Household Production

registration Uk Annual

Register with HMRC and file Self Assessment (or Corporation Tax return)

Enforced by: HMRC

Taxes Management Act 1970

Anyone trading — including production that has moved beyond genuine own-use into selling goods or services — must notify HMRC of chargeability to tax. A sole trader registers for Self Assessment and files an annual return; a company registers for Corporation Tax and files a Company Tax Return (CT600) instead. Purely subsistence production for the household's own consumption, with no sale or exchange, does not itself trigger this duty.

reporting Uk Ongoing

Register as an employer and operate PAYE

Enforced by: HMRC

Income Tax (Pay As You Earn) Regulations 2003

Only arises if staff are taken on. An employer must register with HMRC and operate PAYE in real time (RTI), deducting income tax and National Insurance and reporting each payday.

compliance Uk Ongoing

Workplace pension automatic enrolment

Enforced by: TPR

Pensions Act 2008

Only arises once staff are employed. An employer must automatically enrol eligible workers into a qualifying workplace pension scheme and make employer contributions, and complete a declaration of compliance with The Pensions Regulator.

insurance Great_Britain Ongoing

Employers' Liability (Compulsory Insurance)

Enforced by: HSE

Employers' Liability (Compulsory Insurance) Act 1969; Employers' Liability (Compulsory Insurance) Regulations 1998

Only arises once staff are employed. Employers carrying on a business must hold at least £5 million of employers' liability cover from an authorised insurer. Northern Ireland has an equivalent regime under separate NI legislation.

compliance Great_Britain Ongoing

Health and Safety at Work etc. Act 1974 — general duties

Enforced by: HSE

Health and Safety at Work etc. Act 1974

General duty to ensure, so far as reasonably practicable, the health, safety and welfare of employees and others affected by the undertaking. This attaches once the activity is carried on as a business rather than purely private household consumption. Northern Ireland: Health and Safety at Work (Northern Ireland) Order 1978.

registration Uk Annual

UK GDPR + Data Protection Act 2018

Enforced by: ICO

Data Protection Act 2018; UK GDPR (retained EU law)

Where personal data (e.g. customer or supplier records) is processed in the course of a business rather than purely personal or household activity, registration with the ICO and payment of the data protection fee is usually required, alongside compliance with UK GDPR principles.