and animal welfare. Compliance is monitored by the existing statutory bodies and regulated in a fair, proportionate and consistent way, which means, wherever possible, working with farmers to get it right and giving them opportunities to self-correct before any formal action is taken.
Farm assurance schemes such as Red Tractor are voluntary and separate from regulatory inspections. Some supply chains ask for assurance, but it is not a legal requirement.
Rural Payments Agency (RPA)
Pays and administers rural payment schemes
Animal and Plant Health Agency (APHA)
Safeguards animal and plant health, including disease control
Environment Agency (EA)
Regulates environmental permits, pollution and water abstraction
Natural England
Government adviser for the natural environment, including protected sites
Local authorities
Inspect farms and land alongside the national agencies
Red Tractor (voluntary)
Farm assurance standards; a commercial audit, not a regulatory inspection
Rules for farmers and land managers (opens in a new tab)
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 catchmentsNFU: Member advice services including legal helplineDefra Farming Blog: Policy updates and scheme announcements
Stay updated on scheme changes, policy announcements, and farming support.
Scotland: Different registration systems
Scotland has separate land registration (RPID), payment schemes (Scottish Rural Payments), and environmental support (AECS, Forestry Grant Scheme). Livestock traceability uses ScotEID - for cattle (ScotMoves+, since October 2021) as well as sheep and goats. Contact RPID for Scotland-specific guidance.
Rural Payments Scotland (opens in a new tab)
Wales: Separate schemes and registration
Wales has separate land registration (RPW Online), the Sustainable Farming Scheme (which commenced on 1 January 2026, replacing BPS), and different environmental support. Livestock uses EIDCymru for sheep/goats. Contact Rural Payments Wales for Wales-specific guidance.
Farming in Wales (opens in a new tab)
New farmer compliance checklist
Use this checklist to track your progress through the essential registrations.
Business structure chosen and registered
Sole trader, partnership, or limited company - registered with Companies House if applicable.
HMRC tax registration complete
Self Assessment (sole trader/partnership) or Corporation Tax (company) registered.
VAT decision made
Standard registration, Agricultural Flat Rate Scheme, or below threshold - decided.
Farm insurance in place
Public liability, employers' liability (if applicable), buildings, machinery, livestock covered.
SBI number obtained from RPA
Land registered with Rural Payments Agency, Single Business Identifier received.
CPH number obtained (if keeping livestock)
County Parish Holding number from the Rural Payments Agency - required before any livestock arrives.
Species-specific registrations complete
Herd/flock marks applied for, BCMS registered (cattle), movement systems set up.
NVZ status checked
Know whether your land is in a Nitrate Vulnerable Zone and what extra rules apply.
Environmental baseline understood
Farming Rules for Water, buffer strips, hedgerow rules, scheme agreement terms - understood.
Scheme options researched
SFI, Countryside Stewardship, grants - know what you can apply for and when.
Record-keeping systems in place
Holding register, movement records, medicine records, spray records - systems ready.
Key contacts noted
RPA, APHA, Environment Agency, vet practice - contact details accessible.