Your regulatory landscape
11 regulators · 788 pieces of legislation · 891 guidance pages — set your sector to narrow these down
Triggered by your business size
These requirements are triggered by your 0 employees and £0 turnover.
Penalties to be aware of
Extracted from sector-relevant guidance.
Maximum penalty (post-DUAA 2025)
£17.5 million or 4% of annual worldwide turnover, whichever is higher
Privacy and Electronic Communications Regulations →ICO PECR fines (2019-Sep 2025)
119 monetary penalty notices totalling approximately £10.5 million
Privacy and Electronic Communications Regulations →Maximum penalty
£17 million for the most serious breaches
Network and Information Systems (NIS) Regulations →Maximum criminal penalty (on indictment)
Up to 10 years imprisonment and/or unlimited fine
Export Control (Dual-Use Technology) →Maximum criminal penalty (summary)
Up to 12 months imprisonment and/or fine
Export Control (Dual-Use Technology) →Criminal penalty
Up to 10 years imprisonment and unlimited fine
UK Export Controls for Defence Products →Criminal penalty (US)
Up to USD $1 million per violation and 20 years imprisonment
ITAR Compliance for UK Companies →Previous maximum penalty
£500,000 (a 35-fold increase)
Privacy and Electronic Communications Regulations →Incorrect deduction penalty
HMRC can charge you for underpaid tax if you applied the wrong rate because you did not verify
CIS: verifying subcontractors with HMRC →Obligations by regulator
HMRC 1544 obligations
Appoint a scheme representative and notify HMRC
If your company makes payments under construction contracts, you can choose another company in the same group to act as your scheme representative for CIS returns and payments. Once you …
View legislation →Adjust corporation tax when CITR is withdrawn or reduced
If your company has received Corporate Income Tax Relief (CITR) and later HMRC decides that relief must be withdrawn or reduced, you must file a new corporation‑tax assessment for the …
View legislation →Adjust SI relief by filing an income tax assessment when required
If your business has taken advantage of Share Incentive (SI) relief and that relief later has to be withdrawn or reduced under the rules, you must correct it by filing …
View legislation →Apply attribution rules to all payments for VAT purposes
When your business makes a payment, you must check the VAT attribution rules (Reg 170 and, if relevant, 170A(5)) to decide if that payment counts as consideration for a supply. …
View legislation →Calculate and attribute input tax on imported goods and services
If your business pays VAT on imports or services that are used partly for taxable supplies (including supplies made outside the UK or those listed in a specific Order), you …
View legislation →Calculate and claim corporation tax credit on trade income correctly
If your company wants a tax credit for income that comes from a trade, you must work out the credit so it never exceeds the corporation tax that relates to …
View legislation →Calculate foreign tax credit limits for non‑trading credits
If your company has a non‑trading credit (e.g., from a loan relationship, derivative or intangible asset) and you want to claim a foreign tax credit against UK tax, you must …
View legislation →Check reciprocal refund arrangements before claiming VAT refunds
If your business is a trader established in a country that has a turnover‑tax system similar to VAT, you can only receive a VAT refund under this Part if that …
View legislation →Confirm your company is not in financial difficulty at start of period B
Your business must check that it is financially sound – i.e. not in difficulty – at the beginning of the relevant reporting period (period B). If the company would be …
View legislation →Determine taxable use of capital items for VAT input tax
When you own a capital item (such as a building or plant) that you use for both taxable and exempt supplies, you must work out what proportion of the VAT …
View legislation →Ensure share subscriptions are for genuine commercial reasons, not tax avoidance
When your company issues shares—especially those that may qualify for tax‑relief schemes like EIS—you must make sure the investor is buying them for a real commercial purpose, not mainly to …
View legislation →Ensure you are not an accredited community development finance institution when investing
If your business (or you personally) makes an investment that falls under the Corporation Tax rules, you must check that you are not recognised as a community development finance institution …
View legislation →Ensure your company is not in financial difficulty at start of period B
Before the relevant tax period begins, you must check that your company would not be considered a firm in difficulty under the EU State Aid guidelines. If the company is …
View legislation →Identify comparable transaction value for import duty
When you bring goods into the UK and need to work out the customs duty using Method 2 or Method 3, you must calculate the transaction value by finding a …
View legislation →Make required tax assessments and adjustments
You must carry out any tax calculations and adjust them as needed to comply with the Income Tax Act. In practice this means your tax returns and payments must reflect …
View legislation →Prepare tax estimates at balance sheet date
When you prepare your company’s accounts you must also work out a reasonable estimate of the corporation tax you will owe, using all the facts that are relevant at the …
View legislation →Make customs documents available for HMRC inspection within the allowed period
When you submit a transitional supplementary Customs declaration you must keep all the supporting paperwork ready for HMRC to inspect. If an HMRC officer extends the time you have to …
View legislation →Account correctly for VAT on removed goods
If you move goods between Northern Ireland and an EU member state (or between two EU states) under the Removal Order, you must not record any VAT payable for the …
View legislation →Account for VAT and issue invoice when goods are appropriated
When you sell goods but keep ownership until the buyer takes them (a retention‑of‑title sale), you must treat the supply as happening on the earliest of three dates – when …
View legislation →Account for VAT and retain supporting invoices
When you sell goods or services subject to VAT, you must work out the VAT you owe and pay it to HMRC by the deadline for the accounting period in …
View legislation →Account for VAT on each royalty or similar payment
If you provide services and you don’t know the total price up front, any later royalty or similar payments that are periodic and extra must be treated as a new …
View legislation →Account for VAT on retained contract payments
If you have a contract that holds back (retains) part of the price until you have fully performed the work, you must treat that retained amount as a separate supply …
View legislation →Account for VAT on retained payments at the correct time
If your contract holds back (retains) part of the price until the work is fully completed, you must treat that retained amount as a separate supply for VAT. You need …
View legislation →Account for VAT on retained payments at the correct time
If you supply goods or services under a contract that holds back part of the payment until the work is fully completed, you must treat that retained amount as a …
View legislation →Add required provisions and undertakings to pre‑1998 reimbursement arrangements
If your business set up a VAT reimbursement arrangement before 11 February 1998, you had to, by 11 March 1998, insert the provisions listed in regulation 43C and give the …
View legislation →Adjust employee tax codes if PAYE differs from self‑assessment
If an employee’s self‑assessment shows a shortfall (or surplus) of tax that’s less than £3,000 compared to what you’ve deducted through PAYE, HMRC can change that employee’s tax code for …
View legislation →Adjust VAT scheme compliance when rates change
If a law changes the VAT rate on any of the goods or services you sell, you must follow any instructions from HMRC (the Commissioners) and make the necessary changes …
View legislation →Adjust VAT scheme when tax rates change
If the government changes the VAT rate on any of the goods or services you sell, you must follow any instructions from HMRC (or any agreement you have with them) …
View legislation →Adjust VAT scheme when tax rates change
If your business uses a VAT scheme (for example a cash accounting or retail scheme) and the VAT rate on any of the goods or services you supply changes, you …
View legislation →Adjust VAT scheme when the rate changes
If the VAT rate you charge on any of your supplies changes – for example a new reduced rate or a move to zero‑rate – you must modify the VAT …
View legislation →Adjust VAT scheme when VAT rates change
If a law changes the VAT rate on any of the goods or services you supply, you must act on any HMRC notice or agreement that tells you how to …
View legislation →Adjust VAT scheme when VAT rates change
If the VAT rate you charge on any of your sales changes (for example, a new reduced rate is introduced or a zero‑rate item becomes standard rate), you must follow …
View legislation →Adjust VAT scheme when VAT rates change
If the VAT rate you charge on any product or service changes – for example the rate goes up, down or becomes zero‑rated – you must follow any instructions from …
View legislation →Adjust VAT scheme when VAT rates change
If the government changes the VAT rate (or adds/removes VAT) on any of the goods or services you sell, you must act on any instructions HMRC sends you or any …
View legislation →Adjust your VAT scheme when rates change
If the government changes the VAT rate on any of the goods or services you sell, you must follow any instructions from HMRC about how to update the VAT scheme …
View legislation →Adjust your VAT scheme when the VAT rate changes
If the VAT rate on any of the goods or services you sell changes – either up, down or to zero – you must make the changes required to your …
View legislation →Adjust your VAT scheme when VAT rates change
If the VAT rate on any product or service you sell changes – including moving to or from zero‑rating – you must act on any HMRC notice or any agreement …
View legislation →Allocate charitable excess expenditure to earlier accounting periods
If your charitable company has spent more than its allowed charitable expenditure in a tax year, you must check earlier years (up to six years back) to see if they …
View legislation →Allocate input tax on imported goods to taxable supplies proportionally
When you buy goods or services from abroad that you use partly for supplies that would be taxable in the UK, you must work out what share of the VAT …
View legislation →Allocate input tax to taxable foreign and specified supplies
If you buy goods or services that you later use, even partly, to make supplies outside the UK or to make certain supplies listed in a special Order, you must …
View legislation →Allocate input VAT to taxable foreign and specified supplies
When your business buys goods or services that are used, even partly, to make supplies outside the UK or to make supplies listed in a specific Order, you must work …
View legislation →Allocate property allowance between multiple property businesses
If you receive property income from two separate property businesses, you must decide how to split your overall property allowance between them. The split must not cause either business to …
View legislation →Allocate your trading allowance between trades and other income
If you earn money from a trade and also receive income from another trade or from miscellaneous sources in the same tax year, you must split the £1,000 trading allowance …
View legislation →Allow customers to issue invoices on your behalf
If you agree with a customer that they will issue the invoice for the goods or services you supply, you must have a clear agreement and a process for accepting …
View legislation →Allow workers to bring detriment complaints to an employment tribunal
If a worker believes they have been treated unfairly for exercising their right under the National Minimum Wage Act, they can take a complaint to an employment tribunal. Your business …
View legislation →Apply attribution rules to determine consideration for supplies
When your business receives or makes a payment you must use the VAT attribution of payments rules (Regulation 170 and, where relevant, 170A(5)) to decide whether that payment is treated …
View legislation →Apply flat‑rate compensation percentages to eligible sales
If you run a farm and have chosen the flat‑rate VAT scheme, you must calculate the price of any agricultural products or services you sell to taxable customers (or to …
View legislation →Apply flat‑rate VAT scheme and forgo VAT deductions
If your farm is classed as a flat‑rate farmer, you cannot reclaim VAT on the goods and services you buy. Instead you must work out a flat‑rate compensation by applying …
View legislation →Apply HMRC‑determined PAYE code for high‑income child benefit charge
If HMRC decides on a tax code for an employee because they are liable for the high‑income child benefit charge, you must make sure that code is used in your …
View legislation →Apply the correct flat‑rate VAT percentage
If you use the VAT flat‑rate scheme, you must work out which flat‑rate percentage from HMRC’s table applies to your business for each accounting period and use that percentage on …
View legislation →Apply the correct flat‑rate VAT percentage
If you use the VAT flat‑rate scheme, you must work out which percentage applies to your sales for each accounting period (or any part of it) based on the type …
View legislation →Apply the correct flat‑rate VAT percentage each accounting period
If you use the VAT flat‑rate scheme, you must work out which percentage of your turnover you owe to HMRC for every accounting period. The rate is taken from the …
View legislation →Apply the flat‑rate VAT scheme and do not reclaim input VAT
If your farm is eligible for the flat‑rate scheme, you must use the fixed compensation percentage instead of the normal VAT rules. You cannot deduct VAT on the goods and …
View legislation →Apply VAT attribution rules to all payments
When you receive or make a payment you must use the VAT attribution rules (Regulation 170 and 170A(5)) to decide whether that payment counts as consideration for a specific supply. …
View legislation →Apply zero‑rate VAT to qualifying excise‑goods supplies
If you sell excise‑goods that you move from Northern Ireland to another EU Member State, and the buyer is not VAT‑registered in that state, you must charge VAT at 0 …
View legislation →Arrange a fair election of employee representatives
When a business is transferred under TUPE, you must set up a fair election of employee representatives who will be consulted about the transfer. You need to decide how many …
View legislation →Attribute excess charitable expenditure to earlier tax years
If your charitable trust spends more than its charitable income in a tax year, you can move some of that excess to an earlier year, but only if the earlier …
View legislation →Attribute input tax on foreign and specified supplies to taxable supplies
If your business pays VAT on imported goods or services that are used partly for taxable activities (such as exports or other specified supplies), you must work out the proportion …
View legislation →Attribute input tax on foreign and specified supplies to taxable supplies
If your business incurs VAT on imported goods or services that you use, at least partly, for making supplies outside the UK or for certain specified supplies, you must work …
View legislation →Attribute input VAT to taxable supplies correctly
If your business buys goods or services that are used partly for supplies made outside the UK (or for certain specified supplies), you must work out what share of the …
View legislation →Avoid contrived tax arrangements for Plastic Packaging Tax relief
If your business sets up any scheme whose main purpose is to obtain a tax advantage on plastic packaging (such as a super‑deduction or special rate allowance), HMRC can adjust …
View legislation →Avoid pre‑arranged exit arrangements for qualifying investment
If your social enterprise wants the tax relief for a new share or debt investment, you must not have any plans or agreements that would allow the investment to be …
View legislation →Calculate and attribute input tax to taxable supplies
Each VAT accounting period you must work out how much of the VAT you have paid on purchases can be reclaimed. You need to separate the input tax that relates …
View legislation →Calculate and attribute input tax to taxable supplies
Each VAT accounting period you must work out how much of the VAT you have paid can be reclaimed. You can claim all of the VAT on goods used only …
View legislation →Calculate and attribute input tax to taxable supplies
For each VAT accounting period you must work out how much VAT you can reclaim by attributing the input tax you’ve paid to the supplies you make that are taxable. …
View legislation →Calculate and attribute input tax to taxable supplies
Each VAT accounting period you must work out how much input VAT you can reclaim. You need to identify the goods and services you bought, allocate the full amount of …
View legislation →Calculate and attribute input tax to taxable supplies each VAT period
You must work out how much of the VAT you’ve paid on purchases can be reclaimed, based on what you use for taxable versus exempt activities. For each VAT accounting …
View legislation →Calculate and claim foreign service tax relief for eligible employees
When an employee who has worked abroad leaves your company (or their contract changes) and meets the residency conditions, you can reduce the amount of earnings that are taxed by …
View legislation →Calculate and claim input tax credit for investment gold correctly
If your business supplies or transforms investment gold, you can only reclaim VAT on costs that directly relate to that gold. You must work out which expenses qualify, apportion any …
View legislation →Calculate and limit loan‑relationship tax credit for UK companies with CFC links
If your UK company claims tax relief from loans that are linked to a controlled foreign company (CFC) with a qualifying loan relationship, you must cap the credit you claim. …
View legislation →Calculate foreign tax credit within the statutory limit
If your business claims a credit for foreign tax against your UK income tax, you must work out the credit using the formula set out in this section. The credit …
View legislation →Carry on the qualifying trade yourself
If you are an issuing company claiming tax relief for a new qualifying trade, you must make sure that the trade itself, any preparation work and any research‑and‑development are carried …
View legislation →Charge VAT on excise goods sold to non‑taxable persons
If your business sells goods that are subject to excise duty (for example alcohol, tobacco or fuel) to a customer who is not registered for VAT in another EU Member …
View legislation →Check you meet the eligibility criteria before applying for the VAT scheme
If you want to be authorised to account for VAT under the special scheme, you must first confirm that your business meets a set of conditions – for example, your …
View legislation →Choose whether to charge VAT on investment gold supplies
If you produce or supply investment‑grade gold or gold bars/wafers to another VAT‑registered business, you can pick whether to treat the sale as normal taxed supply (instead of the usual …
View legislation →Claim repayment of VAT on imports and UK supplies where no other relief applies
If your business has paid VAT on goods imported into the UK or on supplies you have received, and you cannot claim any other VAT relief, you can ask HMRC …
View legislation →Complete customs formalities for goods entering or exiting NI
If your business brings goods into Northern Ireland from territories that are treated as outside the EU, you must complete the required customs entry paperwork. The same applies when you …
View legislation →Complete customs formalities for goods moving via Northern Ireland
If your business brings goods into Northern Ireland from territories that are treated as outside the EU, or sends goods from Northern Ireland to those territories, you must carry out …
View legislation →Complete customs formalities for goods moving via Northern Ireland
If your business imports goods into Northern Ireland from territories that are treated as outside the EU, or exports goods from Northern Ireland to those territories, you must carry out …
View legislation →Complete required customs formalities for goods moving via Northern Ireland
If your business brings goods into Northern Ireland from, or sends goods from Northern Ireland to, territories that are treated as outside the EU, you must complete the EU customs …
View legislation →Comply with conditions of VAT scheme authorisation
If your business is authorised under the special VAT scheme, you must keep the information you gave HMRC accurate, submit all required returns and payments on time, and tell HMRC …
View legislation →Comply with handling requirements for goods in temporary storage
If your business holds imported goods under a temporary storage declaration, you must follow the specific handling rules set out in regulation 12. Failing to do so will cause the …
View legislation →Comply with HMRC direction to recover tax from employee
If HMRC tells you you are not liable for a particular amount of tax because it should be recovered from the employee, you must not pay that amount to HMRC. …
View legislation →Comply with HMRC notices on simplified customs procedures
If HMRC tells you you’re not a fit‑and‑proper importer, you must stop using the simplified customs declaration processes (EIDR, UK continental shelf or high‑risk exemptions) from the notice date (which …
View legislation →Comply with VAT annual accounting scheme rules
If your business is authorised to use the VAT annual accounting scheme, you must keep accounting for VAT under that scheme until you lose authorisation. You must also tell HMRC …
View legislation →Comply with VAT annual accounting scheme thresholds and reporting
If you use the VAT annual accounting scheme you must keep track of the value of your taxable supplies. As soon as you think the total for the next 12‑month …
View legislation →Comply with VAT duties as a personal representative
If a VAT‑registered person dies or becomes unable to manage their affairs, you – as their personal representative, trustee in bankruptcy, receiver, liquidator or any other representative – must make …
View legislation →Comply with VAT duties as a personal representative
If a VAT‑registered person dies or becomes incapacitated, the individual handling their estate – such as an executor, bankruptcy trustee, receiver or liquidator – must continue to meet all VAT …
View legislation →Comply with VAT duties for a deceased or incapacitated person’s assets
If a VAT‑registered individual dies or becomes unable to act, the personal representative, bankruptcy trustee, receiver, liquidator or any other person acting on their behalf must continue to meet all …
View legislation →Comply with VAT duties for a deceased or incapacitated person’s assets
If a business owner dies or can no longer manage their affairs, the person taking control of their estate (e.g., personal representative, bankruptcy trustee, liquidator) must keep up with all …
View legislation →Comply with VAT duties when acting as a personal representative
If you become the personal representative, trustee, liquidator or similar for someone who was liable for VAT and they die or can’t manage their affairs, you must, if HMRC asks, …
View legislation →Comply with VAT obligations as a personal representative
If a VAT‑registered person dies or becomes incapacitated, the person who takes control of their assets – for example a personal representative, trustee in bankruptcy, receiver or liquidator – must …
View legislation →Comply with VAT obligations as a personal representative
If a VAT‑registered individual dies or becomes incapacitated, the person handling their estate – such as a personal representative, trustee in bankruptcy, receiver, liquidator or any other representative – must …
View legislation →Continue VAT compliance as a personal representative or liquidator
If a VAT‑registered individual or entity dies or becomes unable to act, the person who takes over their assets (executor, liquidator, trustee in bankruptcy, etc.) must step into their shoes …
View legislation →Determine VAT supply date for barrister/advocate services
If you provide legal services as a barrister (or a Scottish advocate), you must treat the supply as happening on the earliest of three moments – when you receive the …
View legislation →Discharge tax obligations of non‑UK resident as UK representative
If your business acts as a UK representative for a foreign individual or company, you must treat any chargeable gains tax duties that the foreign party would have as your …
View legislation →Do not claim VAT deduction if you’re a flat‑rate farmer
If your farm uses the EU‑wide flat‑rate VAT scheme and you receive the flat‑rate compensation, you must not reclaim input VAT on any purchases that relate to the activities covered …
View legislation →Do not contribute capital when investing in a partnership CDFI
If your business invests in a Community Development Finance Institution (CDFI) that is set up as a partnership, you must not put any of your own money into the partnership …
View legislation →Do not join any partnership during the SEIS period
Your company – and any subsidiary that you own at least 90% of – must not become a member of a partnership while the SEIS qualifying period (period A) is …
View legislation →Do not repay tax deducted from holiday pay
When you pay an employee holiday pay and deduct tax, you must keep that tax with the fund and must not give it back to the employee. If the employee …
View legislation →Ensure all subsidiaries are qualifying subsidiaries
If your business is a social enterprise, any company you own as a subsidiary must meet the specific ‘qualifying subsidiary’ criteria set out in the Income Tax Act. You need …
View legislation →Ensure all subsidiaries are qualifying subsidiaries
If your company owns any subsidiaries, you must check that each one meets the definition of a qualifying subsidiary under the Income Tax Act. This means continuously reviewing your subsidiaries' …
View legislation →Ensure at least 10% of programme core costs are UK expenditure
If your company produces a film or TV programme that qualifies for corporation tax relief, you must make sure that at least 10% of the core spending on that programme …
View legislation →Ensure authenticity, integrity and legibility of all invoices
Your business must keep every invoice – whether on paper or electronic – in a way that proves it really came from you, hasn’t been altered and can be read …
View legislation →Ensure club members jointly comply with VAT obligations
If you run a club, association or any organisation that is run by its members or a committee, every officer, committee member and each ordinary member is personally liable for …
View legislation →Ensure club officers and members jointly meet VAT obligations
If you run a club, association or similar organisation, every person who holds a formal office (president, chairman, treasurer, secretary, etc.), any committee member, or any ordinary member is personally …
View legislation →Ensure club officers and members jointly meet VAT obligations
If you run a club, association or similar organisation, the people who hold official roles (president, treasurer, secretary, etc.) and committee members – and ultimately all members – are personally …
View legislation →Ensure club officers and members jointly satisfy all VAT duties
If you run a club, association or similar organisation, any VAT obligations that arise must be met by the people who run the group – the president, chairman, treasurer, secretary, …
View legislation →Ensure club officers jointly meet all VAT duties
If you run a club, association or any similar organisation, every person who holds an official role – like president, treasurer, secretary or a committee member – is personally responsible …
View legislation →Ensure correct PAYE deductions and cooperate with HMRC if tax is under‑deducted
You must take reasonable care to deduct the right amount of income tax from each employee’s pay. If HMRC discovers you have under‑deducted tax, you may need to show it …
View legislation →Ensure eligibility to join VAT accounting scheme
If you want to use a special VAT accounting scheme you must meet several conditions – your projected taxable supplies for the next year must be under £150,000, you must …
View legislation →Ensure joint responsibility for VAT compliance in clubs and associations
If your business is a club, association or similar organisation run by members or committees, every officer, committee member (or, failing that, every member) must take joint responsibility for meeting …
View legislation →Ensure overseas insurer’s tax duties are complied with
If you act as a tax representative for an overseas insurer, you must make sure that all UK tax obligations that apply to that insurer are met – either by …
View legislation →Ensure PAYE duties are fulfilled after an employer’s death
If the owner of your business dies, the people handling the estate (your personal representatives) must take over every PAYE task the employer would normally have done – filing returns, …
View legislation →Ensure reimbursement arrangements meet required VAT provisions
If your business makes a reimbursement arrangement as part of a claim for a VAT repayment, HMRC will ignore that arrangement unless it contains the specific provisions set out in …
View legislation →Ensure share distribution meets tax relief conditions
If your company transfers shares in a subsidiary to claim corporation tax relief under section 1076(a), you must make sure the shares are not redeemable, that they represent essentially all …
View legislation →Ensure share issue arrangements are not pre‑arranged exits
When you issue shares (for example under an Enterprise Investment Scheme), you must make sure the share issue does not include any pre‑arranged plan to buy back, exchange, sell, or …
View legislation →Ensure shares meet cash‑payment and non‑redeemable conditions
If you buy shares to qualify for the tax relief in the Corporation Tax Act, the shares must be paid for entirely in cash, be fully paid up on the …
View legislation →Ensure VAT compliance for clubs, associations or organisations
If you are a president, chairman, treasurer, secretary, committee member or any other member of a club, association or similar organisation that is run by its members, you are personally …
View legislation →Ensure VAT compliance – joint responsibility of club officers
If you run a club, association or similar organisation that is managed by members or committees, every officer (president, chairman, treasurer, secretary, etc.) and committee member is personally jointly responsible …
View legislation →Ensure VAT compliance – joint responsibility of club officers and members
If you are a president, chairman, treasurer, secretary, committee member or any other member of a club, association or similar organisation, any VAT duties the organisation has (registration, returns, payments, …
View legislation →Ensure VAT duties are met – joint liability for club officers and members
If you run a club, association or similar organisation, any VAT task – registration, filing a return or paying tax – is the personal responsibility of every officer (president, treasurer, …
View legislation →Ensure VAT obligations are met for your club or association
If you run a club, association or any similar organisation, any VAT duties – such as registration, filing returns or paying tax – are the joint and several responsibility of …
View legislation →Ensure you are the sole beneficial owner of any investment
When your business makes an investment – whether by buying shares or providing a loan – you must be the only person who directly benefits from it. If anyone else …
View legislation →Ensure your business meets the eligibility criteria for a VAT scheme
If you want to use a VAT accounting scheme you must check that your turnover will stay below £150,000 in the next year, you are not a tour operator, you …
View legislation →Ensure your Customs agent is established in the UK
If you use a Customs agent to deal with import customs procedures, you must make sure the agent has a UK establishment, unless the agent is only handling a temporary …
View legislation →Exclude specified costs when calculating import transaction value
When you import goods you must not add certain costs – such as import duty, buying commission, post‑import transport and insurance, and any post‑import assembly, construction or technical assistance – …
View legislation →Exclude unrelated royalties from import duty valuation
When you import goods into the UK, any royalty or licence fee you pay that isn’t for the goods themselves or isn’t a condition of the sale must not be …
View legislation →File a claim within 3 months if liability info not supplied after a business transfer
If your business takes over another company and the seller has not given you the employee liability information you are entitled to, you must bring a complaint to an employment …
View legislation →Get customer acceptance for electronic VAT invoices
If you send a VAT invoice electronically, you can’t treat it as a valid VAT invoice until your customer agrees to receive it in that form. You must therefore obtain …
View legislation →Give written undertakings and reimburse consumers promptly
When you claim a VAT repayment you must hand HMRC a signed, dated written undertaking at the same time as the claim. The undertaking must name the consumers you have …
View legislation →Handle late presentation of employee Form P45 correctly
If a new employee hands you Parts 2 and 3 of a P45 after they have started work, you must treat the tax code shown as if it were issued …
View legislation →Implement HMRC‑directed steps when VAT rates change
If the VAT rate that applies to any of the goods or services you sell changes, you must follow any actions that HMRC tells you to take (or that you …
View legislation →Include required details on every VAT invoice
If your business is VAT‑registered, every VAT invoice you issue must contain a set list of details – a unique sequential number, the supply date and invoice date, your name, …
View legislation →Inform and consult each affected employee individually
If your business has fewer than 50 staff or fewer than 10 employees who will transfer, and you have no recognised employee representatives (and haven’t asked staff to elect any), …
View legislation →Inform and consult employee representatives before a business transfer
If you are planning to sell or outsource part of your business (a TUPE transfer), you must give the employee representatives (trade union or elected reps) enough notice about the …
View legislation →Inform and consult employee representatives before a business transfer
If your business is being transferred to a new owner, you must give the affected employees' representatives (or trade union) the required information and hold a proper consultation as set …
View legislation →Issue detailed VAT invoices for lease payments and treat each payment as a separate supply
If you let property and charge rent or lease fees that are paid periodically, you must treat each payment as a separate supply for VAT. You need to issue a …
View legislation →Issue qualifying shares only as fully‑paid ordinary cash shares
When you raise money by issuing shares for a tax‑advantaged investment, the shares must be ordinary shares that carry no special dividend or asset rights, must be paid for in …
View legislation →Issue shares only for genuine commercial reasons
When your company issues new shares, you must do so because of a real business need, not just to cut your tax bill. Make sure the purpose of the issue …
View legislation →Issue VAT invoices within 15 days of the following month
If you supply goods under the special rules of Article 138 or provide services where the customer must account for VAT (Article 196), you must send them a VAT invoice …
View legislation →Keep employee numbers below the permitted limit for tax holdings
When you apply for a relevant tax holding, you must work out your company's full‑time equivalent staff count and ensure it stays under the set limit (250 normally, 500 if …
View legislation →Keep full‑time equivalent staff under 250 for investment
When you seek an investment under the Income Tax Act 2007 you must make sure your social enterprise (or its parent plus qualifying subsidiaries) has fewer than 250 full‑time equivalent …
View legislation →Keep gross assets below £7m/£8m when claiming share loss relief
If you want to claim share loss relief, you must make sure your company's total gross assets are no more than £7 million right before you issue the shares and …
View legislation →Keep post‑sale shareholding below 75% of pre‑sale level
If you sell shares in your company but still hold some (or your associates hold some) right after the sale, you must make sure the total shareholding you retain is …
View legislation →Keep your customs approval in force by meeting all its conditions
If your business has a customs approval (for example, an Approved Economic Operator licence) you must continuously satisfy the conditions and eligibility criteria that gave you that approval. Failure to …
View legislation →Limit amount of bad‑debt write‑offs under tour operators margin scheme
If your business uses the tour‑operator margin scheme and you need to write off a customer’s debt as a bad debt, you must only write off an amount that does …
View legislation →Limit employee debt recovery under PAYE codes
If HMRC issues a PAYE deduction code to recover an employee’s tax or other debt, the amount you can take from that employee’s pay is capped by the table in …
View legislation →Limit lease‑payment tax deductions to finance charges
If your business rents plant or machinery under a long‑term finance lease, you can only claim tax relief for the lease payments up to the amount that would be recorded …
View legislation →Limit SEIS funding and aid to £250,000 per investment
When your company raises money under the Seed Enterprise Investment Scheme you must add up the current SEIS investment, any other SEIS investments made on the same day, all SEIS …
View legislation →Limit total reductions and deductions for taxed receipts
When your business receives a taxed receipt (for example rent under a taxed lease) you may claim certain tax reductions and expense deductions. You must calculate the maximum amount you …
View legislation →Maintain 4‑month trade or R&D period before issuing qualifying shares
If you raise money by issuing new shares for a qualifying business activity or research and development, you must have been carrying out that trade or R&D for at least …
View legislation →Maintain control and independence for SEIS eligibility
If you want your company to qualify for Seed Enterprise Investment Scheme (SEIS) tax relief, you must make sure that, throughout the SEIS qualifying period, your business does not control …
View legislation →Maintain control and independence of your company
Your company must not control any other company that isn’t a qualifying subsidiary, and it must not be a 51% subsidiary or be under another company’s control during the relevant …
View legislation →Maintain VAT compliance for deceased or incapacitated business
If a VAT‑registered person dies or can’t manage their affairs, anyone acting as their personal representative (executor, liquidator, trustee in bankruptcy, receiver, etc.) must continue to meet all VAT obligations …
View legislation →Make customs declarations by conduct only with proper authority and no prior declaration
When you or an authorised representative files a customs declaration automatically (by conduct) for imported goods, you must be sure that no other customs declaration has already been submitted for …
View legislation →Manage follower notices correctly when appealing a final ruling out of time
If you have filed a follower notice about a tax decision and then appeal that decision out of the normal time limit, you must not issue a new follower notice …
View legislation →Meet eligibility criteria for authorised economic operator status
If you want your business to be recognised as an authorised economic operator (AEO), you must satisfy a set of conditions – be based in the UK, be registered under …
View legislation →Meet eligibility criteria for VAT scheme admission
If you want to join a VAT accounting scheme you must ensure your projected taxable supplies for the next 12 months will be £150,000 or less, you are not a …
View legislation →Meet eligibility criteria for VAT scheme authorisation
If you want to use a simplified VAT accounting scheme, you must be sure that your business’s taxable supplies are forecast to stay below £150,000 in the next 12 months …
View legislation →Monitor turnover and activities to stay within flat‑rate VAT scheme
If you use the VAT flat‑rate scheme you must keep checking your income and business activities. When your annual turnover exceeds £230,000, you expect it to exceed that amount in …
View legislation →Monitor turnover and withdraw from flat‑rate VAT scheme when ineligible
If you run a flat‑rate VAT scheme you must keep track of your annual turnover and other circumstances that could make you ineligible. When any of the listed triggers occur …
View legislation →Monitor VAT scheme limits, notify HMRC and file final return if limits are exceeded
If you are using the VAT annual accounting scheme you must keep an eye on how much taxable supply you make. When your supplies reach or are expected to exceed …
View legislation →Notify HMRC and keep your CSOP scheme compliant
If you set up a Company Share Option Plan (CSOP) you must give HMRC formal notice of the scheme and make sure the plan meets all the rules – who …
View legislation →Obtain and maintain authorisation to use the EIDR customs procedure
If you want to make customs declarations using the electronic import declaration (EIDR) system, you must first be approved by HMRC. This means meeting the same criteria as an authorised …
View legislation →Obtain British film certification
If your company makes a film and wants to claim the UK film tax relief, you must first get the Secretary of State to certify the film as a British …
View legislation →Provide written undertaking and reimburse consumers within 90 days
When you make a VAT claim that involves repaying consumers, you must give HMRC a signed, dated written undertaking at the same time as the claim. The undertaking must state …
View legislation →Provide written undertakings and reimburse consumers promptly
When you make a VAT reimbursement claim, you must give HMRC a signed written undertaking before you submit the claim. The undertaking must confirm you can identify the consumers, that …
View legislation →Provide written undertakings and reimburse consumers promptly
If you receive a VAT repayment that includes money you must pass on to consumers, you must give HMRC a signed written undertaking at the time you make the claim. …
View legislation →Provide written undertakings and reimburse consumers within 90 days
When you receive a VAT repayment from HMRC and make a claim, you must give a signed written undertaking that identifies the consumers you have or will reimburse. You must …
View legislation →Provide written undertakings and repay VAT reimbursements on time
When you claim a VAT reimbursement, you must give HMRC a signed, dated statement that names the consumers you have (or will) repay. You must then pay the full refunded …
View legislation →Recalculate taxable benefit when employment ends but benefit continues
If an employee leaves your company during a tax year but you keep giving them a benefit (for example a fuel or voucher benefit), you must adjust the tax calculations …
View legislation →Record and claim tax relief for unremittable amounts
If your business receives money that you cannot transfer out of the country, you can deduct that amount from your taxable profits. Any part that exceeds your profits can be …
View legislation →Respond to breach notices to avoid licence suspension or revocation
If you hold a remote gambling operating licence, HMRC can issue a breach notice when you fail to register, meet licence conditions, pay betting duties or provide required security. You …
View legislation →Respond to HMRC proposals to vary inheritance‑tax undertakings
If you have given an inheritance‑tax undertaking to HMRC, you must consider any proposal from HMRC to change that undertaking and reply within six months. If you do not agree, …
View legislation →Respond to HMRC proposals to vary inheritance‑tax undertakings
If you have given an inheritance‑tax undertaking under sections 78 or 79, HMRC can ask you to change it. You must agree to any proposed change within six months, otherwise …
View legislation →Re‑weigh products when material or product changes affect weight
If your business measures the weight of plastic packaging for tax purposes, you must measure it again whenever you change the raw materials, alter the common properties of a product …
View legislation →Set and communicate sick‑leave notice requirements to employees
You must tell your staff how and when they have to let you know they’re off sick. If you set a specific deadline or a particular way of giving notice, …
View legislation →Stop unregistered non‑UK sellers from offering goods
If you run an online marketplace and you know (or should know) a non‑UK seller has not registered for VAT under Schedule 1A, you must prevent them from listing goods …
View legislation →Submit written undertakings and reimburse consumers within 90 days
If your business claims a VAT repayment that must be passed on to consumers, you must give HMRC a signed written undertaking at the same time as you make the …
View legislation →Submit written undertakings and repay VAT reimbursements as required
When you claim a VAT repayment, you must give HMRC a signed written statement confirming you can identify the consumers involved and that you will use the whole repayment (and …
View legislation →Submit written undertakings to HMRC and reimburse consumers within 90 days
When you claim a VAT repayment that requires you to pay back consumers, you must give HMRC a signed, dated written undertaking at the same time as the claim. The …
View legislation →Take joint responsibility for your club’s VAT obligations
If you run a club, association or similar organisation, any VAT duty that the law requires (such as registration, filing returns or paying tax) is the joint and several responsibility …
View legislation →Update employee PAYE codes for the next tax year
If HMRC finds that an employee is owed a tax refund, it may change that person’s PAYE code for the following tax year. As an employer, you must use the …
View legislation →Update pre‑1998 reimbursement arrangements by 11 March 1998
If your business set up a VAT reimbursement arrangement before 11 Feb 1998, you must make sure that arrangement includes the specific provisions in regulation 43C and you give the …
View legislation →Update pre‑1998 VAT reimbursement arrangements
If your business set up a VAT reimbursement arrangement before 11 February 1998, you must have added the specific provisions from regulation 43C and given the undertakings from regulation 43G …
View legislation →Update pre‑1998 VAT reimbursement arrangements by 11 Mar 1998
If your business set up a VAT reimbursement arrangement before 11 February 1998, you must, by 11 March 1998, add the specific provisions required by regulation 43C and give the …
View legislation →Use an approved electronic system for VAT communications
Whenever you need to send a VAT return or any other required information to HMRC, you must do it through an electronic communications system that HMRC has approved and that …
View legislation →Use an HMRC‑approved electronic system for all required communications
Whenever you need to send a VAT return or any other required information to HMRC, you must do it through an electronic communications system that HMRC has approved. The system …
View legislation →Use an HMRC‑approved electronic system for required communications
When you need to send a required communication to HMRC (for example a VAT return), you must do it using an electronic system that HMRC has approved. The system must …
View legislation →Use an HMRC‑approved electronic system for VAT communications
When you send any VAT information to HMRC electronically, you must use a system that HMRC has approved and that includes an electronic validation feature. The system must record the …
View legislation →Use an HMRC‑approved electronic system for VAT communications
When you need to send any required VAT information to HMRC (for example a return, registration or amendment), you must do it through an electronic system that HMRC has approved. …
View legislation →Use HMRC‑approved electronic system for VAT communications
When you need to send a VAT‑related communication to HMRC, you must do it through an electronic system that HMRC has approved. The system must have a validation feature that …
View legislation →Value fresh fruit & veg imports using HMRC wholesale price notice
If your business imports fresh fruit or vegetables covered by the specific commodity codes, you must calculate the customs value using the wholesale price per 100 kg set out in …
View legislation →Verify and display sellers' VAT registration numbers on your marketplace
If you run an online marketplace where anyone offers goods for sale, you must check that any VAT registration number you receive from a seller is genuine. You then have …
View legislation →Withdraw social‑investment tax relief when you grant a put option
If your business gives an investor a put option – i.e. the right for them to require you to buy back all or part of their investment – you must …
View legislation →Zero‑rate eligible EU sales of goods from Northern Ireland
If you sell goods from Northern Ireland and send them to a customer who is VAT‑registered in another EU Member State, you must apply the 0% VAT rate to that …
View legislation →Zero‑rate VAT on eligible goods exported from NI to EU customers
If your business sells goods that leave Northern Ireland and you send them to a customer who is VAT‑registered in an EU member state, you must charge VAT at 0% …
View legislation →Zero‑rate VAT on excise goods exported from NI to non‑taxable EU customers
If your business sells excise‑duty goods (e.g., alcohol, fuel, tobacco) and ships them from Northern Ireland to an EU Member State for a customer who is not registered for VAT …
View legislation →Zero‑rate VAT on excise goods sent from NI to non‑taxable EU customers
If your business sells excise‑duty goods that you move from Northern Ireland to an EU member state, and the buyer is not VAT‑registered in that state, you must treat the …
View legislation →Zero‑rate VAT on excise goods sent from NI to non‑taxable EU customers
If your business sells excise goods (like alcohol or tobacco) and moves them from Northern Ireland to a customer in another EU country who is not VAT‑registered there, you can …
View legislation →Zero‑rate VAT on excise goods sent from NI to non‑taxable EU customers
If your business sells excise goods (e.g., alcohol, tobacco, fuel) from Northern Ireland and ships them to an EU customer who is not VAT‑registered, you must treat the sale as …
View legislation →Zero‑rate VAT on excise goods sent from NI to non‑taxable EU customers
If your business supplies excise‑goods (like alcohol, tobacco or fuel) that are shipped from Northern Ireland to an EU member state, and the buyer is not VAT‑registered, you must charge …
View legislation →Zero‑rate VAT on excise goods supplied to non‑taxable EU customers
If your business supplies excise goods (for example alcohol, tobacco or energy products) from Northern Ireland to a customer in another EU Member State who is not registered for VAT …
View legislation →Zero‑rate VAT on excise goods supplied to non‑taxable EU customers
If your business supplies excise‑goods (such as alcohol, tobacco or fuel) from Northern Ireland to a buyer who is not VAT‑registered in another EU member state, you must charge VAT …
View legislation →Zero‑rate VAT on excise goods supplied to non‑taxable EU customers
If you sell excise goods (such as alcohol, tobacco or fuel) and ship them from Northern Ireland to an EU member state for a customer who isn’t VAT‑registered there, you …
View legislation →Zero‑rate VAT on qualifying exports from Northern Ireland
If you sell goods that are in Northern Ireland to a customer who isn’t resident there (or a trader with no NI business base or an overseas authority) and you …
View legislation →Zero‑rate VAT on qualifying exports to overseas persons
If your business sells goods that are in Great Britain to a buyer who does not live in GB, and you actually export those goods outside GB (not just to …
View legislation →Appeal a default notice from HMRC within 30 days
If HMRC sends you a default notice because a specified construction payment hasn’t been received on time, you can challenge that notice. You must notify an HMRC officer that you …
View legislation →Correct any inaccurate plastic packaging tax information
If your business has submitted an application or notification to HMRC for the Plastic Packaging Tax and later find that any of the information you gave was wrong, you must …
View legislation →Deliver required VAT notices as a partnership
If your business is a partnership and the VAT rules require you to send a notice (for example, to register, deregister or update details), every partner shares the responsibility. It’s …
View legislation →Elect not to be VAT exempt and notify HMRC
If your business would normally qualify for a VAT exemption under regulation 32B, you must decide before the next accounting period starts that you do not want the exemption. You …
View legislation →Ensure partnership gives any required VAT notice
If your business is a partnership you must make sure any VAT‑related notice (e.g., registration, change of details) is sent to HMRC. All partners are jointly liable, but a notice …
View legislation →Ensure partnership gives any required VAT notice
If your business is a partnership, any notice you must send to HMRC under VAT rules is the joint responsibility of all partners. One partner can sign and submit the …
View legislation →Ensure partnership gives any required VAT notice
If your business is a partnership and the VAT rules require you to send a notice (for example, to register or to inform HMRC of a change), every partner is …
View legislation →Ensure partnership gives any VAT‑required notice
If your business is a partnership, you and the other partners are jointly responsible for sending any notice that VAT law requires (e.g., registration, change of details). A notice sent …
View legislation →Ensure partnership gives required VAT notice
If your business is a partnership and a VAT notice has to be filed, all partners share the responsibility for sending it. A notice signed by any one partner satisfies …
View legislation →Give any required VAT notice as a partnership
If your business is a partnership, you and the other partners must make sure any notice the VAT rules require (for example a registration or change notice) is submitted. A …
View legislation →Give any VAT‑required notice and ensure all partners are liable
If a VAT regulation says you must send a notice (for example to register, notify a transfer or any other requirement), your partnership must make sure the notice is sent. …
View legislation →Give any VAT‑required notice on behalf of the partnership
If your business is a partnership and the VAT rules require you to send a notice (e.g., registration, change of details, or other statutory notifications), the partnership as a whole …
View legislation →Give any VAT‑required notice – partners are jointly liable
If your business is a partnership and the VAT Act or its regulations require you to send a notice (for example, a registration or change‑of‑address notice), any one partner can …
View legislation →Give employees notice of their community classification before monitoring return
When you need to submit a Fair Employment monitoring return to the Commission, you must send each affected employee a written notice at least two weeks beforehand. The notice must …
View legislation →Give purchaser a written notice within 7 days of making a VAT claim
If your business (the claimant) is claiming a VAT relief for a bad debt and the buyer is also VAT‑registered, you must send the buyer a written notice within 7 …
View legislation →Give purchaser written notice of VAT bad‑debt claim
If you are claiming a VAT bad‑debt relief against a customer who is also VAT‑registered, and the original sale took place before 1 January 2003, you must send the customer …
View legislation →Give purchaser written notice of VAT bad‑debt claim within 7 days
If you (the supplier) make a VAT bad‑debt claim against a purchaser who is a taxable person for a supply made before 1 January 2003, you must send the purchaser …
View legislation →Give required VAT notices as a partnership
If your business is a partnership and the VAT rules require you to send a notice to HMRC, every partner is jointly responsible for that notice. Any one partner can …
View legislation →Inform clients and intermediaries if you receive a stop notice
If your business is served with a stop notice for promoting a particular tax arrangement, you must promptly tell every client and any intermediary you know about the arrangement that …
View legislation →No notification needed for import duty ≤£9
If you import goods and the customs duty you owe is £9 or less, you do not have to send a notification of liability to HMRC. The duty is dealt …
View legislation →Notify clients and publish details of monitoring notice
If HMRC serves you with a monitoring notice, you must tell all your existing clients (and any new clients while the notice is in force) in writing that you are …
View legislation →Notify clients and relevant parties of your promoter reference number
If your business has been issued a monitoring notice and a promoter reference number, you must tell any existing client, any new client, anyone you know is involved in a …
View legislation →Notify employees of amended PAYE tax codes
If HMRC changes an employee’s PAYE tax code because the circumstances have changed, you must give the employee a notice of the new code by the date HMRC sends the …
View legislation →Notify employees of their PAYE tax code
For every tax year, you must let your employees know the tax code HMRC has set for them. The notice should be given if the code has changed or if …
View legislation →Notify HMRC and customer of intended 9ZA supply
If you are an intermediate supplier and you want a supply to be treated under paragraph 6(2) of Schedule 9ZA, you must send a written notice to HMRC and to …
View legislation →Notify HMRC and customer of intended 9ZA supply
If you are an intermediate supplier and you want paragraph 6(2) of Schedule 9ZA to apply to a supply, you must send a written notice to HMRC and to the …
View legislation →Notify HMRC and customer of intended 9ZA supply
If your business is an intermediate supplier and you want the special VAT treatment in paragraph 6(2) of Schedule 9ZA to apply to a sale, you must send a written …
View legislation →Notify HMRC and customer of intended Schedule 9ZA (6)(2) supply
If your business acts as an intermediate supplier and you want a supply to qualify for paragraph 6(2) of Schedule 9ZA, you must send a written notice to HMRC and …
View legislation →Notify HMRC and customer of intended Schedule 9ZA 6(2) supply
If your business acts as an intermediate supplier and you want a supply to be treated under paragraph 6(2) of Schedule 9ZA, you must send a written notice to HMRC …
View legislation →Notify HMRC and customer of intended Schedule 9ZA supply
If you are an intermediate supplier and want a supply to be treated under paragraph 6(2) of Schedule 9ZA, you must send a written notice to HMRC and to the …
View legislation →Notify HMRC and customer of intended Schedule 9ZA supply
If you are an intermediate supplier and you make (or plan to make) a supply that falls under paragraph 6(2) of Schedule 9ZA, you must send a written notice to …
View legislation →Notify HMRC and customer of intended Schedule 9ZA VAT treatment
If you are an intermediate supplier and you want to apply paragraph 6(2) of Schedule 9ZA to a supply, you must send a written notice to HMRC and to the …
View legislation →Notify HMRC and customers of Schedule 9ZA supply
If your business is an intermediate supplier and you want to use the special VAT treatment in paragraph 6(2) of Schedule 9ZA, you must send a written notice to HMRC …
View legislation →Notify HMRC and customer when applying Schedule 9ZA paragraph 6(2) to a supply
If you act as an intermediate supplier and want the special VAT treatment in paragraph 6(2) of Schedule 9ZA to apply, you must tell HMRC and your customer in writing. …
View legislation →Notify HMRC and customer when applying Schedule 9ZA paragraph 6(2) VAT treatment
If you are an intermediate supplier and you want a sale to be treated under paragraph 6(2) of Schedule 9ZA, you must send a written notice to HMRC and to …
View legislation →Notify HMRC and pay VAT on excise‑goods you acquire
If you buy excise‑duty goods in the UK and you are not VAT‑registered at the time, you must tell HMRC about the purchase in writing as soon as the goods …
View legislation →Notify HMRC and the UK buyer of intended VAT deduction supply
If you are a business based in another EU Member State and you want a UK customer’s purchase to qualify for a special VAT deduction (paragraph 6(3) of Schedule 9ZA), …
View legislation →Notify HMRC and the UK customer before making a Schedule 9ZA supply
If you are a supplier based in another EU/EEA member state and you want the reverse‑charge rules in paragraph 6(3) of Schedule 9ZA to apply to a supply you make …
View legislation →Notify HMRC and the UK customer before supplying under paragraph 6(3) of Schedule 9ZA
If you are a supplier based in another EU/EEA member State and you want the special VAT treatment in paragraph 6(3) of Schedule 9ZA, you must send a written notice …
View legislation →Notify HMRC and the UK customer of intended Schedule 9ZA (6‑3) supply
If you are a supplier based in another EU member state and you are about to supply goods that will be installed or assembled in the UK under paragraph 6(3) …
View legislation →Notify HMRC and transfer VAT registration when selling a going‑concern
If you sell all or part of your business as a going concern, you must inform HMRC and apply to cancel your VAT registration and have the buyer registered in …
View legislation →Notify HMRC and UK buyer before first invoice for Schedule 9ZA (6‑3) supplies
If your business is based in another EU Member State and you are supplying goods that will be installed or assembled in the UK, you must give written notice to …
View legislation →Notify HMRC and UK customer before applying reverse‑charge on supplies
If you are a supplier based outside the UK and you want to use the special VAT reverse‑charge rule (paragraph 6(3) of Schedule 9ZA) for installing or assembling goods, you …
View legislation →Notify HMRC and UK customer before first invoice for Schedule 9ZA supplies
If you are a business in another EU Member State and you want to use the special VAT rule in paragraph 6(3) of Schedule 9ZA for a supply to a …
View legislation →Notify HMRC and UK customer before using Schedule 9ZA §6(3)
If you are a supplier based in another EU/EEA member state and you want to apply the special VAT rule for installation or assembly (Schedule 9ZA paragraph 6(3)), you must …
View legislation →Notify HMRC and UK customer of intended Schedule 9ZA (6‑3) supply
If you are a supplier based in another EU member state and you want a VAT supply to be treated under paragraph 6(3) of Schedule 9ZA, you must send a …
View legislation →Notify HMRC and UK customer of intended Schedule 9ZA supply
If you are a supplier based in another EU Member State and you want the special VAT treatment in paragraph 6(3) of Schedule 9ZA for goods you will install or …
View legislation →Notify HMRC and UK customer of intended VAT treatment for cross‑border supplies
If your business is based in another EU/EEA member state and you are supplying goods to a UK VAT‑registered customer, you must tell HMRC and that customer in writing that …
View legislation →Notify HMRC and your customer of intended Schedule 9ZA supply
If you are an intermediate supplier and you want to use the special VAT treatment in paragraph 6(2) of Schedule 9ZA, you must send a written notice to HMRC and …
View legislation →Notify HMRC and your UK customer when using special VAT treatment for EU supplies
If you are a supplier based in another EU member state and you want the special VAT rule in paragraph 6(3) of Schedule 9ZA to apply to a sale to …
View legislation →Notify HMRC before making NI‑EU distance sales
If your business sells goods from Northern Ireland to customers in the EU and you have chosen the special VAT option for those sales, you must tell HMRC in writing …
View legislation →Notify HMRC before stopping a VAT accounting scheme
If you run a retail business and want to stop using a special VAT scheme, you must inform HMRC before you actually cease. After you stop, HMRC can require you …
View legislation →Notify HMRC before stopping a VAT accounting scheme
If you run a retail business and want to stop using a special VAT accounting scheme, you must let HMRC know before you cease. HMRC may also require you to …
View legislation →Notify HMRC before stopping a VAT accounting scheme
If you run a retail business and decide to stop using a VAT accounting scheme, you must inform HMRC (the Commissioners) before you cease. The notification must be made in …
View legislation →Notify HMRC before stopping a VAT scheme
If your business is using a VAT accounting scheme and you intend to stop using it, you must inform HMRC (the Commissioners) before you cease. After you stop, HMRC may …
View legislation →Notify HMRC before stopping a VAT scheme
If you run a retail business and decide to stop using a VAT accounting scheme, you must tell HMRC (the Commissioners) before you cease. You will also have to pay …
View legislation →Notify HMRC before stopping a VAT scheme
If you run a retail business and decide to stop using a VAT accounting scheme, you must inform HMRC before you do so. HMRC may also require you to pay …
View legislation →Notify HMRC before stopping a VAT scheme
If you decide to stop using a VAT accounting scheme, you must tell HMRC (the Commissioners) before you do so. The notification must be made in advance of the date …
View legislation →Notify HMRC before stopping a VAT scheme
If you decide to stop using a VAT accounting scheme, you must inform HMRC (the Commissioners) before you do so. HMRC may also require you to pay a proportion of …
View legislation →Notify HMRC before stopping a VAT scheme
If your business decides to stop using a VAT accounting scheme, you must tell HMRC (the Commissioners) before you cease. HMRC may also require you to pay a proportion of …
View legislation →Notify HMRC before stopping a VAT scheme
If you run a retail business and decide to stop using a VAT accounting scheme, you must inform HMRC (the Commissioners) before you actually cease. HMRC may also require you …
View legislation →Notify HMRC before stopping a VAT scheme
If your business is using a special VAT accounting scheme and you decide to stop using it, you must tell HMRC (the Commissioners) before you cease. HMRC may also require …
View legislation →Notify HMRC before stopping a VAT scheme
If you stop using a VAT accounting scheme, you must tell HMRC (the Commissioners) before you cease. You may also have to pay any VAT the Commissioners consider fair on …
View legislation →Notify HMRC if a foreign tax reduction becomes too large
If your business has claimed a reduction in UK tax because of foreign tax (e.g. a foreign tax credit or deduction) and later a foreign tax adjustment makes that reduction …
View legislation →Notify HMRC if foreign tax credit is reduced or becomes excessive
If your business has claimed a credit for foreign tax and later that credit is cut or becomes too large because of a tax adjustment (that isn’t a Lloyd’s adjustment), …
View legislation →Notify HMRC if import duty exceeds guarantee amount
If you have given a guarantee for import duty, you must tell HMRC straight away as soon as you realise the actual duty you owe is higher than the amount …
View legislation →Notify HMRC if issued shares cease to meet EIS conditions
If your company has issued shares and given HMRC a compliance statement for Enterprise Investment Scheme (EIS) relief, and later an event occurs that means the shares no longer satisfy …
View legislation →Notify HMRC if REIT conditions are breached
If your company is a UK REIT and any of the REIT conditions A, B, E or F stop being met, you must tell HMRC as soon as reasonably possible. …
View legislation →Notify HMRC if you choose not to be VAT‑exempt
If your business would normally be exempt from VAT under regulation 32B but you want to be taxable instead, you must tell HMRC before the next accounting period starts and …
View legislation →Notify HMRC if you elect not to be VAT exempt
If your business is currently covered by a VAT exemption but you want to opt out, you must tell HMRC before the next accounting period starts. The notice must state …
View legislation →Notify HMRC if you elect not to be VAT‑exempt
If your business would normally be exempt from VAT under regulation 32B but you decide to opt out, you must tell HMRC before the next accounting period starts and state …
View legislation →Notify HMRC if you elect not to be VAT‑exempt
If your business would normally be exempt from VAT under regulation 32B but you want to charge VAT instead, you must tell HMRC before the next accounting period starts. The …
View legislation →Notify HMRC if you elect not to claim VAT exemption
If your business would normally be exempt from VAT under regulation 32B but you want to charge VAT instead, you must inform HMRC before the start of the next accounting …
View legislation →Notify HMRC if your VAT turnover will exceed £1.6 million
If you run a VAT‑registered business and you become aware that your taxable supplies in the current accounting period are likely to go over £1.6 million, you must write to …
View legislation →Notify HMRC in writing when VAT‑registration thresholds are met
If your business’s taxable sales reach more than £230,000 in a year or in any 30‑day period, or if you become eligible for group or division VAT registration or become …
View legislation →Notify HMRC of acceptance of a review offer within 30 days
If HMRC offers you a review of a tax decision, you must tell them you accept the offer within 30 days of the offer letter. You can only do this …
View legislation →Notify HMRC of acceptance of review offer within 30 days
If HMRC offers you a review of a VAT decision, you must let them know you accept the offer within 30 days of receiving it. You cannot accept the offer …
View legislation →Notify HMRC of any change to your approval status
If your business holds an HMRC approval (for example a customs approval) you must tell HMRC promptly if you stop meeting any condition of that approval, become ineligible, or if …
View legislation →Notify HMRC of any depositary receipt activity
If your business issues depositary receipts, holds UK company securities as a nominee or agent for an issuer, or you become aware that a UK company's shares are held by …
View legislation →Notify HMRC of any tax‑return error caused by a chargeable payment
If you have filed a corporation tax return and later discover that a loan or advance from your close company (a "chargeable payment") makes the return incorrect, you must inform …
View legislation →Notify HMRC of chargeable events and benefits
When your business provides a chargeable benefit (for example a share option, a pension arrangement or any taxable perk) you must tell HMRC about it. The notification has to be …
View legislation →Notify HMRC of clearance services or relevant shareholdings
If your business provides clearance services for UK‑company shares, holds those shares as a nominee/agent for a clearance‑service provider, or your company discovers that its shares are held by such …
View legislation →Notify HMRC of death, incapacity or insolvency of your plastic packaging business
If you run a business that makes or imports finished plastic packaging and the owner dies, can no longer run the business, or the business goes insolvent, the person who …
View legislation →Notify HMRC of distance‑sale option and provide supporting evidence
If your business has chosen the VAT option that lets you sell goods from Northern Ireland to customers in the EU, you must tell HMRC in writing at least 30 …
View legislation →Notify HMRC of election not to be exempt from digital records
If you want to keep paper VAT records instead of using digital ones, you must tell HMRC before the next accounting period starts and say when that period begins. You …
View legislation →Notify HMRC of election not to be exempt from VAT
If your business would normally be exempt from VAT under regulation 32B but you want to charge VAT instead, you must tell HMRC before the next accounting period starts and …
View legislation →Notify HMRC of election not to be exempt from VAT
If your business would normally be exempt from VAT under regulation 32B but you want to opt out, you must inform HMRC before the next accounting period begins. You must …
View legislation →Notify HMRC of election not to be VAT exempt (or withdrawal)
If your business would normally be exempt from VAT, you must tell HMRC that you want to be taxable instead. The notice has to be sent before the next accounting …
View legislation →Notify HMRC of excise‑duty goods acquisition and pay VAT
If your business (or you as an individual) buys goods that attract excise duty in the UK and you are not VAT‑registered at the time, you must tell HMRC about …
View legislation →Notify HMRC of excise‑goods acquisition and pay the VAT
If your business acquires excise‑taxed goods (e.g., alcohol, tobacco, fuel) in the UK and you are not a VAT‑registered trader at the time, you must tell HMRC about the purchase …
View legislation →Notify HMRC of excise goods acquisition and pay VAT
If your business buys goods that attract excise duty (e.g., alcohol, tobacco, energy products) in the UK and you are not VAT‑registered at the time, you must tell HMRC about …
View legislation →Notify HMRC of excise goods acquisition and pay VAT
If you buy goods that attract excise duty in the UK and you are not VAT‑registered, you must inform HMRC about the purchase (or when the goods arrive) and pay …
View legislation →Notify HMRC of excise‑goods acquisition and pay VAT
If your business buys goods that are subject to excise duty in the UK and you are not VAT‑registered, you must inform HMRC as soon as the goods arrive (or …
View legislation →Notify HMRC of excise‑goods acquisition and pay VAT
If your business (or you as an individual) buys goods that are subject to excise duty in the UK and you are not VAT‑registered, you must tell HMRC about the …
View legislation →Notify HMRC of excise‑goods acquisition and pay VAT due
If your business buys excise‑duty goods in the UK and you are not VAT‑registered, you must tell HMRC about the purchase as soon as the goods arrive (or when you …
View legislation →Notify HMRC of excise goods purchase and pay VAT
If you acquire goods that carry excise duty in the UK and you are not VAT‑registered, you must inform HMRC about the purchase and pay the VAT at the same …
View legislation →Notify HMRC of new share control within 30 days
If your limited company (a close company) issues new shares or sells shares and the new holder was not a shareholder before, you must tell HMRC about it within 30 …
View legislation →Notify HMRC of new ship/aircraft acquisition and pay VAT
If you buy a brand‑new ship or aircraft in the UK and you are not registered for VAT, you must tell HMRC in writing within 14 days of the purchase …
View legislation →Notify HMRC of new ship/aircraft acquisition and pay VAT
If you buy a brand‑new ship or aircraft in the UK and you are not VAT‑registered at the time, you must tell HMRC about the purchase within 14 days of …
View legislation →Notify HMRC of new ship/aircraft acquisition and pay VAT
If your business (or you personally) is not registered for VAT and you buy a brand‑new ship or aircraft in the UK, you must tell HMRC about the purchase within …
View legislation →Notify HMRC of new ship/aircraft acquisition and pay VAT
If you buy a brand‑new ship or aircraft and you are not VAT‑registered at the time, you must tell HM Revenue & Customs about the purchase in writing within 14 …
View legislation →Notify HMRC of new ship/aircraft purchase and pay VAT
If your business buys a brand‑new ship or aircraft in the UK and you are not VAT‑registered at the time, you must tell HMRC in writing within 14 days of …
View legislation →Notify HMRC of new ship/aircraft purchase and pay VAT
If your business buys a brand‑new ship or aircraft in the UK and you are not VAT‑registered, you must send HMRC a written notice within 14 days of the purchase …
View legislation →Notify HMRC of new ship/aircraft purchase and pay VAT
If you buy a brand‑new ship or aircraft in the UK and you are not VAT‑registered at the time, you must send a written notice to HMRC within 14 days …
View legislation →Notify HMRC of new ship or aircraft acquisition and pay VAT
If you buy a new ship or a new aircraft in the UK and you are not VAT‑registered at the time, you must tell HMRC about the purchase within 14 …
View legislation →Notify HMRC of new ship or aircraft purchase and pay VAT
If your business (or you as an individual) buys a brand‑new ship or aircraft in the UK and you are not VAT‑registered, you must tell HMRC in writing within 14 …
View legislation →Notify HMRC of new ship or aircraft purchase and pay VAT
If you buy a brand‑new ship or aircraft in the UK and you are not VAT‑registered, you must tell HMRC about the purchase in writing within 14 days of the …
View legislation →Notify HMRC of new ship or aircraft purchase and pay VAT
If your business buys a brand‑new ship or aircraft in the UK and you are not VAT‑registered, you must inform HMRC in writing within 14 days of the purchase or …
View legislation →Notify HMRC of new ship or aircraft purchase and pay VAT
If your business is not VAT‑registered and you buy a brand‑new ship or aircraft that will be used in the UK, you must send a written notice to HMRC within …
View legislation →Notify HMRC of non‑taxable excise‑goods acquisition and pay VAT
If your business (or you personally) buys goods that carry excise duty in the UK, and you are not registered for VAT at the time of purchase, you must tell …
View legislation →Notify HMRC of non‑VAT‑registered acquisition of excise goods and pay VAT
If your business (or you personally) buys excise‑goods in the UK and you are not VAT‑registered at the time, you must tell HMRC about the purchase and pay the VAT …
View legislation →Notify HMRC of non‑VAT‑registered purchases of excise goods and pay the VAT
If your business or you as an individual buy goods that attract excise duty in the UK, and you are not VAT‑registered, you must tell HMRC about the purchase and …
View legislation →Notify HMRC of option for NI‑EU distance sales
If your business chooses to use the special VAT option for sending goods from Northern Ireland to the EU, you must tell HMRC in writing at least 30 days before …
View legislation →Notify HMRC of option for NI‑EU distance sales and provide evidence
If your business chooses the special VAT option for sending goods from Northern Ireland to an EU country, you must tell HMRC in writing at least 30 days before your …
View legislation →Notify HMRC of Plastic Packaging Tax liability within 30 days
When your business first becomes liable to register for the Plastic Packaging Tax (as a producer or importer of liable plastic packaging), you must tell HMRC about that liability. You …
View legislation →Notify HMRC of tax rate for any lump‑sum payment
When you make a lump‑sum payment to an employee you must tell HMRC which tax rate should apply – either no tax, 20% or 40%. Use the form and send …
View legislation →Notify HMRC of VAT option for NI‑EU distance sales
If you have chosen the VAT option that lets you sell goods from Northern Ireland to EU countries, you must inform HMRC in writing at least 30 days before your …
View legislation →Notify HMRC of VAT option for NI‑EU distance sales
If your business has chosen the special VAT option for sending goods from Northern Ireland to an EU country, you must tell HMRC in writing at least 30 days before …
View legislation →Notify HMRC of VAT option for NI‑EU distance sales
If your business has chosen the special VAT option for sending goods from Northern Ireland to an EU member state, you must tell HMRC in writing at least 30 days …
View legislation →Notify HMRC of VAT option for NI‑EU distance sales
If your business chooses the VAT option for sending goods from Northern Ireland to an EU member state, you must inform HMRC in writing at least 30 days before the …
View legislation →Notify HMRC of VAT registration and any business changes
If your business reaches the VAT threshold you must inform HMRC and complete the prescribed registration form. Once you’re registered, you must also tell HMRC within 30 days of any …
View legislation →Notify HMRC of VAT registration and any changes
When your business becomes liable for VAT you must send HMRC a registration notification using the prescribed form, and if you are already registered you must inform HMRC of any …
View legislation →Notify HMRC of VAT registration and any changes
If your business meets the VAT registration thresholds you must tell HMRC straight away using the form they prescribe. You also have to inform HMRC within 30 days of any …
View legislation →Notify HMRC of VAT registration and any changes
When your business meets the VAT registration criteria, you must tell HMRC you are liable to register and use the prescribed form. After you are registered, you must also inform …
View legislation →Notify HMRC of VAT registration and any changes
When your business first becomes liable for VAT you must tell HMRC and use the specific form they provide. If any details of your business – name, structure, ownership or …
View legislation →Notify HMRC of VAT registration and any changes
When you become liable to register for VAT, you must tell HMRC using the prescribed form and give all the required details. If any of the information you previously gave …
View legislation →Notify HMRC of VAT registration and any changes
When your business becomes liable to register for VAT you must send HMRC a notification using the official form. Once you are registered, you also have to tell HMRC within …
View legislation →Notify HMRC of VAT registration and any changes
If your business becomes liable to register for VAT, you must tell HMRC using the prescribed form and provide all required details. Once you are registered, you also have to …
View legislation →Notify HMRC of VAT registration and any changes
When your business becomes liable to register for VAT you must inform HMRC using the prescribed form. Once you are registered, you also have to tell HMRC within 30 days …
View legislation →Notify HMRC of VAT registration and changes
If you need to register for VAT or are already VAT‑registered, you must inform HMRC using the prescribed form. Any change to your business name, structure, ownership or any event …
View legislation →Notify HMRC of VAT registration, changes and supply status
If your business becomes liable for VAT you must send HMRC the prescribed registration notification form. You also have to tell HMRC within 30 days of any change to your …
View legislation →Notify HMRC of VAT representative appointment and any changes
If you are appointed as a VAT representative for another business or individual, you must inform HMRC within 30 days of the appointment, providing the details and evidence of the …
View legislation →Notify HMRC of VAT representative appointment and any changes
If you are appointed as a VAT representative for another business, you must tell HMRC about your appointment within 30 days, using the form they provide and attaching proof of …
View legislation →Notify HMRC of VAT representative appointment and any changes
If your business is appointed to act as a VAT representative for another entity, you must tell HMRC within 30 days, providing the details and proof required by the notice …
View legislation →Notify HMRC of VAT representative appointment and any changes
If your business is appointed as a VAT representative for another trader, you must tell HMRC within 30 days, supplying the details and proof of your appointment. You also have …
View legislation →Notify HMRC of VAT representative appointment and any changes
If you are appointed as a VAT representative for another business, you must tell HMRC within 30 days using the prescribed form and provide proof of the appointment. You also …
View legislation →Notify HMRC of VAT representative appointment and changes
If you are appointed as a VAT representative for another business, you must tell HMRC about your appointment within 30 days and give the required details. You also have to …
View legislation →Notify HMRC of your appointment as a VAT representative and keep details up‑to‑date
If you are appointed as a VAT representative for another taxable person, you must tell HMRC in the prescribed form within 30 days and include the required details and a …
View legislation →Notify HMRC of your current address
If HMRC issues a monitoring notice that applies to you at the end of a tax quarter, you must tell HMRC your up‑to‑date address. You have 30 days after the …
View legislation →Notify HMRC of your NI‑EU distance‑sale VAT option
If you have chosen the special UK VAT option for sending goods from Northern Ireland to an EU member state, you must tell HMRC in writing at least 30 days …
View legislation →Notify HMRC of your VAT option for NI‑EU distance sales
If your business chooses the special VAT option for sending goods from Northern Ireland to EU member states, you must tell HMRC in writing at least 30 days before the …
View legislation →Notify HMRC of your VAT option for NI‑EU distance sales
If your business has chosen the VAT option that applies to sending goods from Northern Ireland to an EU member state, you must tell HMRC in writing at least 30 …
View legislation →Notify HMRC of your VAT option for NI‑EU distance sales
If you have chosen the VAT option that lets you sell goods from Northern Ireland to an EU Member State, you must tell HMRC in writing at least 30 days …
View legislation →Notify HMRC of your VAT representative appointment and any changes
If you are appointed as a VAT representative for another business, you must tell HMRC in writing within 30 days, providing the details they require and proof of your appointment. …
View legislation →Notify HMRC of your VAT representative appointment and any changes
If you are appointed as a VAT representative for another taxable person, you must tell HMRC within 30 days, providing the details and proof of your appointment. You also have …
View legislation →Notify HMRC to elect not to be VAT exempt
If your business would normally be exempt from VAT under regulation 32B but you want to charge VAT instead, you must let HMRC know before the next accounting period starts. …
View legislation →Notify HMRC when eligibility or UK presence ends
If your business (or the group you belong to) stops being eligible for the Plastic Packaging Tax, or if the representative member no longer has a UK establishment, you must …
View legislation →Notify HMRC when relying on community‑benefit exemption
If your business operates as a bookmaker and you claim that a pool bet is exempt because it is made for community benefit, you must tell HMRC (the Commissioners) about …
View legislation →Notify HMRC when taxable supplies exceed £230,000
If your business’s taxable sales go over £230,000 in any 12‑month period or in a single month, or you become eligible to register for VAT as a group, division or …
View legislation →Notify HMRC when taxable supplies exceed £230,000 or group status changes
If your business’s taxable sales go above £230,000 in a 12‑month period or in any single month, you must tell HMRC in writing within 30 days. You also have to …
View legislation →Notify HMRC when taxable supplies exceed £230,000 or other VAT registration events
If your business’s taxable supplies go above £230,000 in a year or in any single month, or you become eligible for group or division VAT registration or associate with another …
View legislation →Notify HMRC when taxable supplies exceed £230,000 or registration status changes
If your business makes taxable supplies worth more than £230,000 in a 12‑month period (on its certification anniversary) or in any 30‑day period, you must tell HMRC in writing. You …
View legislation →Notify HMRC when taxable supplies exceed £230,000 or registration status changes
If your business’s taxable sales in any 12‑month period go above £230,000, or in any single month go above £230,000, you must tell HMRC in writing. You also have to …
View legislation →Notify HMRC when taxable supplies exceed £230,000 or VAT eligibility changes
If your business’s taxable supplies reach more than £230,000 in a year or in any month, or you become eligible to register for VAT as a group or division, or …
View legislation →Notify HMRC when taxable supplies exceed £230,000 or VAT status changes
If your business’s taxable sales reach more than £230,000 in a year (checked on your certification anniversary) or in any 30‑day period, you must tell HMRC in writing. You also …
View legislation →Notify HMRC when VAT registration thresholds are met
If your business’s taxable supplies exceed £230,000 in a 12‑month period or in any 30‑day stretch, or if you become eligible for group or division VAT registration or associate with …
View legislation →Notify HMRC when VAT thresholds or registration status change
If your business’s taxable sales rise above £230,000 in any 12‑month period or in any 30‑day period, or if you become eligible to register for VAT as a group, a …
View legislation →Notify HMRC when VAT turnover exceeds £230,000 or registration status changes
If your business’s taxable supplies go above £230,000 in a year, or above £230,000 in any month, you must send a written notice to HMRC within 30 days. You also …
View legislation →Notify HMRC when your VAT‑taxable turnover exceeds £230,000 or you join a VAT group/division
If your business’s taxable sales go above £230,000 in a year (checked each certification anniversary) or in any 30‑day period (checked each month), you must send a written notice to …
View legislation →Notify HMRC when you want a tax review
If you have appealed a tax decision and want HMRC to review the issue, you must send HMRC a notification saying you require a review. You can only do this …
View legislation →Notify service provider of relevant electronic payments and generate references
If your business runs payroll through Real Time Information and you pay employees using an approved electronic method, you must create a unique reference for each payment, include it in …
View legislation →Pass on promoter reference number to relevant parties
If your business is notified of a promoter reference number under the Theatre Tax Relief scheme, you must share that number with anyone you reasonably expect to be, or become, …
View legislation →Provide any VAT‑required notice for your partnership
If your business is a partnership and a VAT notice must be sent, all partners are jointly responsible for making sure it’s given. Any one partner can send the notice, …
View legislation →Provide employee liability information to the transferee before a transfer
If you are transferring part or all of your business to another company, you must give the buyer a written (or easily accessible) pack of information about every employee who …
View legislation →Provide notice to purchaser when claiming a bad‑debt VAT deduction
If your business is VAT‑registered and you write off a customer’s debt (for a supply made before 1 Jan 2003) you must send that customer a written notice within 7 …
View legislation →Receive partner's Shared Parental Pay notice and information
When one of your employees adopts a child and their partner plans to claim Statutory Shared Parental Pay (adoption), you must be given the partner’s notice and supporting details at …
View legislation →Request HMRC's permission for a late appeal
If you miss the deadline to lodge an appeal against an HMRC decision, you must send a written request to HMRC asking them to accept a late appeal. HMRC will …
View legislation →Send written notice to purchaser when claiming a VAT bad debt
If you are claiming a VAT bad‑debt from a taxable customer for a supply that took place before 1 January 2003, you must send the customer a written notice within …
View legislation →Send written notice to purchaser when you make a VAT bad‑debt claim
If you (as a trader) are claiming a VAT bad‑debt relief for a supply made before 1 January 2003 and the buyer is VAT‑registered, you must send the buyer a …
View legislation →Send written notice to VAT‑registered customer when claiming a bad‑debt deduction
If you are claiming a VAT deduction for a bad debt on a supply that was made before 1 January 2003 to a customer who is also VAT‑registered, you must …
View legislation →Serve PAYE transfer notices on time
If your PAYE responsibility changes – for example when an employee moves to a new employer, a new assessment is issued, or HMRC finishes an inspection – you must send …
View legislation →Submit a tax deduction appeal to the tribunal
If you question whether basic‑rate tax should be deducted from an employee’s reserve pay, you can appeal to the PAYE tribunal. The tribunal will decide whether the deduction is correct, …
View legislation →Allow HMRC to examine and sample declared goods and pay any fees
If you make a customs, export or outward‑processing declaration and HMRC tells you the goods must be examined or sampled (or they need to take samples to give you a …
View legislation →Amend pre‑1998 reimbursement arrangements to include required provisions
If your business set up any VAT reimbursement arrangements before 11 February 1998, you must change those arrangements by 11 March 1998 to add the specific provisions listed in regulation …
View legislation →Appeal personal liability notice within 30 days
If HMRC serves you with a personal liability notice for your company's PAYE debt, you can contest it, but you must write to HMRC within 30 days of receiving the …
View legislation →Claim a refund after withdrawing a customs declaration
If you decide to cancel a customs declaration and you have already paid import duty for that declaration, the regulation allows you to reclaim the amount you paid. You need …
View legislation →Comply with accreditation terms and conditions
If your business seeks or holds accreditation under this part of the Income Tax Act, you must follow all the terms set out in the regulations and any additional conditions …
View legislation →Comply with VAT duties as a personal representative
If a VAT‑registered individual dies or becomes unable to act and someone such as a personal representative, bankruptcy trustee, receiver or liquidator takes control of their assets, that person must …
View legislation →Comply with VAT obligations as a personal representative
If a VAT‑registered individual dies or can’t manage their affairs, the person handling their estate – such as an executor, trustee, liquidator or other representative – must keep up with …
View legislation →Discharge tax obligations of non‑UK residents you represent
If your business acts as a UK representative for a company or person that lives outside the UK, you must treat any UK tax duties that apply to that non‑resident …
View legislation →Do not apply for remission of duty in specified cases
If your business imports goods that fall into the categories listed in Regulations 75‑78, you must not ask HMRC to reduce or waive the import duty. In practice this means …
View legislation →Do not re‑apply for customs approval when barred by time limits
If you have previously received a customs approval that was later annulled or revoked, you must not submit a new application for the same approval while the statutory waiting period …
View legislation →Follow any extra invoicing rules when the customer is in a non‑cooperating country
If the person who issues an invoice to you is based in a country that does not have a mutual‑assistance agreement with the UK, the tax authority can require you …
View legislation →Give HMRC consent to receive electronic information
HMRC can send you tax‑related documents by email or another approved digital method, but only if you have agreed to receive them that way. If you want to receive electronic …
View legislation →Issue credit note when VAT rate changes
If the VAT rate (or the treatment of a supply as exempt, zero‑rated or reduced‑rate) changes after you have issued an invoice and the customer has later made an election …
View legislation →Personal representatives must fulfil contractor’s CIS duties
If a contractor in the Construction Industry Scheme dies, the people handling their estate (personal representatives) have to step into the contractor’s shoes and carry out all the CIS duties …
View legislation →Provide VAT invoice on request of taxable customers
If your business is VAT‑registered and you sell goods or services as a retailer, you must give a VAT invoice when a customer who is also VAT‑registered asks for one. …
View legislation →Provide written undertakings and repay VAT refunds as required
If you claim a VAT refund that involves paying back consumers, you must give HMRC a signed written undertaking at the same time as the claim. The undertaking must list …
View legislation →Take steps to resolve disputes before HMRC reviews
When HMRC is set to review a tax matter under sections 223 B or 223 C, you must first try to resolve the disagreement yourself and give HMRC any evidence …
View legislation →Treat bundled article 6 and article 5 services as construction work
If you are supplying services that fall under Article 6 of SI 2019/892 (specified services) and you package them together with Article 5 services as one single supply, the whole …
View legislation →Update pre‑1998 VAT reimbursement arrangements by 11 March 1998
If your business has a VAT refund scheme that was set up before 11 February 1998, you must tidy it up by 11 March 1998. Add the required details from …
View legislation →Zero‑rate VAT on qualifying excise goods supplied to non‑taxable persons
If your business supplies excise‑duty goods from Northern Ireland to a buyer who is not VAT‑registered in another EU Member State, and you move the goods in line with the …
View legislation →Account and pay VAT based on invoice value for EU acquisitions
If you buy goods from another EU country and the purchase date is set by when the invoice is issued, you must calculate the VAT you owe only on the …
View legislation →Account for and pay VAT at the duty point for certain goods
If you sell (or buy) dutiable goods and the actual supply or acquisition happens before the official duty point, you must calculate the VAT as if it were chargeable on …
View legislation →Account for and pay VAT on dutiable goods before the duty point
If your business supplies dutiable goods, or buys them from another EU Member State, and the supply or acquisition happens before the customs duty point, you must work out the …
View legislation →Account for and pay VAT on dutiable goods supplied before the duty point
If your business sells (or buys) dutiable goods and the transaction happens before the customs duty point, you must work out the VAT using that duty point (or a later …
View legislation →Account for and pay VAT on goods supplied before the duty point
If you sell (or acquire) goods that are subject to customs duty and the sale or acquisition happens before the customs duty is actually due, you must calculate the VAT …
View legislation →Account for and pay VAT on imported goods based on invoice value
If your business brings goods into the UK from another EU member state and you use the supplier’s invoice date to decide when you acquired the goods, you only need …
View legislation →Account for and pay VAT on imported goods using the invoice amount
When you buy goods from another EU Member State and the acquisition date is set by the invoice, you must calculate the VAT you owe only on the amount shown …
View legislation →Account for and pay VAT only on the invoice value
If your business buys goods from another EU member state and the time of acquisition is set by the issue of the supplier’s invoice, you must calculate the VAT due …
View legislation →Account for and pay VAT on time and keep records for 6 years
If your business makes taxable supplies, you must work out the VAT due and pay it to HMRC by the deadline for the accounting period in which you receive payment …
View legislation →Account for and pay VAT using the duty point for dutiable goods
If your business supplies dutiable goods, or buys them from another EU/EEA member state, and the supply or acquisition happens before the customs duty is due (the “duty point”), you …
View legislation →Account for and pay VAT when supply occurs before duty point
If you sell or acquire dutiable goods and the supply or acquisition happens before the duty point, you must calculate the VAT based on that duty point (or a later …
View legislation →Account for and pay VAT when supply precedes the duty point
If your business supplies or buys dutiable goods and the transaction happens before the customs duty point, you must still record the VAT and pay it in the VAT period …
View legislation →Account for and pay VAT when supply precedes the duty point
If you sell (or acquire) dutiable goods and the actual supply or acquisition happens before the customs duty point, you must still treat the VAT on those goods as due …
View legislation →Account for and pay VAT when supply precedes the duty point
If your business supplies or acquires dutiable goods and the supply or acquisition happens before the customs duty point, you must work out the VAT using that duty point (or …
View legislation →Account for and pay VAT when supply precedes the duty point
If your business sells goods or buys goods from another EU member state and the supply happens before the customs duty is due, you must calculate the VAT as if …
View legislation →Account for and pay VAT when supply precedes the duty point
If you sell (or import) goods that are subject to VAT and the date you supply or acquire them comes before the official VAT point (the duty point), you must …
View legislation →Account for VAT and keep supporting invoices for 6 years
You must pay the VAT you owe by the deadline for the accounting period in which you receive payment for a supply, and you can claim input tax in the …
View legislation →Account for VAT and keep supporting records
If your business uses the cash‑accounting scheme, you must calculate the VAT you owe and pay it by the deadline for each accounting period. You can also claim input tax …
View legislation →Account for VAT and retain supporting documents
You must calculate the VAT due on each sale and pay it to HMRC by the deadline for the accounting period in which you receive payment (unless an exception applies). …
View legislation →Account for VAT and retain supporting invoices and receipts
You must work out the VAT due on each supply, include it in your VAT return and pay it by the deadline for the accounting period in which you receive …
View legislation →Account for VAT at the earliest of fee receipt, invoice or cessation
When you provide legal services as a barrister or advocate, you must treat the supply as happening on the first of three events – the day you get paid, the …
View legislation →Account for VAT on barrister/advocate services at the earliest of payment, invoice or cessation
If you provide legal services as a barrister (or an advocate in Scotland), you must treat the supply as having taken place on the earliest of three dates – when …
View legislation →Account for VAT on capital goods when leaving flat‑rate scheme
If your business stops using the flat‑rate VAT scheme but you have claimed input tax on capital items and never sold those items, HMRC will treat the goods as if …
View legislation →Account for VAT on excise goods sold to non‑taxable EU customers
If your business sells goods that attract excise duty (e.g., alcohol, tobacco, fuel) to a customer who is not registered for VAT in another EU Member State, you must treat …
View legislation →Account for VAT on excise goods supplied to non‑taxable persons
If your business sells goods that are subject to excise duty (such as alcohol, tobacco or fuel) to a customer who is not registered for VAT in another EU Member …
View legislation →Account for VAT on excise‑goods supplied to non‑taxable persons abroad
If your business sells goods that carry excise duty (for example alcohol, tobacco or energy products) to someone who is not registered for VAT in another EU Member State, you …
View legislation →Account for VAT on excise goods supplied to non‑taxable persons in other EU states
If your business sells goods that are subject to excise duty (for example alcohol, tobacco or fuel) to a customer who is not registered for VAT in another EU member …
View legislation →Account for VAT on excise goods supplied to non‑taxable persons in other EU states
If your business sells goods that are subject to excise duty (e.g., alcohol, tobacco, fuel) to a customer who is not registered for VAT in another Member State, you must …
View legislation →Account for VAT, pay on time and keep supporting invoices for 6 years
You must calculate the VAT due on each supply and pay it to HMRC by the deadline for the accounting period in which you receive payment. You can reclaim input …
View legislation →Adjust contract payments to reflect plastic packaging tax
If you sell a chargeable plastic packaging component and, after the contract is signed, the plastic packaging tax is applied or changes, you can (and should) adjust the price you …
View legislation →Adjust employee fuel benefit payments when they fail to pay
If an employee hasn’t paid the amount they owe for private car or van fuel by 1 June after the tax year the fuel was provided, you as the employer …
View legislation →Adjust final benefit payment if employee hasn’t fully paid the making‑good amount
If an employee hasn’t paid all of the ‘making‑good’ amount for a taxable benefit (for example fuel benefit) before you make the final main relevant payment for the tax year, …
View legislation →Adjust import duty for price reductions on defective goods
If you import goods that turn out to be defective and the seller reduces the price to compensate you within one year of the customs declaration, you must treat the …
View legislation →Adjust output tax by making a negative entry
When a specific VAT adjustment (as required by regulation 172H(2)) arises, you must reduce the VAT you owe by entering a negative amount in the VAT‑payable part of your VAT …
View legislation →Adjust PAYE when tax is withheld during a strike
If a trade dispute means you cannot pass on the tax that should be deducted from employees' wages, you must reduce the PAYE you send to HMRC for that period …
View legislation →Adjust VAT output tax entries when revising previous entries
If you have already recorded output VAT for a supply and later need to change that record, you must also record a matching increase to the VAT you owe for …
View legislation →Adjust VAT output tax entry for same supply
If you have already recorded VAT on a supply (under regulation 172L) and later need to adjust that supply (under regulation 172I), you must also make a matching positive entry …
View legislation →Adjust VAT output tax for supplies covered by section 55A(6)
If your business must make a VAT adjustment under section 55A(6), you need to record a negative entry for the output tax in the same accounting period as the original …
View legislation →Adjust VAT payable entry for output tax changes
If you have already recorded VAT on a supply (under regulation 172L) and later need to record a correction for the same supply (under regulation 172I), you must also add …
View legislation →Adjust VAT payable for readjusted output tax
If you have already recorded VAT on a supply and later make a further adjustment for the same supply, you must also record a matching increase in the VAT you …
View legislation →Adjust VAT payable for specific supplies
If you are entitled to adjust VAT under section 26AB(2) for supplies that fall within section 55A(6), you must record a negative entry in the VAT payable part of your …
View legislation →Adjust VAT payable when you amend a previous output‑tax entry
If you have already recorded a VAT output‑tax entry for a supply (under regulation 172L) and later need to make a further adjustment for the same supply (under regulation 172I), …
View legislation →Adjust VAT payable when you readjust output tax
If you have already recorded output tax for a supply and later need to adjust that output tax, you must also increase the VAT‑payable amount in the same accounting period …
View legislation →Adjust VAT payable when you re‑adjust output tax for a supply
If you have already recorded a VAT adjustment for the input side of a supply (Reg 172L) and later record an adjustment for the output side of the same supply …
View legislation →Allocate payments to each supply according to VAT rules
When your business receives a single payment that covers more than one supply you have made, you must split that payment and assign each part to the relevant supply. The …
View legislation →Allow members to opt‑in to a union’s political fund
If your union runs a political fund, it must give every member a clear way to choose whether to contribute and must state exactly how much of any regular fee …
View legislation →Be exempt from VAT payment on insignificant amounts
If the VAT you owe is extremely small, your authorising state can let you skip paying it entirely. This means you don’t have to include that tiny amount in your …
View legislation →Calculate and deduct tax on employee benefits via PAYE
If your business provides a specified benefit (for example a company car or other non‑cash perk) to an employee, you must work out the cash value of that benefit, split …
View legislation →Calculate and pay apprenticeship levy for the first month of the tax year
At the start of each tax year you must work out how much apprenticeship levy your business owes for April. Use your total monthly pay bill, apply the 0.5% rate, …
View legislation →Calculate and pay duty on hydrocarbon products using pre‑2011 rates for Aug‑Dec 2012
If your business deals with fuels or other products that attract duty under the Hydrocarbon Oils Duty Act, you must apply the old duty rates (as if the Finance Act …
View legislation →Calculate and pay the apprenticeship levy each month
For every month after the first month of the tax year you must work out how much apprenticeship levy you owe using the steps set out in the regulations, then …
View legislation →Calculate and pay VAT using flat‑rate percentage
If you operate under the VAT flat‑rate scheme, you must work out the VAT you owe for each accounting period by applying the prescribed flat‑rate percentage to your total taxable …
View legislation →Calculate PAYE tax on later payments using aggregate totals
If you pay an employee more than once in the same PAYE period (or tax week) and you’re using the non‑cumulative tax code, you must work out the tax for …
View legislation →Calculate VAT as a flat‑rate percentage of turnover
If you are registered for the VAT flat‑rate scheme, you must work out the VAT you owe by applying the prescribed percentage to your total sales (turnover) for each accounting …
View legislation →Calculate VAT as a flat‑rate percentage of turnover
If your business uses the VAT flat‑rate scheme, you must work out the VAT you owe for each accounting period by applying the prescribed flat‑rate percentage to your total sales …
View legislation →Calculate VAT as a percentage of turnover for flat‑rate traders
If your business uses the VAT flat‑rate scheme, you must work out the output tax you owe by applying the prescribed percentage to your total turnover for each accounting period. …
View legislation →Calculate VAT due as a flat‑rate percentage of turnover
If your business uses the VAT flat‑rate scheme, you don’t work out VAT on each individual sale. Instead, for every accounting period you must treat the VAT you owe as …
View legislation →Calculate VAT using flat‑rate percentage
If your business uses the VAT flat‑rate scheme, you must work out the VAT you owe by applying the correct flat‑rate percentage to your total turnover for each accounting period. …
View legislation →Charge and pay UK VAT on excise goods sold to non‑taxable persons in another Member State
If your business sells goods that carry excise duty (such as alcohol, tobacco or fuel) to a customer who is not VAT‑registered in another EU country, you must treat that …
View legislation →Charge UK VAT on excise goods supplied to non‑taxable people abroad
If you sell goods that are subject to excise duty (for example alcohol, tobacco or spirits) to a person who is not a taxable business in another EU country, you …
View legislation →Charge VAT at the standard rate (no less than 15%)
If you sell goods or provide services, you must add VAT at your country’s standard rate – the minimum set by the law is 15%. In the UK the current …
View legislation →Charge VAT on all taxable supplies
If your business supplies goods or services in the UK, you must add the appropriate VAT to the price (unless the supply is exempt) and pass that VAT on to …
View legislation →Charge VAT on excise goods supplied to non‑taxable persons in other EU states
If your business sells goods that are subject to excise duty – such as alcohol, tobacco or fuel – to a customer who is not a taxable person in another …
View legislation →Claim and use television tax credit
If your company qualifies for a television tax credit, you must submit a claim to HMRC. Once the claim is approved, HMRC will pay the credit, which you can use …
View legislation →Claim a refund of an incorrectly low import duty
If HMRC or the customs authority gives you a lower duty rate by mistake, you can ask them to pay back the difference. You must prove the mistake and show …
View legislation →Claim repayment of over‑paid import duty
If HMRC’s liability notice shows you’ve been charged a higher import duty because the wrong rate was used, you can get the excess amount back. You need to check the …
View legislation →Claim VAT repayment on eligible imports or supplies
If you import goods or receive supplies and the VAT on them can’t be deducted as normal input tax, you can ask HMRC to refund that VAT. This right applies …
View legislation →Continue paying SSP if you end employment to avoid liability
If you dismiss an employee mainly to escape having to pay Statutory Sick Pay, you must still keep paying SSP for the period they were already entitled to. The payments …
View legislation →Deduct and remit CIS payments to HMRC correctly
If you pay a company subcontractor, you must deduct the required CIS amount from that payment and send it straight to HMRC. HMRC will then use the money to cover …
View legislation →Deduct and remit tax on income‑taxable payments
When you pay wages, interest, royalties, dividends or any other sum that will be taxed, you must withhold the correct amount of income tax at the time of payment and …
View legislation →Deduct and repay tax on a cumulative basis
As an employer you must calculate PAYE tax using the cumulative method, adding together each employee’s earnings and allowances for the whole tax year up to the current pay period. …
View legislation →Deduct basic‑rate tax from reserve pay
When you pay a reservist’s reserve pay, you must withhold income tax at the basic rate at the moment you make the payment. You only skip the deduction if HMRC …
View legislation →Deduct flat‑rate compensation from your VAT and claim any refund
If you buy agricultural products or services from a farmer who uses the flat‑rate scheme and you pay the flat‑rate compensation, you can subtract that amount from the VAT you …
View legislation →Deduct income tax from lump‑sum payments at the correct rate
Whenever your business makes a lump‑sum payment to a person, you must withhold income tax at the appropriate rate. Use the rate the recipient has notified you of; if they …
View legislation →Deduct or repay tax on pension payments using the HMRC‑issued code
When you pay a UK‑resident pensioner and HMRC has sent you a tax code for that person, you must use that code to work out how much tax to deduct …
View legislation →Deduct or repay tax using employee’s PAYE code
Whenever you pay an employee, you must withhold (or give back) tax based on the employee’s PAYE tax code that you hold for them. You must do this even if …
View legislation →Deduct PAYE and remit tax when paying participant from trustee‑paid capital receipt
If a trustee pays your company an amount that represents a participant’s employment income (for example from a share‑based incentive plan), you must treat that payment like a salary. You …
View legislation →Deduct PAYE tax from irregular employee payments on the correct reference date
If you pay an employee on an irregular schedule (for example, not weekly or monthly), or you make more than one payment in the same tax week, you must work …
View legislation →Deduct PAYE tax on each relevant payment using non‑cumulative rates
Whenever you pay an employee, you must withhold income tax using the tax tables as if the payment were made on the first day of the tax year, based on …
View legislation →Deduct PAYE tax on payments to contractor’s employees when directed by HMRC
If HMRC tells you (the business that is paying) that a contractor’s staff are working for you, you must treat the payment you make to the contractor as if it …
View legislation →Deduct PAYE tax using HMRC‑issued code after employee’s code is issued
When you pay an employee – for example a salary, bonus or pension – after HMRC has sent you a tax code for that employee (and you don’t have a …
View legislation →Deduct tax at basic/emergency rate when no P45 and tax code unknown
If you hire an employee who does not give you a P45 and you have not yet received a tax code for them (including the specific expatriate cases), you must …
View legislation →Deduct tax at higher rate for employees with higher rate code
When one of your employees has a higher‑rate PAYE tax code, you must withhold income tax at the higher rate from their wages. The usual cumulative or non‑cumulative calculation rules …
View legislation →Deduct tax at the additional rate for employees with that code
If one of your staff has the ‘additional rate’ tax code, you must withhold tax at the higher (additional) rate when you run payroll. The normal cumulative or non‑cumulative PAYE …
View legislation →Deduct tax from holiday pay
Whenever you pay an employee their holiday (vacation) pay, you must withhold income tax at the basic rate that is in force at that moment. The tax you deduct must …
View legislation →Deduct tax using emergency code when employee has no P45
If you start paying a new employee who has not given you a P45, you must work out their tax on a cumulative basis using the emergency tax code. Do …
View legislation →Determine correct import duty for imported goods
When you bring goods into the UK you must work out how much import duty you owe. The amount is set by the UK customs tariff and may be changed …
View legislation →Do not deduct PAYE tax from reserve pay unless HMRC says it is due
If you pay reserve pay to a military reservist, you must not withhold PAYE tax from that pay unless HMRC has issued a determination that the tax is payable. When …
View legislation →Do not pay Class 3 contributions if not entitled
If you already pay Class 1 or Class 2 National Insurance, or your earnings for a tax year meet the qualifying earnings level, you cannot also make a voluntary Class …
View legislation →Ensure customers pay your flat‑rate compensation
If you supply agricultural products or services under the flat‑rate scheme, your customer (another VAT‑registered buyer) must pay the flat‑rate compensation along with the price. This means you do not …
View legislation →Give written undertaking and reimburse consumers within 90 days
When you claim a VAT repayment you must hand HMRC a signed written undertaking. The undertaking promises that you will be able to identify the consumers you have (or will) …
View legislation →Include all import costs when calculating VAT on imported goods
When you bring goods into the UK, the amount you use to work out the VAT you must pay isn’t just the customs value. You also have to add any …
View legislation →Include royalties in customs transaction value for import duty
If you import goods and you have to pay a royalty or licence fee that is linked to those goods and is a condition of the sale, you must add …
View legislation →Notify HMRC and repay any VAT due within 14 days
If you have made a VAT repayment claim and the regulations say you must repay some VAT, you must tell HMRC about it and pay the amount straight away – …
View legislation →Notify HMRC and repay any VAT over‑payment within 14 days
If HMRC tells you, after a VAT repayment claim, that you must return money, you must first send the required notification and then make the repayment. Both must be done …
View legislation →Notify HMRC and repay any VAT you’re required to within 14 days
If HMRC decides that you must repay VAT after a claim, you must tell them the decision and pay the amount back without waiting for a demand. You have 14 …
View legislation →Notify HMRC of import duty liability and make the required payment
If your business brings goods into the UK that attract import duty, you must tell HMRC you owe the duty and pay it (or provide a guarantee). You also need …
View legislation →Pay 10% betting duty on non‑financial spread bets
If your business is a bookmaker that offers non‑financial spread bets in the UK, you must calculate the profit you make from those bets each accounting period and pay a …
View legislation →Pay 15% general betting duty on Chapter 1 pool bet profits
If your business operates Chapter 1 pool betting, you must work out the profit you make from those bets each accounting period and pay HMRC a duty of 15% of …
View legislation →Pay 3% betting duty on financial spread bets
If your business acts as a bookmaker in the UK and accepts financial spread bets, you must work out the profit you make from those bets each accounting period and …
View legislation →Pay accelerated tax amount when HMRC issues a notice
If HMRC sends you an accelerated payment notice while a tax enquiry is under way, you must pay the amount shown on the notice within the time limit set out …
View legislation →Pay aggregate PAYE Settlement Agreement amount to HMRC
You must pay the total amount you owe under any PAYE Settlement Agreement (PSA) for the previous tax year to HMRC by 19 October after that tax year ends. This …
View legislation →Pay air passenger duty on each UK flight
If you run an airline that operates flights into, out of or within the UK, you must pay an air passenger duty for every passenger boarding those flights. The tax …
View legislation →Pay air passenger duty on every ticket sold
If you run an airline or sell air tickets for UK‑operated flights, you must pay a duty to HMRC on every passenger. The duty’s rate is set in the Act, …
View legislation →Pay and recover PAYE tax when succeeding a business with an ongoing trade dispute
If you take over another business while a trade dispute is still active, the former employer must still make any PAYE payments to HMRC and send an extra tax return …
View legislation →Pay and report apprenticeship levy for UKCS certificate holders
If your business holds a UK continental shelf workers certificate, you must calculate, pay and submit the apprenticeship levy to HMRC. The levy and its return must be filed in …
View legislation →Pay any costs imposed by Commissioners on SDLT decisions
When the Commissioner decides on a Stamp Duty Land Tax matter, you have to pay all costs that the decision may impose – for example, court or administrative fees. The …
View legislation →Pay any deemed employer PAYE debt (and interest) within 30 days
If HMRC tells you that you owe PAYE tax as a deemed employer, you must send the full amount to HMRC within 30 days of that notice. Any interest that …
View legislation →Pay any export duty that HMRC imposes on goods you export
If you export goods from the UK, HMRC may charge you an export duty based on the rules set out in the regulations. When a duty is imposed you must …
View legislation →Pay any Section 208 penalty within 30 days of HMRC notice
If HMRC decides you owe a penalty under section 208, they will send you a notice that names the tax period. You must pay the full amount of that penalty …
View legislation →Pay any shortfall when workers are under the National Minimum Wage
If you pay a qualifying employee less than the legal minimum wage for any pay period, you must calculate the shortfall and pay the higher amount of either the difference …
View legislation →Pay apprenticeship levy by the correct deadline
If your business owes apprenticeship levy, you must send the payment within 17 days after the tax month ends when you use an approved electronic method, or within 14 days …
View legislation →Pay CIS tax via approved electronic method
If HMRC issues you an electronic payment notice for Construction Industry Scheme tax, you must pay the amount using an approved electronic method such as BACS, iDeal or similar. This …
View legislation →Pay Class 1B secondary NI contributions for PAYE settlement agreements
If your business has a PAYE settlement agreement – an arrangement where you pay your employees’ income tax to HMRC – you must also pay a Class 1B secondary National …
View legislation →Pay corporation tax instalments on schedule
If your business is a large company, you must split your corporation tax bill for the accounting period into two parts. A set percentage (60%, 72% or 88% depending on …
View legislation →Pay corporation tax instalments on the scheduled dates
If your company is classed as a large company for corporation tax, you must not pay the whole bill at once. Instead you split the liability into up to four …
View legislation →Pay customs fees when importing or exporting goods
If your business imports, exports or processes goods through UK customs, you must pay any applicable import duty or fee. Customs will charge a fee when it accepts, verifies or …
View legislation →Pay customs fees within the required time
If HMRC tells you that you owe a customs fee, you must pay it in the way and within the time they specify – usually within 30 days of the …
View legislation →Pay deducted tax to HMRC on time
If you’re a contractor in the construction industry, any tax that you have had deducted from your invoice payments must be paid straight to HMRC within a strict deadline – …
View legislation →Pay excise duty on goods you handle
If your business deals with alcohol, tobacco, fuel, or other goods that attract excise duty, you must calculate, pay and declare that duty on time. This section confirms that failure …
View legislation →Pay general betting duty (excise tax)
If your business takes bets, you must pay the general betting duty – an excise tax on betting activity – to HMRC. The duty is calculated on your betting turnover …
View legislation →Pay general betting duty on time
If your business accepts bets (or provides betting facilities) you must calculate the general betting duty for those bets and pay it at the end of each accounting period. The …
View legislation →Pay General Betting Duty on your betting profits
If your business operates as a bookmaker and accepts general bets, you must work out your profit for each accounting period and pay a betting duty of 15% of that …
View legislation →Pay high‑income child benefit charge
If your adjusted net income for a tax year is over £60,000 and you (or your partner) receive Child Benefit, you must pay a tax charge back to HMRC. The …
View legislation →Pay HMRC fee for destruction of seized goods
If HMRC seizes and destroys goods you were in possession of (or own), they can charge you a fee for that destruction. Your business must pay the fee as invoiced, …
View legislation →Pay HMRC fees for import duty related functions
If you bring goods into the UK or deal with any import duty, HMRC can charge you a fee for certain services they perform. When HMRC applies a fee, you …
View legislation →Pay HMRC fees for special treatment of hazardous goods
If your business brings in goods that are combustible, inflammable or otherwise hazardous and HMRC requires extra care or treatment for storing, transporting or sampling those goods, HMRC will charge …
View legislation →Pay HMRC fee when you request a site inspection (commercial or dwelling premises)
If you ask an HMRC officer to inspect your premises for a customs duty check, HMRC can charge you a fee. The fee is only levied if the premises are …
View legislation →Pay import duty and ensure accurate customs declarations
Whenever you import goods that attract import duty, the person named on the customs declaration – or anyone who has the goods under their control when they enter the UK …
View legislation →Pay import duty on goods imported into the UK
Whenever you bring chargeable goods into the United Kingdom you must pay customs import duty. The duty is calculated according to HMRC’s customs rules and is payable when the goods …
View legislation →Pay import duty when notified by HMRC after a carnet declaration
If you import goods using an ATA or CPD carnet, HMRC’s claim (for an ATA carnet) or non‑discharge notice (for a CPD carnet) is treated as official notice that you …
View legislation →Pay income tax on earnings each tax year
You must work out how much income your business earns in a tax year and pay income tax on that amount. Any reliefs that apply (e.g. foreign income rules, care …
View legislation →Pay income tax on estate income (unless de minimis amount)
If you are responsible for administering a deceased person’s estate, you must treat any income the estate receives as taxable and pay the appropriate income tax, unless that income is …
View legislation →Pay inheritance tax by the required deadline
When a chargeable transfer of value occurs – for example when someone dies or makes a gift that attracts inheritance tax – you (or the personal representative of the estate) …
View legislation →Pay inheritance tax on chargeable transfers
When your business or personal assets are transferred in a way that is chargeable for inheritance tax (for example, gifts, inheritances, or certain trusts), you must calculate the value transferred …
View legislation →Pay inheritance tax on settlement assets at each ten‑year anniversary
If you are acting as a trustee of a settlement, you must calculate the value of any relevant property in the settlement immediately before each ten‑year anniversary and pay the …
View legislation →Pay interest on any PAYE tax that is paid late
If your business does not pay the PAYE tax it owes by the legal due date, HMRC will charge interest from that date until you pay. The interest is calculated …
View legislation →Pay interest on late import duty
If your business owes import duty and you don’t pay it by the due date, you must also pay interest on the overdue amount. The interest starts the day after …
View legislation →Pay Machine Games Duty to HMRC
If your business runs amusement or other machine games, you now have to pay an excise duty called Machine Games Duty instead of the old licence duty. You must calculate …
View legislation →Pay or recover PAYE adjustment after RTI amendment
If you submit a Real‑Time Information (RTI) amendment that changes your PAYE liability, you must pay any increase to HMRC for the final tax period of that tax year. If …
View legislation →Pay or recover tax differences for each PAYE period
If your business does not use Real‑Time Information for PAYE, you must work out the tax you owed (A) and any repayment due (B) for each tax period. When the …
View legislation →Pay outstanding PAYE tax if you’re a director
If your company fails to deduct, account for, or pay the PAYE tax it owes, HMRC can send you a personal liability notice. The notice tells you exactly how much …
View legislation →Pay PAYE tax owed if employer fails to deduct
If tax that should have been taken from your wages isn’t paid to HMRC within 30 days and you were paid knowing the employer deliberately didn’t deduct it (or the …
View legislation →Pay plastic packaging tax on chargeable components you produce or import
If your business makes a plastic packaging component that falls under the chargeable definition, you must pay the plastic packaging tax on it. The same applies if you import such …
View legislation →Pay plastic packaging tax on chargeable items you produce or import
If your business makes a plastic packaging component in the UK, or brings one into the UK for your business, you become liable to pay the plastic packaging tax on …
View legislation →Pay plastic packaging tax on time
You must pay the plastic packaging tax for every accounting period, using the amount you report on your tax return. The payment has to be made by the same deadline …
View legislation →Pay pool betting duty and keep supporting records
If your business runs a pool betting (e.g., football pools) you must pay the pool betting duty to HMRC when it is due and retain records of those payments. Failing …
View legislation →Pay pool betting duty on Chapter 2 pool bets
If you run a bookmaker that offers Chapter 2 pool betting, you must work out the profit you make from those bets each accounting period and pay a duty of …
View legislation →Pay pool betting duty on Chapter 2 pool bets
If your business operates as a bookmaker and takes Chapter 2 pool bets, you must calculate the pool betting duty on the profit from those bets and pay it when …
View legislation →Pay pool betting duty to HMRC
If your business runs a pool betting scheme you must calculate the pool betting duty due and pay it to HMRC. The duty is payable on the betting turnover and …
View legislation →Pay remote gaming duty on your profits
If your business provides remote gaming services, you must calculate and pay remote gaming duty on the profits you make each accounting period. For companies, the company and its directors …
View legislation →Pay remote gaming duty to HMRC
If your business provides remote gambling services (e.g., online casino or betting) you must pay the remote gaming duty that HMRC sets. The duty starts from the date HMRC announces …
View legislation →Pay required National Insurance contributions
If you employ people, work for an employer, or are self‑employed, you must pay the National Insurance contributions (Class 1, 1A, 1B, 2, 3, 3A or 4) that fund state …
View legislation →Pay SDLT by the filing deadline
When you buy or otherwise deal with land, you must pay any Stamp Duty Land Tax (SDLT) that becomes due by the date you must file your SDLT return. The …
View legislation →Pay Stamp Duty Reserve Tax on relevant agreements
If you are the party (referred to as “B”) to an agreement that falls under Section 87 of the Finance Act 1986, you must pay any Stamp Duty Reserve Tax …
View legislation →Pay statutory paternity pay for eligible adoption cases
If one of your employees meets the adoption‑related criteria (26 weeks continuous employment, earnings above the lower earnings limit, and has chosen to receive statutory paternity pay), you must pay …
View legislation →Pay statutory paternity pay to eligible employees
If one of your employees qualifies for statutory paternity pay – they have the right relationship to the child, have been with you for at least 26 weeks up to …
View legislation →Pay statutory shared parental pay when ending contracts to avoid liability
If you end an employee’s contract after they have worked for at least eight weeks and you do so mainly to avoid paying statutory shared parental pay, you must still …
View legislation →Pay statutory sick pay only in cash (no in‑kind benefits)
When an employee is entitled to Statutory Sick Pay you must give them a monetary payment – usually via payroll or bank transfer. You cannot count meals, accommodation, board, services …
View legislation →Pay tax due on trust income as settlor
If you have set up a trust, you (the settlor) are the person responsible for any tax charged under this part of the Income Tax Act. In some cases a …
View legislation →Pay tax on income you receive
If your business receives any income – or you have a right to it – you are the one who must pay the tax due on that income. In practice …
View legislation →Pay the authorised customs fee for imports
If you are importing goods into the UK, HMRC may charge you a fee for customs services. This regulation sets out that the fee cannot exceed the costs HMRC actually …
View legislation →Pay the default surcharge to HMRC within 30 days
If HMRC sends you a default notice and a surcharge notice for a payment you owe under the Construction Industry Scheme, you must pay the surcharge. The amount is based …
View legislation →Pay the full inheritance tax bill even if jointly liable
If more than one person is named as liable for the same inheritance tax, each of you must pay the whole amount. In practice this means you cannot rely on …
View legislation →Pay the HMRC fee for non‑working day attendance requests
If HMRC asks you to attend a vehicle or premises on a Sunday or other non‑working day for a vehicle/ship report or an export, you may be charged a fee. …
View legislation →Pay the specified amount to HMRC within 30 days
If HMRC serves you with a transfer notice, you must send the amount they specify to the address they give, and you must do it within 30 days of the …
View legislation →Pay VAT by the due date when filing your return
When you submit your VAT return you must also pay the net VAT amount due. If the tax authority has set a different payment date or requires interim payments, you …
View legislation →Pay VAT on goods re‑imported after overseas repair or processing
If you temporarily export goods from Northern Ireland for repair, adaptation, or other processing abroad and then bring them back, you must treat the import as if the work was …
View legislation →Pay VAT on goods re‑imported after overseas repair or processing
If you export goods from Northern Ireland to be repaired, processed, adapted or re‑worked abroad and then bring them back, you must treat the re‑import as if the work had …
View legislation →Pay VAT on goods re‑imported to NI after repair abroad
If your business sends goods out of Northern Ireland to be repaired, processed or adapted outside the EU and then brings them back, you must treat the re‑import as if …
View legislation →Pay VAT on goods re‑imported to Northern Ireland after overseas repair
If you export goods from Northern Ireland for repair, processing or adaptation outside the EU and then bring them back, you must treat the import as if the work had …
View legislation →Pay VAT on goods removed from a warehousing regime on the correct deadline
If your business stores excisable goods in a specified or Northern Ireland warehouse and you are VAT‑registered, you must pay the VAT due on those goods when they are taken …
View legislation →Pay VAT on imported goods
When you bring goods into the UK you must account for the import VAT. Depending on the rules set by HMRC you may have to pay the VAT when the …
View legislation →Pay VAT on intra‑Community purchases even if you’re a non‑taxable legal person
If your organisation is a non‑taxable legal person (such as a charity or other non‑commercial body) and you buy goods from another EU country, you still have to pay VAT. …
View legislation →Pay VAT on investment gold transactions
If your business buys investment gold or certain gold products that are treated as VAT‑liable through Article 198, you may be the party who must pay the VAT. You must …
View legislation →Pay VAT only on the amount shown on the invoice for EU acquisitions
When you buy goods from another EU member state and the acquisition date is set by the supplier’s invoice, you must calculate and remit VAT only on the value that …
View legislation →Pay VAT only on the invoice amount for EU acquisitions
If you buy goods from another EU member state and the purchase is timed by the issue of the supplier’s invoice, you must calculate and pay VAT only on the …
View legislation →Pay VAT on re‑imported goods after overseas processing
If you send goods from Northern Ireland out of the EU for repair, processing, adaptation or re‑working and then bring them back, you must pay VAT on the re‑import as …
View legislation →Pay VAT on re‑imported goods after overseas repair or processing
If you send goods abroad for repair, processing, adaptation or re‑working and then bring them back to the UK, you must treat the import as if the work had been …
View legislation →Pay VAT on re‑imported goods after overseas repair or processing
If you send goods abroad for repair, processing, adaptation, making‑up or re‑working and you plan to bring them back, you must treat the re‑import as a domestic supply for VAT …
View legislation →Pay VAT on re‑imported goods after overseas repair or processing
If you send goods abroad for repair, processing, adaptation or re‑working and then bring them back, you must treat the import as if the work had been done in the …
View legislation →Pay VAT on re‑imported goods after overseas repair or processing
If you send goods abroad for repair, processing, adaptation, or re‑working and then bring them back, you must treat the re‑import as if the work had been done in the …
View legislation →Pay VAT on re‑imported goods after overseas repair or processing
If your business sends goods out of Great Britain for repair, processing, adaptation or re‑work and then brings them back, you must pay import VAT on their return as if …
View legislation →Pay VAT on re‑imported goods after overseas repair or processing
If you send goods abroad for repair, adaptation or other processing and plan to bring them back, you must pay import VAT as though the work had been done in …
View legislation →Pay VAT on re‑imported goods after overseas repair or processing
If you send goods from Northern Ireland abroad for repair, processing, adaptation or re‑working and then bring them back, you must treat the import as if the work had been …
View legislation →Pay VAT on re‑imported goods and retain supporting records
If you send goods from Northern Ireland abroad for repair, processing or adaptation and then bring them back, you must treat the import as if the work had been done …
View legislation →Pay VAT on re‑imported goods as if treatment done in NI
If you export goods from Northern Ireland for repair, processing or adaptation abroad and then bring them back, you must treat the VAT on the re‑importation as if the work …
View legislation →Pay VAT on re‑imported goods temporarily exported for repair
If you export goods from Northern Ireland to a country outside the EU for repair, processing or adaptation and then bring them back, you must treat the re‑import as if …
View legislation →Pay VAT on re‑imported goods treated abroad
If you temporarily export goods for repair, processing or adaptation outside Great Britain and then bring them back, you must pay VAT on the re‑import as if the work had …
View legislation →Pay VAT on removed warehouse goods by the specified deadline
If your business is VAT‑registered and approved to use the excise deferred‑payment scheme for goods stored in a specified or Northern Ireland warehouse, you must pay the VAT due on …
View legislation →Pay VAT on time and retain supporting invoices
You must calculate the VAT due on each supply, pay it to HMRC by the deadline for that accounting period, and keep a dated, receipted VAT invoice and any receipt …
View legislation →Pay VAT when filing your VAT return
If your business is registered for VAT, you must pay the net VAT you owe at the same time you submit your VAT return. HMRC may set a different payment …
View legislation →Pay VAT when removing goods from a fiscal warehouse
If your business takes goods out of a VAT‑warehouse (or goods are treated as supplied when removed), you must pay the VAT that becomes due at that moment. The payment …
View legislation →Pay VAT when you file your VAT return
If you’re a VAT‑registered business, you must pay the full amount of VAT you owe at the same time you submit your VAT return. HMRC can put a different deadline …
View legislation →Provide a guarantee to extend the import duty payment deadline
If you owe import duty and another notified party is in breach, you can get a year to pay only if you give HMRC a guarantee. By providing that guarantee …
View legislation →Provide an HMRC‑approved guarantee for import duty liabilities
If your business imports goods and may have to pay import duty, you must give HMRC a guarantee that covers the amount of duty (and any related charges) and keep …
View legislation →Provide security as specified by HMRC notice
If HMRC sends you a notice saying you must give security – a deposit or guarantee – you must do so. The notice will tell you how much, how it …
View legislation →Provide security for betting or gaming tax liabilities
If HMRC believes you might not pay your betting, pool betting or remote gaming duties, they can send you a notice asking you to provide security (e.g. a bank guarantee …
View legislation →Record VAT output tax adjustments in your VAT account
If you have already recorded output tax for a supply and later need to adjust that amount, you must add a positive entry to the VAT payable part of your …
View legislation →Repay any plastic packaging tax credits you were not entitled to
If your business has received a plastic packaging tax credit that you were not eligible for, or if you lose eligibility after receiving it, you must pay that amount back …
View legislation →Repay erroneous customs duty remission within 10 days
If HMRC later decides that a customs duty remission or repayment you received was a mistake, they will notify you. You must return the money (plus any interest HMRC paid …
View legislation →Repay excess tax recovered from trustees if liability is reduced
If you have recovered tax from a trustee because a chargeable event increased your tax bill, and later HMRC recalculates your tax and reduces the amount you actually owe, you …
View legislation →Repay tax deducted from payments to non‑UK residents when required
If your business has deducted tax from a payment to a non‑UK resident under the Income Tax (Trading and Other Income) Act, you must adjust that deduction by repaying tax. …
View legislation →Repay tax to employees on unpaid leave and record nil payments
If an employee is on unpaid leave, receives no pay on a normal pay day, and personally asks you to do so, you must work out any tax that would …
View legislation →Repay tax within 14 days after the repayment period ends
If your business owes a repayment under the Plastic Packaging Tax arrangements, you must pay it to HMRC without waiting for a demand. The repayment has to be made within …
View legislation →Repay VAT and notify HMRC within 14 days after 90‑day period
If you have made a VAT repayment claim and HMRC tells you you must repay, you must send the repayment and any required notification to HMRC within 14 days after …
View legislation →Repay VAT to HMRC and notify them within 14 days
If HMRC tells you that a VAT claim you made must be repaid, you must send the repayment and any required notification to HMRC without waiting for a demand. The …
View legislation →Repay VAT to HMRC and notify them within 14 days
If HMRC tells you, under the VAT Regulations, that you must repay VAT after a claim, you must send the repayment and any required notice to HMRC within 14 days …
View legislation →Repay VAT to HMRC and notify them within 14 days
If HMRC tells you that you must repay VAT (under the relevant VAT regulations), you must send the payment and any required notification to HMRC without waiting for a formal …
View legislation →Repay VAT to HMRC and notify within 14 days
If, after a VAT claim, you are told you must pay back tax, you must make that repayment and send any required notice to HMRC within 14 days of the …
View legislation →Repay VAT to HMRC and send required notification
If HMRC tells you that you must repay VAT under regulation 43C, you must pay the amount and send any required notice to HMRC without waiting for a demand. Both …
View legislation →Repay VAT to HMRC and send required notification within 14 days
If HMRC tells you that a VAT repayment you have received must be returned, you must pay the amount back and send any required notice within 14 days after the …
View legislation →Repay VAT to HMRC within 14 days and notify them
If HMRC tells you that you must repay VAT (under regulation 43C), you must send the money back and any required notification within 14 days after the 90‑day waiting period …
View legislation →Repay VAT to HMRC within 14 days and send required notice
If HMRC decides that you must repay VAT after you have made a claim, you must send the repayment and any required notification to HMRC within 14 days of the …
View legislation →Report auction or sale and pay VAT within 21 days
If you run an auction or sell goods that are treated as supplied under Schedule 4 paragraph 7, you must, within 21 days of the sale, send HMRC a detailed …
View legislation →Set off or reclaim excess PAYE tax after certification
If you end up overpaying PAYE because of a tax certification you issued, you’re allowed to either cancel the extra amount against tax you owe later on, or get that …
View legislation →Set off overpaid apprenticeship levy before claiming a refund
If your business has paid more apprenticeship levy than required in a tax year, you must first use that overpayment to reduce any other PAYE‑related taxes you owe. Only after …
View legislation →Stop VAT scheme and pay correct VAT when withdrawn
If HMRC decides you must leave a VAT scheme – for example because you’ve been convicted of a VAT offence, received a penalty, failed to leave when told, or the …
View legislation →Submit written undertakings and repay VAT claims to consumers
When you make a VAT repayment claim, you must give HMRC a signed written undertaking that names any consumers you have or will reimburse. You must then pay the full …
View legislation →Use emergency tax code for new employees and deduct tax non‑cumulatively
When you hire someone and you don’t have a P45, you must treat the emergency tax code as if HMRC gave it to you. Record that code on your deductions …
View legislation →Withdraw Enterprise Investment Scheme (EIS) relief if later found not due
If you have claimed EIS tax relief and it is later decided that the relief should not have been given, you must give the relief back. You can only withdraw …
View legislation →Withdraw from VAT scheme and pay VAT due on cessation
If your business is operating a VAT scheme and you are convicted of a VAT offence, receive a penalty, fail to leave the scheme when required, or HMRC decides you …
View legislation →Act as a director while disqualified (bankruptcy‑related)
If you act as a company director, or take part in running a company, while you are an undischarged bankrupt or subject to a bankruptcy‑related restriction order, you commit a …
View legislation →Act as director while bankrupt or under restrictions
If you act as a company director, or take part in setting up or running a company, while you are an undischarged bankrupt or subject to a bankruptcy, debt‑relief or …
View legislation →Appoint a non‑natural person as director
If a company tries to appoint a corporation, partnership or any other legal person as a director (instead of a natural person), the appointment is void and the company, the …
View legislation →Arrange sub‑contracted hire booking knowing the subcontractor will breach licence conditions
If you are a licensed private‑hire operator and you pass a booking on to another operator, you commit an offence if you know that the second operator will break the …
View legislation →Be liable for a body’s theatre‑tax‑relief offence
If a company or partnership commits an offence under section 277A (relating to stop notices) and a director, manager, partner or other senior person either consents to it, turns a …
View legislation →Breach of walking possession agreement
If your business owes VAT and HMRC has taken possession of your goods under a walking possession agreement, you must not remove those goods from the premises without HMRC’s consent. …
View legislation →Conceal or destroy documents after a conduct notice
If, after HMRC has issued a conduct notice (or warned that one will be issued), you hide, destroy or otherwise dispose of any document that HMRC could reasonably ask for, …
View legislation →Conceal or destroy documents after HMRC informal notice
If HMRC writes to you telling you a document may be needed for a tax notice and you hide, destroy or arrange for it to be hidden or destroyed (or …
View legislation →Conceal or destroy documents required by HMRC
If HMRC (by way of a notice under section 255) tells you to produce a document and you hide, destroy, or arrange for the destruction of that document – even …
View legislation →Conduct involving evasion or misstatement of plastic packaging tax
If your business carries out actions that amount to evading or misstating the plastic packaging tax – i.e. conduct that must have involved committing the fraud or misstatement offences under …
View legislation →Corporate officer liable for tax offence
If your company commits a tax offence covered by the Finance Act 2014, any director, general manager, secretary or similar officer who was in post at the time can also …
View legislation →Disclose confidential monitoring information
If you are an employer or employee and you reveal any monitoring data about employees or job applicants that was obtained under the Fair Employment (Monitoring) Regulations, you commit a …
View legislation →Disclose or use VAT registration information unlawfully
If you reveal or use VAT registration details in breach of the rules set out in section 8 of the Small Business, Enterprise and Employment Act 2015, you commit a …
View legislation →Dishonest evasion of Stamp Duty Land Tax
If you or your business deliberately carry out dishonest actions to avoid paying Stamp Duty Land Tax – for example by claiming an unauthorised relief, rebate or deferring payment you …
View legislation →Fail to comply with an information request from the Pubs Code Adjudicator
If you deliberately ignore a written notice from the Pubs Code Adjudicator demanding documents or information (or you do not provide it by the deadline), you commit a criminal offence. …
View legislation →Fail to comply with information duties under tax‑avoidance‑scheme rules
If you are a promoter (or any person) of a tax‑avoidance scheme and you do not fulfil the information, return or notification duties set out in sections such as 236B, …
View legislation →Fail to deliver inheritance tax account
If you are required to send an inheritance‑tax account (under sections 216 or 217) and you do not do so, you commit an offence. You will be hit with a …
View legislation →Fail to deliver SDLT return on time
If you are required to send a Stamp Duty Land Tax (SDLT) return and you miss the filing deadline, you commit an offence. You will be hit with a flat‑rate …
View legislation →Fail to ensure plastic packaging tax compliance as a tax representative
If you act as a tax representative for a non‑resident taxpayer under the plastic packaging tax, you must make sure that taxpayer meets all its tax obligations. Failing to secure …
View legislation →Fail to keep and preserve required stamp duty land tax records
If you buy land and the transaction is not a notifiable SDLT transaction, you must keep records that prove this and preserve them for the required period. Failing to do …
View legislation →Fail to keep required gold transaction records
If your business does not keep the records or provide the information that the regulations under the Finance Act 1999 require for gold transactions, you commit an offence. HMRC can …
View legislation →Fail to keep the central register statement up‑to‑date
If a private company does not keep the statement it must send to Companies House up‑to‑date (or fails to correct it when the company’s register of members is changed), the …
View legislation →Fail to pay betting, pool betting or remote gaming duty
If your business is required to pay general betting duty, pool betting duty or remote gaming duty and you do not pay it, you breach the Finance Act. That failure …
View legislation →Fail to pay the national minimum wage
If you employ someone who is entitled to the national minimum wage and you do not pay them at least the minimum rate for any pay‑reference period, you commit a …
View legislation →Fail to provide security or appoint UK representative
If your business is required to be registered for theatre tax relief and HMRC tells you to provide security or to appoint a UK representative and you do not do …
View legislation →Fail to retain applicant data or give false information
If you run a registered concern in Northern Ireland, you must collect each job applicant’s name and address, keep the information and any decision records for three years, and ensure …
View legislation →Fail to retain employee monitoring records
If your business does not keep the written information and the determinations about an employee for three years after that employee leaves, and you have no reasonable excuse, you are …
View legislation →Fail to submit a correct monitoring return
If your business submits a monitoring return to the Commission that is not prepared according to the Fair Employment Regulations or is missing required information, and you cannot show a …
View legislation →Fraudulently evade betting or gaming duty
If you knowingly take steps to avoid paying general betting duty, pool betting duty or remote gaming duty, you commit a criminal offence. On conviction you could face up to …
View legislation →Fraudulently evade plastic packaging tax
If you knowingly help, or take steps towards, avoiding the plastic packaging tax – for example by claiming a tax credit or a refund you are not entitled to – …
View legislation →Give incorrect zero‑rating certificate
If you (or your business) provide a certificate to a supplier claiming that a supply is eligible for zero‑rating or reduced VAT when it is not, you commit an offence. …
View legislation →Knowingly facilitate fraudulent tax evasion
If you knowingly help or are involved in a fraudulent scheme to evade Stamp Duty Land Tax, you are committing a criminal offence. On conviction you could be sentenced to …
View legislation →Knowingly facilitate fraudulent VAT evasion
If you intentionally help, or take steps to help, anyone to cheat on VAT – for example by hiding sales, false invoicing or claiming a credit you aren’t entitled to …
View legislation →Make false statements on plastic packaging tax returns
If you provide a document or information to HMRC about the plastic packaging tax that you know is false, or you act recklessly or intend to deceive, you have committed …
View legislation →Provide false information on employment monitoring return
If you knowingly give false information to anyone gathering data for a Fair Employment monitoring return, or you put false information into the return yourself without a reasonable excuse, you …
View legislation →Provide false information to HMRC about a chargeable transfer
If your business supplies HMRC with incorrect information or documents – either deliberately (fraud) or carelessly (negligence) – about a transfer that would normally be subject to Inheritance Tax, you …
View legislation →Unauthorised disclosure of VAT information
If you reveal VAT registration numbers, business names, addresses, or the value of supplies that you have obtained under the VAT Act – for example to competitors or the public …
View legislation →Use or supply restricted fuel for private pleasure craft
If you use, supply or allow restricted fuel (rebated fuel or marked oil) to be used as fuel for a private pleasure craft, you commit an offence. On conviction you …
View legislation →Account for and keep VAT records for six years
You must calculate and pay any VAT due by the deadline for the accounting period in which you receive payment for a supply, and you must retain a dated, receipted …
View legislation →Account for free services and private‑use goods in the correct VAT period
If your business supplies free services (or services listed in a Treasury order) or makes goods available for private use, you must treat those supplies as occurring on the last …
View legislation →Account for VAT and keep supporting records
When you receive payment for a taxable supply you must work out the VAT due and pay it by the deadline for that accounting period. You also need to keep …
View legislation →Account for VAT and retain invoices for six years
You must calculate, report and pay any VAT you owe by the deadline for the accounting period in which you receive payment for a supply. You also need to obtain …
View legislation →Account for VAT and retain invoices/receipts for six years
You must pay the VAT you owe on each supply by the deadline for the accounting period in which you receive payment, and you must keep a dated VAT invoice …
View legislation →Account for VAT at the correct time on construction supplies
When you supply services (or services with goods) for building, demolition or repair work and you invoice or get paid periodically, you must treat each supply as happening at the …
View legislation →Account for VAT correctly on removal of goods
If you move goods from Northern Ireland to another EU Member State, or between EU Member States (including NI), you must only record VAT payable in your VAT account when …
View legislation →Account for VAT correctly on removed goods
If your business moves goods between Northern Ireland and other EU Member States and the removal falls under the specific Removal Order rules, you must not record any VAT payable …
View legislation →Account for VAT correctly on removed goods
If your business moves goods from Northern Ireland to another EU member state, or between EU member states (including to Northern Ireland), you must not record any VAT payable for …
View legislation →Account for VAT each time you receive payment or issue an invoice on construction contracts
If you carry out construction, alteration, demolition, repair or maintenance work under a contract that pays you periodically, HMRC expects you to treat each payment you receive or each VAT …
View legislation →Account for VAT on each royalty or similar payment
If you provide a service and the total price isn’t fixed at the time you do the work, any later royalty‑type payments you receive (or invoice for) must be treated …
View legislation →Account for VAT on goods removed to/from NI and EU
If you move goods from Northern Ireland to another EU Member State, or between EU Member States (including NI), you must handle the VAT accounting correctly. You should not record …
View legislation →Account for VAT on goods removed to/from NI and the EU
If you move goods between Northern Ireland and any EU Member State (or between two EU Member States) under the specific Removal Order rules, you must not record any VAT …
View legislation →Account for VAT on removed goods correctly
If your business moves goods between Northern Ireland and an EU Member State, or between Member States (including NI), and the removal meets the specific conditions set out in the …
View legislation →Account for VAT on removed goods correctly
When you move goods between Northern Ireland and another EU Member State (or between Member States) and the move falls under the specified removal rules, you must not record any …
View legislation →Account for VAT when goods from outside the UK are paid for or removed
When you sell goods that are treated as supplied from outside the United Kingdom, you must treat the supply as having taken place at the moment you receive payment. If …
View legislation →Adjust output tax by making a negative entry
When a VAT adjustment is required under regulation 172H(2), you must reduce the VAT you owe by entering a negative amount in the VAT‑payable part of your VAT account for …
View legislation →Adjust output tax by making a negative entry in your VAT account
When regulation 172H(2) tells you to record an output‑tax entry, you must also record a matching negative entry in the VAT payable part of the same accounting period. The two …
View legislation →Adjust output tax by making a negative entry in your VAT account
When you need to correct the amount of VAT you owe (as required by another VAT rule), you must enter a negative amount in the VAT payable part of your …
View legislation →Adjust output tax by making a negative VAT entry
If you need to correct the output VAT you have reported, you must record a negative entry in the VAT‑payable part of your VAT account for the same accounting period. …
View legislation →Adjust output tax with a negative entry in your VAT account
If you need to change the amount of VAT you owe on your sales (as required by regulation 172H(2)), you must record a negative entry in the VAT payable part …
View legislation →Adjust output tax with a negative VAT entry
If you are required to make a VAT adjustment under regulation 172H(2), you must record a negative amount in the VAT‑payable part of your VAT account for the same accounting …
View legislation →Adjust output VAT in your VAT account as required
If you are entitled to adjust the VAT you owe under section 55A(6), you must record a negative entry in the VAT‑payable part of your VAT account for the same …
View legislation →Adjust VAT account after correcting a supply entry
If you first record VAT on a supply using regulation 172L and later correct that same supply with regulation 172I, you must also make a matching positive entry in the …
View legislation →Adjust VAT account entries when supply status changes
If the price of a sale changes so that it now falls under (or no longer falls under) the special reverse‑charge rules for missing‑trader fraud, you must update your VAT …
View legislation →Adjust VAT account for input‑tax repayment
If you have to repay input tax because a claim has been made on a VAT deduction you claimed, you must record a negative entry in your VAT account for …
View legislation →Adjust VAT account for input‑tax repayment claims
If your business has claimed VAT on a purchase as input tax and you later receive a repayment claim for part or all of that VAT, you must record a …
View legislation →Adjust VAT account for repaid input tax
If your business has claimed input VAT on a purchase and later a repayment claim is made, you must record a negative entry in your VAT account for the accounting …
View legislation →Adjust VAT account for repayment claims
If you have claimed input VAT on a purchase and later make a claim for a repayment, you must record a negative entry in your VAT account for the accounting …
View legislation →Adjust VAT accounts when a supply changes its missing‑trader fraud status
If the price of a supply you sell or buy goes up or down and that change means the supply now falls inside, or moves out of, the special missing‑trader …
View legislation →Adjust VAT accounts when a supply’s status changes for missing‑trader fraud
If the price you charge for a sale goes up and the supply then falls under the missing‑trader fraud rules, or if the price goes down and it no longer …
View legislation →Adjust VAT accounts when a supply’s tax status changes
If the price of a product or service changes so that it now falls under (or no longer falls under) the anti‑fraud rules in section 55A(6), you and your customer …
View legislation →Adjust VAT accounts when a supply’s tax status changes
If the price you charge (or pay) for a supply changes so that it either starts to fall under, or stops falling under, the special anti‑fraud rules in section 55A(6), …
View legislation →Adjust VAT accounts when a supply’s VAT status changes
If the price of a supply you sell or buy goes up or down and that change means the supply now falls under (or no longer falls under) the special …
View legislation →Adjust VAT accounts when a supply’s VAT status changes
If the price of a sale or purchase changes so that the supply either becomes subject to, or stops being subject to, the anti‑fraud rule in section 55A(6) of the …
View legislation →Adjust VAT account to restore input tax credit
If your business has claimed a repayment of input tax, lodged the VAT return for that period and paid the VAT due, you must record a further entry in your …
View legislation →Adjust VAT account to restore input tax credit when you pay for supplies
If you have claimed an input tax repayment on a purchase and later pay part or all of the price for that supply, you must increase your VAT account by …
View legislation →Adjust VAT account when you later pay for a supply
If your business has claimed a repayment of input VAT for a purchase, filed the VAT return and paid any VAT due, and then you pay part or all of …
View legislation →Adjust VAT account when you later pay for a supply after claiming input tax repayment
If you have claimed an input tax repayment in a VAT period and later pay part or all of the price for that supply, you must record a corrective entry …
View legislation →Adjust VAT output tax entries for supplies under section 55A(6)
If you have to adjust the VAT you charge on a supply that falls under section 55A(6), you must record a negative entry in the VAT‑payable part of your VAT …
View legislation →Adjust VAT output tax entries for the same supply
If you have already recorded a VAT adjustment for a supply (under regulation 172L) and later make another adjustment for the same supply (under regulation 172I), you must also increase …
View legislation →Adjust VAT output tax for qualifying supplies
If you have a supply that falls under the VAT adjustment rules (section 55A (6)), you must record a negative entry in your VAT account to reduce the output tax …
View legislation →Adjust VAT records when a supply starts or stops being covered by section 55A(6)
If the price you charge for a supply changes so that the supply either becomes subject to, or ceases to be subject to, the special missing‑trader fraud rules (section 55A(6) …
View legislation →Adjust VAT records when a supply’s tax status changes
If the price you charge for a good or service goes up or down and that change makes the supply fall under (or out of) the special missing‑trader fraud rules …
View legislation →Adjust your VAT account for output tax adjustments
If you make an output‑VAT adjustment under section 55A(6), you must record a matching negative entry in the VAT‑payable part of your VAT account for the same accounting period. If …
View legislation →Adjust your VAT account when you later pay for a supply
If you have claimed a repayment of input tax for a purchase and later pay part or all of the purchase price that was still unpaid at the end of …
View legislation →Allocate input tax on mixed‑use services to taxable supplies
If your business pays VAT on services such as accounting, legal, advertising or similar that you use for both financial supplies and other activities, you must split that VAT proportionally. …
View legislation →Allocate input tax to investment gold correctly
If your VAT‑registered business buys, transforms or sells investment gold, you can only reclaim the VAT on costs that relate directly to that gold. Any costs that are shared with …
View legislation →Allocate payment amounts to each VAT supply correctly
If you sell more than one item or service to the same customer and they pay you with a single amount, you must split that payment between the individual supplies. …
View legislation →Allocate payments to each supply in your VAT records
When you sell more than one product or service to the same customer and receive a single payment that covers those sales, you must split that payment between the supplies. …
View legislation →Allocate received payments to each supply correctly
If you sell more than one supply to the same customer and they pay you in a single sum, you must split that payment across the individual supplies. Use the …
View legislation →Allocate VAT between goods and credit on hire‑purchase payments
If your business sells goods and also provides credit under a hire‑purchase, conditional sale or credit sale agreement, you must split every payment you receive into a part that relates …
View legislation →Apply correct VAT on excise goods to non‑taxable EU customers
When you sell excise‑duty goods (such as alcohol, tobacco or energy products) to a customer who is not registered for VAT in another EU Member State, you must treat the …
View legislation →Apply zero‑rate VAT on eligible excise goods supplies to non‑taxable EU customers
If you sell excise goods (e.g., alcohol, tobacco) that are moved from Northern Ireland to a EU member state and the buyer is not registered for tax there, you must …
View legislation →Apportion input VAT on specified services used for financial supplies
If your business pays VAT on services such as accounting, legal, advertising or similar, and you use those services both for making financial supplies (e.g. loans, insurance or other regulated …
View legislation →Attribute input tax to taxable supplies for foreign and specified goods/services
If your business pays VAT on imported goods or services that you use partly for taxable sales (including foreign sales that would be taxable if made in the UK, or …
View legislation →Attribute input VAT correctly to investment‑gold supplies
If your business supplies investment gold, buys gold to turn into investment gold, or uses services that change gold’s form, you can only reclaim VAT on costs that relate directly …
View legislation →Attribute input VAT to investment gold supplies and keep records
If your business sells, produces or transforms investment gold, you can only reclaim VAT on the costs that relate directly to that gold. You must work out what proportion of …
View legislation →Calculate and attribute input tax to taxable supplies
For every VAT accounting period you must work out how much of the VAT you have paid (input tax) can be reclaimed. You do this by identifying which purchases are …
View legislation →Calculate and attribute input tax to taxable supplies
Each VAT accounting period you must work out how much VAT you can reclaim by attributing the input tax on your purchases to the parts of your business that make …
View legislation →Calculate and attribute input tax to taxable supplies
For each VAT accounting period you must work out how much VAT you can reclaim by attributing the input tax to the supplies that are taxable. You must allocate all …
View legislation →Calculate and claim fixed‑rate writing‑down allowance each accounting period
If your company chooses the fixed‑rate writing‑down allowance (under s.730), you must each accounting period add a tax debit equal to the lower of 4% of the asset’s cost or …
View legislation →Calculate and keep a written record of recycled plastic content
If your business is required to register for Plastic Packaging Tax, you must work out what percentage of each plastic packaging component is made from recycled plastic. You can do …
View legislation →Calculate and record taxable use of capital items for VAT
If your business owns a capital item (e.g., plant, equipment or a building) that is used for both taxable and exempt supplies, you must work out each period how much …
View legislation →Calculate and record taxable use of each capital item
If your business owns a capital item (for example a building, plant or equipment) that you use for both taxable and exempt supplies, you must work out each year (or …
View legislation →Calculate and record the cost of any building used in your trade
When you buy or build a property that you use for your business, you must work out the building’s cost for tax purposes. Use the lower of market value or …
View legislation →Calculate taxable use of capital items for VAT input tax
If you own a capital item such as equipment or a building and have reclaimed VAT on it, you must work out how much of that VAT relates to making …
View legislation →Charge UK VAT on excise goods sold to non‑taxable EU customers
If your business sells excise goods such as alcohol, tobacco or energy to a customer in another EU member state who is not registered for VAT there, you must treat …
View legislation →Collect and keep Shared Parental Pay notices from father/partner
When one of your staff (or their partner) wants to claim Shared Parental Pay for a birth, you must receive a written notice from them at least eight weeks before …
View legislation →Collect and retain employee notice and evidence for Shared Parental Pay
When a mother employee tells you she wants to claim Shared Parental Pay, you must receive her written notice showing how many weeks she and the partner intend to take, …
View legislation →Collect written Protestant/Catholic status from staff and applicants
You must get a written statement from every employee about whether they are Protestant, Roman Catholic, or neither. If you don’t already have one, you must ask them in writing …
View legislation →Create and retain a signed written PAYE Settlement Agreement
When you use a PAYE Settlement Agreement (PSA) you must put it in writing – paper or electronic – and have both you and HMRC sign and date it. The …
View legislation →Deduct PAYE tax on post‑termination payments and keep records
If you make a payment to a former employee after they have left, and that payment becomes a PAYE‑eligible amount that wasn’t shown on their P45, you must treat it …
View legislation →Determine and record first entry‑into‑service date for new transport
When you buy a new ship, aircraft or motor‑powered vehicle you must work out the exact date it first entered service for VAT purposes. Use the delivery date, registration date …
View legislation →Determine and record plastic content of packaging components
If your business makes or imports packaging components that contain plastic, you must calculate how much plastic (and any other listed substances) each component contains and keep a written record …
View legislation →Determine taxable use of capital items for VAT input tax
If your business owns a capital asset (such as equipment or a building) that is used for both taxable and exempt supplies, you must work out how much of the …
View legislation →Ensure any business deal meets arm’s‑length commercial criteria for tax
The Income Tax Act explains what counts as a "commercial transaction" for tax purposes. If your company makes a deal that is part of or aimed at starting a trade …
View legislation →Ensure EU acquisition invoices meet prescribed requirements
When you buy goods from another EU member state, the VAT rules say the time of acquisition is based on the invoice date. You must make sure the invoice – …
View legislation →Ensure intra‑EU invoices meet legal and format rules
If you buy goods from another EU country and the acquisition date is set by the invoice issue date, you must have an invoice that is either issued by the …
View legislation →Ensure VAT zero‑rating certificates contain required information
If your business provides services on goods that are in a fiscal or other warehousing scheme and you want to zero‑rate those services for VAT, you must obtain a certificate …
View legislation →Ensure VAT zero‑rating certificates contain required information
If your business provides services that are zero‑rated because the goods are held under a fiscal or other warehousing regime, you must have a certificate that meets HMRC’s prescribed format. …
View legislation →Ensure VAT zero‑rating certificates contain the required information
If you supply services that you want to zero‑rate because the goods involved are in a fiscal or other warehousing scheme, you must obtain a certificate that includes all the …
View legislation →Ensure VAT zero‑rating certificates contain the required information
If your business provides services on goods that are in a fiscal or other warehousing regime and you want to zero‑rate those services for VAT, you must issue a certificate …
View legislation →Ensure VAT zero‑rating certificates contain the required information
When you need a VAT zero‑rating certificate for services performed on goods that are in a fiscal or other warehousing scheme, you must complete the certificate using the exact format …
View legislation →Ensure you are sole beneficial owner of any investment
When you invest in something, you must be the only person who truly owns it for tax purposes. If the investment is a loan, the person who will be repaid …
View legislation →Ensure zero‑rating certificates contain required information
If your business claims VAT zero‑rating for services performed on goods that are in a fiscal or other warehousing scheme, the supporting certificate you submit must include the exact details …
View legislation →Ensure zero‑rating certificates contain the prescribed information
If you provide services on goods that are in a fiscal or other warehousing scheme and you want those services to be zero‑rated for VAT, you must obtain a certificate …
View legislation →Exclude finance interest from customs transaction value
When you import goods using a finance agreement, you must leave out the interest charged on that finance when calculating the customs value for import duty, as long as the …
View legislation →Get and keep proper VAT invoices from foreign suppliers
If you buy goods or services from a supplier in another EU member state, that supplier must give you a VAT‑compliant invoice. You need to receive that invoice within 15 …
View legislation →Include required details on all VAT invoices
Whenever you issue a VAT invoice you must put a set list of information on it – a unique invoice number, dates, supplier and customer details, a clear description of …
View legislation →Include required details on every VAT invoice
Whenever you issue a VAT invoice, you must make sure it contains all the information set out in the Regulations – a unique invoice number, dates, supplier and customer details, …
View legislation →Include required details on every VAT invoice
Whenever you issue a VAT invoice you must put a set list of details on it – a unique invoice number, dates, supplier and customer names and addresses, description of …
View legislation →Include required details on every VAT invoice
Whenever your business issues a VAT invoice you must put a set list of information on it – a unique invoice number, dates, supplier and customer details, description of the …
View legislation →Include required details on every VAT invoice
If your business is VAT‑registered, every VAT invoice you issue must contain a set list of items – a unique invoice number, dates, supplier and customer details, a clear description …
View legislation →Include required details on every VAT invoice
If your business is VAT‑registered you must put a set list of information on each VAT invoice you issue. This includes a unique invoice number, dates, supplier and customer details, …
View legislation →Include required details on fiscal warehousing certificates
If your business supplies goods that will be placed in fiscal warehousing, you must issue a certificate that contains exactly the information set out in the form published by HMRC. …
View legislation →Include required details on fiscal warehousing certificates
When you supply goods that are to be placed in fiscal warehousing, you must issue a certificate that contains all the information set out in the form published by the …
View legislation →Include required details on fiscal warehousing certificates
When you supply goods that are to be placed in fiscal warehousing, you must issue a certificate that contains all the information set out in the form specified by HMRC …
View legislation →Include required details on fiscal warehousing certificates
When you supply goods that will be placed in fiscal warehousing, you must issue a certificate that contains all the information set out in the form the Commissioners publish. In …
View legislation →Include required information on every VAT invoice
Whenever you issue a VAT invoice you must put a set of specific details on it – a unique reference number, dates, supplier and customer names and addresses, a clear …
View legislation →Include required information on fiscal warehousing certificates
When you supply goods that are to be placed in fiscal warehousing, you must issue a certificate that contains the exact details set out by HMRC in their notice. Check …
View legislation →Include required information on fiscal warehousing certificates
When you supply goods that are going to be placed in fiscal warehousing, you must issue a certificate that contains all the details set out in the form published by …
View legislation →Include required information on VAT zero‑rating certificates
If you provide services on goods that are in a fiscal or other warehousing regime and want to zero‑rate the VAT, you must issue a certificate that contains exactly the …
View legislation →Include required information on VAT zero‑rating certificates
If your business claims zero‑VAT for services performed on goods that are in a fiscal or other warehousing regime, the supporting certificate must contain exactly the details set out in …
View legislation →Include required information on zero‑rating certificates for goods in fiscal or warehousing regimes
If your business supplies a service that you want to zero‑rate for VAT because the goods it relates to are in a fiscal or other warehousing arrangement, you must issue …
View legislation →Issue an invoice for EU supplies subject to the reverse charge
If you’re a trader in the EU supplying goods or services to a UK VAT‑registered business and you want the supply to be treated under the UK reverse‑charge rules (paragraph …
View legislation →Issue compliant invoices for VAT
When you sell goods or services that need VAT, you must issue an invoice that satisfies the EU VAT rules. The invoice can be on paper or electronic, but it …
View legislation →Issue credit note when VAT rate changes
If the VAT rate changes after you have issued a VAT invoice for a supply (and you have made an election under s.88), you must send the customer a credit …
View legislation →Issue detailed VAT invoices for lease payments
If your business lets property or equipment under a tenancy or lease that is treated as a supply of goods, you must issue a VAT invoice at the start of …
View legislation →Issue EU acquisition invoices under the supplier’s law
When you buy goods from another EU member State and the acquisition date is based on the invoice issue date, you must make sure the invoice is issued either by …
View legislation →Issue EU‑member‑state‑compliant invoice for cross‑border acquisitions
If your business buys goods from another EU member state and the acquisition date is set by the invoice issue date, you must ensure the invoice is either issued by …
View legislation →Issue fiscal warehousing certificates with required information
If you supply goods that are to be placed in fiscal warehousing, you must provide a certificate that includes all the details set out in the form the Commissioners publish. …
View legislation →Issue invoice for intra‑EU supplies
If your business (as a VAT‑registered trader) sells goods or services to a customer in another EU Member State that falls under Schedule 9ZA paragraph 6(9), you must give that …
View legislation →Issue or obtain compliant EU acquisition invoices
When you buy goods from another EU Member State and the VAT rules say the acquisition date is set by the invoice date, you must have an invoice that meets …
View legislation →Issue proper invoices for all taxable supplies
If you sell goods or services that are subject to VAT, you must give the buyer a full tax invoice every time you supply. The invoice has to contain all …
View legislation →Issue proper VAT invoice for intra‑EU supplies
If your VAT‑registered business sells goods or services to a customer in another EU member state under paragraph 6(9) of Schedule 9ZA, you must give that customer a VAT invoice. …
View legislation →Issue required invoice for intermediate supplies
When you, as an intermediate supplier, sell goods that fall under paragraph 6(2) of Schedule 9ZA, you must give your customer an invoice that meets the VAT rules. The invoice …
View legislation →Issue simplified VAT invoice for supplies ≤ £250
When you sell goods or services worth £250 or less and you are a VAT‑registered business (including in Northern Ireland), you only need to give a simplified VAT invoice. That …
View legislation →Issue simplified VAT invoices for sales up to £250
When you sell goods or services for £250 or less and you’re VAT‑registered in Northern Ireland, you only need to give a simplified VAT invoice. The invoice must show your …
View legislation →Issue simplified VAT invoices for supplies ≤ £250
When you sell goods or services worth £250 or less and you are a VAT‑registered trader in Northern Ireland (and the customer isn’t in another EU Member State), you only …
View legislation →Issue supplementary charge invoice within 45 days
If you sell goods or services and a supplementary charge becomes payable under the Finance Acts, but your original VAT invoice didn’t include that charge, you must send the customer …
View legislation →Issue VAT‑compliant invoice for intermediate supplies
If your business acts as an intermediate supplier and makes a sale that falls under paragraph 6(2) of Schedule 9ZA, you must give the customer an invoice that meets the …
View legislation →Issue VAT‑compliant invoice for intermediate supplies
If your business acts as an intermediate supplier and sells goods that have been removed to the UK, you must give your customer an invoice that meets the required VAT …
View legislation →Issue VAT invoice for EU supplies
When you sell goods or services to a customer in another EU member state that falls under the specific VAT rule, you must give them a VAT invoice that meets …
View legislation →Issue VAT invoice for services on goods in fiscal/warehousing schemes
If your business provides services on goods that are stored under a fiscal or other warehousing regime and you want to zero‑rate those services for VAT, you must give the …
View legislation →Issue VAT invoice for services under fiscal warehousing regime
If your business provides services that relate to goods held in a fiscal or other warehousing scheme, you must give the customer a VAT invoice that shows all the required …
View legislation →Issue VAT invoice for zero‑rated services within 30 days
If you provide services on goods that are in a fiscal or other warehousing scheme and you want those services to be zero‑rated for VAT, you must give the customer …
View legislation →Issue VAT invoices for lease payments with required details
If you let property and charge rent or lease payments on a periodic basis, you must treat each payment as a separate supply of goods for VAT. You need to …
View legislation →Issue VAT invoices for taxable supplies
Whenever your business makes a taxable sale of goods or services, you must give a VAT invoice (or arrange for one) that shows the required details. The invoice must be …
View legislation →Keep all required VAT records
If your business is VAT‑registered you must keep a full set of records for VAT accounting. This includes your business and accounting books, your VAT account, copies of every sales …
View legislation →Keep and maintain a detailed VAT account
If your business is registered for VAT you must keep a separate VAT account for each accounting period. The account must be split into a ‘VAT payable’ part (outgoing tax …
View legislation →Keep and maintain a VAT account for each accounting period
If your business is VAT‑registered you must keep a separate VAT account for every tax period. The account has two parts – a payable side for the VAT you owe …
View legislation →Keep and maintain VAT records electronically
If your business is VAT‑registered you must store all required VAT information in an electronic account. The account has to be kept on software that HMRC has approved, and you …
View legislation →Keep and provide a fiscal warehousing record
If you run a fiscal warehouse you must keep a detailed record of all goods stored there, in a format that HMRC approves. The record has to be kept for …
View legislation →Keep and retain VAT records for six years
If your business is VAT‑registered you must keep your accounting records and copies of all invoices that fall under the VAT scheme, and you must hold them for six years …
View legislation →Keep and retain VAT records for six years
If your business is VAT‑registered, you must keep your accounting records and a copy of every VAT invoice you issue. Store them safely and keep them for at least six …
View legislation →Keep business and invoice records for 6 years
If your business is VAT‑registered you must keep your accounting books and copies of all invoices covered by the VAT rules, and retain them for six years (or a shorter …
View legislation →Keep CIS records and let HMRC inspect them
If the contractor who pays you under the Construction Industry Scheme withholds sums that HMRC treats as payments toward your tax liability, you must keep detailed records of what you …
View legislation →Keep copies of all invoices for VAT
As a taxable person, you must keep a copy of every invoice you issue, receive or receive on your behalf – whether on paper or digitally. HMRC can ask to …
View legislation →Keep detailed records for each VAT claim
Whenever you make a claim to HMRC for a VAT refund you must keep a record of that claim. The record must show the VAT amount on each supply, the …
View legislation →Keep detailed records for each VAT claim
Whenever you make a claim to HMRC for a VAT refund (e.g. for a bad debt), you must keep a detailed record of that claim. The record must include the …
View legislation →Keep detailed records for each VAT refund claim
Whenever your business makes a claim to HMRC for a VAT refund (e.g., bad‑debt relief), you must keep a record of that claim. The record must contain specific details such …
View legislation →Keep detailed records for VAT bad debt claims
If you claim a VAT refund for a bad debt, you must keep a detailed record for each claim. The record must include the VAT amount, the accounting period, invoice …
View legislation →Keep detailed records for VAT bad‑debt refund claims
If you claim a VAT refund for a bad debt, you must keep a record of each claim with specific details – the VAT amount, the accounting period it relates …
View legislation →Keep detailed records for VAT bad‑debt refund claims
If your business claims a VAT refund because a customer has not paid (a bad debt), you must keep a record for each claim that includes the VAT amount, the …
View legislation →Keep detailed records for VAT refund claims
Whenever you make a claim to HMRC for a VAT refund (for example, a bad‑debt claim), you must keep a record of that claim. The record must contain specific details …
View legislation →Keep detailed records of VAT bad‑debt claims
If your business makes a claim to HMRC for a VAT refund on a bad debt, you must record the claim in detail. The record must include the VAT amount, …
View legislation →Keep detailed records of VAT bad‑debt claims
When you make a claim to HMRC for a VAT refund on a bad debt, you must keep a record of each claim showing the VAT amount, the accounting period …
View legislation →Keep detailed records of VAT refund claims
If your business makes a claim to HMRC for a VAT refund (for example, on a bad‑debt), you must keep a record of each claim. The record must show the …
View legislation →Keep detailed records of VAT refund claims
Whenever you make a claim to HMRC for a VAT refund (for example, on a bad debt), you must keep a record of that claim. The record must include the …
View legislation →Keep detailed VAT accounts and registers
If your business is VAT‑registered you must maintain full accounting records and specific registers of goods moved abroad within the EU. These records must be detailed enough for HMRC to …
View legislation →Keep detailed VAT records and registers for intra‑EU goods movements
If your business is registered for VAT and you send, receive or store goods that move between EU Member States, you must keep full accounting details and specific registers of …
View legislation →Keep evidence for VAT on excise goods supplied to non‑taxable persons abroad
If you sell excise‑duty goods (such as alcohol, tobacco or fuel) to a buyer who isn’t registered for VAT in another EU member state, you must retain the proper paperwork …
View legislation →Keep full VAT records
If your business is registered for VAT you must keep a complete set of records for every VAT transaction. This includes your normal accounting books, a VAT account, copies of …
View legislation →Keep invoices and documents needed to claim VAT deductions
If you want to recover VAT on your purchases, you must keep proper invoices and import documents and give the required details in your VAT returns. The rule says you …
View legislation →Keep non‑PAYE records for three years
If your business acts as a specified employment intermediary, you must retain all non‑PAYE records (those not sent to HMRC) for at least three years after the end of the …
View legislation →Keep PAYE Settlement Agreement records for 3 years
If you run a payroll and use a PAYE Settlement Agreement (PSA), you must retain every record that relates to the PSA – the earnings covered, how you calculated the …
View legislation →Keep proper evidence before making a VAT claim
Before you lodge a claim for a VAT refund, you must have the relevant paperwork ready. This includes a copy of the VAT invoice (or, if none was required, a …
View legislation →Keep proper records to claim VAT deductions
If your business wants to recover VAT on purchases, imports or intra‑Community acquisitions, you must have the correct invoices and other supporting documents and complete the VAT return with the …
View legislation →Keep records and report PAYE for offshore continental shelf workers
If your business holds a UKCS continental shelf workers certificate and supplies staff to offshore installations, you must operate PAYE as you would for any employee. This means making the …
View legislation →Keep records for plastic packaging tax credit claims
If your business claims a Plastic Packaging Tax credit, you must hold detailed evidence to support the claim – things like the amount of credit claimed, why you think it …
View legislation →Keep records of all consumer reimbursements
Whenever you pay back a consumer (or plan to), you must record who they are, how much you paid them, any interest you included and the date of the payment. …
View legislation →Keep records of consumer reimbursements
If your business pays back a consumer – whether as a refund, compensation or any other reimbursement – you must record who was paid, how much they received, any interest …
View legislation →Keep records of consumer reimbursements
If your business refunds customers, you must keep a clear record for each refund. Record the consumer’s name and address, the total amount you paid back, any interest included, and …
View legislation →Keep records of consumer reimbursements
If your business reimburses a consumer (or plans to), you must keep a record of each repayment. The record must show the consumer’s name and address, the total amount paid …
View legislation →Keep records of consumer reimbursements
Whenever you refund a customer you must keep a clear record that shows the customer’s name and address, the total amount you paid them, any interest you added, and the …
View legislation →Keep records of consumer reimbursements
If your business reimburses a consumer (or plans to do so) you must maintain a record for each payment. The record must show the consumer’s name and address, the total …
View legislation →Keep records of consumer reimbursements
If your business reimburses a consumer (or plans to do so) you must keep a written record of each reimbursement. Record the consumer’s name and address, the total amount paid …
View legislation →Keep records of consumer reimbursements
If your business reimburses a consumer (or plans to), you must keep a clear record of each payment. This includes the consumer’s name and address, how much you paid, any …
View legislation →Keep records of consumer reimbursements
Whenever your business reimburses a consumer – or plans to do so – you must record who the consumer is, how much you paid them (including any interest) and the …
View legislation →Keep records of consumer reimbursements
If your business repays, or plans to repay, a consumer you must keep a simple record for each case. The record must show the consumer’s name and address, how much …
View legislation →Keep records of consumer reimbursements
If your business reimburses a consumer (or plans to do so), you must keep a record of each case. The record must show the consumer’s name and address, how much …
View legislation →Keep records of investment gold transactions and customer details
If your business buys, sells or transforms investment gold, you must keep proper accounts of all significant gold transactions and retain the documents that allow you to identify the customers …
View legislation →Keep records of investment‑gold transactions and customer ID for five years
If your business buys, sells or transforms investment gold, you must keep proper accounts of every substantial transaction and retain the documents that identify your customers. These records must be …
View legislation →Keep records of investment gold transactions and customer IDs for 5 years
If your business trades investment gold, you must maintain detailed accounts of every significant transaction and keep the documents that allow you to identify the customers involved. These records must …
View legislation →Keep records of Plastic Packaging Tax reimbursements
If your business receives or plans to receive a reimbursement under the Plastic Packaging Tax, you must keep written details of who you paid, how much (including any interest) and …
View legislation →Keep records proving subcontractor unemployment for CIS exemption
If a subcontractor says they were unemployed in order to avoid CIS obligations, you must keep proof of that claim. When HMRC asks, you provide the supporting documents that show …
View legislation →Keep records proving your plastic is recycled plastic
If your business claims that the plastic you use or supply is recycled, you must retain enough proof to show this to HMRC. You need to hold the appropriate documents …
View legislation →Keep records that clearly prove your plastic packaging tax calculations
Under the Plastic Packaging Tax rules you must keep enough evidence of how you calculate and pay the tax. HMRC will later set the exact details, but you need to …
View legislation →Keep records to demonstrate minimum wage compliance
You must keep suitable payroll and related records for every worker you pay at least the national minimum wage (including agricultural rates). This includes copies of daily‑average agreements for unmeasured …
View legislation →Keep required documents before making a VAT claim
Before you claim a VAT deduction (for example, a bad‑debt relief claim), you must have the appropriate paperwork on hand. You need a copy of the VAT invoice (or a …
View legislation →Keep required documents before making a VAT claim
Before you submit any claim for VAT (for example a refund or credit), you must have the proper paperwork ready. You need a copy of the VAT invoice (or other …
View legislation →Keep required evidence before making a VAT bad‑debt claim
If you want to claim VAT relief on a debt you’ve written off, you must have the supporting paperwork ready before you submit the claim. This means keeping a copy …
View legislation →Keep required evidence before making a VAT claim
If your business wants to claim VAT relief (for example, on a bad debt), you must have on hand the supporting paperwork before you submit the claim. This means you …
View legislation →Keep required evidence before making a VAT claim
Before you submit a VAT claim (for example, to recover VAT on a bad debt), you must have the proper paperwork ready. You need a copy of the VAT invoice …
View legislation →Keep required evidence before making a VAT claim
If you want to claim back VAT, you must have the proper paperwork ready for each supply you’re claiming on. This includes a copy of the VAT invoice (or, if …
View legislation →Keep required evidence before submitting a VAT bad‑debt claim
If your business wants to claim VAT back on a bad debt, you must have the proper paperwork ready before you make the claim. You need a copy of the …
View legislation →Keep required evidence before submitting a VAT claim
Before you claim a VAT refund or deduction, you must have on hand a copy of the VAT invoice (or another document that shows the time, nature, purchaser and amount …
View legislation →Keep required records before making a VAT claim
If you want to claim back VAT from HMRC, you must have the proper paperwork ready first. This includes a copy of any VAT invoice (or an alternative document showing …
View legislation →Keep required VAT evidence before making a claim
Before you submit any VAT claim to HMRC, you must have the proper paperwork ready. This means keeping a copy of the VAT invoice (or, if no invoice was required, …
View legislation →Keep required VAT records
If your business is registered for VAT, you must retain a full set of VAT‑related documents. This includes your normal accounting records, your VAT account, copies of every VAT invoice …
View legislation →Keep required VAT records
If your business is registered for VAT, you must retain a full set of records to support your VAT accounting. This includes your normal business and accounting records, a separate …
View legislation →Keep required VAT records
If your business is registered for VAT, you must retain a full set of records that HMRC can inspect. This includes your accounting books, VAT account, copies of all VAT …
View legislation →Keep required VAT records
If your business is VAT‑registered, you must retain a full set of VAT‑related records – such as your business and accounting books, your VAT account, copies of every VAT invoice …
View legislation →Keep required VAT records
If your business is registered for VAT you must retain a full set of records for VAT accounting. This includes your normal business and accounting books, your VAT account, copies …
View legislation →Keep required VAT records
If your business is VAT‑registered you must keep a full set of VAT‑related records – your normal business and accounting books, a VAT account, copies of every VAT invoice you …
View legislation →Keep required VAT records
If your business is VAT‑registered, you must keep a full set of records for VAT accounting. This includes your normal business and accounting records, a VAT account, copies of all …
View legislation →Keep required VAT records before making a claim
Before you submit a VAT claim (for example to recover VAT on a bad debt), you must have the relevant paperwork ready – a VAT invoice or other evidence of …
View legislation →Keep valid invoices, import docs and submit full VAT return details
If you want to deduct VAT on purchases, exports, imports or intra‑Community transactions, you must keep proper invoices (or the equivalent) that show the price, tax rate, and required details. …
View legislation →Keep valid VAT invoices and deduct VAT correctly
If you’re VAT‑registered, you can only reclaim (deduct) the VAT you’ve paid on purchases when you meet certain conditions. This means keeping invoices that match the required format, following any …
View legislation →Keep VAT claim documents for 4 years and produce them on request
If you make a VAT claim, you must keep all the invoices, receipts and other paperwork that support the claim for four years from the date you lodge it. When …
View legislation →Keep VAT claim documents for 4 years and provide them on request
If you submit a VAT claim, you must retain all supporting paperwork – invoices, receipts and other records – for four years from the date of the claim. If HMRC …
View legislation →Keep VAT claim documents for 4 years and provide them on request
When you make a VAT claim you must hold onto all the related invoices, records and other documents for four years from the date you lodge the claim. If HMRC …
View legislation →Keep VAT claim records for 4 years and produce them on request
If you make a VAT reclaim, you must retain all the invoices, receipts and other documents that support the claim for four years from the date you submit the claim. …
View legislation →Keep VAT claim records for 4 years and produce them on request
When you make a VAT refund claim, you must hold onto all the related invoices, documents and records for four years from the date you lodged the claim. If HMRC …
View legislation →Keep VAT claim records for 4 years and produce them on request
If your business makes a VAT refund or other VAT claim, you must hold on to all the supporting paperwork for four years from the date you make the claim. …
View legislation →Keep VAT claim records for 4 years and produce them on request
When your business makes a VAT claim (for example, a refund claim) you must keep all supporting invoices, documents and records for four years from the date of the claim. …
View legislation →Keep VAT claim records for 4 years and produce them on request
When you submit a VAT claim you must keep all related invoices and records for four years from the date you made the claim. If HMRC or another authorised person …
View legislation →Keep VAT claim records for 4 years and provide them on request
When you make a VAT claim you must hold on to all the invoices, receipts and other paperwork that support that claim for four years from the date you lodged …
View legislation →Keep VAT claim records for 4 years and provide them on request
If your business makes a VAT refund claim, you must retain all related invoices and records for four years from the date you submit the claim. When HMRC or another …
View legislation →Keep VAT claim records for 4 years and provide them on request
If you make a VAT claim you must retain all the supporting documents, invoices and records for four years from the date you submit the claim. When HMRC or another …
View legislation →Keep VAT claim records for 4 years and provide them on request
If you make a VAT claim, you must hold onto all the invoices, receipts and other records that support that claim for four years from the date you lodged the …
View legislation →Keep VAT invoices and claim input tax on time
When your business pays VAT on purchases, imports or EU acquisitions you must claim the amount back on your VAT return for the period when the tax became chargeable, and …
View legislation →Keep VAT records and invoices for six years
If you are VAT‑registered, you must retain your business and accounting records together with copies of every VAT invoice required by the regulations. Keep these records safe and be ready …
View legislation →Keep VAT records and invoices for six years
If you are a VAT‑registered business (a certified person), you must retain all your business and accounting records plus copies of the invoices that count for input tax. You also …
View legislation →Keep VAT records and invoices for six years
If you are a VAT‑registered business you must keep all of your business and accounting records, plus copies of every VAT invoice covered by regulation 209(3). These records have to …
View legislation →Keep VAT records and make them available to HMRC
If your business is registered for VAT, you must keep all VAT‑related paperwork (invoices, receipts, import/export documents, VAT returns, etc.) for at least six years. You also have to be …
View legislation →Keep VAT records and produce them on HMRC request
If your business is registered for VAT, you must keep all VAT‑related paperwork (invoices, receipts, account books, etc.) for at least six years. You must be ready to show these …
View legislation →Keep VAT records and produce them on HMRC request
If your business is registered for VAT, you must keep all VAT‑related paperwork – invoices, receipts, import/export documents and accounting records – for at least six years. You also have …
View legislation →Keep VAT records and provide them to HMRC on request
If your business is registered for VAT, you must retain all VAT‑related paperwork – sales invoices, purchase invoices, import/export documents, VAT returns and supporting records – for the required period. …
View legislation →Keep VAT records and provide them to HMRC on request
If your business is registered for VAT you must retain all VAT‑related paperwork – sales and purchase invoices, receipts, credit notes, import/export documents and your VAT account – for the …
View legislation →Keep VAT records for 6 years
If your business is VAT‑registered you must retain all of your accounting records and copies of every VAT invoice for six years. You also have to follow any additional record‑keeping …
View legislation →Keep VAT records for 6 years and provide them on request
If your business is registered for VAT, you must keep all VAT‑related documents (invoices, receipts, import/export paperwork, VAT returns, etc.) for at least six years. HMRC can ask to see …
View legislation →Keep VAT records for at least 6 years
If your business is VAT‑registered you must retain your accounting books and copies of all invoices covered by regulation 209(3), plus any other records HMRC tells you to keep. You …
View legislation →Keep VAT records for at least 6 years and produce them on request
If your business is registered for VAT, you must keep all VAT‑related paperwork – sales invoices, purchase invoices, receipts, VAT returns and any other supporting documents – for a minimum …
View legislation →Keep VAT records for at least 6 years and produce them on request
If your business is registered for VAT, you must keep all the paperwork that supports your VAT returns – invoices, receipts, import/export documents, VAT account sheets, etc. – for a …
View legislation →Keep VAT records for at least 6 years and provide them on HMRC request
If your business is registered for VAT, you must retain all VAT‑related paperwork – sales invoices, purchase receipts, import documents, your VAT account and any other supporting records – for …
View legislation →Keep VAT records for at least six years and provide them on request
If your business is VAT‑registered you must retain all the paperwork that underpins your VAT returns – sales invoices, purchase invoices, import/export documents, credit notes and your VAT account – …
View legislation →Keep VAT records for six years
If your business is a VAT‑registered (certified) person, you must keep full business and accounting records and copies of all invoices required under the VAT Regulations. You have to retain …
View legislation →Keep VAT records for six years
If you're a VAT‑registered business you must keep all your business and accounting records, plus the copies of invoices required by regulation 209(3), for at least six years. You also …
View legislation →Keep VAT records for six years
If your business is VAT‑registered you must keep your accounting books and a copy of every VAT invoice you issue (or that is issued on your behalf). HMRC can also …
View legislation →Keep VAT records for six years and produce them on request
If your business is VAT‑registered you must retain all VAT‑related paperwork – invoices, receipts, account books, digital files, etc – for at least six years after the end of the …
View legislation →Keep VAT records for six years and provide them on request
You must retain all documents that support your VAT returns – invoices, receipts, accounting entries and any digital files – for at least six years. HMRC can ask to see …
View legislation →Keep written evidence of waste or surplus material on taxed plastic packaging
If your business produces or imports a plastic packaging component that may be subject to the Plastic Packaging Tax, you must hold a written record of any evidence (including weight …
View legislation →Keep written export records to cancel plastic packaging tax
If you export any plastic packaging component that would normally be taxed, you can remove the tax liability – but only if you have written proof of what was exported, …
View legislation →Keep written records of plastic packaging weight measurements
Whenever you weigh plastic packaging to calculate your Plastic Packaging Tax, you must write down the weight, the method you used to weigh it, and any calculations you did to …
View legislation →Maintain a deductions working sheet for each relevant payment
When an employee receives any PAYE‑related payment, they must record the amount, the date it was received and the running total of all such payments in a deductions working sheet. …
View legislation →Maintain a detailed VAT account each accounting period
If your business is registered for VAT, you must keep a separate VAT account for every tax period. The account must be split into a ‘VAT payable’ side (what you …
View legislation →Maintain and provide a fiscal warehousing record
If your business operates a fiscal warehouse, you must keep a detailed fiscal warehousing record that meets HMRC’s requirements and can be easily inspected or reproduced. The record must be …
View legislation →Maintain and provide a fiscal warehousing record
If your business operates a fiscal warehouse, you must keep a detailed record of all goods held under the fiscal warehousing scheme. The record must be kept in a format …
View legislation →Maintain and provide a fiscal warehousing record
If you run a fiscal warehouse, you must keep a detailed record of the goods stored, in a format that HMRC can inspect, and retain the information for up to …
View legislation →Maintain and provide a fiscal warehousing record
If you run a fiscal warehouse, you must keep a detailed record of all goods stored there in a format that HMRC (the Commissioners) will accept. The record has to …
View legislation →Maintain and provide a fiscal warehousing record
If your business operates a fiscal warehouse, you must keep a detailed record of the goods stored there, in a format HMRC accepts. Keep the record for up to six …
View legislation →Maintain and provide fiscal warehousing records
If you run a fiscal warehouse you must keep a detailed record of all goods stored, in a format that HMRC officers can inspect and copy. Keep the record for …
View legislation →Maintain and provide fiscal warehousing records
If your business runs a fiscal warehouse you must keep a detailed record of the goods stored, in a format that HMRC officers can use. The record has to meet …
View legislation →Maintain and provide fiscal warehousing records
If you run a fiscal warehouse, you must keep a detailed record of all goods stored there, in a format approved by HMRC. Keep this record for at least six …
View legislation →Maintain and provide fiscal warehousing records
If your business operates a fiscal warehouse, you must keep a detailed fiscal warehousing record for each warehouse you run. The record must meet the requirements in Schedule 1A, be …
View legislation →Maintain and provide fiscal warehousing records
If your business operates a fiscal warehouse, you must keep a detailed record of the goods stored, retain that record for at least six years after the goods leave the …
View legislation →Maintain and provide fiscal warehousing records
If you run a fiscal warehouse you must keep a detailed record of all goods stored there, in a format the tax authorities accept. Keep the record for up to …
View legislation →Maintain and retain VAT records for six years
If your business is VAT‑registered you must keep all of your business and accounting records, plus copies of every invoice required under VAT rules. You must preserve these records for …
View legislation →Maintain an electronic VAT account
You must keep a digital VAT account that records your business details and a full breakdown of every supply you make and receive for each VAT accounting period. The account …
View legislation →Maintain an electronic VAT account
If your business is registered for VAT you must keep an electronic VAT record (the “electronic account”) that contains the details set out in the regulation. The account must be …
View legislation →Maintain an electronic VAT account with required details
You must keep a digital record – the ‘electronic account’ – of the information HMRC requires for VAT. This includes your business name, address, VAT number, any accounting schemes you …
View legislation →Maintain a register of temporary movement of goods to/from EU
If your business sends goods to, or receives goods from, another EU member state and the goods are expected to be returned within two years, you must keep a detailed …
View legislation →Maintain a register of temporary movement of goods to/from EU states
If your business moves goods to or receives goods from another EU member state and you intend to return them within two years, you must keep a detailed register of …
View legislation →Maintain a register of temporary movement of goods to/from EU states
If you send goods to or receive goods from another EU Member State and plan to return them within two years, you must keep a detailed log of each movement. …
View legislation →Maintain a register of temporary movement of goods to/from other EU states
If your business moves goods to or receives goods from another EU member state and you intend to return them within two years, you must keep a detailed register of …
View legislation →Maintain a register of temporary movement of goods to/from other EU states
If you send goods to, or receive goods from, another EU member state and you intend to return them within two years, you must keep a detailed log of each …
View legislation →Maintain a register of temporary movement of goods to/from other EU states
If your business is VAT‑registered and you send goods to, or receive goods from, another EU member state with the intention of returning them within two years, you must keep …
View legislation →Maintain a register of temporary movements of goods to/from EU states
If your business moves goods to, or receives goods from, another EU member state and you expect them to be returned within two years, you must keep a detailed log …
View legislation →Maintain a register of temporary movements of goods to/from other EU states
If your VAT‑registered business moves goods to or receives goods from another EU Member State and you intend to bring them back within two years, you must keep a detailed …
View legislation →Maintain a register of temporary movements of goods to/from other EU states
If your business moves goods to or receives goods from another EU member state and you intend to return them within two years, you must keep a detailed register of …
View legislation →Maintain authentic, integral and legible invoices (paper or electronic)
You must make sure every invoice you issue – whether on paper or electronically – can be proved genuine, its details unchanged and readable for the whole time you keep …
View legislation →Maintain a VAT account for each accounting period
If your business is registered for VAT, you must keep a detailed VAT account for every VAT accounting period. The account must be split into a payable side (output tax, …
View legislation →Maintain a VAT account for each accounting period
If your business is registered for VAT, you must keep a separate VAT account for every tax period. The account has to be split into a payable side (output tax, …
View legislation →Maintain a VAT account for each accounting period
If your business is registered for VAT you must keep a separate VAT account for every VAT accounting period. The account must be split into a ‘payable’ side (output tax, …
View legislation →Maintain a VAT account split into payable and allowable parts
If your business is registered for VAT, you must keep a VAT account for every VAT accounting period. The account has to be split into a ‘VAT payable’ section (output …
View legislation →Maintain a VAT account split into payable and allowable parts
If your business is registered for VAT, you must keep a separate VAT account for each accounting period. The account has to be divided into a ‘VAT payable’ section (output …
View legislation →Maintain a VAT account split into payable and allowable portions
If your business is registered for VAT, you must keep a separate VAT account for each accounting period. The account has to be divided into a ‘VAT payable’ part (output …
View legislation →Maintain a VAT account with payable and allowable sections
If your business is registered for VAT, you must keep a VAT account for every accounting period. The account has to be split into a VAT payable part (output tax, …
View legislation →Maintain a VAT account with payable and allowable sections
If your business is VAT‑registered, you must keep a VAT account for every tax period. The account has two parts – one showing all VAT you owe (output tax, import …
View legislation →Maintain a VAT account with payable and allowable sections
If your business is VAT‑registered you must keep a VAT account for every accounting period. The account must be split into a ‘VAT payable’ part (what you owe HMRC) and …
View legislation →Maintain detailed records for VAT refund claims
Whenever you claim a VAT refund for a bad debt, you must keep a full record for each claim. The record must show the VAT amount, the accounting period, invoice …
View legislation →Maintain electronic VAT records
If your business is registered for VAT, you must keep an electronic VAT account that contains your business details and the details of every supply you make or receive each …
View legislation →Maintain electronic VAT records and submit them on time
If your business is VAT‑registered you must keep all the information HMRC requires in an electronic ‘VAT account’. This includes your business details, the details of every sale and purchase …
View legislation →Maintain electronic VAT records as required
If your business is VAT‑registered you must keep a digital VAT account that contains your business details, the VAT scheme you use and, for every accounting period, details of every …
View legislation →Maintain electronic VAT records (electronic account)
If your business is VAT‑registered you must keep all the required VAT information in an electronic account. The account must contain your business details, the VAT schemes you use and, …
View legislation →Maintain electronic VAT records (electronic account)
If your business is VAT‑registered you must keep an electronic account that contains your name, business address, VAT number, any VAT schemes you use, and detailed information about every supply …
View legislation →Maintain electronic VAT records (electronic account)
If you are VAT‑registered you must keep all the information HMRC requires in an electronic ‘account’. This includes your business details, any VAT schemes you use and, for each accounting …
View legislation →Maintain electronic VAT records in approved software
If your business is VAT‑registered you must keep an electronic VAT account that contains your name, address, registration number, any VAT schemes you use and, for each accounting period, details …
View legislation →Maintain electronic VAT records using approved software
If your business is VAT‑registered you must keep an electronic VAT account that contains your business details, the VAT schemes you use and detailed information on every sale and purchase …
View legislation →Maintain plastic packaging tax accounts and records
You must keep a set of accounts for the plastic packaging tax for every accounting period, showing details such as exported weight, tax credits claimed, any adjustments and the tax …
View legislation →Maintain records of consumer reimbursements
If your business reimburses a consumer (or plans to do so), you must keep a record of each payment. For every reimbursement you need to note the consumer’s name and …
View legislation →Maintain register of temporary movement of goods
If you move goods to or from another EU member state and intend to bring them back within two years, you must keep a detailed register of those movements. The …
View legislation →Maintain register of temporary movement of goods to/from EU
If your business sends goods to, or receives goods from, another EU member state and expects them to be returned within two years, you must keep a detailed register. The …
View legislation →Maintain register of temporary movement of goods to/from EU
If your business temporarily exports or imports goods to or from another EU member state and plans to have them back within two years, you must keep a detailed register …
View legislation →Maintain required VAT records
If your business is registered for VAT, you must keep a full set of records to support your VAT accounting. This includes your normal business and accounting records, a VAT …
View legislation →Maintain required VAT records
If your business is registered for VAT you must keep a full set of records to show how you calculate your VAT. This includes your normal business and accounting records, …
View legislation →Maintain required VAT records for accounting
If your business is registered for VAT you must keep a full set of records to support your VAT returns. This includes your normal business and accounting records, a VAT …
View legislation →Make a negative VAT entry to adjust output tax
If, under the VAT rules, you need to correct the amount of output tax you have accounted for, you must record a negative entry in the VAT payable part of …
View legislation →Make a negative VAT entry to adjust output tax
When another VAT rule (Regulation 172H(2)) tells you to record a change, you must also enter a matching negative amount in the VAT‑payable part of your VAT account for the …
View legislation →Make a negative VAT entry to adjust output tax
When a VAT adjustment is required under regulation 172H(2), you must record a negative entry in the VAT‑payable part of your VAT account for the same accounting period. The amount …
View legislation →Make VAT account entry for later supply payment
If you have already claimed an input‑tax repayment on a purchase, filed your VAT return and paid any VAT due, then later pay part or all of the price for …
View legislation →Make VAT adjustment entries for supplies covered by section 55A(6)
If your business makes a supply that falls under VAT rule section 55A(6) and you are entitled to adjust the VAT you owe, you must enter a negative amount in …
View legislation →Make VAT adjustment entry for readjusted output tax
If you have already recorded output tax for a supply (under regulation 172L) and later need to adjust that same supply using regulation 172I, you must also record a positive …
View legislation →Manage fiscal warehousing transfers and provide required certification
If your business operates a fiscal warehouse and you want to move eligible goods to another fiscal warehouse, you must first get a written promise from the receiving warehouse that …
View legislation →Obtain and keep a compliant invoice from EU suppliers
When you buy goods or services from a business in another EU member state and they want to rely on paragraph 6(3) of Schedule 9ZA, you must receive an invoice …
View legislation →Obtain and keep adopter’s notice and supporting documents for Shared Parental Pay (adoption)
If one of your employees is adopting a child and will claim Statutory Shared Parental Pay, you must receive a written notice from them about the weeks of pay they …
View legislation →Obtain prescribed employee and applicant information on time
You must collect the data the Fair Employment Regulations require about every current employee, job applicant and former employee within the time limits set by the law. For employees, this …
View legislation →Prepare and keep deductions working sheets for employee payments
Whenever you pay an employee who has a tax code, you must create a deductions working sheet that records the employee’s details, the payment date and amount, any tax deducted …
View legislation →Process new employee’s Form P45 and send Part 3 to HMRC
When a new starter hands you their P45 (Parts 2 and 3), you must copy the employee’s details onto a deductions worksheet, fill in Part 3 of the form with …
View legislation →Provide a compliant invoice for intermediate supplies
If you sell goods as an intermediate supplier and the supply is covered by Schedule 9ZA paragraph 6(2), you must give your customer an invoice that meets the VAT rules. …
View legislation →Provide a compliant invoice for intermediate supplies
If your business acts as an intermediate supplier of goods that have been moved into the UK from another EU member state, you must give your customer an invoice that …
View legislation →Provide a compliant invoice to UK VAT‑registered customers
If you are a business based in another EU/EEA state and you supply goods or services to a UK VAT‑registered customer under the reverse‑charge rules, you must send them an …
View legislation →Provide a compliant VAT invoice to UK customers
If you are a business in another EU country and supply goods or services to a UK company that is VAT‑registered, you must send them a proper VAT invoice. The …
View legislation →Provide an invoice for intermediate supplies under Schedule 9ZA
If your business acts as an intermediate supplier and makes a supply that falls under paragraph 6(2) of Schedule 9ZA, you must give the customer an invoice that meets the …
View legislation →Provide a VAT invoice for EU cross‑border supplies
When you sell goods or services to a customer in another EU member state under the type of supply covered by paragraph 6(9) of Schedule 9ZA, you must give that …
View legislation →Provide correct information on VAT zero‑rating certificates
If your business supplies services on goods that are in a fiscal or other warehousing scheme and you want to claim the zero‑rate, you must use a certificate that contains …
View legislation →Provide customs documents to HMRC within extended time limits
If HMRC decides you need more time to supply the paperwork that goes with a supplementary customs declaration, you must still get those documents to them within the extra period …
View legislation →Provide employer SSP records when HMRC requests them
If HM Revenue & Customs sends you a written notice asking for any records that show how you have calculated and paid Statutory Sick Pay, you must hand those records …
View legislation →Provide evidence when HMRC requests it for customs valuation
If HMRC issues a notice asking you to show the evidence that backs up the method you used to value imported goods, you must supply that evidence to the officer. …
View legislation →Provide evidence you are running a construction business
If you are applying to register for the Construction Industry Scheme (CIS) in the UK, you must prove that your company is a genuine construction business. HMRC will require a …
View legislation →Provide records for HMRC inspection under CIS
Under the Construction Industry Scheme (CIS) you must keep detailed records of all payments and deductions made to sub‑contractors. If an HMRC official (or someone nominated by HMRC) asks, you …
View legislation →Provide requested VAT records to HMRC
If HMRC sends you a written notice asking for the VAT records you must keep, you must hand those records over at the place, date and time set out in …
View legislation →Provide VAT invoice on request and include required details
If your business is a VAT‑registered retailer, you must give a VAT invoice whenever a customer who is also a taxable person asks for one. The invoice must contain the …
View legislation →Provide VAT invoice on request for small supplies
If you run a retail business and a VAT‑registered customer asks for a VAT invoice for a purchase of £250 or less (and, where you are registered for VAT in …
View legislation →Provide VAT invoice to taxable customer on request (≤ £250)
If your business is a VAT‑registered retailer and a customer who is also a taxable person asks for an invoice, you must give them a VAT invoice as long as …
View legislation →Provide VAT records for inspection on HMRC request
If HMRC asks, you must make your VAT records available at your main place of business (or another reasonable location) at a time they specify. You must let them copy …
View legislation →Provide VAT records to HMRC on demand
If HMRC asks to see your VAT records, you must make them available at your main place of business (or another reasonable location) at the time they specify. You must …
View legislation →Provide VAT records to HMRC on request
If HMRC asks to see your VAT records, you must show them the documents they specify, at your main business premises (or another reasonable location) and at a reasonable time. …
View legislation →Provide VAT records to HMRC on request
If HMRC (or another authorised officer) asks, you must show them the VAT records they specify, at your business premises and at the time they reasonably require. You also have …
View legislation →Provide VAT records to HMRC on request
If HMRC asks you for the VAT records listed in regulation 210(1), you must make them available for inspection at your business premises (or another reasonable place) at a reasonable …
View legislation →Provide VAT records to HMRC on request
If HMRC asks you to show your VAT records, you must produce the documents at your main place of business (or another location they reasonably require) at the time they …
View legislation →Provide VAT records to HMRC on request
If HMRC asks to see your VAT records, you must make them available at your main place of business (or another reasonable location) at the time they specify. You must …
View legislation →Provide VAT records to HMRC on request
If HMRC asks to see your VAT records, you must make them available at your main place of business (or another reasonable location) at the time they ask, and let …
View legislation →Provide VAT records to HMRC when requested
If HMRC asks to see your VAT records, you must make the specified documents available for inspection at your main place of business (or another reasonable location) at a reasonable …
View legislation →Provide VAT records when HMRC requests them
If HMRC inspectors ask to see your VAT records, you must produce the documents at your main place of business (or another reasonable location) at the time they reasonably require. …
View legislation →Provide VAT records when HMRC requests them
If HMRC (or another authorised officer) asks to see your VAT records, you must show them the documents they specify, at the place and time they reasonably require. You also …
View legislation →Receive a compliant VAT invoice for EU cross‑border supplies
If you buy goods or services from a supplier in another EU member state, that supplier must give you a special VAT invoice that meets the rules set out in …
View legislation →Record actual payment dates and apply non‑cumulative PAYE rules
If you pay an employee on a regular schedule that is longer than a week but not monthly, you must calculate their PAYE tax as if each payment were made …
View legislation →Record and certify fiscal warehousing transfers
If your business acts as a fiscal warehousekeeper and you receive eligible goods from another fiscal warehouse, you must record the entry, allocate the goods to your own fiscal warehousing …
View legislation →Record a negative VAT entry when a repayment claim is made
If your business has claimed back VAT that you previously deducted as input tax, you must record a negative entry in the VAT account for the accounting period in which …
View legislation →Record a negative VAT output‑tax entry to adjust output tax
When you have to make an adjustment under regulation 172H(2), you must enter a negative amount in the VAT‑payable part of your VAT account for the same accounting period, matching …
View legislation →Record councillor allowance payments and tax details
If you run a local council that pays councillors allowances and has opted for the basic rate tax deduction, you must keep a worksheet that lists every allowance payment. The …
View legislation →Record details of each holiday pay payment
Whenever you pay holiday pay to an employee (or any recipient), you must keep a record of the payment in a PAYE deductions working sheet. The record must show the …
View legislation →Record employee tax code from P45 and apply correct PAYE deductions
When you hire someone who started work on or before 24 May and they give you a P45 for a previous tax year, you must copy the tax code shown …
View legislation →Record employee tax details from Form P45 and apply correct tax code
When you hire someone who gives you a Form P45, you must copy the tax code and any cumulative figures shown on Parts 2 and 3 into your payroll records. …
View legislation →Record entries of goods into fiscal warehouses
When eligible goods are brought into a fiscal warehouse, you must log their arrival in a dedicated fiscal warehousing record and keep that record up‑to‑date while the goods remain under …
View legislation →Record entry and status of goods in fiscal warehouse
When eligible goods come into your fiscal warehouse you must log them in a fiscal warehousing record. That record must show which regime the goods are in, whether they have …
View legislation →Record entry of eligible goods in fiscal warehouse
If your business operates a fiscal warehouse, you must log every eligible item that comes into the warehouse in a dedicated fiscal‑warehousing record. The record must be kept up‑to‑date to …
View legislation →Record entry of eligible goods in fiscal warehouse
If your business operates a fiscal warehouse, you must log every eligible item that comes into the warehouse. The log must show when the goods are allocated to the fiscal …
View legislation →Record entry of eligible goods in fiscal warehouse record
When eligible goods arrive at a fiscal warehouse you must log them in your fiscal warehousing record. The record must show each item’s allocation to the regime and be kept …
View legislation →Record entry of eligible goods in fiscal warehousing record
When any eligible goods arrive at your fiscal warehouse, you must immediately note them in the warehouse’s fiscal warehousing record. That record must show each item’s allocation to the regime, …
View legislation →Record entry of eligible goods in fiscal warehousing record
When eligible goods are placed in a fiscal warehouse, you must immediately log their entry in your fiscal warehousing record and keep that record up‑to‑date. The record determines when the …
View legislation →Record entry of eligible goods in fiscal warehousing register
When eligible goods arrive at your fiscal warehouse you must log them in a dedicated fiscal warehousing record. The record must show each item’s allocation to the regime, whether it …
View legislation →Record entry of eligible goods into a fiscal warehouse
When eligible goods arrive at a fiscal warehouse, your business (as the fiscal warehouse‑keeper) must immediately log the arrival in a dedicated fiscal warehousing record. This record is the only …
View legislation →Record entry of eligible goods into fiscal warehouse
When any eligible goods are placed in a fiscal warehouse, you must immediately log their entry in the warehouse’s fiscal warehousing record. This record determines whether the goods remain under …
View legislation →Record entry of goods in a fiscal warehouse
When eligible goods are placed in a fiscal warehouse you must log their arrival in a dedicated fiscal‑warehousing record. The record must show that the goods are allocated to the …
View legislation →Record entry of goods into fiscal warehouse
When eligible goods arrive at your fiscal warehouse you must log them in the required fiscal warehousing record. Keep the goods listed in that record while they remain in the …
View legislation →Record input‑tax repayment correctly in your VAT account
If you have claimed a deduction for VAT on a purchase and a repayment claim is later made, you must adjust your VAT records. You need to enter a negative …
View legislation →Record interest on overpaid PAYE tax
If your company gets a PAYE tax repayment after the due date, HMRC will add interest to that repayment. You should treat the interest as taxable income, include it in …
View legislation →Record negative VAT entry to claim repayment of import VAT
If your business has paid import VAT that you later discover was not actually due (for example because the duty was reduced or later repaid), you can get the money …
View legislation →Record negative VAT entry when repaying input tax
If you have claimed a deduction for VAT on a purchase and then receive a claim to repay part of that input tax, you must adjust your VAT account. Make …
View legislation →Record repayment claim as a negative VAT entry
If you have claimed a repayment of VAT and have already deducted that VAT as input tax, you must record a negative entry in your VAT account for the period …
View legislation →Record repayment of import VAT in your VAT account
If your business has paid import VAT that you later discover you were not actually required to pay – for example because the duty was reduced, refunded or not due …
View legislation →Record repayment of input tax in VAT account
If you have reclaimed VAT on a purchase and later make a repayment claim, you must put a negative entry in your VAT account for the period the claim relates …
View legislation →Record repayment of input tax in your VAT account
If your business has claimed input VAT and you later make a claim to get that VAT repaid, you must enter a negative amount in your VAT account for the …
View legislation →Record repayment of input tax in your VAT account
If you have made a claim to recover VAT you have already deducted as input tax, you must adjust your VAT records. You need to enter a negative amount in …
View legislation →Record repayment of input tax in your VAT account
When you have made a claim to get back input VAT you have already deducted, you must adjust your VAT records. This means entering a negative amount in the allowable …
View legislation →Record restoration of VAT credit when you pay for a supply
If you have claimed an input tax repayment on a VAT return and later pay all or part of the price for that supply, you must adjust your VAT account …
View legislation →Record restored VAT credit when you later pay for a supply
If you have claimed an input tax repayment, filed your VAT return and paid any VAT due, and then later pay part or all of the price for the goods …
View legislation →Record tax credit for negative goodwill gains
If your company records a profit from negative goodwill when you acquire another business, you must also create a matching tax credit. The credit should reflect the part of that …
View legislation →Record VAT adjustments when a supply’s status changes
If the price you charge for a good or service rises or falls and, because of that change, the supply becomes (or stops being) one that falls under the special …
View legislation →Record VAT adjustments when a supply’s status under section 55A(6) changes
If the price of a sale goes up or down and, because of that change, the supply either becomes or stops being a type of transaction that falls under section …
View legislation →Record VAT adjustments when a supply’s tax status changes
If the price of a supply you sell or buy changes and that change means the supply now falls under, or no longer falls under, the special VAT rules for …
View legislation →Record VAT correctly for removed goods
If you move goods between Northern Ireland and another EU Member State (or between Member States and Northern Ireland) and the removal falls under the specified removal order, you must …
View legislation →Record VAT correctly for removed goods
If you move goods from Northern Ireland to an EU Member State, or between Member States or to Northern Ireland, you must handle the VAT accounting for that movement correctly. …
View legislation →Record VAT entries to restore input tax credit
If you have claimed a repayment of input VAT and later pay all or part of the purchase price for that supply, you must make a positive entry in your …
View legislation →Record VAT input tax repayment restoration
If you have claimed a VAT input tax repayment for a supply and later pay all or part of the price for that supply, you must adjust your VAT account …
View legislation →Record VAT on removed goods correctly
If you move goods between Northern Ireland and an EU Member State (or between two Member States) under a Removal Order, you must only enter VAT payable in your VAT …
View legislation →Record VAT readjustment entry for output tax
If you have already made a VAT entry under regulation 172L and later make another entry under regulation 172I for the same supply, you must also add a positive entry …
View legislation →Retain apprenticeship levy records for three years
If you’re an employer who pays the apprenticeship levy, you must keep all documents that show how you worked out the levy amount. Hold onto these records for at least …
View legislation →Store all invoices and make them available to tax authorities
You must keep a copy of every invoice you issue, receive or that is issued on your behalf, and retain them for the period required by law (usually several years). …
View legislation →Store all VAT invoices and make them accessible to tax authorities
If your business is VAT‑registered you must keep a copy of every invoice you issue, receive, or that is issued on your behalf. You can store them wherever you like …
View legislation →Store all VAT invoices for the required period and in the required form
You must keep copies of every VAT invoice you issue, receive or have on your behalf for the length of time the UK tax authority sets (usually several years). The …
View legislation →Store invoices and make them available to tax authorities
If your business is VAT‑registered you must keep copies of every invoice you issue and receive. You must be able to show those invoices to HMRC promptly when they ask. …
View legislation →Supply HMRC with proof you lived abroad during the qualifying period
If you say you were outside the UK during the period that keeps you out of the Construction Industry Scheme, you must give HMRC a document from the foreign tax …
View legislation →Update or create deduction working sheets for retrospective payments
If a payment that was made during a tax year later qualifies as retrospective employment income after that year has closed, you must adjust the employee’s deduction working sheet to …
View legislation →Update VAT account when you later pay for a supply
If you have claimed a VAT repayment on a purchase but only pay for that purchase after the VAT period has ended, you must adjust your VAT records to restore …
View legislation →Use a compliant EU‑member‑state invoice for acquisition timing
If you buy goods from another EU member state and the acquisition date is set by the invoice date, you must have an invoice that is either issued by the …
View legislation →Use a compliant invoice for cross‑border VAT acquisitions
When you buy goods from another EU member State and the VAT time‑of‑acquisition is set by the date on an invoice, you must make sure that invoice is issued either …
View legislation →Use approved electronic system with validation for HMRC communications
When you need to send any required information to HMRC (for example a VAT return), you must do it using an electronic system that HMRC has approved. That system must …
View legislation →Apply for a UKCS continental shelf workers certificate
If your business supplies, or plans to supply, workers on a UK continental shelf oil field and you act as the oil field licence holder’s agent, you must ask HMRC …
View legislation →Apply for flat‑rate VAT scheme certification
If you want to join the flat‑rate VAT scheme you must convince HMRC that you run a qualifying business, have not been convicted of any VAT‑related offence or penalty in …
View legislation →Apply for VAT flat‑rate scheme certification
If you want to join HMRC’s flat‑rate VAT scheme you must prove you meet a set of conditions – you run a designated activity, have no VAT‑related convictions or penalties …
View legislation →Apply to join the VAT Flat Rate Scheme
If you want to use the VAT flat‑rate scheme you must prove you meet a set of conditions – you must be carrying out a designated activity, your taxable supplies …
View legislation →Meet approval tests for housing association status
If you run a housing association and want the relevant authority to approve you, you must satisfy a set of five tests. These include being recognised as a housing association, …
View legislation →Meet eligibility criteria to join VAT scheme
If you want to be authorised to account for VAT under the scheme, you must satisfy a set of conditions. Your forecast taxable supplies for the next year must be …
View legislation →Notify HMRC and apply to transfer VAT registration for a going‑concern sale
If you sell (or buy) all or part of your business as a going concern, you and the buyer must jointly submit HMRC’s prescribed application on the day of the …
View legislation →Notify HMRC and register VAT when transferring a going‑concern
If you sell or transfer all or part of your business as a going concern, you must jointly apply to HMRC to cancel the seller’s VAT registration and register the …
View legislation →Notify HMRC and transfer VAT registration when selling a business as a going concern
If you sell all or part of your business as a going concern, you must jointly apply to HMRC to cancel your VAT registration and have the buyer registered in …
View legislation →Notify HMRC and transfer VAT registration when selling a going concern
If you sell your whole business or part of it as a going concern and you are VAT‑registered, you and the buyer must jointly inform HMRC. You must apply to …
View legislation →Notify HMRC and transfer VAT registration when selling a going‑concern
If you sell all or part of your business as a going concern, you and the buyer must jointly apply to HMRC to cancel the seller’s VAT registration and re‑register …
View legislation →Notify HMRC of VAT registration and any changes
If your business reaches a VAT registration threshold you must tell HMRC that you are liable to register by completing the prescribed form. Once you are registered, you also have …
View legislation →Notify HMRC of your VAT representative appointment and any changes
If you are appointed as a VAT representative for another business, you must inform HMRC within 30 days, giving the details they require and proof of your appointment. You also …
View legislation →Obtain and maintain a UKCS oil field licence certificate
If your business supplies workers to a UK Continental Shelf oil field, you must have a UKCS oil field licence certificate issued by HMRC before the workers start. While the …
View legislation →Obtain authorisation to use the simplified customs declaration process
If you want to use the fast‑track (simplified) customs declaration for imports, you must first be approved by HMRC. To get that approval you need to meet the authorised economic …
View legislation →Obtain HMRC approval to act as a customs duty guarantor
If your business wants to guarantee another party’s import duty, you must first be approved by HMRC (or belong to a guaranteeing association) and be established in the UK. You …
View legislation →Register as a qualifying lender with HMRC
If your business accepts deposits or carries out general insurance contracts (or is a 90 % subsidiary of such a business), you must apply to HMRC to be placed on …
View legislation →Register for CIS payment by providing required ID and documents
If you want to receive payments on your construction jobs through HMRC’s Construction Industry Scheme (CIS), you must register as a contractor or subcontractor. HMRC will ask you to prove …
View legislation →Register for VAT and keep the registration up to date
If your business is based outside the UK but you start making taxable supplies in the UK and you have no UK establishment, you must register for VAT within 30 …
View legislation →Transfer VAT registration when selling a business as a going concern
If you sell your whole business or part of it as a going concern, you and the buyer must jointly apply to HMRC to cancel your VAT registration and register …
View legislation →Transfer VAT registration when selling a business as a going concern
If you sell all or part of your business as a going concern, you and the buyer must together tell HMRC so that the seller’s VAT registration is cancelled and …
View legislation →Account for certain free services and private‑use goods at period end
If your business supplies the free services listed in Schedule 4 paragraph 5(4) of the VAT Act, or any services that the Treasury has specified, you must treat those supplies …
View legislation →Account for VAT correctly on removed goods
If you move goods between Northern Ireland and an EU member state (or between two EU states) under a Removal Order, you must not record any VAT payable for the …
View legislation →Account for VAT each time you receive payment or issue an invoice for water, gas, power or related supplies
If your business supplies water, gas, electricity, heat, cooling, ventilation or similar gases, you must treat each payment you receive (or each VAT invoice you issue) as a separate supply …
View legislation →Account for VAT on construction services at the correct time
When you supply construction, alteration, demolition, repair or maintenance services (or those services together with goods) under a contract that is paid for periodically, you must treat each service as …
View legislation →Account for VAT on overseas services at the correct tax point
When you supply services that originate outside the UK, you must treat the supply as made at the time the service is performed, or at the end of each payment/invoice …
View legislation →Account for VAT on overseas services at the correct time
When your business buys services from a supplier outside the UK, you must decide when those services are treated as supplied for VAT. Depending on the situation they are treated …
View legislation →Account for VAT on overseas services at the correct time
When your business supplies services from outside the UK, you must work out the exact moment the supply is treated as made – either when the service is performed, at …
View legislation →Account for VAT on private‑use goods and free services at period end
If your business supplies certain services that are free or provided for private use, you must treat the supply as happening on the last day of the accounting period in …
View legislation →Adjust and report input‑tax deductions for capital items
If the way you use a capital item (e.g. plant, equipment) for taxable supplies goes up or down, or you sell, lose, steal or destroy that asset, you must recalculate …
View legislation →Adjust and report VAT on capital items when usage changes
If the proportion of a capital asset that you use for taxable supplies goes up or down, or you sell or otherwise dispose of part of the asset, you must …
View legislation →Adjust corporation tax to counteract avoidance arrangements
If your company holds a relevant investment and you or anyone else enters into a scheme whose main purpose is to gain a tax advantage, you must adjust your corporation …
View legislation →Adjust input tax when taxable use of a capital item changes
If the proportion of a capital asset you use for taxable supplies goes up or down, you must increase or reduce the amount of input tax you have claimed on …
View legislation →Adjust output tax with a negative entry in your VAT account
If you have to adjust your output tax under regulation 172H(2), you must record a negative entry in the VAT‑payable part of your VAT account for the same accounting period, …
View legislation →Adjust VAT deduction when purchase values change
If, after you have filed a VAT return, something changes the amount of VAT you can reclaim – for example a purchase is cancelled, you receive a discount or a …
View legislation →Adjust VAT input tax deductions when use of capital items changes
If the way you use a capital item (such as equipment) for taxable supplies goes up or down, or you sell, partially sell, lose or destroy the item, you must …
View legislation →Adjust VAT input tax on capital items and report the change
If you own a capital asset (e.g., plant, equipment or building) and the way you use it for taxable supplies goes up or down, or you sell or lose part …
View legislation →Adjust VAT input tax on capital items when their taxable use changes
If the way you use a capital item (e.g. machinery, equipment) for taxable supplies goes up or down, or you sell part of it, you must recalculate the VAT you …
View legislation →Adjust VAT input tax on capital items when usage changes
If the proportion of a capital asset (e.g., machinery, vehicle) that you use for taxable supplies goes up or down, you must recalculate the VAT you can reclaim (or must …
View legislation →Adjust VAT input tax on capital items when usage changes
If the percentage of a capital item (like machinery or equipment) that you use for taxable supplies goes up or down, you must recalculate the VAT you can reclaim (or …
View legislation →Adjust VAT input tax on capital items when use changes
If you own a capital asset (e.g., plant, equipment) and the proportion of its use for taxable supplies goes up or down, you must recalculate the amount of VAT you …
View legislation →Adjust VAT input tax when use of a capital item changes
If the proportion of a capital asset that you use to make taxable supplies goes up or down, you must recalculate the VAT you can reclaim (or must repay) on …
View legislation →Adjust VAT on capital items when taxable use changes
If your business has bought a capital item (for example, a machine or vehicle) and reclaimed the VAT you paid, you must recalculate that VAT each time the proportion of …
View legislation →Adjust VAT on capital items when usage changes
If the proportion of a capital asset (e.g., machinery or equipment) that you use to make taxable supplies goes up or down, you must recalculate the input VAT you can …
View legislation →Amend corporation tax return if UK expenditure condition not met
If your company claimed tax relief for a theatrical production and later discovers that the UK‑expenditure condition isn’t satisfied when the separate theatrical trade ends, you must remove that relief …
View legislation →Amend declarations to disclose withdrawal of a Customs agent
If you have appointed a Customs agent and that appointment is later withdrawn, you must update every temporary storage or Customs declaration that originally required the agent’s details to show …
View legislation →Amend tax return and provide UK expenditure statement when relief conditions fail
If your company has claimed provisional orchestra tax relief and later discovers the UK expenditure requirement won’t be met, you must remove that relief from your corporation tax return and …
View legislation →Amend tax return if exhibition relief claim becomes invalid
If your company has claimed museum and galleries exhibition tax relief and later discovers that the UK expenditure requirement is not met, or you stop the separate exhibition trade, you …
View legislation →Apply exemption rules for mixed pre‑ and post‑5 Dec 2005 transactions
If you have both transactions that occurred before 5 December 2005 and after 4 December 2005, you must apply the special exemption rules when completing your tax return. This means …
View legislation →Apply for advance clearance and provide required details on time
If you want HMRC to give you advance clearance for a payment, you must submit a written application that includes all the needed details of the transaction. HMRC can ask …
View legislation →Apply for an in‑year CIS repayment
If you are a sub‑contractor in the construction sector and you have paid more CIS deductions than the tax you owe for the year, you can get the excess back. …
View legislation →Apply for repayment of reduced anti‑dumping duties within 6 months
If your business has paid import duty because of an anti‑dumping or counter‑vailing measure, and that measure is later reduced, you can claim a repayment. You must lodge an application …
View legislation →Apply for VAT repayment on imports and supplies
If you import goods or receive supplies in the UK and have already paid VAT, you may be able to get that VAT back. This right is available when there …
View legislation →Apply for VAT repayment on imports or unschedulable supplies
If you import goods and pay VAT that you can’t claim back by any other relief, you can get that VAT back from HMRC. To do so you must submit …
View legislation →Apply in writing to HMRC to revoke or reduce a secondary tax liability
If your business gets a secondary‑liability and assessment notice for the Plastic Packaging Tax, you can ask HMRC to cancel it or lower the amount. You must send a written …
View legislation →Apply the flat‑rate VAT scheme if you opt for it
If you are a farmer who has chosen the flat‑rate VAT scheme, you must calculate your compensation by applying the percentage set by your Member State to the turnover for …
View legislation →Apply to HMRC for remission of unpaid import duty
If your business owes import duty but hasn’t paid it yet, you can ask HMRC to reduce or cancel that charge when a reduced‑duty case (other than the one covered …
View legislation →Apply to HMRC to discharge import duty guarantees
If your business has given a customs guarantee for import duty, you can ask HMRC to release that guarantee once the duty (or part of it) has been paid or …
View legislation →Apply to TRA for a safeguarding investigation
If you produce goods in the UK and see that imports of similar products are rising sharply and harming your business, you must submit a formal request to the Trade …
View legislation →Assist HMRC in identifying import‑duty avoidance breaches
If you didn’t cause an import‑duty avoidance breach but you can help point HMRC to the wrong entry, you must give them the information they need so they can find …
View legislation →Attach film certification to tax returns to claim special film relief
If you want to claim the special film tax relief, you must send the appropriate British‑film certificate with the company tax return for the period in question. If the certificate …
View legislation →Attribute input tax on imported goods to taxable foreign supplies
If your business is VAT‑registered and you buy goods or services that you will use, in whole or in part, to make supplies that would be taxable if they were …
View legislation →Attribute input tax to taxable supplies for each VAT period
If your business makes both taxable and exempt supplies, you must work out how much of the VAT you have paid can be reclaimed. This means separating purchases used only …
View legislation →Calculate and claim capital gains tax credit within the allowed limit
If you want to claim a credit against your capital gains tax under section 18(2), you must work out the credit so it does not exceed the difference between the …
View legislation →Calculate and claim VAT deductions on your VAT return
You must work out how much VAT you can reclaim for each VAT accounting period and subtract that amount from the VAT you owe when you submit your VAT return. …
View legislation →Calculate and complete VAT return boxes correctly
Each time you have to submit a VAT return, you must work out the amounts from your VAT account for that accounting period. Put the total VAT you owe in …
View legislation →Calculate and complete your VAT return correctly
If your business is VAT‑registered you must work out the amounts to put in each box of your VAT return exactly as set out in the regulations. Total VAT you …
View legislation →Calculate and report all profits and gains in sterling
When you prepare your company’s corporation tax return you must work out the profit and any chargeable gains in British pounds and show the figures in sterling. This applies regardless …
View legislation →Calculate and submit accurate VAT return figures
When you are required to file a VAT return, you must work out the amounts for each box using the figures from your VAT account for the relevant accounting period. …
View legislation →Calculate and submit VAT return amounts correctly
When you need to send a VAT return, you must work out the figures for each box exactly as set out – total VAT due on sales goes in Box …
View legislation →Calculate annual PAYE Settlement Agreement tax
If your business has a PAYE Settlement Agreement (PSA) with HMRC, you must work out each tax year how much income tax is due under that agreement. The calculation has …
View legislation →Calculate flat‑rate compensation percentages for your farm VAT scheme
If you run a farm, forestry or fisheries business that uses the EU VAT flat‑rate scheme, you must determine the flat‑rate compensation percentage based on the macro‑economic data for your …
View legislation →Calculate import value pro rata for partial consignments
If you import goods that are only part of a larger batch you bought, or if part of a shipment is lost or damaged when you submit a free‑circulation declaration, …
View legislation →Calculate taxable amount for hire‑purchase capital sums
If your business receives a capital sum in connection with a hire‑purchase lease, you must work out how much of the lease payments are not covered by tax relief and …
View legislation →Calculate VAT return amounts correctly
If your business is required to submit a VAT return, you must work out the figures for each box using your VAT account. The total VAT you owe for the …
View legislation →Calculate VAT return amounts correctly
If your business must submit a VAT return, you need to work out the figures for each box exactly as set out in the regulations. Add together all VAT payable …
View legislation →Calculate VAT return boxes correctly
When your business must submit a VAT return to HMRC, you need to work out the figures for each box exactly as set out in this regulation. Total all VAT …
View legislation →Claim Flat‑rate Addition credit on your VAT return
If you receive an invoice that includes a ‘Flat‑rate Addition’ (FRA) amount, you must claim that amount as an input‑tax credit on the VAT return for the accounting period in …
View legislation →Claim Flat‑rate Addition input tax credit on VAT return
If your business receives an invoice that includes a Flat‑rate Addition (FRA) – an amount that must be treated as VAT – you have to claim that amount as an …
View legislation →Claim import duty remission within 3 years of the duty being incurred
If your business has to pay import duty, you can usually get part or all of that money back – a remission. You must apply for this refund as soon …
View legislation →Claim input tax on VAT return and retain supporting documents
When your business pays VAT on purchases, you must reclaim that amount on your VAT return for the accounting period in which the tax became chargeable (or the first period …
View legislation →Claim input tax on your VAT return with supporting documents
Whenever you pay VAT on purchases, imports or EU acquisitions you must claim that VAT back on the VAT return for the period in which the tax became chargeable. You …
View legislation →Claim input VAT and keep supporting documents within time limits
When you want to reclaim VAT you have paid on purchases, imports or EU acquisitions, you must include the claim on the VAT return for the period when the tax …
View legislation →Claim input VAT and retain supporting documents
When you incur VAT on purchases, imports or acquisitions that you can recover, you must include the claim on your VAT return for the period when the tax became chargeable …
View legislation →Claim input VAT and retain supporting documents
When you incur VAT on purchases, imports or EU acquisitions, you must claim the input tax on your VAT return for the period when the tax became chargeable, and you …
View legislation →Claim input VAT on the correct return and retain supporting documents
When you incur VAT on purchases, you must claim the corresponding input tax on the VAT return for the accounting period in which the tax became chargeable (or the first …
View legislation →Claim input VAT on time and retain supporting documents
When your business incurs VAT on purchases, imports or EU acquisitions you must claim the input tax on the VAT return for the accounting period in which the tax became …
View legislation →Claim input VAT on your VAT return with supporting documents
When your business pays VAT on purchases, imports or intra‑EU acquisitions, you must recover that VAT by making a claim on your VAT return for the accounting period in which …
View legislation →Claim input VAT with required documents and within time limits
When your business pays VAT on purchases, imports or EU acquisitions, you must keep the appropriate invoice or supporting document and claim the input tax on your VAT return for …
View legislation →Claim plastic packaging tax credits in your return
When you first have enough evidence that a piece of plastic packaging you use qualifies for a tax credit, you must include that credit in the same tax return for …
View legislation →Claim recoverable VAT and retain supporting documents
When you incur VAT on purchases, you must recover that input tax on the VAT return for the accounting period in which the tax became chargeable, or on the first …
View legislation →Claim relief to avoid double taxation on carried interest
If you have paid Capital Gains Tax on a carried‑interest gain and you (or another person) have also paid income tax on the same gain, you can ask HMRC to …
View legislation →Claim repayment of any inheritance tax overpayment within 4 years
If you discover you have paid too much inheritance tax, you must notify HMRC and ask for the excess (including any interest) to be repaid. You have to make the …
View legislation →Claim repayment of import duty after a trade‑remedy notice
If the Secretary of State has issued a public notice about trade remedies (for example, dumping or subsidies) that affects the duty you paid on an import, you may get …
View legislation →Claim repayment of import VAT correctly
If your business has paid import VAT on goods that entered Northern Ireland and later discovers you are entitled to a refund (e.g., the VAT was not actually due or …
View legislation →Claim repayment of import VAT you have paid
If your business has paid import VAT on goods brought into Northern Ireland and you later discover you were not actually liable for it, you must claim the money back. …
View legislation →Claim repayment of VAT on imports or supplies you’re not a VAT‑payer
If you’ve paid VAT on goods you’ve brought into the UK or on supplies you’ve bought for yourself and you’re not a registered VAT‑payer, you can get that money back …
View legislation →Claim tax credit for eligible plastic packaging
If you pay Plastic Packaging Tax on a component that qualifies under case 1 or 2 but isn’t directly exported, you can claim a tax credit. To do so you …
View legislation →Claim tax relief for double taxation on carried interest
If you have elected to treat carried‑interest gains as accruing under s.103KFA, have paid CGT on those gains and later are taxed on the same carried interest, you can ask …
View legislation →Claim VAT credit for Flat‑rate Addition and retain proper invoice
If you buy goods or services from a certified person who isn’t VAT‑registered and the invoice shows a ‘Flat‑rate Addition’ (FRA) amount, you must keep an invoice that includes all …
View legislation →Claim VAT credit for flat‑rate addition (FRA)
If your business buys goods or services from a certified person and the invoice includes a flat‑rate addition, you can treat that amount as VAT and claim it as input …
View legislation →Claim VAT input credit for flat‑rate addition and keep proper invoice
If your business receives a supply from a certified person that includes a flat‑rate addition (FRA), you can treat that amount as VAT and claim it as input tax. To …
View legislation →Claim VAT input tax on time and keep required documents
When your business pays VAT on purchases, you must claim the amount back on your VAT return for the period when the tax became chargeable, or the first period you …
View legislation →Claim VAT refund for non‑business Academy purchases
If your Academy buys goods or services (or imports them) and the purchase isn’t for a business activity, you can ask HMRC to refund the VAT you paid. You must …
View legislation →Claim VAT refund for non‑business supplies to qualifying charities
If your organisation is a qualifying charity and you have been charged VAT on goods or services that are not for a business activity, you can claim a refund from …
View legislation →Claim VAT refund on eligible import or supply costs
If you import goods into the UK, or buy supplies that would normally be treated as input tax, you can get the VAT back – as long as no other …
View legislation →Claim VAT refund on imports and UK supplies when no relief
If you buy goods from outside the UK (or buy goods in the UK) but can’t use any other VAT relief, you’re entitled to get the VAT back. This means …
View legislation →Claim VAT refund on your VAT return
When your business has more VAT to reclaim than you owe (i.e. you’re entitled to a refund), you must record the refund amount in the specific box on your VAT …
View legislation →Claim VAT refund on your VAT return
When your business becomes entitled to a VAT refund, you must put the correct refund amount into the “VAT reclaimed in this period on purchases and other inputs” box on …
View legislation →Claim VAT refunds in your VAT return
When you have more input VAT than output VAT and are entitled to a refund, you must put the correct refund amount into the ‘VAT reclaimed in this period on …
View legislation →Claim VAT refunds on eligible imports and supplies
If you import goods into the UK or buy supplies for your business and you end up paying VAT that you can’t actually use as input tax (or would be …
View legislation →Claim VAT refunds on eligible imports and supplies
If you’re a trader and you pay VAT on goods you import (or on supplies you receive) that you can’t normally recover, the law lets you ask HMRC to repay …
View legislation →Claim VAT refunds on imported goods and certain supplies
If you import goods into the UK and haven’t got any other VAT relief, or if you supply goods where the VAT would normally be treated as input tax, you …
View legislation →Claim VAT refunds on imports and qualifying supplies
If you import goods into the UK or buy goods in the UK and the VAT would normally be your input tax, you can ask HMRC to refund that VAT …
View legislation →Claim VAT refunds on your VAT return
When your business has more VAT on purchases than you owe on sales, you must claim the refund by putting the correct amount into the “VAT reclaimed in this period …
View legislation →Claim VAT refunds on your VAT return
When your business is due a VAT refund, you must put the correct refund amount into the ‘VAT reclaimed in this period on purchases and other inputs’ box on your …
View legislation →Claim VAT refunds on your VAT return
When your business is owed a VAT refund, you must tell HMRC about it by putting the correct amount into the “VAT reclaimed in this period on purchases and other …
View legislation →Claim VAT refunds on your VAT return
When your business is due a VAT refund, you must tell HMRC the amount by putting it in the “VAT reclaimed on purchases and other inputs” box on the VAT …
View legislation →Complete customs entry, exit and transit formalities for goods moving through Northern Ireland
If your business brings goods into Northern Ireland from territories that are outside the EU, you must complete the customs entry paperwork required by the Union Customs Code. The same …
View legislation →Complete customs entry, exit and transit formalities for goods moving through Northern Ireland
If your business brings goods into Northern Ireland from territories treated as outside the EU, you must complete the EU customs entry procedures. The same applies when you export goods …
View legislation →Complete customs entry, exit and transit formalities for goods moving through Northern Ireland
If your business moves goods into or out of Northern Ireland to/from territories that are treated as outside the EU, you must carry out the required customs declarations before the …
View legislation →Complete customs entry, exit and transit formalities for goods moving via Northern Ireland
If your business moves goods into or out of Northern Ireland from territories that are treated as outside the EU, you must carry out the required customs entry or export …
View legislation →Complete customs entry/exit and transit formalities for goods moving via Northern Ireland
If your business moves goods into or out of Northern Ireland from the specified non‑EU territories, you must carry out the required customs entry or export procedures. When those goods …
View legislation →Complete customs entry, exit and transit formalities for NI trade
If your business moves goods into Northern Ireland from territories that are treated as outside the EU, you must complete the EU customs entry formalities. The same applies when you …
View legislation →Complete customs formalities for goods entering or leaving NI
If your business moves goods through Northern Ireland from territories that are treated as outside the EU, you must complete the EU customs entry procedures when the goods arrive. The …
View legislation →Complete customs formalities for goods moving through Northern Ireland
If your business brings goods into Northern Ireland from territories that are treated as outside the EU, you must carry out the EU customs entry procedures. The same applies when …
View legislation →Complete VAT return boxes correctly for each accounting period
When you have to send a VAT return, you must work out the figures for the required boxes from your VAT account for that period. Put the total VAT due …
View legislation →Complete your VAT return with correct box amounts
When you have to send a VAT return, you must fill in the totals from your VAT account for the accounting period. The VAT you owe goes in Box 1 …
View legislation →Comply with all conditions of any accreditation you hold
If your business obtains an accreditation under the Income Tax Act (for example as a social‑impact contractor), you must obey every condition the accrediting Minister sets – such as providing …
View legislation →Comply with Commission directions on employee monitoring methods
If the Equality Commission for Northern Ireland tells you to use a different method for deciding a case involving an employee and for preparing the related monitoring return, you must …
View legislation →Comply with eligibility and reporting rules for the VAT accounting scheme
If you want to use the VAT annual accounting scheme you must be sure your expected taxable supplies are under £1.35 million when you apply and stay below £1.6 million …
View legislation →Comply with special VAT scheme for cross‑border telecom, broadcasting and e‑services
If your business supplies telephone, TV, radio or online services from an EU Member State to customers in another Member State, you must use the special VAT scheme. You need …
View legislation →Comply with VAT scheme rules and notify HMRC if supplies exceed £1.6 million
If your business is authorised under the VAT scheme you must give only true information in your application, lodge every required VAT return and make any payments by the prescribed …
View legislation →Comply with VAT scheme rules and notify HMRC if supplies exceed £1.6 million
If your business is authorised to use the VAT scheme you must keep your application truthful, file every required VAT return and pay any VAT due on time. As soon …
View legislation →Continue VAT compliance after death or incapacity
If you become the personal representative, trustee, liquidator or similar for someone who was registered for VAT and that person dies or can no longer manage their affairs, you must …
View legislation →Correct customs declaration if HMRC adjusts transaction value
If HMRC decides the value you declared for imported goods is substantially lower than the true value, they will tell you the amount that should have been included. You must …
View legislation →Correct errors in Plastic Packaging Tax returns within 4 years
If you spot a mistake in a Plastic Packaging Tax return you have already sent to HMRC, you must fix it. You must use the correction method that HMRC sets …
View legislation →Correct errors in tax information and report them to HMRC
If you discover a material mistake in any tax return or document you’ve submitted to HMRC, you must fix it promptly. If you notice an error that could mean tax …
View legislation →Correctly calculate and attribute input tax to taxable supplies
If your business makes both taxable and exempt supplies, you must work out how much of the VAT you have paid (input tax) relates to the taxable part of your …
View legislation →Correct tax return and inform HMRC after a follower notice
If HMRC sends you a follower notice and does not withdraw it, you must fix the tax advantage they have denied – either by amending the return/claim or by agreeing …
View legislation →Declare free‑circulation goods imported at other listed locations
If you import miscellaneous goods at a port, airport or other place listed in the regulations, and you are entitled to full duty relief under the specified reliefs, you must …
View legislation →Declare the full amount of UK pension income on your tax return
If you receive a pension (or only a part of it during a split year), you must count the entire pension income – or just the UK part if it's …
View legislation →Declare UK core expenditure to claim special TV relief
If your company wants to claim special television relief, you must put the amount of planned UK‑based core spending for the programme on your interim company tax return. When the …
View legislation →Deduct tax and file Form P46(Pen) for former‑employer pensions
If you were an employee’s employer right up to their retirement and no P45 was issued, you must treat any pension they receive from you as PAYE income. This means …
View legislation →Deduct tax at 0T and report pension payments to HMRC
If a former employee who is now a pensioner starts receiving pension payments while you are still paying them through PAYE, you must treat the pension as non‑cumulative, apply the …
View legislation →Determine applicant community for monitoring returns
When you prepare a Fair Employment monitoring return, you must decide which community each job applicant belongs to using the method set out in the Regulations. If the method can’t …
View legislation →Disclose any HMRC customs ruling you receive
If HMRC gives you a ruling on the tariff classification, value or country of origin of goods you import or export, you must tell HMRC that you have received it. …
View legislation →Do not apply for duty remission or repayment while an appeal is pending
If you have lodged an appeal about the amount of import duty you owe, you must wait until that appeal is resolved before making any application for remission or repayment …
View legislation →Elect and notify levy allowance split across PAYE references
If your business (as a member of a company or charities unit) has more than one PAYE reference and an apprenticeship levy allowance, you must decide how to divide that …
View legislation →Ensure exported goods retain domestic status on re‑import
If your business ships goods out of the UK and plans to bring them back after they have passed through another country, you must keep a proper travel document that …
View legislation →Ensure VAT zero‑rating certificate includes required information
If your business provides services on goods that are in a fiscal or other warehousing arrangement and you want those services to be zero‑rated for VAT, you must obtain a …
View legislation →Enter correct amounts in VAT return boxes
When you submit a VAT return you must put the total VAT you owe for the period into Box 1 (unless the VAT is on goods bought in Northern Ireland …
View legislation →File a complete VAT return each tax period
If your business is registered for VAT, you must send a VAT return for every tax period (monthly, quarterly or yearly as set by HMRC). The return must include the …
View legislation →File a final VAT return and pay any outstanding VAT when authorisation ends
If your business loses its special VAT authorisation – for example because your taxable supplies exceed £1.6 million, HMRC terminates it, you become insolvent or you decide to stop using …
View legislation →File an employee appeal against a PAYE direction notice
If your employer issues a PAYE direction notice that you believe is incorrect, you, as an employee, have the right to appeal. You must notify HMRC in writing within 30 …
View legislation →File annual PAYE return to HMRC
If you pay employees (or provide a support allowance) you must send HMRC an annual return for each award covering that employment. The return has to be lodged by 1 …
View legislation →File a VAT recapitulative statement with HMRC
If you are a VAT‑registered business (or a person who has been made liable to account for VAT on behalf of a non‑UK VAT‑registered supplier), you must regularly submit a …
View legislation →File a VAT return after each tax period
If your business is a VAT‑registered trader, you must submit a VAT return each month, quarter or year (as HMRC sets). The return has to contain all the information that …
View legislation →File a VAT return each tax period with required details
If your business collects VAT, you must submit a detailed VAT return for every period (usually every month). The return must be filed electronically if the UK rules allow it, …
View legislation →File monthly VAT recapitulative statements
If your business is VAT‑taxable, you must give HMRC a monthly summary of all intra‑Community supplies and acquisitions. The statement lists the VAT numbers of your buyers and suppliers, the …
View legislation →Follow all conditions in any HMRC conduct notice
If HMRC gives you a conduct notice, you must comply with every condition it sets out. This can include giving clients and intermediaries clear information about tax‑related proposals, supplying documents …
View legislation →Give a compliant VAT invoice to UK VAT‑registered customers
If you’re VAT‑registered in the UK and a trader based in another EU country supplies you goods or services, that foreign trader must send you a proper VAT invoice. The …
View legislation →Give a tax certificate for holiday pay
Whenever you pay an employee holiday pay, you must hand them a certificate that shows their name, NI number (if you have it), the tax year, payment date, amount paid …
View legislation →Give employees a P60 by 1 June each year
You must send a P60 (end‑of‑tax‑year payslip) to every staff member who was still employed on the last day of the tax year and from whom you deducted PAYE at …
View legislation →Give purchaser a written notice of VAT bad‑debt claim
If you are claiming a VAT bad debt on a supply made before 1 January 2003 to a purchaser who is also VAT‑registered, you must send that purchaser a written …
View legislation →Include correct deductions and adjustments in annual other earnings return
If you have to report ‘other earnings’ under PAYE regulations 85‑87, you must work out any deductions or adjustments that the tax rules allow or require. You must use the …
View legislation →Include correct VAT refund amount on your VAT return
When you have more VAT to reclaim than you owe, you must put the exact refund figure into the “VAT reclaimed in this period on purchases and other inputs” box …
View legislation →Include non‑trading loan deficits in corporation tax returns
If your company records a loss from its loan relationships (for example, interest expenses exceed interest income), you must carry that loss into your corporation tax calculation. Follow the rules …
View legislation →Include plastic packaging tax statement on business invoices
When you sell a plastic packaging component to another business and you have to pay plastic packaging tax on it, you must show the amount of that tax on the …
View legislation →Include required costs in customs transaction value
When you bring goods into the UK, you must add the cost of the container, packaging, transport and insurance up to the point of import, loading and handling, any commission …
View legislation →Include required details in duty remission or repayment applications
If you apply to HMRC to have import duty reduced, waived or repaid, you must give specific information – what the goods are, which reduced‑duty rule you are using, the …
View legislation →Include required details on every VAT invoice
Whenever you issue a VAT invoice you must put a set list of information on it – a unique invoice number, dates, supplier and customer details, description of the goods …
View legislation →Include required details on fiscal warehousing certificates
When you supply goods that are to be placed in fiscal warehousing, you must issue a certificate that contains all the information set out in the form notice published by …
View legislation →Include required information on fiscal warehousing certificates
When you sell goods that are to be placed in fiscal warehousing, you must issue a fiscal warehousing certificate that contains all the details set out in the form prescribed …
View legislation →Include required information on fiscal warehousing certificates
When you supply goods that are to be placed in a fiscal warehouse, you must issue a certificate that contains all the details set out in the form announced by …
View legislation →Include VAT refund amount on your VAT return
When your business is owed a VAT refund, you must enter the exact refund amount in the “VAT reclaimed in this period on purchases and other inputs” box on the …
View legislation →Include VAT refund amount on your VAT return
When your business becomes entitled to a VAT refund, you must claim it by entering the correct refund figure in the ‘VAT reclaimed in this period on purchases and other …
View legislation →Include VAT refund amount on your VAT return
When you have more VAT on purchases than you owe on sales, you must claim the refund by putting the correct amount into the ‘VAT reclaimed on purchases and other …
View legislation →Issue a compliant invoice for Schedule 9ZA (6‑2) supplies
If your business acts as an intermediate supplier and makes a supply that falls under paragraph 6(2) of Schedule 9ZA, you must give the customer an invoice that meets the …
View legislation →Issue an invoice for qualifying EU supplies
If your VAT‑registered business sells goods or services to a customer in another EU member state as set out in Schedule 9ZA paragraph 6(9), you must give that customer an …
View legislation →Issue anti‑forestalling charge invoice within 45 days
If you supply goods or services and an anti‑forestalling charge becomes payable under Schedule 27 of the Finance Act 2012, you must send the customer a separate invoice for that …
View legislation →Issue anti‑forestalling charge invoice within 45 days
If you supply goods or services that attract an anti‑forestalling charge and you have already issued a VAT invoice that does not include that charge, you must send a separate …
View legislation →Issue anti‑forestalling charge invoice within 45 days
If a supply you make attracts an anti‑forestalling charge under Schedule 27 and you would normally have issued a VAT invoice for that supply, you must send the customer a …
View legislation →Issue anti‑forestalling charge invoice within 45 days
If you have to charge an anti‑forestalling amount (a supplemental VAT charge) on a supply that would have required a normal VAT invoice, you must send the customer a separate …
View legislation →Issue anti‑forestalling charge invoice within 45 days
If you make a supply that attracts an anti‑forestalling charge and you have already issued a VAT invoice that did not include that charge, you must send a separate invoice …
View legislation →Issue anti‑forestalling charge invoice within 45 days
If you owe an anti‑forestalling charge under Schedule 27 of the Finance Act 2012 and you should have issued a VAT invoice for the supply, you must send a separate …
View legislation →Issue a VAT invoice for qualifying supplies to EU customers
If your business is VAT‑registered and you sell a service or good that falls under paragraph 6(9) of Schedule 9ZA to a customer in another EU Member State, you must …
View legislation →Issue a VAT invoice for services under fiscal/warehousing regimes
When you supply services on goods that are held in a fiscal or other warehousing regime and you want the supply to be zero‑rated for VAT, you must give the …
View legislation →Issue a VAT invoice for zero‑rated services in fiscal/warehousing regimes
If your business supplies services on goods that are stored under a fiscal or other warehousing scheme and you want to zero‑rate those services for VAT, you must give the …
View legislation →Issue compliant invoice for EU supplies
When your VAT‑registered business sells goods or services to a customer in another EU member state under the specific rules of paragraph 6(9) Schedule 9ZA, you must give that customer …
View legislation →Issue credit note when VAT rate changes
If the VAT rate (or the classification of a supply as exempt, zero‑rated or reduced‑rate) changes after you have issued a VAT invoice for a supply where you later make …
View legislation →Issue credit note when VAT rate changes
If the VAT rate (or the classification of a supply as exempt, zero‑rated or reduced‑rate) changes after you have issued a VAT invoice for a supply that the customer will …
View legislation →Issue credit note when VAT rate changes
If the VAT rate (or the status of a supply as exempt, zero‑rated or reduced‑rate) changes after you have issued a VAT invoice, you must send the customer a credit …
View legislation →Issue credit note when VAT rate changes
If the VAT rate (or the classification of supplies as exempt, zero‑rated or reduced‑rate) changes after you have issued an invoice, and you later make a VAT election under s.88, …
View legislation →Issue credit note when VAT rate changes
If the VAT rate changes after you have sent a VAT invoice for a supply and you later make an election under s.88, you must send the customer a credit …
View legislation →Issue credit note when VAT rate changes
If the VAT rate (or an exempt/zero‑rate/reduced‑rate classification) changes after you have issued a VAT invoice for a supply and you have made an election under s.88, you must send …
View legislation →Issue credit note when VAT rate changes
If the VAT rate changes after you have issued an invoice for a supply and you later make a VAT election, you must send the customer a credit note. The …
View legislation →Issue credit note when VAT rate changes
If the standard rate of VAT changes and you have already sent a VAT invoice for a supply that later becomes subject to a different rate, you must send the …
View legislation →Issue credit note when VAT rate changes
If the VAT rate (or the rules on exempt, zero‑rated or reduced‑rate supplies) changes and you have already issued a VAT invoice for a supply that later gets an election …
View legislation →Issue credit note when VAT rate changes after invoicing
If the VAT rate (or the classification of a supply as exempt, zero‑rated or reduced‑rate) changes after you have sent a VAT invoice for a relevant supply, you must send …
View legislation →Issue fiscal warehousing certificates with the required information
If your business supplies goods that will be placed in fiscal warehousing, you must provide a fiscal warehousing certificate that includes all the details set out in the form published …
View legislation →Issue invoice for intermediate supplies under Schedule 9ZA
If your business acts as an intermediate supplier of goods that have been moved into the UK from the EU and you want the special VAT treatment in Schedule 9ZA, …
View legislation →Issue invoice for intermediate supplies under Schedule 9ZA
If your business acts as an intermediate supplier and makes a supply that uses the special VAT treatment in paragraph 6(2) of Schedule 9ZA, you must give your customer an …
View legislation →Issue simplified VAT invoice for low‑value supplies
When you sell goods or services that cost £250 or less, and you are a VAT‑registered business in Northern Ireland selling to a UK customer, you only need to give …
View legislation →Issue simplified VAT invoice for low‑value supplies
If you sell goods or services and the total charge is £250 or less, and you are a VAT‑registered trader in Northern Ireland selling to a UK customer, you may …
View legislation →Issue simplified VAT invoices for supplies ≤ £250
If your business is VAT‑registered in Northern Ireland and you sell goods or services for £250 or less (and the customer isn’t in another EU state), you only need to …
View legislation →Issue simplified VAT invoices for supplies ≤ £250
If you make a taxable supply that costs £250 or less, you are a VAT‑registered trader in Northern Ireland and the customer isn’t in another EU member state, you only …
View legislation →Issue simplified VAT invoices for supplies ≤ £250
When you sell goods or services worth £250 or less, you’re VAT‑registered (including in Northern Ireland) and the customer isn’t in another EU member state, you can use a simplified …
View legislation →Issue simplified VAT invoices for supplies up to £250
If you sell goods or services worth £250 or less, you’re VAT‑registered in Northern Ireland, and the customer isn’t in another EU member state, you only need to give a …
View legislation →Issue supplementary charge invoice within 45 days
If a supplementary charge (such as a levy under the Finance Acts) becomes payable on a supply and your original VAT invoice did not include it, you must send the …
View legislation →Issue supplementary charge invoice within 45 days
If you have supplied goods or services and a supplementary charge (e.g., a levy under the Finance Acts) becomes payable after you have already issued a VAT invoice that does …
View legislation →Issue supplementary charge invoice within 45 days
If you supply goods or services and a supplementary charge (e.g., for fuel or climate levy) becomes payable after you have already sent a VAT invoice that does not show …
View legislation →Issue supplementary charge invoice within 45 days
If you have already issued a VAT invoice for a supply but a statutory supplementary charge later becomes payable and wasn’t included on that invoice, you must send the customer …
View legislation →Issue supplementary charge invoice within 45 days
If you supply goods or services and a supplementary charge (such as a climate change levy) becomes payable, but your original VAT invoice did not include that charge, you must …
View legislation →Issue supplementary charge invoice within 45 days
If you make a supply and a supplementary charge (e.g. under the Finance Act) later becomes payable, and your original VAT invoice did not include that charge, you must send …
View legislation →Issue supplementary charge invoice within 45 days
If you have supplied goods or services that attract a supplementary VAT charge and you have already sent a normal VAT invoice that does not show that charge, you must …
View legislation →Issue supplementary charge invoice within 45 days
If you have supplied goods or services and a supplementary charge (such as a climate‑change levy) becomes payable after you have already issued a VAT invoice that doesn’t contain that …
View legislation →Issue supplementary charge invoice within 45 days
If a supplementary charge (under the 2009 or 2010 Finance Acts) applies to a supply you have made and the VAT invoice you sent did not show that charge, you …
View legislation →Issue supplementary charge invoice within 45 days
If a supplementary charge (under the Finance Act 2009/2010) becomes payable on a supply and your original VAT invoice did not include that charge, you must send the customer a …
View legislation →Issue supplementary charge invoice within 45 days
If you have already issued a VAT invoice for a supply but a supplementary charge (under the relevant Finance Act schedules) later becomes payable and wasn’t on that invoice, you …
View legislation →Issue VAT invoice for EU supplies
If your business supplies goods or services to a customer in another EU Member State under Schedule 9ZA paragraph 6(9), you must give that customer a VAT invoice. The invoice …
View legislation →Issue VAT invoice for EU supplies
If your business is VAT‑registered and you make a supply that falls under paragraph 6(9) of Schedule 9ZA to a customer in another EU Member State, you must give that …
View legislation →Issue VAT invoice for EU supplies under Schedule 9ZA
If your business is VAT‑registered and you sell goods or services to a customer in another EU member state that fall under paragraph 6(9) of Schedule 9ZA, you must give …
View legislation →Issue VAT invoice for intermediate supplies
If your business acts as an intermediate supplier (you sell goods that were brought into the UK from another EU member state directly to a UK customer), you must give …
View legislation →Issue VAT invoice for services on goods fiscal warehousing regimes
If your business supplies services that relate to goods held in a fiscal or other warehousing regime and you want to zero‑rate those services for VAT, you must issue a …
View legislation →Issue VAT invoice for services on goods in fiscal or warehousing regimes
If your business provides services on goods that are in a fiscal or other warehousing arrangement, you must give the customer a VAT invoice that shows all the required details …
View legislation →Issue VAT invoice for services on goods in fiscal/warehousing regimes
If your business provides services on goods that are held in a fiscal or other warehousing regime and you want those services to be zero‑rated for VAT, you must give …
View legislation →Issue VAT invoice for services on goods in fiscal/warehousing regimes
When you provide services on goods that are stored in a fiscal or other warehousing regime and want the supply to be zero‑rated for VAT, you must send the customer …
View legislation →Issue VAT invoice for services on warehoused goods
If your business provides services on goods that are in a customs or other warehousing scheme and you want those services to be zero‑rated for VAT, you must give the …
View legislation →Issue VAT invoice for specific cross‑border supplies
When your VAT‑registered business makes a supply to a customer in another Member State that falls under paragraph 6(9) of Schedule 9ZA, you must give that customer a VAT invoice. …
View legislation →Issue VAT invoice for zero‑rated services in fiscal warehousing
If your business provides services on goods that are in a fiscal or other warehousing regime and you want the supply to be zero‑rated for VAT, you must give the …
View legislation →Issue VAT invoices for each water, gas or power supply
If your business sells water, gas, electricity, heat, cooling or ventilation you must treat each payment or each invoice as a separate supply. You need to issue a VAT invoice …
View legislation →Issue VAT invoices for taxable supplies and advance payments
Whenever your business makes a taxable sale of goods or services to another VAT‑registered company or to a non‑taxable legal entity, you must issue a proper VAT invoice. You also …
View legislation →Issue VAT invoices for water, gas, power and similar supplies
If your business supplies water, gas, electricity, heat, cooling or ventilation (unless the supply is exempt), you must treat each payment you receive or each VAT invoice you issue as …
View legislation →Issue VAT invoices with the required details
Whenever your business supplies goods or services and you are VAT‑registered, you must give your customer a VAT invoice that includes all the information set out in the regulation – …
View legislation →Issue VAT invoice when a taxable customer asks
If your business is a VAT‑registered retailer, you normally don’t have to give a VAT invoice. However, whenever a customer who is also VAT‑registered requests one you must provide it. …
View legislation →Issue VAT invoice within 14 days of buyer appropriating goods
If you sell goods but keep legal ownership until the buyer takes them (a retention‑of‑title sale), VAT is due from the earliest of three dates – when the buyer appropriates …
View legislation →Issue VAT invoice within 14 days of buyer taking goods
If you sell goods but keep ownership until the buyer actually takes them, you must send a VAT invoice (or accept a proper self‑billed invoice) no later than 14 days …
View legislation →Issue VAT zero‑rate invoice for services on warehoused goods
If your business provides services on goods that are in a fiscal or other warehousing regime and you want those services to be zero‑rated for VAT, you must give the …
View legislation →Keep VAT records, submit returns and issue VAT invoices
If your business is registered for VAT you must keep proper VAT accounting records, file the required VAT returns and any other information to HMRC, issue a VAT invoice to …
View legislation →Maintain VAT scheme accounting and file final return when it ends
If your business is authorised under the VAT accounting scheme, you must keep accounting for VAT using that scheme until your authorisation ends. When you stop being authorised – for …
View legislation →Make a customs declaration for temporary admission
If you bring unaccompanied chargeable goods into the UK at an 'other listed' location and you qualify for full duty relief, you must submit a customs declaration using the temporary …
View legislation →Make a customs declaration for temporary admission of RoRo‑imported goods
If you bring goods into the UK at a recognised RoRo (roll‑on/roll‑off) port using a RoRo vehicle, and those goods qualify for full duty relief (e.g. packaging, broadcast equipment, disaster‑relief …
View legislation →Make a customs declaration when unloading stores for refurbishment
If your business is authorised to use the inward‑processing procedure and you unload goods from a vehicle that need refurbishment, you must submit a customs declaration for those goods. This …
View legislation →Make a customs declaration when unloading surplus stores for storage
If your business is approved by HMRC to run a customs warehouse, you must lodge a customs declaration each time you unload surplus goods that are on a vehicle and …
View legislation →Make and keep valid temporary storage declarations for imported goods
If you bring goods into the UK and intend to store them temporarily, you must submit a temporary storage declaration to HMRC as required by the regulations and must not …
View legislation →Make a tax return calculation on an arm’s‑length basis before claiming relief
If you want to claim relief under section 174, you must first have prepared your tax return (or the relevant calculation) as if the arm‑length provision had been used instead …
View legislation →Make a temporary storage declaration for imported goods
If you import goods that fall under the Customs (Import Duty) (EU Exit) Regulations, you must send a temporary storage declaration to HMRC before the goods are presented to Customs, …
View legislation →Make a two‑part transitional EIDR customs declaration
When you import goods that fall under the transitional EIDR rules, you must submit your customs declaration in two stages – a simplified declaration (Part 1) and a supplementary declaration …
View legislation →Make a voluntary advance customs declaration for qualifying travel goods
If you travel to the UK carrying chargeable goods (not gifts or commercial items) in your own baggage or a small vehicle, and the goods meet the value, weight and …
View legislation →Make claim for spreading profits within deadline
If you want to spread your profits for tax relief, you must submit the claim under section 225ZB no later than one year after your normal self‑assessment filing date for …
View legislation →Make customs declaration for chargeable goods on non‑qualifying vehicles
If you use, sell or consume goods that attract import duty and those goods are on a vehicle that does not qualify under the free‑circulation rules, you must submit a …
View legislation →Make customs declaration for duty‑free import of human organs for transplant
If your business imports human blood, organs, tissues, cells or related products for transplant and you qualify for full import‑duty relief, you must lodge a customs declaration when the goods …
View legislation →Make customs declaration for temporary admission of eligible goods
If you import certain goods – such as portable musical instruments for professional use, items needed after a UK disaster, or any goods that qualify for full duty relief – …
View legislation →Make customs declarations before goods arrive at listed UK locations
HMRC can name a port, airport or rail terminal as "other listed" if customs paperwork becomes a problem there. If your business brings goods into that location, you must file …
View legislation →Make oral customs declaration for temporary admission of eligible goods
If you bring certain portable musical instruments, packaging, broadcast equipment or disaster‑relief material into the UK, you can use an oral customs declaration to admit them temporarily. You must be …
View legislation →Make oral customs declaration for temporary admission of eligible goods
If you import certain miscellaneous or other goods and you qualify for full relief from import duty, you can tell customs the goods orally instead of completing paperwork. For some …
View legislation →Make oral customs declarations correctly and avoid prohibited cases
If you need to declare imported goods verbally to HMRC, you must do it in person to an officer, clearly identify the goods (and, where required, who they’re for) and …
View legislation →Make two‑part customs declaration and keep records for imports via fixed transport installations
If your business operates a pipeline or other continuous transport system for electricity, gas or oil and you import chargeable goods using that system, you must record when the goods …
View legislation →Make VAT deduction claim within 6 months and meet minimum amounts
You must submit any claim to recover VAT within six months after the end of the tax year it relates to. The claim must cover a period of at least …
View legislation →Make VAT reclaim claims within 6 months and meet minimum claim amounts
You must submit any claim to get back VAT you’ve paid no later than six months after the end of the tax year in which the VAT was charged. The …
View legislation →Notify HMRC and file final VAT return if you exceed the scheme limit
If your business is using the small‑VAT scheme, you must keep accounting under that scheme until you either exceed £1.6 million of taxable supplies in a 12‑month period or you …
View legislation →Notify HMRC and prove goods have left the UK to claim duty remission
If a breach or failure causes you to incur import duty, you must tell HMRC as soon as possible – before they find out – and give them proof that …
View legislation →Notify HMRC if a payment you receive is not tax‑exempt
If your business receives a payment (for example a royalty or licence fee) that does not qualify for an exemption under the Income Tax Act, you must tell HMRC about …
View legislation →Notify HMRC if SEIS share issue conditions are not met
If your company has given HMRC a compliance statement for a SEIS share issue and later an event means the spending condition, qualifying‑company status, or the SEIS relief is lost, …
View legislation →Notify HMRC if you choose not to claim VAT exemption
If your business could claim a VAT exemption for the next accounting period but you want to stay taxable, you must tell HMRC before that period starts and give the …
View legislation →Notify HMRC of customs breach and take steps to rectify
If your business causes a customs breach that results in import duty, you must tell HMRC about the breach as soon as possible, fix any problems caused by it, and …
View legislation →Notify HMRC of employee death and handle PAYE on post‑death payments
When a staff member (who is not a pensioner) dies, you must complete a Form P45 showing that the employee has died and send it to HMRC as soon as …
View legislation →Notify HMRC of estate‑varying instruments that raise extra tax
If you create a legal document that changes how a deceased person's estate is dealt with and this change means more Inheritance Tax is due, you must send a copy …
View legislation →Notify HMRC of exempt distributions within 30 days
If your company makes an exempt distribution (for example a dividend that is not chargeable to corporation tax), you must send a return to HMRC within 30 days. The return …
View legislation →Notify HMRC of pensioner death using Form P45
When a pensioner you pay a pension for dies, you must immediately complete a P45 form stating that the person has died and send it to HMRC. If you continue …
View legislation →Notify HMRC of VAT representative appointment and any changes within 30 days
If you act as a VAT representative for another business, you must tell HMRC when you are appointed and provide the required details and evidence within 30 days. You also …
View legislation →Notify HMRC of your appointment and any changes as a VAT representative
If your business is acting as a VAT representative for another taxable person, you must tell HMRC within 30 days that you have been appointed and provide the required details …
View legislation →Notify HMRC within 60 days of any event that reduces or withdraws SI relief
If you have claimed SE (SI) tax relief and something happens that makes that relief be withdrawn or reduced – for example you receive a payment, sell the investment, or …
View legislation →Provide accurate, complete information on customs duty applications
When you apply to HMRC for a reduced import duty or a remission, you must make sure the application follows the correct customs rules, relates to a valid reduced‑duty case, …
View legislation →Provide a compliant invoice for cross‑border supplies
If you’re a supplier based outside the UK and you supply goods or services to a UK trader under the rules for paragraph 6(3) of Schedule 9ZA, you must send …
View legislation →Provide a compliant invoice for EU supplies
If you are a supplier based in another EU member state and you sell goods or services to a UK VAT‑registered business under paragraph 6(3) of Schedule 9ZA, you must …
View legislation →Provide a compliant invoice for intermediate supplies
If you are an intermediate supplier and make a supply that falls under paragraph 6(2) of Schedule 9ZA, you must give your customer an invoice that meets the required VAT …
View legislation →Provide additional client information when HMRC requests it
If HMRC suspects that you have not supplied all the client details required for a theatre tax relief proposal, they can send you a written notice asking for more information. …
View legislation →Provide an invoice for outside‑EU supplies within 15 days
If you buy goods or services from a trader based in another EU member state and you want VAT treatment to apply, the trader must give you a valid invoice. …
View legislation →Provide a tax deducted certificate to recipients of lump sum payments
If you pay a lump sum that has tax deducted, you must give the recipient a certificate showing the payee’s name, National Insurance number (if known), the payment date, the …
View legislation →Provide a VAT invoice for qualifying intra‑EU supplies
If your business supplies goods or services to a customer in another EU Member State under the rules in paragraph 6(9) of Schedule 9ZA, you must issue them an invoice. …
View legislation →Provide a VAT invoice on request for small supplies
If you run a VAT‑registered retail business and a customer who is also VAT‑registered asks for a VAT invoice, you must give them one for any sale of £250 or …
View legislation →Provide a VAT invoice when a taxable customer asks (≤ £250)
If your business is VAT‑registered and sells goods or services as a retailer, you normally don’t have to give a VAT invoice. However, when a customer who is also VAT‑registered …
View legislation →Provide benefit statements to specified employees
If you give any ‘specified benefits’ (e.g., a company car, private medical insurance) to an employee during a tax year, you must send that employee a written statement showing each …
View legislation →Provide certificates of tax deducted for reserve pay
When you pay a reservist, you must give HMRC the certificates of tax deducted that show how much tax you withheld from the reserve pay. This lets HMRC decide if …
View legislation →Provide client information to HMRC when requested
If HMRC issues you a notice under the monitoring regime, you must supply details of every client you dealt with for each relevant period. This includes the client’s name, address …
View legislation →Provide client information to HMRC when served with a notice
If HMRC serves you with a notice under this section because you act as an intermediary for a monitored proposal, you must send them the name, address and any other …
View legislation →Provide draft customs declaration when value is not yet known
If you are importing goods and cannot work out their transaction value in time for your customs declaration, you can still make the declaration – but only if you follow …
View legislation →Provide employee’s Form P45 (Parts 2 & 3) to HMRC on request
When a former employee claims Employment and Support Allowance they must give HMRC their P45 Parts 2 and 3. If they say they did not receive those pages, HMRC can …
View legislation →Provide employee’s Form P45 parts to HMRC when requested
If a former employee applies for taxable jobseeker’s allowance and says they have not received Parts 2 and 3 of their P45, HMRC can ask you to send those parts …
View legislation →Provide employees with details of non‑cash earnings and benefits
You must give each employee clear information about any non‑cash earnings they receive – such as vouchers, credit‑tokens, living accommodation, removal benefits, or other taxable benefits – showing the amount …
View legislation →Provide employees with required SSP entitlement information
When an employee is off sick you must give them a written statement explaining why they are not entitled to Statutory Sick Pay, why a period of entitlement has ended, …
View legislation →Provide employees with termination award information
If you have to send details of a termination award (or any change to it) to HMRC, you must also give the same information to the employee. The copy must …
View legislation →Provide evidence to HMRC when notified
If HMRC sends you a notice asking for information about goods you have imported, you must supply the requested evidence – for example whether the goods are non‑Union, when they …
View legislation →Provide full details of intra‑EU transport acquisitions on VAT return
If your business buys new means of transport (e.g., cars, trucks, machinery) from another EU Member State, you must give the tax authority all the information it needs when you …
View legislation →Provide HMRC access to or information from your transitional EIDR system
If your business makes a transitional simplified Customs declaration, you must let HMRC inspect your EIDR electronic system or give them the information they ask for to confirm your records …
View legislation →Provide HMRC with details of large termination awards
If you give a former employee a termination payment (or benefits) that, together with any related payments, is expected to be more than £30,000, you must send HMRC certain information …
View legislation →Provide information in the form HMRC specifies
If HMRC tells you how to give the information or documents they have asked for (for example, a particular format or a specific inspection location), you must follow those instructions. …
View legislation →Provide information requested by HMRC for customs approval applications
If HMRC asks you for more details to decide your customs approval (e.g., outward/inward processing, storage, etc.) you must send that information within the time they set. If you need …
View legislation →Provide information to HMRC when notified about a non‑resident promoter
If you act as an intermediary, adviser or any other party dealing with a foreign (non‑UK) monitored promoter and HMRC serves you a notice, you must give them the information …
View legislation →Provide invoice for intermediate supplies under Schedule 9ZA
If your business acts as an intermediate supplier and makes a supply that falls under paragraph 6(2) of Schedule 9ZA, you must give the customer an invoice. The invoice has …
View legislation →Provide invoice to UK buyer for VAT‑deduction supplies
If you sell goods or services to a UK VAT‑registered business and want the buyer to be able to recover the input tax, you must send them an invoice that …
View legislation →Provide P11D benefit statements to employees by 7 July
If you give any taxable benefits to staff, you must send each employee a P11D statement showing those benefits for the tax year that just ended. The statement has to …
View legislation →Provide PAYE details of post‑termination payment to employee
If you make a payment to an employee after their employment has ended and that payment later becomes subject to PAYE (and wasn’t shown on their P45), you must tell …
View legislation →Provide PAYE information for specified payments within 7 days
If you pay an employee for work that was done on the same day (or the day before) and you couldn’t work out the amount or give the required PAYE …
View legislation →Provide requested SSP information to the Secretary of State
If you (or an employee) are involved in a statutory sick pay matter and the Secretary of State asks you for information, you must send that information within 10 days …
View legislation →Provide requested VAT records to HMRC
If HMRC (the Commissioners) send you a written notice asking for the VAT records you must keep, you must hand those records over at the time and place set out …
View legislation →Provide requested VAT records to HMRC
If HMRC sends you a written notice asking for the VAT records you must keep, you have to hand those records over at the place, date and time set out …
View legislation →Provide requested VAT records to HMRC
If HMRC (the Commissioners) sends you a written notice asking for the VAT records you must keep, you must give those records to them at the place, date and time …
View legislation →Provide requested VAT records to HMRC
If HMRC sends you a written notice asking for the VAT records you are required to keep, you must hand over those records at the place and time set out …
View legislation →Provide requested VAT records to HMRC
If HMRC (the Commissioners) sends you a written notice asking for the VAT records you are required to keep, you must hand those records over at the place, date and …
View legislation →Provide requested VAT records to HMRC
If HMRC (the Commissioners) send you a written notice asking for the VAT records you must keep, you have to give those records to them at the place and time …
View legislation →Provide requested VAT records to HMRC
If HMRC sends you a written notice telling you to hand over the VAT records you are required to keep, you must give those records to the officer at the …
View legislation →Provide requested VAT records to HMRC when issued a notice
If HMRC sends you a written notice asking for the VAT records you must keep, you must give those records to them at the place, date and time the notice …
View legislation →Provide requested VAT records to HMRC when notified
If HMRC sends you a written notice asking for the VAT records you are required to keep, you must hand those records over at the place and time set out …
View legislation →Provide requested VAT records to HMRC when notified
If HMRC (the Commissioners) sends you a written notice asking for the VAT records you are required to keep, you must hand those records over at the date, time and …
View legislation →Provide required certificates when claiming tax repayment after leaving employment
If you have stopped working for an employer during a tax year and want a PAYE tax refund, you must send HMRC a certificate (A or B) confirming that you …
View legislation →Provide required information to HMRC to complete customs declaration
If you declare goods that are stored for free‑circulation using the special procedure in regulation 26FA, HMRC will still need extra details before the declaration is final. You (or someone …
View legislation →Provide required PAYE information using approved forms and methods
As an employer you must send all PAYE information that HMRC requires – such as P45s, P60s, P11Ds and annual returns – using the specific forms and formats that HMRC …
View legislation →Provide required PAYE information within 7 days of payment
If you pay an employee for whom you do not have to keep a deductions working sheet, you don’t have to send the PAYE details at the moment of payment. …
View legislation →Provide required tax information using approved forms
Your employees must give HMRC the information they need on the specific PAYE forms (e.g., P46, P45, P14, P187) that the tax authority has approved. They have to use the …
View legislation →Provide required VAT records when HMRC requests them
If HMRC (the Commissioners) sends you a written notice asking for the VAT records you must keep, you must hand those records over at the place, date and time set …
View legislation →Provide simplified VAT invoice for supplies ≤ £250
If your business is VAT‑registered in Northern Ireland and you sell goods or services costing £250 or less (and the customer is not in another EU Member State), you may …
View legislation →Provide statements to employees about unrelated payments or benefits
If your business makes a payment to, or provides a benefit for, someone who is employed by another company, you must give that employee a written statement with the required …
View legislation →Provide VAT invoice on request for low‑value sales
If a business customer (a taxable person) asks for a VAT invoice for a sale that costs £250 or less, you as a VAT‑registered retailer must give them an invoice. …
View legislation →Provide VAT invoice on request with required details
If your business is a VAT‑registered retailer, you normally don’t have to give a VAT invoice, but you must do so when a customer who is also a taxable person …
View legislation →Provide VAT invoices with all required details
Whenever you issue a VAT invoice you must include a set list of information – such as a unique invoice number, dates, supplier and customer details, description of goods or …
View legislation →Provide VAT invoices with all required details
Whenever you issue a VAT invoice you must include a set list of details – a unique invoice number, dates, your and the customer’s name and address, VAT registration numbers, …
View legislation →Provide VAT invoice to taxable customers on request (≤ £250)
If your business is a VAT‑registered retailer, you normally don’t have to give a VAT invoice. But when a taxable‑business customer asks for one for a sale of £250 or …
View legislation →Provide VAT invoice to taxable customers on request (≤ £250)
If your business is a VAT‑registered retailer you normally don’t have to give a VAT invoice. However, when a customer who is also VAT‑registered asks for one you must issue …
View legislation →Provide VAT invoice when requested by taxable customer
If your business is a VAT‑registered retailer, you must give a VAT invoice whenever a customer who is also VAT‑registered asks for one. For small sales of £250 or less …
View legislation →Provide VAT records to HMRC on demand
If HMRC (or another authorised officer) asks to see your VAT records, you must show them the relevant documents at your main place of business – or another reasonable location …
View legislation →Provide written estate‑income statement on request
If you are acting as the personal representative (executor or administrator) of a deceased person’s estate, you must, when asked in writing by anyone who has an interest in the …
View legislation →Provide written notice to purchaser when claiming a bad‑debt VAT relief
If you are claiming VAT relief on a bad debt for a supply made before 1 January 2003 to another taxable business, you must send the buyer a written notice …
View legislation →Provide your NI and tax reference to the promoter
If you have been given a promoter reference number under the Theatre Tax Relief scheme, you must tell the promoter your National Insurance number and Unique Tax Reference (or let …
View legislation →Record and report all lump‑sum PAYE payments
If you pay an employee or contractor a lump sum that is subject to PAYE, you must keep detailed records of the payment – name, NI number, amount, date, tax …
View legislation →Record sale of old animal and claim deduction for replacement
When you sell an animal from your herd and replace it with another, you must treat any sale proceeds as income in your corporation tax calculation. You can then deduct …
View legislation →Refer your clearance application to tribunal if HMRC is slow or unsatisfied
If you’re applying for a tax clearance and HMRC doesn’t give you a decision within 30 days (or dismisses you), you have to ask HMRC to send the case to …
View legislation →Report and pay VAT on auction (or deemed) sales within 21 days
If you sell goods at auction (or any other sale that is treated as a taxable supply under Schedule 4 paragraph 7), you must, even if you are not VAT‑registered, …
View legislation →Report and pay VAT on auction or third‑party sales
If you sell goods that are treated as supplied under Schedule 4 paragraph 7 – for example, an auctioneer selling items on behalf of the owner or a dealer selling …
View legislation →Report and pay VAT on goods sold under Schedule 4 para 7
If you sell goods that are treated as supplied under Schedule 4 paragraph 7 of the VAT Act – for example, when you run an auction – you must, within …
View legislation →Report any change to termination awards that exceed £30,000
If you gave an employee a termination payment that was reported as £30,000 or less (or only cash) and the award later changes – for example the total rises above …
View legislation →Report apprenticeship levy liability to HMRC
If your business’s payroll (pay bill) is over £3 million – either in the previous tax year or you expect it to be this year – you must work out …
View legislation →Report auction or non‑auction sales and pay VAT within 21 days
If you sell goods that fall under Schedule 4 paragraph 7 – for example, an auctioneer or anyone selling goods in a non‑auction sale where the tax rules treat you …
View legislation →Report auction or sale details and pay VAT within 21 days
If you sell goods that are treated as supplies under Schedule 4 paragraph 7 (for example, an auction sale), you must, within 21 days, send HMRC a detailed statement, pay …
View legislation →Report auction sale and pay VAT within 21 days
If you run an auction or sell goods that are treated as supplied by a taxable person under Schedule 4 paragraph 7, you must, within 21 days of the sale, …
View legislation →Report auction sales and pay VAT within 21 days
If you sell goods at auction (or any other sale that falls under Schedule 4 para 7), you must send HMRC a detailed statement of the transaction, pay the VAT …
View legislation →Report employee death via Form P45 to HMRC
If an employee dies while you are still deducting PAYE, you must complete a Form P45 showing the death and send it to HMRC. You also need to handle any …
View legislation →Report notional payment information within 14 days
If you pay an employee a notional amount (for example, a retroactive tax adjustment) and you couldn’t give the required details before the payment, you must still send that information …
View legislation →Report sale and pay VAT within 21 days for auction or private sales
If you sell goods that are treated as a taxable supply under Schedule 4 para 7 – for example, an auctioneer or anyone selling goods in a private sale – …
View legislation →Report VAT refund on your VAT return
When your business becomes entitled to a VAT refund, you must tell HMRC by putting the correct refund amount into the ‘VAT reclaimed in this period on purchases and other …
View legislation →Request out‑of‑time VAT review in writing
If you miss the deadline to accept HMRC’s offer of a VAT decision review or to ask for a review, you can still ask for a review later. You must …
View legislation →Request PAYE direction and appeal a refusal
If your business failed to deduct the correct PAYE tax because of an error, you can ask HMRC to issue a direction to correct it. If HMRC refuses your request, …
View legislation →Request withdrawal of monitoring notice in writing
If HMRC has issued your business a monitoring notice, you can ask for it to be lifted once at least 12 months have passed since the end of any appeal …
View legislation →Return unpaid CIS amount within 14 days of notice
If HMRC thinks you still owe money on a CIS deduction 17 or more days after the end of a tax period, they can send you a notice. You must …
View legislation →Send additional PAYE return after unresolved trade dispute tax
If your business withholds tax during a strike and you do not repay that tax within 42 days after the strike ends, you must immediately send an extra PAYE return …
View legislation →Send Form P46 and use emergency tax code for new employees
When you make your first PAYE payment to a new employee that meets the lower earnings limit (or secondary threshold) and you don’t have a tax code for them, you …
View legislation →Send Form P46 and use emergency tax code for new employees
When you make your first payroll payment to a new employee who has filled in a Form P46 (Statement B or C), you must immediately send that P46 to HMRC, …
View legislation →Send Form P46(Pen) to HMRC for non‑UK resident pensioners
If your business pays a pension to a person who lives outside the UK, and you have no tax code for them, you must complete and forward Form P46(Pen) to …
View legislation →Send purchaser written notice of VAT claim within 7 days
If you claim a VAT deduction for a bad debt on a supply made before 1 January 2003 to another VAT‑registered business, you must send that buyer a written notice …
View legislation →Send required PAYE notification to HMRC
If your business runs PAYE in real‑time, you must tell HMRC when you have either (a) a tax period with no relevant payments, or (b) you have submitted the final …
View legislation →Send tax certificates for dividend or interest payments
Whenever your company pays a dividend or interest, you must issue a tax certificate for that payment. The certificate has to be sent to the bank or building society holding …
View legislation →Send written notice to purchaser when claiming a pre‑2003 VAT bad debt
If your business makes a VAT claim for a bad‑debt on a supply that took place before 1 January 2003 and the buyer is also a taxable person, you must …
View legislation →Send written notice to purchaser when claiming a VAT bad‑debt
If you are claiming a VAT bad‑debt on a supply made before 1 January 2003 to a VAT‑registered customer, you must give that customer a written notice within 7 days …
View legislation →Serve notice on corporation tax within the 3‑year time limit
When HMRC finalises your corporation tax liability for an accounting period, the company must give a notice under this part of the Act within three years of that determination. If …
View legislation →Show no special relationship or calculate royalty rates for HMRC
If your business pays royalties to a party that could be linked to you (a "special relationship"), you must be able to prove to HMRC that no such relationship exists, …
View legislation →Submit accurate and complete electronic information to HMRC
When you send any required tax information to HMRC by email, web‑upload, or any other electronic method, it must be fully accurate and include all the details HMRC has asked …
View legislation →Submit accurate and correctly formatted earnings tax return
When you send your annual earnings and pensions tax return, you must do it in the way HMRC requires and make sure all the information is correct. If you include …
View legislation →Submit a complete VAT return each tax period
Every business that pays VAT has to file a VAT return each tax period. The return must set out all sales, purchases, exempt transactions and any specific information the tax …
View legislation →Submit a customs declaration for temporary admission of a pleasure craft
If you plan to bring a pleasure boat into the UK for a temporary stay and you are eligible for duty relief, you need to tell HMRC you’re doing this …
View legislation →Submit amended PAYE return for past year if payments increase
If a new tax rule retroactively increases the amount you paid to employees for a closed tax year, you must send HMRC an amended PAYE return (Forms P14/P35(RL)) showing the …
View legislation →Submit an accurate VAT return every tax period
If your business is VAT‑registered, you must file a VAT return each period. The return should list all taxable sales, purchases, exempt supplies and any EU cross‑border transactions. You have …
View legislation →Submit an annual VAT return with full transaction details
If your business is registered for VAT, you must send HMRC a return covering the whole previous year that shows all the figures needed to work out the VAT you …
View legislation →Submit annual employee and appointee data to the Fair Employment monitor
Each year you must collect and report a detailed breakdown of your workforce – gender, religious/community background, full‑time/part‑time status, apprenticeship contracts and occupational groups – and also the same kind …
View legislation →Submit annual Form P38A for non‑taxable employee payments
Each tax year you must send HMRC a Form P38A by 20 May covering every ‘relevant employee’ – i.e. anyone who received payments that were not subject to PAYE and …
View legislation →Submit annual HMRC returns for reportable events
If you are the person responsible for any reportable tax events (for example under an employee share scheme), you must send HMRC an annual return for every tax year that …
View legislation →Submit annual PAYE return (Forms P35 & P14) to HMRC
Each year you must send HMRC a return (Forms P35 and P14) by 20 May after the tax year ends. The return must show the total payments you made to …
View legislation →Submit a VAT return each tax period
If your business is VAT‑registered, you must file a VAT return each tax period giving details of all sales, purchases, deductions and exempt items. The return must be filed within …
View legislation →Submit a VAT return for every tax period
If you’re VAT‑registered, you must send HMRC a VAT return each tax period. The return should show all your taxable sales, purchases, exemptions and deductions, and it must go in …
View legislation →Submit claim for provisional repayment of pension‑related tax
If your insurance company runs a pension business, you must claim a provisional repayment for each repayment period (up to three months or the accounting period). The claim must be …
View legislation →Submit complete VAT repayment claim with required certificates
When you want a VAT refund, you must send HMRC a claim form written in English together with a current certificate of status from the country where your business is …
View legislation →Submit complete VAT repayment claim with required evidence
When you want to claim a VAT refund, you must send the HMRC‑specified claim form in English, together with a certificate of status from the country where your business is …
View legislation →Submit customs declaration for RoRo imports
If you import goods by a RoRo (roll‑on/roll‑off) vehicle into the UK at a listed entry point, and you are eligible for duty relief, you must file a customs declaration …
View legislation →Submit customs declaration for temporary admission of private aircraft
If you bring a private aircraft into the UK for the first time, you must lodge a customs declaration for temporary admission – but only if the aircraft lands at …
View legislation →Submit customs declaration for unaccompanied goods before train loading
If you are importing goods that will travel on a through train without being accompanied, you must file a customs (or temporary storage) declaration before the goods are loaded onto …
View legislation →Submit extra information on your monthly VAT recapitulative statement, if required
When you file your VAT recapitulative statement each month, your country may ask you to include additional details that go beyond the usual data. If the tax authority tells you …
View legislation →Submit final VAT return and pay any outstanding VAT when leaving the scheme
If you stop being authorised to use the VAT scheme (e.g. because your turnover exceeds the limit, HMRC ends it, you become insolvent or you choose to leave), you must …
View legislation →Submit final VAT return and pay any outstanding VAT when you leave the scheme
If your business stops being authorised under the VAT scheme (for example because you exceed the turnover limit or the authority revokes it), you must send a final VAT return …
View legislation →Submit final VAT return and pay any VAT due when leaving the scheme
When your business stops being authorised under the VAT scheme – for example because your supplies exceed £1.6 million, HMRC terminates the authorisation, you become insolvent, or you decide to …
View legislation →Submit final VAT return and pay VAT when leaving the annual accounting scheme
If your business is using the VAT annual accounting scheme you must keep accounting under that scheme until you stop being authorised. When you cease to be authorised – for …
View legislation →Submit Form P46 and apply basic‑rate tax deductions
When you make the first payment to a new employee who does not yet have a tax code (a Form P46 case), you must send a Form P46 to HMRC, …
View legislation →Submit Form P46 for new hires without a P45
If a new employee starts work and does not give you Parts 2 and 3 of their P45 and you have not been issued a tax code for them, you …
View legislation →Submit full VAT repayment claim with required certificates
If you want a VAT refund, you must send HMRC a completed claim form in English, together with a current certificate of status from the authority of the country where …
View legislation →Submit group allowance allocation statement to HMRC
If your company is the nominated member of a corporate group, you must send a group allowance allocation statement to HMRC for each accounting period. The statement must reach HMRC …
View legislation →Submit group allowance allocation statement to HMRC
If your company is the nominated company for a corporate tax group, you must send HMRC a group allowance allocation statement for each accounting period. The statement must be filed …
View legislation →Submit intra‑Community acquisition statements
If your business buys goods from other EU Member States (or transactions treated as such) and the tax authority in the UK requires it, you must send a statement that …
View legislation →Submit land transaction return to HMRC
When you buy land that falls inside the Stamp Duty Land Tax (SDLT) rules, you must send a land transaction return to HMRC. The return, which includes your calculation of …
View legislation →Submit monitoring returns with prescribed employee data
You must include the specific information about your employees, job applicants and former staff that is listed in the regulations when you prepare a monitoring return (except for the very …
View legislation →Submit monthly (or quarterly) recapitulative VAT statement
If your business is VAT‑registered and you make intra‑EU supplies of goods or services, you must each month send a summary to HMRC showing the VAT numbers of your EU …
View legislation →Submit monthly (or quarterly) VAT recapitulative statements
If your business is registered for VAT, you must each month send HMRC a summary of your intra‑EU sales of goods and services – showing who you sold to, their …
View legislation →Submit monthly recapitulative statement for intra‑Community acquisitions
If your business buys goods from another EU Member State and then sells them on, you must file a recapitulative statement each month. The statement must contain your VAT number, …
View legislation →Submit NATO Form 302 for duty‑free imports
If you are acting as a NATO force representative and import goods that qualify for full duty relief, you must file a Customs declaration by sending NATO Form 302 to …
View legislation →Submit overseas tax compliance evidence to HMRC
If you've lived abroad at any point during the qualifying period of the Construction Industry Scheme, HMRC must be shown that you have met comparable tax obligations in that country. …
View legislation →Submit Plastic Packaging Tax return each accounting period
You must send a Plastic Packaging Tax return to HMRC for every accounting period you operate. The return has to be filed by the last working day of the month …
View legislation →Submit proof of full‑time education to HMRC
If you or your staff (as a self‑employed contractor under CIS) want to be exempt from deduction because you were studying full‑time, HMRC requires a statement from your educational institution …
View legislation →Submit quarterly PAYE returns as a specified employment intermediary
If your business acts as a specified employment intermediary, you must send HMRC a quarterly electronic return with the information set out in regulation 84G. The return must be filed …
View legislation →Submit real‑time payroll information to HMRC for each employee payment
If you run a PAYE payroll you must send HMRC the details of every wage or salary payment before you actually pay your staff (or by the end of the …
View legislation →Submit required documents when claiming a VAT repayment
If you want a refund of VAT, you must send HMRC the claim form (in English) together with a current certificate of status from the country where your business is …
View legislation →Submit required forms and documents to claim VAT repayment
If you want HMRC to repay VAT to your business, you must fill in the official claim form in English and send it to HMRC, together with a certificate of …
View legislation →Submit required forms and documents when claiming VAT repayment
If your business wants HMRC to repay VAT you have paid, you must send them a claim form (in English) together with a certificate of status from the country where …
View legislation →Submit required HMRC communications using an approved electronic system
When you need to send any required information to HMRC (for example a VAT return), you must do it through an electronic system that HMRC has approved. The system must …
View legislation →Submit required PAYE forms (P45, P46) on time
You must send the correct P45 (Part 1 or Part 3) and P46 forms for your employees to HMRC each tax quarter for the tax years ending 5 April 2012 …
View legislation →Submit required returns and avoid duplicate tax credit claims
If you claim a plastic packaging tax credit that is larger than the tax you owe for a period, you must have filed all required tax returns first. You also …
View legislation →Submit required VAT repayment claim documentation
When you want to claim a repayment of VAT, you must fill out the official claim form in English and send it to HMRC. At the same time you must …
View legislation →Submit simplified customs declarations, monthly summary and keep supporting documents
If your business is an authorised declarant, you must file a simplified customs declaration for any chargeable imports, and (unless exempt) a supplementary declaration, each by the deadline set in …
View legislation →Submit single SDLT return for joint land purchase
When you buy land together with one or more people, the whole purchase is treated as a single transaction for Stamp Duty Land Tax. You must file one SDLT return …
View legislation →Submit tax claim within two years in prescribed form
If your self‑build society wants to claim relief under sections 651 or 652, you must lodge the claim no later than two years after the relevant accounting period ends (or …
View legislation →Submit tax repayment claims using the prescribed form and evidence
When you apply for a refund of Plastic Packaging Tax, you must send your claim exactly as HMRC directs – using their specified form, include the supporting documents you have, …
View legislation →Submit termination award details to HMRC
If a former employee receives termination payments from more than one previous employer, the employer that paid the largest amount must send the required details about those payments to HMRC …
View legislation →Submit VAT building claim within 6 months of completion
If your business is claiming VAT relief on a building, you must send the prescribed claim form to HMRC no later than six months after the building is finished. At …
View legislation →Submit VAT claim for a building within 6 months of completion
If you want to claim VAT relief on a building you have finished, you must send the prescribed claim form to HMRC no later than six months after the building …
View legislation →Submit VAT claim for a building within 6 months of completion
If you want to claim VAT relief on a building, you must send the claim form to HMRC within six months of the building being finished. The claim must be …
View legislation →Submit VAT claim for a building within 6 months of completion
If your business has incurred VAT on the construction of a building and wants to reclaim it, you must send a claim to HMRC within six months of the building …
View legislation →Submit VAT claim for building within 6 months
If your business is claiming VAT relief on a building, you must send the claim to HMRC within six months of the building’s completion. The claim must use the form …
View legislation →Submit VAT claim for building within 6 months and provide required evidence
If you want to claim VAT back on a building you’ve completed, you must send HMRC a claim on the form they prescribe within six months of the building’s completion. …
View legislation →Submit VAT claim for building within 6 months of completion
If your business has completed a building and wants to claim VAT relief, you must send HMRC a completed claim form within six months of the building’s completion. At the …
View legislation →Submit VAT claim for building within 6 months of completion
If you’re claiming VAT relief on a building you have finished, you must send the required claim form to HMRC within six months of the building’s completion, together with a …
View legislation →Submit VAT claim for building within 6 months of completion
If you have built or renovated a property and want to claim back the VAT you paid on the construction costs, you must send a claim to HMRC within six …
View legislation →Submit VAT claim for building within 6 months of completion
If you want to reclaim VAT on a building, you must send HMRC a completed claim form no later than six months after the building is finished. You also have …
View legislation →Submit VAT claim for building within 6 months of completion
If your business has finished a building and wants to claim VAT relief, you must send the prescribed claim form to HMRC within six months, together with all the required …
View legislation →Submit VAT claim within 6‑month deadline and meet minimum claim amounts
You must lodge any claim for a VAT repayment no later than six months after the end of the tax year it relates to. The claim must cover supplies or …
View legislation →Submit VAT deduction claim for a building within 6 months
If your business has built, converted or otherwise completed a building and wants to reclaim the input VAT you paid, you must send a claim to HMRC within six months …
View legislation →Submit VAT recapitulative statements each month (or quarter)
If your business is registered for VAT you must send HMRC a recap report showing who you supplied goods or services to, their VAT numbers and the total value of …
View legislation →Submit VAT refund claim for new means of transport on time
If you are claiming a VAT refund for a new vehicle, aircraft or ship, you must put your claim in writing. The claim can only be sent after at least …
View legislation →Submit VAT refund claim for new transport on time
If your business wants a VAT refund for a new vehicle, aircraft or ship, you must put the claim in writing and send it to HMRC no earlier than one …
View legislation →Submit VAT refund claim in writing within prescribed window
If your business is claiming a VAT refund for a new means of transport, you must put the claim in writing. The claim can only be sent after one month …
View legislation →Submit VAT refund claim in writing within required time window
If you want a VAT refund for a new vehicle, aircraft, ship or other means of transport, you must send a written claim to HMRC no earlier than one month …
View legislation →Submit VAT refund claim in writing within the allowed timeframe
If your business supplies a new means of transport (e.g., a new vehicle, ship or aircraft) and you want to claim a VAT refund, you must put your claim in …
View legislation →Submit VAT refund claim in writing within the allowed time window
If your business is claiming a VAT refund for a new vehicle, aircraft or ship, you must put the claim in writing and send it to HMRC. The claim can …
View legislation →Submit VAT refund claim in writing within the correct time window
If your business is claiming a VAT refund for a new vehicle, ship or aircraft, you must send the claim in writing no sooner than one month and no later …
View legislation →Submit VAT refund claim in writing within the required time window
If you are claiming a VAT refund for a newly‑acquired means of transport, you must send a written claim to HMRC. The claim can only be made after at least …
View legislation →Submit VAT refund claim in writing within the required window
If you want a VAT refund on a new means of transport you are supplying (e.g., a vehicle, aircraft or ship), you must put your claim in writing sometime between …
View legislation →Submit VAT refund claim in writing within the required window
If your business is claiming a VAT refund for a new means of transport, you must send the claim in writing no earlier than one month and no later than …
View legislation →Submit VAT refund claim in writing within the set time window
If you’re claiming a VAT refund for a new vehicle, aircraft or ship you’ve supplied, you must send your written claim no sooner than one month before the supply and …
View legislation →Submit VAT refund claims within 6 months and meet minimum thresholds
If you want HMRC to repay VAT you have paid, you must send your claim no later than six months after the end of the tax year that the VAT …
View legislation →Submit VAT refund claim within 6 months of the tax year end
If you are VAT‑registered you must lodge any claim for a VAT repayment no later than six months after the end of the VAT accounting year it relates to. The …
View legislation →Submit VAT repayment claim within 6 months
You must lodge any claim to recover VAT you’ve over‑paid no later than six months after the end of the tax year it relates to. The claim must relate to …
View legislation →Submit VAT repayment claim within 6 months
If your business has paid VAT that it can reclaim, you must lodge the claim within 6 months of the end of the tax year in which the VAT was …
View legislation →Submit VAT repayment claim within 6 months
You must lodge any claim to get a VAT refund no later than six months after the end of the VAT year in which the VAT was charged. The claim …
View legislation →Submit VAT repayment claim within 6 months
If you want HMRC to repay VAT you’ve previously charged, you must lodge the claim no later than 6 months after the end of the tax year in which the …
View legislation →Submit VAT repayment claim within 6 months and meet minimum claim amounts
You must lodge any claim to recover VAT within six months after the end of the tax year in which the VAT was charged. The claim must relate to supplies …
View legislation →Submit VAT repayment claim within 6 months and meet minimum thresholds
If your business wants a VAT refund, you must send the claim no later than six months after the end of the VAT year it relates to. The claim must …
View legislation →Submit VAT repayment claim within the statutory time limits
You must lodge any claim to recover VAT you’ve paid no later than six months after the end of the tax year in which the VAT was charged. The claim …
View legislation →Submit VAT repayment claim with required documents
When you want a VAT refund, you must fill out the HMRC claim form in English and send it to the Commissioners. You also need to attach a recent certificate …
View legislation →Submit VAT repayment claim with required documents
When you want HMRC to repay VAT, you must fill in the official claim form in English and send it to the Commissioners. You also need to attach a recent …
View legislation →Submit VAT repayment claim with required documents
If your business wants HMRC to repay VAT you’ve over‑paid, you must send them a claim form in English, a certificate of status from the country where you’re established, and …
View legislation →Submit VAT repayment claim with required forms and certificates
If your business wants a refund of VAT, you must send HMRC a completed claim form in English, together with a certificate of status from the country where your business …
View legislation →Submit VAT repayment claim with required forms and evidence
When you want HMRC to repay VAT you must send them a completed claim form in English, a current certificate of status for the country where your business is established, …
View legislation →Submit VAT return on time
You must file a VAT return for every tax period. The return has to be sent to HMRC by the deadline they set, and that deadline can never be later …
View legislation →Submit VAT returns on time
If your business is VAT‑registered (or you are required to be), you must send a VAT return for every accounting period – usually each quarter – to HMRC. The return …
View legislation →Submit VAT returns on time
If your business is VAT‑registered (or is required to be registered), you must send a VAT return to HMRC for each tax period – normally every three months – showing …
View legislation →Submit VAT returns on time
If your business is VAT‑registered (or required to be), you must send a VAT return to HMRC for each accounting period – usually every three months – showing the VAT …
View legislation →Submit VAT returns on time
If your business is VAT‑registered (or required to be), you must send a VAT return for every accounting period – normally every three months – showing the VAT you owe …
View legislation →Submit VAT returns on time
If your business is VAT‑registered (or required to be), you must send a VAT return to HMRC for each accounting period – normally every three months – showing the VAT …
View legislation →Submit VAT returns on time
If your business is VAT‑registered (or required to be), you must send a VAT return to HMRC for each accounting period – usually every three months – showing the VAT …
View legislation →Submit VAT returns on time
If your business is VAT‑registered (or you are required to be), you must send a VAT return for each accounting period – normally every quarter, or monthly if HMRC allows …
View legislation →Submit VAT returns on time
If your business is VAT‑registered you must send a VAT return to HMRC for every tax period (normally every three months) showing the VAT you owe or are owed, and …
View legislation →Submit VAT returns on time
If your business is registered (or required) for VAT, you must send a VAT return to HMRC for every accounting period – normally each quarter – showing the VAT you …
View legislation →Submit VAT returns on time
If your business is VAT‑registered you must send a VAT return for every accounting period (normally each quarter) showing how much VAT you owe or are owed. The return must …
View legislation →Submit VAT returns on time
If your business is VAT‑registered (or required to be), you must send a VAT return for each accounting period – normally every three months – showing the VAT you owe …
View legislation →Submit VAT returns on time (including final return)
If your business is registered (or should be registered) for VAT you must send HMRC a VAT return for every accounting period – normally each quarter – showing the VAT …
View legislation →Submit VAT returns with detailed sales information
Every month (or every 2–3 months, as HMRC decides) you must file a VAT return. The return must list all sales, exempt sales and intra‑EU purchases, with the amounts shown …
View legislation →Submit VAT return with required transaction totals
If your business is VAT‑registered you must file a VAT return for every tax period. The return must list the total exclusive‑VAT value of all the different types of supplies …
View legislation →Submit VAT statement and pay tax after auction or sale
If you run an auction or sell goods that are treated as supplied by you under VAT Schedule 4 para 7, you must, within 21 days, send a detailed statement …
View legislation →Submit VAT statement and pay tax for auction sales
If you sell goods that fall under Schedule 4 para 7 – for example an auctioneer or anyone selling goods in that situation – you must, within 21 days of …
View legislation →Submit VAT statement, pay VAT and notify seller within 21 days of auction sale
If you run an auction or sell goods that are treated as a taxable supply under Schedule 4 para 7, you must, within 21 days of the sale, send a …
View legislation →Submit written appeal to HMRC within 30 days of a notice
If HMRC serves you a notice asking for information or documents (under the Theatre Tax Relief rules), you can appeal the notice. You must send a written appeal to the …
View legislation →Submit written claim for VAT credit or repayment
If you discover that you have over‑paid VAT or are entitled to a credit, you must send a written claim to HMRC (the Commissioners). The claim must state the exact …
View legislation →Submit written claim for VAT credit or repayment
If your business has paid too much VAT or has an over‑statement and you want a credit or refund, you must lodge a claim in writing with HMRC. The claim …
View legislation →Submit written claim for VAT overpayment or overstatement
If you have paid too much VAT or claimed more than you should have, you must send a written claim to HMRC. The claim must state the amount you are …
View legislation →Submit written clearance application and respond to HMRC within 30 days
If you want HMRC to approve an insurance business transfer under the Patent Box regime, you must send a written application with all required details. HMRC can ask for more …
View legislation →Submit written undertaking and keep records for plastic packaging tax reimbursements
When you claim a reimbursement under the Plastic Packaging Tax you must give HMRC a signed, dated written undertaking before you make the claim. The undertaking confirms you will identify …
View legislation →Submit written VAT credit/repayment claim to HMRC
If you discover that you have paid too much VAT, you must put a written claim to HMRC asking for a credit or repayment. Your claim must state the exact …
View legislation →Submit written VAT credit/repayment claim with supporting evidence
If your business has paid too much VAT and wants a credit or refund, you must send a written claim to HMRC. The claim must state the amount you are …
View legislation →Submit written VAT credit/repayment claim with supporting evidence
If your business has paid too much VAT or made a mistake, you must put your claim in writing to HMRC. The claim must show how much you think you’re …
View legislation →Submit written VAT over‑payment claim to HMRC
If your business has paid too much VAT, you must put your claim for a credit or refund in writing to HMRC. The claim must state the exact amount you …
View legislation →Submit written VAT overpayment claim to HMRC
If you have paid too much VAT, you must send a written claim to HMRC showing how much you think you’re owed and how you worked it out, using the …
View legislation →Submit written VAT over‑payment claim with supporting evidence
If you discover that you have paid too much VAT, you must send a written claim to HMRC. The claim must say exactly how much you are claiming back and …
View legislation →Submit written VAT overpayment claim with supporting evidence
If your business has paid too much VAT or claimed too much, you must send a written claim to HMRC’s Commissioners. The claim must include the amount you’re claiming and …
View legislation →Submit written VAT refund claim within the prescribed window
If your business is claiming a VAT refund for a new means of transport, you must put the claim in writing sometime after one month but no later than 14 …
View legislation →Submit written VAT repayment claim with supporting evidence
If you discover that you have over‑paid VAT, you must put your claim in writing to HMRC. Your letter must state the amount you are claiming and explain how you …
View legislation →Submit written VAT repayment claim with supporting evidence
If your business has overstated VAT or has paid too much VAT, you must send a written claim to HMRC (the Commissioners). The claim must state the amount you are …
View legislation →Treat each royalty payment as a separate VAT‑taxable supply
If you provide services where the total price isn’t fixed up front and you later receive royalty or similar periodic payments, each payment (or each VAT invoice you issue) must …
View legislation →Update VAT account to restore input tax credit when you pay outstanding supply cost
If you have claimed an input‑tax repayment for a purchase but then pay part or all of the purchase price after the accounting period has ended, you must record a …
View legislation →Use an approved electronic system with validation for HMRC communications
When you need to send any required information to HMRC – for example a VAT return – you must do it through an electronic system that HMRC has approved. The …
View legislation →Use an HMRC‑approved electronic system for VAT communications
When you need to send any required VAT information to HMRC (for example a return or registration), you must do it using an electronic system that HMRC has approved. The …
View legislation →Use an HMRC‑approved electronic system for VAT communications
When you need to send any VAT information to HMRC, you must do it through an electronic system that HMRC has approved. The system has to record the time the …
View legislation →Use free‑circulation procedure for posted goods with duty relief
If you import goods that are sent by post (e.g., Royal Mail) and the recipient is entitled to import‑duty relief, you can declare them under the free‑circulation procedure. You do …
View legislation →Use the correct carnet to declare goods for transit procedures
If you are moving goods across the UK border under a transit procedure, you must declare them using a TIR, ATA or CPD carnet – the only acceptable forms of …
View legislation →Value trading stock when you permanently stop a trade
If you decide to close your business for good, you must work out the value of any stock you still hold at the moment you stop trading. That value has …
View legislation →Zero‑rate VAT on excise goods supplied to non‑taxable persons in a member state
If your business supplies excise‑duty goods (e.g. alcohol, tobacco) that you move from Northern Ireland to an EU member state, and the buyer isn’t VAT‑registered there, you must treat that …
View legislation →HSE 604 obligations
Appoint and manage an authorised representative for your construction products
If you manufacture construction products, you must appoint an authorised representative in writing. That representative must keep your declaration of performance and technical files available for authorities, supply any information …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor, you must formally appoint a principal designer to lead the pre‑construction design work and a principal contractor to manage the …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor, you must formally appoint a principal designer to lead the pre‑construction design work and a principal contractor to manage the …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor (or you can reasonably expect that will happen), you must formally appoint a principal designer to lead the design phase …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor (or you can reasonably expect that will happen), you must formally appoint a principal designer to lead the design phase …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project is going to involve more than one contractor (or you can reasonably expect that will happen), you must formally appoint a principal designer to lead the …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor, you must formally appoint a principal designer to lead the pre‑construction safety work and a principal contractor to manage health …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor, you must formally appoint a principal designer to lead the pre‑construction design work and a principal contractor to manage the …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor, you must formally appoint a principal designer to manage the design phase and a principal contractor to manage the build. …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor, you must formally appoint a principal designer to lead the design phase and a principal contractor to manage the build. …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor, you must formally name a principal designer to lead the design phase and a principal contractor to run the build. …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor, you must formally appoint a principal designer to lead the pre‑construction design work and a principal contractor to run the …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will involve more than one contractor, you must formally appoint a qualified principal designer (to lead the pre‑construction design work) and a principal contractor (to manage …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will have more than one contractor, you must formally name a principal designer to lead the pre‑construction design work and a principal contractor to manage the …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will have more than one contractor, you must formally appoint a principal designer to lead the pre‑construction safety work and a principal contractor to manage health …
View legislation →Appoint a principal designer and principal contractor in writing
If your construction project will have more than one contractor, you as the client must formally appoint a principal designer to lead the pre‑construction design work and a principal contractor …
View legislation →Appoint principal designer and principal contractor in writing
If your construction project will involve more than one contractor, you must formally appoint a principal designer to lead the pre‑construction design work and a principal contractor to manage the …
View legislation →Ensure competence of designers and contractors and cooperate on site safety
When you appoint or act as a designer or contractor on a construction project, you must have the necessary skills, knowledge, experience and organisational capacity to keep everyone safe. You …
View legislation →Assess and verify constancy of performance for construction products
If you manufacture a construction product you must check that it consistently meets the declared performance standards before you put it on the market. This means carrying out the required …
View legislation →Carry out and keep a PPE assessment
If you must provide personal protective equipment (PPE) for your staff, you must first assess which equipment is suitable. The assessment must identify the remaining risks, specify the needed PPE …
View legislation →Carry out product performance assessments and enforce corrective action
If your company is an approved (notified) body, you must assess construction products’ performance according to the rules in Annex V and do so transparently and proportionately. If a manufacturer’s …
View legislation →Prepare UK Assessment Document for construction products
If you manufacture a construction product that needs a UK assessment, you must create a UK Assessment Document. It must describe the product, list the essential characteristics for its intended …
View legislation →Do not tamper with or misuse health and safety equipment
You must not intentionally or recklessly interfere with, alter, remove or use in the wrong way any equipment, protective devices, signs or other items that have been provided to keep …
View legislation →Do not use lifting equipment with known defects
If a thorough examination or inspection identifies a defect that could be dangerous, you must stop using that crane, hoist or any other lifting plant until the defect is repaired. …
View legislation →Ensure compatible personal protective equipment when using multiple items
If your business has more than one health or safety risk that means an employee (or you as a self‑employed person) must wear two or more pieces of PPE at …
View legislation →Ensure lifting equipment and loads are strong and stable
You must make sure any lifting plant you use can safely carry the loads you put on it, and that the loads themselves and anything attached are strong enough. This …
View legislation →Ensure lifting equipment and loads are strong enough
You must make sure any lifting plant you use can safely handle the loads you put on it, including the point where it’s mounted, and that the loads themselves and …
View legislation →Ensure lifting equipment and loads are strong enough
You must make sure any crane, hoist, forklift, sling or other lifting equipment you use can safely carry the load you put on it, especially where it is fixed or …
View legislation →Ensure lifting equipment and loads are strong enough for the work
You must make sure any lifting plant you use can safely carry the load you put on it, paying particular attention to the stress at the point where the equipment …
View legislation →Ensure lifting equipment for persons is safe and inspected daily
If you run lifting equipment that moves people (e.g., lifts, passenger hoists, aerial work platforms), you must make sure it is designed and fitted so users cannot be crushed, trapped, …
View legislation →Ensure lifting equipment for persons is safe and inspected daily
You must make sure any plant that lifts people cannot crush, trap, strike or let the person fall. The equipment must have devices to stop a carrier falling, and if …
View legislation →Ensure lifting equipment is strong enough for each load
If your business uses lifts, hoists or other lifting gear, you must make sure that the equipment can safely handle any load you intend to lift. The machinery must not …
View legislation →Ensure safe lifting equipment for persons and daily rope inspection
If you use equipment to lift people, you must make sure it is designed and maintained so nobody can be crushed, trapped, struck or fall from the carrier. Where the …
View legislation →Maintain and replace personal protective equipment
You must keep any PPE you provide to staff (or use yourself if you’re self‑employed) in good working order. That means inspecting it regularly, cleaning it, repairing it when needed …
View legislation →Mark lifting equipment and accessories with safe working loads
You must put clear labels on every piece of lifting machinery and its accessories showing how much weight they can safely lift. If a lift's capacity changes with its configuration, …
View legislation →Mark lifting equipment with its safe working load
As an employer you must make sure every piece of lifting plant – cranes, hoists, slings, hooks and any accessories – is clearly labelled with its safe working load (SWL). …
View legislation →Mark lifting equipment with safe load and usage information
You must make sure every piece of lifting machinery and its accessories is clearly labelled with its safe working load (SWL). If the load changes with the equipment’s configuration, either …
View legislation →Mark lifting equipment with safe working loads
If you own or operate lifting plant, you must make sure every crane, hoist, chain, sling or any accessory is clearly labelled with its safe working load. When a lift's …
View legislation →Mark lifting equipment with safe working loads and usage details
You must make sure every crane, hoist, chain, sling or other lifting machine and its accessories carry a clear label showing the safe working load. If the load changes with …
View legislation →Position lifting equipment safely and fit fall‑prevention devices
You must make sure any crane, hoist, lift or other lifting plant is set up so it cannot hit people or cause the load to drift, fall or be released …
View legislation →Position lifting equipment safely and provide fall‑prevention devices
You must make sure any lifting plant you use is placed and installed so that the chance of it or its load hitting someone, drifting, falling, or being released unintentionally …
View legislation →Provide and maintain fire detection and fighting equipment
On a construction site you must put in place suitable fire‑detecting alarms and fire‑fighting gear wherever they are needed for health and safety. The equipment has to be regularly tested, …
View legislation →Provide and maintain fire detection and fighting equipment
On any construction site where a fire risk exists, you must supply appropriate fire‑fighting equipment and fire‑detection/alarm systems, locate them correctly and keep them in good working order. The equipment …
View legislation →Provide and maintain fire detection and fire‑fighting equipment
You must ensure that suitable fire‑fighting equipment and fire‑detection/alarm systems are on site wherever a fire risk exists, that they are placed in the right locations, kept tested and in …
View legislation →Provide and maintain fire detection and firefighting equipment
You must make sure that any fire risk on your construction site is covered by suitable fire‑fighting equipment and a working alarm system, placed where they’re needed and easy to …
View legislation →Provide and maintain fire‑fighting equipment and alarms
On your construction site you must have the right fire‑fighting tools and fire detection/ alarm systems in place wherever a fire risk exists. They must be easy to reach, regularly …
View legislation →Provide and maintain fire‑fighting equipment and alarms
If any fire risk exists on your construction site you must put in place suitable fire‑fighting gear and fire‑detection/ alarm systems, keep them in the right places and maintain them. …
View legislation →Provide and maintain fire‑fighting equipment and alarms
If there is any risk of fire on your construction site, you must put suitable fire‑fighting equipment and fire‑detection/alarm systems in the right places, keep them in good working order, …
View legislation →Provide and maintain fire‑fighting equipment and alarms
You must make sure that suitable fire‑extinguishers and fire‑detection/alarm systems are installed where they’re needed on your construction site, kept in good working order and tested regularly. You also have …
View legislation →Provide and maintain fire‑fighting equipment and alarms on site
On any construction site you must have appropriate fire‑fighting equipment and fire detection/alarm systems in the right places. The equipment must be kept in good working order, tested regularly, clearly …
View legislation →Provide safe lifting equipment for persons
When your business lifts people, you must make sure the lifters are safe. They should stop anyone from being trapped, crushed or falling, and the lift itself should be checked …
View legislation →Provide suitable personal protective equipment (PPE)
You must supply appropriate PPE to any employee or self‑employed worker who could be harmed at work, unless the risk is already controlled by a safer method. The equipment must …
View legislation →Provide suitable PPE and manage its use and storage
As an employer you must choose PPE that is suitable for the work and that meets the relevant EU health‑and‑safety design standards. Before you buy it you need to carry …
View legislation →Provide suitable storage for unused PPE
If you must give your employees personal protective equipment, you also have to make sure there is a safe, clean and secure place to store that equipment when it isn’t …
View legislation →Ensure lifting equipment is thoroughly examined and inspected
You must have all lifting equipment checked for defects before you first use it, after it’s installed, and regularly thereafter (at least every 6 months for equipment that lifts people …
View legislation →Ensure safe design, maintenance and inspection of cofferdams and caissons
If you are carrying out construction work in a cofferdam or caisson, you must make sure it is properly designed, built, equipped and kept in good condition. It must be …
View legislation →Ensure thorough examination and inspection of lifting equipment
You must have all lifting equipment checked for defects before it is first used, after it is installed or moved, and at regular intervals (at least every 6 months for …
View legislation →Ensure thorough examination and inspection of lifting equipment
You must have all lifting equipment checked for defects before you first use it, after it’s installed or moved to a new site, and then at regular intervals (at least …
View legislation →Ensure thorough examination and inspection of lifting equipment
You must have every piece of lifting equipment checked for defects before you first use it, after it is installed or moved to a new location, and then regularly – …
View legislation →Ensure thorough examination and inspection of lifting equipment
You must have all lifting equipment checked for safety before it is first used, after it is installed or moved to a new location, and at regular intervals – at …
View legislation →Inspect and maintain cofferdams and caissons before use
If your business uses a cofferdam or caisson on a construction site, you must make sure it is properly designed, equipped and kept in good condition. A competent person must …
View legislation →Inspect excavations before each shift and after any incident
Whenever you are carrying out construction work in a trench or pit, you must take all reasonable steps to stop the excavation collapsing or material falling. A competent person must …
View legislation →Keep excavations safe and inspect before work
When you dig a trench or pit, you must do everything reasonably practicable to stop it collapsing, keep material from falling, and stop people being buried or trapped. Before any …
View legislation →Affix the UK marking to construction products before sale
You must put the UK marking on every construction product (or on its label, packaging or accompanying documents if the product itself cannot carry it) before it is placed on …
View legislation →Affix UK marking only with a valid Declaration of Performance
If you manufacture construction products, you must first produce a Declaration of Performance (DoP) that meets the required standards. Only then may you (or your authorised representative) attach the UK …
View legislation →Apply Part 4 safety rules when working on a construction site
If you’re a contractor or a domestic client running a construction site, you must follow the health and safety requirements set out in Part 4 of the CDM 2015 Regulations. …
View legislation →Arrange and test emergency procedures on construction sites
You must put in place clear, adequate plans for dealing with any emergency that could reasonably be expected on your construction site – for example fire, collapse or hazardous‑material spills …
View legislation →Arrange and test emergency procedures on construction sites
You must put in place suitable emergency plans for any foreseeable incidents that could endanger people on your construction site, including evacuation steps. Everyone who might be affected needs to …
View legislation →Arrange, monitor and maintain health & safety for construction projects
If you commission any construction work, you must plan and allocate enough time and resources to run the project safely. You must give designers and contractors the information they need …
View legislation →Carry out assessments and cooperate with other TABs
If your company is a Technical Assessment Body (TAB), you must assess construction products in the product area you have been designated for and issue the UK Technical Assessment. You …
View legislation →Comply with CDM 2015 Part 4 health and safety requirements
If you are a contractor carrying out construction work, or a domestic client who controls how the work is done, you must follow all the health‑and‑safety rules set out in …
View legislation →Comply with CDM Part 4 duties that apply to you
If you are a contractor carrying out construction work, or a domestic client who decides how the work is done, you must follow the health and safety rules set out …
View legislation →Comply with CDM Part 4 health and safety requirements
If you are a contractor carrying out work on a construction site, you must follow all the health and safety rules set out in Part 4 of the CDM Regulations …
View legislation →Comply with CDM Part 4 health & safety requirements
If you are a contractor carrying out construction work, or a domestic client who controls how that work is done, you must follow the health and safety rules set out …
View legislation →Comply with CDM Part 4 requirements for matters you control
If you are a domestic client commissioning construction work, you must follow the CDM Part 4 health and safety rules for anything you control on the site. This means making …
View legislation →Comply with CDM Part 4 requirements on construction sites
If you are a contractor carrying out construction work, or a domestic client controlling how the work is done, you must follow the health and safety duties set out in …
View legislation →Comply with CDM Part 4 requirements on construction sites
If you are a contractor carrying out construction work, or a domestic client who controls how that work is done, you must follow every health and safety rule set out …
View legislation →Comply with CDM Part 4 requirements relevant to your role
If you are a contractor carrying out construction work, or a domestic client who decides how the work is carried out, you must follow the health and safety rules set …
View legislation →Comply with fire safety rules in Part 4
If you’re a contractor carrying out construction work, or a domestic client who controls how that work is done, you must follow the fire‑safety requirements in Part 4 of the …
View legislation →Comply with manufacturer duties when importing or re‑branding products
If you import or distribute a construction product and sell it under your own name or you make changes that could affect its declared performance, you must meet the same …
View legislation →Comply with Part 4 CDM duties on construction sites
If you are a contractor carrying out construction work, or a domestic client who controls how that work is done, you must follow all the health and safety requirements set …
View legislation →Comply with Part 4 health and safety requirements on construction sites
If you are a contractor carrying out construction work, or a domestic client who controls how that work is carried out, you must follow all the health and safety rules …
View legislation →Comply with Part 4 health‑and‑safety requirements on construction sites
If you are a contractor carrying out construction work, or a domestic client who controls how that work is done, you must follow all the health and safety rules set …
View legislation →Comply with Part 4 requirements for construction work
If you are a contractor carrying out construction, or a domestic client who controls how the work is done, you must follow the rules set out in Part 4 of …
View legislation →Consult and engage with workers on health and safety
If you are the principal contractor on a construction site you must set up processes that let you work together with the workers on health, safety and welfare issues. You …
View legislation →Consult and engage with workers on health and safety
If you are the principal contractor on a construction site, you must set up systems that let you and the workers work together on health, safety and welfare. You need …
View legislation →Consult and engage with workers on health and safety
If your company is the principal contractor on a construction site, you must set up systems that let you and the workers work together on health and safety. You need …
View legislation →Consult and engage with workers on health and safety
As the principal contractor you must set up systems that let you and the workers cooperate to develop, promote and check safety measures on the site. You also need to …
View legislation →Consult and engage with workers on health and safety
If you are the principal contractor on a construction site you must set up systems that let you and the workers cooperate on health, safety and welfare. You must consult …
View legislation →Consult and engage with workers on health & safety
If you are the principal contractor on a construction site, you must set up systems that let you work closely with the workers on health, safety and welfare matters. You …
View legislation →Consult and engage workers on health and safety
If you are the principal contractor on a construction site, you must set up ways for you and the workers to work together on safety, involve them early in any …
View legislation →Consult and engage workers on health and safety
If you are the principal contractor on a construction site, you must set up systems that let you and the workers work together on health, safety and welfare. You need …
View legislation →Consult and engage workers on health and safety
If you are the principal contractor on a construction site, you must set up systems that allow you and the workers to work together on health, safety and welfare. You …
View legislation →Consult and engage workers on health and safety
If you are the principal contractor on a construction site, you must set up systems that let you and the workers work together on health, safety and welfare. You must …
View legislation →Consult and engage workers on health, safety and welfare
If you are the principal contractor on a construction site, you must set up arrangements that let you and the workers work together on health and safety. You need to …
View legislation →Consult and engage workers on health, safety and welfare
If you are the principal contractor on a construction site, you must set up ways for you and the workers to cooperate on health and safety, consult them early on …
View legislation →Consult and engage workers on health, safety and welfare
If your business is the principal contractor on a construction site, you must put systems in place so you and your workers can work together on health and safety. You …
View legislation →Consult and involve workers on health and safety
If you are the principal contractor on a construction site, you must set up systems that let you and the workers cooperate on health and safety. You need to consult …
View legislation →Consult and involve workers on health and safety
If you are the principal contractor on a construction site you must set up systems that let you and the workers work together to develop, promote and check safety measures. …
View legislation →Consult and involve workers on health and safety
If you are the principal contractor on a construction site you must set up systems that let you and the workers work together on health and safety. You need to …
View legislation →Control and operate construction vehicles safely
Any vehicle you use on a construction site must be kept from moving unintentionally, driven, loaded and towed safely, and people must be warned and kept away from any risk. …
View legislation →Control and use vehicles safely on construction sites
When you use any vehicle on a construction site you must stop it moving unintentionally, give clear warnings to anyone at risk, drive or operate it safely, load it correctly …
View legislation →Control risks from overhead and underground energy installations
If your construction site has overhead power lines or underground energy services, you must make sure they are safely positioned, clearly marked and regularly inspected. Move cables away from the …
View legislation →Control vehicle movement and ensure safe use on construction sites
Whenever you use a vehicle on a construction site you must stop it moving unexpectedly, warn anyone who could be harmed, operate and load it safely, and make sure people …
View legislation →Control vehicle movement and ensure safe use on construction sites
When you use vehicles on a construction site you must stop them moving unintentionally, warn anyone who could be hit, operate and load them safely, keep people away from unsafe …
View legislation →Control vehicle movement and ensure safe use on site
Whenever you use a vehicle on a construction site you must stop it moving unexpectedly, warn anyone who could be harmed, drive or operate it safely, load it correctly and …
View legislation →Control vehicle movement and ensure safe use on site
If you use any vehicle on a construction site you must stop it from moving unintentionally, operate and load it safely, keep it away from excavations, water or edges, and …
View legislation →Control vehicle movement and ensure safe use on site
Whenever you use a vehicle on a construction site you must stop it moving unintentionally, warn anyone who could be harmed, drive or operate it safely and load it correctly, …
View legislation →Control vehicle movement and protect people on site
Whenever a vehicle is used on your construction site you must stop it moving unintentionally and warn anyone who could be harmed. This means driving, loading and towing safely, banning …
View legislation →Coordinate with other TABs and stakeholders
If your company is acting as a Technical Assessment Body (TAB) for construction products, you must set up arrangements to work together with other TABs and, where needed, consult other …
View legislation →Correct marking, performance declaration and documentation for construction products
If a market‑surveillance authority tells you that your construction product’s UK marking, Declaration of Performance or technical file is missing or incorrect, you must fix the problem. This means affixing …
View legislation →Create and keep up‑to‑date construction phase plan
As the principal contractor you must produce a construction phase plan before the site is set up and keep reviewing it throughout the build so that work can be carried …
View legislation →Create and maintain emergency and evacuation procedures
You must put in place suitable and sufficient plans for dealing with any foreseeable emergency on your construction site, including how to evacuate. The plans need to reflect the type …
View legislation →Design safely and provide risk information to the principal designer
If you prepare a design for a construction project, you must first check that the client knows their CDM duties. While designing you must identify any health‑and‑safety risks and, as …
View legislation →Design safely and share health‑and‑safety information
If you produce designs for a construction project, you must first be sure the client knows their CDM duties. Your designs must aim to remove any foreseeable health and safety …
View legislation →Design safely and supply health‑and‑safety information
As a designer you must only start work on a construction project once you’re sure the client knows their own health‑and‑safety duties. You need to use the basic prevention principles …
View legislation →Design safely and supply risk information for construction projects
If you prepare or change a design for a construction project, you must first make sure the client knows what duties they have under the CDM regulations. You then need …
View legislation →Design safe structures and provide health‑and‑safety information
If you prepare or change a design for a construction project, you must make sure the design removes any foreseeable health and safety risks, or at least reduces or controls …
View legislation →Design to eliminate/control risks and supply safety information
When you prepare or change a design for a construction project, you must use the prevention principles and any pre‑construction information to remove any foreseeable health or safety risks. If …
View legislation →Design to eliminate or control health & safety risks
As a designer you must not start any design work until you’re sure the client knows their CDM duties. When you create or change a design you must use prevention …
View legislation →Design to eliminate or control health & safety risks and provide safety information
As a designer you must only start work once you know the client understands their own duties under the CDM Regulations. When you create or change a design you must …
View legislation →Design to remove or control foreseeable health and safety risks
When you create or change a design for a construction project, you must make sure the design eliminates any foreseeable health or safety risks as far as is reasonably practicable. …
View legislation →Design with health & safety in mind and pass risk information
If you are preparing or changing a design for a construction project, you must first make sure the client knows their own health and safety duties. Then you need to …
View legislation →Develop and maintain emergency procedures for construction sites
You must put in place suitable plans to deal with any emergency that could happen on your construction site, including how to evacuate people if needed. Make sure everyone who …
View legislation →Do not discriminate, harass or victimise when awarding qualifications
If your organisation awards qualifications (for example, as a professional or awarding body), you must treat everyone fairly. You cannot discriminate, harass or victimise anyone in deciding who gets a …
View legislation →Do not use lifting equipment with a known dangerous defect
If you are told that any lifting equipment is defective and could endanger people, you must keep that equipment out of service until the fault is fixed (or, where a …
View legislation →Eliminate or control fire risks in designs and share information
If you prepare or modify a design for a construction project, you must first make sure the client knows their own fire‑safety duties. Then you need to use fire‑prevention principles …
View legislation →Eliminate or control health and safety risks in your designs
Before you start any design work you must make sure the client knows their own CDM duties. When you create or change a design you must use the general principles …
View legislation →Ensure cofferdams and caissons are safe and inspected before use
You must make sure any cofferdam or caisson on your site is correctly designed, equipped so workers can escape if water or material gets in, and kept in good condition. …
View legislation →Ensure cofferdams and caissons are safe and inspected before use
If your business uses a cofferdam or caisson on a construction site, you must make sure it is properly designed, built and equipped so workers can stay safe or escape …
View legislation →Ensure cofferdams and caissons are safe before use
If you are using a cofferdam or caisson on a construction site, you must make sure it is properly designed, equipped for shelter or escape, and kept in good condition. …
View legislation →Ensure cofferdams and caissons are safe before use
If your business uses a cofferdam or caisson on a construction site, you must make sure it is properly designed, equipped so workers can seek shelter or escape, and kept …
View legislation →Ensure cofferdams and caissons are safe before use
If your site uses a cofferdam or caisson, you must make sure it is properly designed, fitted with escape routes and kept in good condition. A competent person must inspect …
View legislation →Ensure cofferdams and caissons are safe for use
When you use a cofferdam or caisson on a construction site you must make sure it is properly designed, equipped so workers can take shelter or escape, and kept in …
View legislation →Ensure cofferdams and caissons are safely designed, inspected and maintained
If you use a cofferdam or caisson on a construction site, you must make sure it is built to a suitable design, equipped so workers can escape if it fills …
View legislation →Ensure cofferdams and caissons are safely designed, inspected and maintained
If your project uses a cofferdam or caisson, you must make sure it is properly designed, built, equipped and kept in good condition. It must be inspected by a competent …
View legislation →Ensure cofferdams and caissons are safe to use
If your project uses a cofferdam or caisson you must make sure it is correctly designed, built and maintained, equipped so workers can take shelter or escape, and inspected by …
View legislation →Ensure competence and cooperation of all project parties
When you commission construction work you must only appoint designers and contractors who have the right skills, knowledge, experience and organisational capacity to keep people safe. You also need to …
View legislation →Ensure competence and cooperation of designers and contractors
When you appoint a designer or contractor for a construction project, you must make sure they have the right skills, knowledge, experience and organisational ability to keep people safe. You …
View legislation →Ensure competence and cooperation of designers and contractors
When you run a construction project you must only appoint designers or contractors who have the right skills, knowledge, experience and organisational capability to do the job safely. You also …
View legislation →Ensure competence and cooperation of designers, contractors and others
Anyone who appoints or works as a designer or contractor on a construction project must be able to show they have the right skills, knowledge and organisational capability. The appointing …
View legislation →Ensure competence and safe collaboration on construction projects
If you work as a contractor (or designer) you must only accept projects when you have the right skills, knowledge, experience and organisational capacity to keep people safe. You also …
View legislation →Ensure competence and safe cooperation of designers and contractors
When you appoint a designer or contractor for a construction project, you must make sure they have the right skills, knowledge, experience and organisational capability to keep people safe. You …
View legislation →Ensure competence before undertaking design or construction work
If you act as a designer or contractor on a construction project, you must have the right skills, knowledge, experience and organisational capability to carry out the work safely. You …
View legislation →Ensure competence, cooperation and clear communication for health and safety
When you work as a designer or contractor (or when you appoint one), you must be able to show you have the skills, knowledge and experience needed to keep everyone …
View legislation →Ensure competence, cooperation and clear communication on construction projects
If you are a designer, contractor or the person who appoints them on a CDM‑regulated construction project, you must make sure you (or those you appoint) have the right skills, …
View legislation →Ensure competence, cooperation and clear communication on construction projects
If you are the client commissioning construction work, you must make sure any designer or contractor you hire has the right skills, knowledge, experience and organisational capacity, check this before …
View legislation →Ensure competence, cooperation and clear communication on construction projects
When you take on a design or construction role – or appoint someone to do so – you must be sure you (or they) have the right skills, knowledge, experience …
View legislation →Ensure competence, cooperation and clear information on construction projects
You must make sure that anyone you appoint to design or carry out work on a construction project has the right skills, knowledge, experience and organisational ability, and you must …
View legislation →Ensure competence, cooperation and clear safety information on construction projects
If you are appointed as a designer or contractor on a construction project, you must have the skills, knowledge, experience and organisational ability to keep people safe. You must not …
View legislation →Ensure competence, verification and safe communication for designers and contractors
When you appoint a designer or a contractor for a construction project you must make sure they have the right skills, knowledge, experience and organisational capacity to keep people safe. …
View legislation →Ensure construction products comply with UK marking and performance rules
As a manufacturer you must produce and keep a Declaration of Performance and the supporting technical file for every construction product you sell, affix the UK marking and provide clear …
View legislation →Ensure construction works meet basic safety and performance requirements
You must make sure any building or structure you design, build, sell or maintain is safe and fit for its intended use throughout its life. This includes preventing collapse, limiting …
View legislation →Ensure correct CE marking, performance declaration and technical documents
If you manufacture, import or sell construction products, you must attach the CE mark (or CE + UK(NI) where the rule applies) exactly as the regulation requires, produce a correct …
View legislation →Ensure defective lifting equipment is not used and is reported
If a lifting device is found to be defective, you must stop using it straight away, have the fault fixed before it can be used again and keep a written …
View legislation →Ensure distributed construction products comply with UK marking and performance rules
If your business supplies construction products, you must make sure each product carries the UK marking, comes with the required English documentation, and meets the declared performance. You also need …
View legislation →Ensure excavation safety before and during work
When you dig an excavation you must stop the ground collapsing, prevent material or equipment from falling in or onto it, and avoid over‑loading the sides. Before any work starts …
View legislation →Ensure excavations are safe and inspected before work
If you carry out work in a trench or other excavation, you must take every practicable step to stop the sides collapsing, falling material or over‑loading the excavation. A competent …
View legislation →Ensure excavations are safe and inspected before work
Whenever you carry out an excavation on a construction site you must take all practicable steps to stop the trench collapsing, prevent material falling onto people and avoid over‑loading the …
View legislation →Ensure excavation stability and safety
When you dig an excavation you must stop it collapsing, keep material from falling and avoid overloading the ground. You also need a competent person to inspect the site at …
View legislation →Ensure health and safety of construction work
If you are a contractor on a construction project you must plan, manage and monitor the work so it is carried out safely. This includes following any directions from the …
View legislation →Ensure health and safety throughout construction work
If your business carries out construction work, you must plan, manage and monitor the work so that, as far as reasonably practicable, it poses no health‑or‑safety risks. This includes following …
View legislation →Ensure health and safety throughout construction work
If you are a contractor on a construction project, you must make sure the work is carried out without risk to health and safety. This means checking the client knows …
View legislation →Ensure imported construction products comply with the Regulation
If you import construction products for sale in Great Britain, you must only place on the market those that meet the Construction Products Regulation. This means checking the manufacturer’s assessment …
View legislation →Ensure lifting equipment for persons is safe and inspected daily
If you use any lift, platform, crane or similar to carry people, you must make sure the equipment is designed so users cannot be crushed, trapped, struck or fall. It …
View legislation →Ensure products and substances supplied for work are safe and provide safety information
If you design, make, import, supply or install any article or substance that will be used at work (including fair‑ground equipment), you must make sure it is safe for all …
View legislation →Ensure proper use and return of provided PPE
You must make sure any protective equipment you give to staff is actually worn correctly and that staff return it when they’re done. This means providing training, clear instructions and …
View legislation →Ensure reasonable indoor temperature and protect outdoor workers from bad weather
If you run a construction site you must keep indoor work areas at a reasonable temperature and provide protection from adverse weather for any outdoor work. This means arranging heating, …
View legislation →Ensure reasonable indoor temperature and protect workers from adverse weather
If you run a construction site you must keep indoor work areas at a sensible temperature during working hours and, for outdoor work, arrange the site so workers are shielded …
View legislation →Ensure reasonable temperature and protect workers from bad weather
When you run a construction site you must keep the indoor workplace at a sensible temperature and, if the site is outdoors, provide suitable protection when the weather is harsh. …
View legislation →Ensure safe access, egress and working space on site
If you run a construction site you must make sure there are suitable and sufficient routes for people to get onto the site, move between work areas and leave safely. …
View legislation →Ensure safe design, equipment, maintenance and inspection of cofferdams/caissons
If your business uses a cofferdam or caisson on a construction site you must make sure it is properly designed, built, equipped for shelter or escape and kept in good …
View legislation →Ensure safe design, inspection and use of cofferdams and caissons
If your construction work involves a cofferdam or caisson, you must make sure it is properly designed, equipped for shelter or escape and kept in good condition. A competent person …
View legislation →Ensure safe design, maintenance and inspection of cofferdams and caissons
If your business uses a cofferdam or caisson on a construction site you must make sure it is properly designed, built and equipped so workers can take shelter or escape …
View legislation →Ensure safe design, maintenance and inspection of cofferdams/caissons
If your business uses a cofferdam or caisson on a construction site, you must make sure it is properly designed, built and equipped so workers can get shelter or escape …
View legislation →Ensure safe design, maintenance and inspection of cofferdams/caissons
If your business uses a cofferdam or caisson on a construction site, you must make sure it is properly designed, built, equipped and kept in good condition. Before any work …
View legislation →Ensure safe excavations and carry out inspections
If you do any digging on a construction site you must keep the excavation from collapsing, stop material or equipment from falling in, and prevent people from being trapped. Before …
View legislation →Ensure safe excavations and carry out required inspections
If you commission any digging work, you must put in place everything reasonably practicable to stop the trench collapsing, to keep material from falling into it and to avoid over‑loading …
View legislation →Ensure safe excavations and inspect before work starts
When you carry out work in an excavation you must put in supports or battering to stop the pit collapsing or material falling, and keep people from being buried. A …
View legislation →Ensure safe excavations and obtain competent inspections
When your business carries out any digging, you must put in place all practicable measures to stop the trench collapsing, prevent material from falling onto people and avoid anyone being …
View legislation →Ensure safe excavation works and carry out required inspections
If your business carries out any digging or trench work, you must take all reasonable steps to stop the hole collapsing, keep material and equipment from falling in or out, …
View legislation →Ensure safe handling of energy distribution installations
When you carry out demolition or any construction work, you must make sure any nearby power lines or underground services are positioned safely, inspected regularly and clearly marked. If the …
View legislation →Ensure safe positioning of lifting equipment and provide fall‑prevention devices
You must set up any lifting machines so they cannot hit people, drift, fall freely or be released by mistake, and you must also fit suitable safety devices to stop …
View legislation →Ensure safe positioning of lifting equipment and provide fall‑prevention devices
You must arrange and install any lifting plant so that it is as low‑risk as reasonably possible – avoiding people being struck, loads drifting, falling or being released unintentionally. You …
View legislation →Ensure safe positioning of lifting equipment and provide fall‑prevention devices
As an employer you must make sure any lifting plant is placed and installed so the risk of it or its load hitting someone, drifting, falling or being released unintentionally …
View legislation →Ensure safe traffic routes for pedestrians and vehicles
When you run a construction site you must organise it so pedestrians and vehicles can move without risk. This means providing clearly marked, suitably sized routes that are kept separate …
View legislation →Ensure safe traffic routes for pedestrians and vehicles on site
If you run a construction site you must organise traffic routes so that pedestrians and vehicles can move without risk. The routes must be adequate in number, size and position, …
View legislation →Ensure safe traffic routes for pedestrians and vehicles on site
If you are the contractor running a construction site, you must set up and keep traffic routes that let people and plant move safely. This means providing enough routes, keeping …
View legislation →Ensure safe traffic routes for pedestrians and vehicles on site
On any construction site you must organise the layout so that people and plant can move around without risk. This means providing enough suitably sized routes, keeping pedestrians separate from …
View legislation →Ensure safe traffic routes on construction sites
When you run a construction site you must organise the layout so pedestrians and vehicles can move without risk. This means providing routes that are the right size and position, …
View legislation →Ensure safe traffic routes on construction sites
If you run a construction site you must set up and keep safe routes for pedestrians and vehicles. The routes must be adequate, clearly separated, marked and regularly inspected, with …
View legislation →Ensure safe traffic routes on construction sites
You must organise your site so that pedestrians and vehicles can move around safely. This means providing enough clearly marked routes, keeping them free of obstructions, separating people from moving …
View legislation →Ensure safe traffic routes on construction sites
You must organise the site so that pedestrians and vehicles can move without risk. This means providing enough routes that are the right size, keeping them clearly separated, marking them …
View legislation →Ensure safety of excavations and carry out required inspections
When you dig an excavation you must take every practicable step to stop the hole collapsing, keep material from falling and prevent anyone being trapped. You also have to keep …
View legislation →Ensure safe use and control of construction vehicles
Whenever you use a vehicle on a construction site you must stop it moving unintentionally, warn anyone who could be harmed, drive and load it safely, and keep people away …
View legislation →Ensure safe use and control of construction vehicles
When you use any vehicle on a construction site you must stop it moving accidentally, give clear warnings to anyone who could be harmed, operate and load it safely, keep …
View legislation →Ensure safe use and control of vehicles on construction sites
If you are the client (or have responsibility for a construction site), you must make sure that any vehicle used on the site cannot move unintentionally, is operated and loaded …
View legislation →Ensure safe use and control of vehicles on construction sites
Whenever you use a vehicle on a construction site you must stop it moving unintentionally, give clear warnings to anyone who could be harmed, and operate it safely. Workers may …
View legislation →Ensure safe use and control of vehicles on construction sites
Whenever you use a vehicle on a construction site you must stop it moving unintentionally, warn anyone who could be harmed, drive and load it safely, and keep people off …
View legislation →Ensure safe use and control of vehicles on construction sites
When you use any vehicle on a construction site you must stop it moving unexpectedly, give clear warnings to anyone at risk, drive or operate it safely and load it …
View legislation →Ensure safe use of vehicles on construction sites
When you use any vehicle on a construction or demolition site, you must stop it moving unintentionally, warn anyone who could be harmed, operate and load it safely, prevent people …
View legislation →Ensure stability of structures and temporary works
When you carry out construction work you must make sure that any building or structure you’re working on won’t collapse, even if it becomes temporarily weak. Any temporary supports, buttresses …
View legislation →Ensure stability of structures during construction
When you carry out construction work, you must take all reasonable steps to stop any building or structure from collapsing, especially if the work makes it temporarily weak. This means …
View legislation →Ensure structures don’t collapse and temporary supports are safe
When you carry out construction work you must take all practicable steps to stop any existing or new structure from becoming unstable or collapsing. Any temporary supports you put in …
View legislation →Ensure structures remain stable during construction
When you commission construction work you must make sure that any building, wall or other structure does not collapse because of the work. This means taking all reasonable steps to …
View legislation →Ensure structures remain stable during construction
If you are carrying out construction work, you must take every practical step to stop any building or temporary structure from collapsing because of that work. This includes designing, installing …
View legislation →Ensure structures remain stable during construction
When you are carrying out construction work, you must take every practicable step to stop any structure – new or existing – from becoming unstable or collapsing. This includes designing, …
View legislation →Ensure structures remain stable during construction work
When you are carrying out construction, demolition or dismantling you must do everything reasonably practicable to stop a building or part of it collapsing. This means designing, installing and maintaining …
View legislation →Ensure structures stay stable and safe during construction
When you carry out construction work you must take all reasonable steps to stop any building or temporary support from collapsing. This means checking stability before work starts, designing and …
View legislation →Ensure structures stay stable during construction
When you’re carrying out construction work, you must make sure that any building, bridge or other structure does not collapse because the work makes it unstable or temporarily weak. Any …
View legislation →Ensure structures stay stable during construction
When you carry out building work you must make sure any structure – new or existing – does not collapse because of your activities. This means you need to take …
View legislation →Ensure subcontractors/subsidiaries meet approval standards and keep records
If your company is an approved body and you outsource any part of the product‑assessment work, you must make sure the subcontractor or subsidiary complies with the same requirements as …
View legislation →Ensure sufficient fresh air and safe ventilation on site
You must make sure that every construction site you commission – and the access routes to it – has enough fresh or purified air to keep the site safe for …
View legislation →Ensure sufficient fresh air and safe ventilation plant
You must make sure that any construction site you run – and the routes leading to it – have enough fresh or purified air to keep workers safe. If you …
View legislation →Establish and maintain emergency procedures for construction sites
You must put in place clear emergency plans for any construction work you commission, covering things like evacuation and response to fires, spills or other hazards. Everyone who could be …
View legislation →Follow Part 4 of the CDM Regulations for matters under your control
If you are a contractor doing construction work on a site, Part 4 of the CDM Regulations lays out all the health‑and‑safety rules that must be followed by you and …
View legislation →Give notice and follow adjudication process for construction disputes
If a dispute arises under your construction contract, you must tell the other parties in writing and start the adjudication process – request an adjudicator, refer the dispute with supporting …
View legislation →Guard against employee claims by following fire safety duties
If your fire safety arrangements fail and an employee is injured or suffers damage, that employee can sue you. This provision reminds you that breaches of the fire‑safety duties you’re …
View legislation →Identify and manage design risks and provide safety information
When you prepare or change a design for a construction project, you must first make sure the client knows their own health and safety duties. You then need to look …
View legislation →Incorporate health & safety into designs and share risk information
As a designer you must make sure your designs remove, or as far as reasonably practicable reduce, any foreseeable health and safety risks. You must give the client, the principal …
View legislation →Integrate health and safety into designs and supply required information
As a designer you must only start work once you know the client understands their CDM duties. Your design has to eliminate, as far as reasonably practicable, any foreseeable health …
View legislation →Join the new homes ombudsman scheme and maintain required procedures
If you build or sell new homes you must become a member of the new homes ombudsman scheme. This means paying any membership fee, providing the information the scheme demands, …
View legislation →Keep construction site clean, secure and free of hazardous protruding nails
When you run a construction site you must keep every area tidy and reasonably clean, clearly mark or fence the site boundary according to the level of risk, and make …
View legislation →Keep construction site clean, secure and free of hazards
Whenever you have a construction site you must keep every area tidy and reasonably clean, and make sure the site’s boundary is clearly marked or fenced according to the level …
View legislation →Keep construction site orderly, clean and safe
While construction work is taking place you must keep every part of the site tidy and reasonably clean, clearly identify the site boundaries with signs or fencing where the risk …
View legislation →Keep construction site tidy, clean and clearly secured
If you are the client commissioning construction work, you must make sure the whole site is kept in good order and the areas where work is being done are kept …
View legislation →Keep construction site tidy, clean and secure
You must make sure every part of your construction site is kept in a reasonable state of order and cleanliness. The site’s perimeter should be clearly marked with signs or …
View legislation →Keep construction site tidy, secure and free of sharp hazards
You must make sure every part of your construction site is kept in good order and reasonably clean while work is being carried out. The site’s perimeter must be clearly …
View legislation →Keep excavations safe and regularly inspected
If your business carries out any digging work, you must stop the site collapsing, prevent material falling onto people and make sure nobody gets trapped. Before each shift – and …
View legislation →Keep premises, access routes and plant safe for non‑employees
If you control a non‑domestic building – for example as a landlord, owner, tenant or anyone with a maintenance contract – you must take all reasonably practicable steps to make …
View legislation →Keep site tidy, clearly marked and free of protruding nails
On every construction site you run, you must keep the ground and buildings in a reasonable state of order and cleanliness. The site’s edges must be clearly identified – either …
View legislation →Keep structures stable and prevent collapse during construction
When you carry out construction work you must take every reasonable step to stop any existing or new structure becoming unstable or collapsing because of the work. Any temporary supports …
View legislation →Keep the construction site tidy, clean and securely marked
You must make sure every part of your construction site is kept in good order and clean where work is being carried out. The site’s boundaries must be clearly shown …
View legislation →Keep the construction site tidy, clearly marked and free of hazardous nails
You must make sure every area of your construction site is kept in good order and reasonably clean. The site's boundary must be easy to see – either marked with …
View legislation →Keep the construction site tidy, clearly marked and free of protruding nails
When you run a construction site you must make sure every area is kept in good order and clean enough for the work being done. The site’s perimeter must be …
View legislation →Maintain construction phase plan and health & safety file
If your business is the principal contractor on a construction project, you must have a construction phase plan ready before the site is set up, keep that plan up‑to‑date throughout …
View legislation →Maintain construction phase plan and health & safety file
If you act as the principal contractor or principal designer on a construction project, you must have a construction phase plan in place before the site opens and keep it …
View legislation →Maintain fire‑fighter protection measures
You must keep any equipment, devices or systems that help or protect fire‑fighters on your premises in good working order. This means carrying out regular checks, servicing and repairs, and, …
View legislation →Maintain good order, cleanliness and safety on construction site
If you are the principal contractor on a construction project you must keep every part of the site tidy and, where work is being carried out, reasonably clean. The site’s …
View legislation →Maintain good order, cleanliness and secure site boundaries
If you control any part of a construction site you must keep it tidy and reasonably clean, especially where work is being carried out. You also need to make the …
View legislation →Maintain good order, cleanliness and security on construction sites
You must keep every part of your construction site tidy and reasonably clean, and make sure the site boundaries are clearly marked with signs or fencing where needed. Any timber …
View legislation →Maintain good order, cleanliness and security on construction sites
For any construction work you carry out, you must keep every part of the site tidy and the areas where work is being done reasonably clean. You also need to …
View legislation →Maintain good order, cleanliness and security on construction sites
You must keep every part of your construction site tidy and reasonably clean, clearly mark or fence its boundaries where needed, and make sure no timber or other material with …
View legislation →Maintain reasonable indoor temperature and protect workers from bad weather
When you run a construction site you must keep indoor areas at a temperature that is comfortable for the work being done and, if the site is outdoors, you must …
View legislation →Maintain reasonable temperature and protect workers from adverse weather
When you run a construction site you must keep indoor work areas at a sensible temperature during working hours, and for outdoor work you must provide shelter or other protection …
View legislation →Maintain reasonable temperature and protect workers from adverse weather
You must make sure indoor work areas are kept at a temperature that is reasonable for the work being carried out, and any outdoor site is arranged to protect workers …
View legislation →Maintain site order, security and remove hazardous protruding nails
You must keep every part of your construction site tidy and, where work is taking place, reasonably clean. The site’s boundary must be clearly marked with signs or fenced off …
View legislation →Make reasonable adjustments for members and guests
If you run an association – for example a club, society or any organisation that has members or guests – you must take steps to adjust your services, premises or …
View legislation →Manage construction project and ensure health and safety throughout
If you commission any construction work, you must plan and resource the whole project, give designers and contractors the information they need before work starts, make sure a construction phase …
View legislation →Manage construction project health and safety throughout
As the client commissioning construction work you must put in place and keep reviewing a management plan that allocates enough time and resources, give designers and contractors all the pre‑construction …
View legislation →Manage construction project safely and keep health‑and‑safety information up‑to‑date
If you are the client commissioning construction work, you must organise and fund proper project management. This includes giving designers and contractors the information they need early, making sure a …
View legislation →Manage construction projects safely and provide required information
As the client who commissions construction work, you must put in place and keep reviewing a management plan that allocates enough time, money and other resources to run the project …
View legislation →Manage construction project to ensure health & safety and provide required information
If you commission construction work, you must put in place and keep up suitable arrangements (time, money, people) to run the project safely. This includes giving designers and contractors the …
View legislation →Manage energy distribution installations on construction sites
When you carry out building work you must make sure any power lines or underground services on or near the site are safely positioned, regularly inspected and clearly marked. If …
View legislation →Manage health and safety for construction projects
If you commission building work, you must set up and keep up proper health‑and‑safety management throughout the project. This means allocating enough time and resources, providing the right welfare facilities, …
View legislation →Manage health and safety for construction projects
If you are the client commissioning construction work, you must put in place a suitable management system and keep it under review. This means allocating enough time and resources, giving …
View legislation →Manage health and safety for construction projects
If you commission any construction work, you must put in place and keep up proper management arrangements for health and safety. This includes allocating enough time and resources, giving designers …
View legislation →Manage health and safety for construction work
If you are a contractor on a construction project, you must take charge of health and safety throughout the build. This means checking the client knows their duties, planning and …
View legislation →Manage health and safety for the construction project
If you are the client commissioning construction work, you must plan and resourced the project so that health and safety risks are controlled. This means giving designers and contractors the …
View legislation →Manage health and safety for the construction project
As the client who commissions the work, you must put in place and keep up‑to‑date the systems that keep the whole project safe. This means allocating enough time and resources, …
View legislation →Manage health and safety for your construction project
If you commission construction work, you must put in place and keep reviewing a management plan that provides enough time, money and resources to keep the site safe. You need …
View legislation →Manage health and safety of construction project
As the client you must plan and fund the project so it can be carried out safely. This means giving designers and contractors all the pre‑construction information they need, making …
View legislation →Manage health and safety of construction projects
If you commission any construction work, you must set up and keep up a complete health‑and‑safety management system for the whole project. This means allocating enough time and resources, providing …
View legislation →Manage health and safety on construction sites
If you are a contractor on a construction project, you must take charge of health and safety. This means planning the work, keeping a construction phase plan, making sure all …
View legislation →Manage health and safety throughout the construction project
As the client who commissions the work, you must put in place and keep under review a full set of health‑and‑safety arrangements for the whole project. This means allocating enough …
View legislation →Manage health & safety of construction projects
If you are the client who commissions construction work, you must plan, organise and keep under review all health and safety arrangements for the whole project. This means allocating enough …
View legislation →Manage health & safety risks when designing construction projects
If you prepare or change a design for a construction project, you must first confirm that the client knows their own health and safety duties. You must design out foreseeable …
View legislation →Manage risks from energy distribution installations on site
When you carry out construction work you must make sure any nearby power lines or underground services are safely positioned, regularly inspected and clearly marked. If overhead cables could endanger …
View legislation →Manage risks from energy distribution installations on site
When you carry out construction work you must make sure any nearby electricity supplies – overhead cables or underground services – are safely positioned, regularly inspected and clearly marked. If …
View legislation →Manage risks from energy distribution installations on site
If your construction project involves overhead power lines or underground services, you must make sure they are placed safely, inspected regularly and clearly marked. You must either keep cables away …
View legislation →Manage risks from overhead and underground energy installations on construction sites
If your building work is near power lines or underground services, you must make sure those installations are safely positioned, regularly inspected and clearly marked. Where you cannot move the …
View legislation →Manage safe storage, transport and use of explosives
If your business uses explosives on a construction site, you must make sure they are stored, moved and detonated safely and securely. You must take reasonable steps so that no …
View legislation →Manage safety of energy distribution installations
If your construction work involves overhead power cables or underground services, you must make sure those installations are positioned safely, inspected regularly and clearly marked. Where there is a risk …
View legislation →Manage safety of energy distribution installations on site
When you carry out construction work you must make sure any power lines or underground services are safely positioned, regularly inspected and clearly marked. If overhead cables could endanger the …
View legislation →Manage safety of energy distribution installations on site
You must make sure any power lines, cables or underground services on your construction site are safely positioned, regularly inspected and clearly marked. If they could endanger the work, you …
View legislation →Manage safety of energy distribution installations on site
When you carry out construction work, you must make sure any electricity supply lines – both overhead cables and underground services – are positioned safely, regularly inspected and clearly marked. …
View legislation →Manage safety of energy distribution installations on site
If your construction project involves overhead or underground electricity lines, you must make sure they are correctly placed, regularly inspected and clearly marked. Where there is a danger you must …
View legislation →Manage safety of energy distribution installations on site
If your construction work is near overhead power cables or underground services, you must make sure those installations are safely positioned, regularly inspected and clearly marked. Where a risk exists …
View legislation →Manage safety of energy distribution installations on site
When you carry out construction work, you must make sure any overhead power lines or underground services are safely positioned, inspected and clearly marked. If cables pose a risk, keep …
View legislation →Manage safety of energy distribution installations on site
If your construction project involves overhead or underground power cables, you must make sure they are positioned safely, regularly inspected and clearly marked. Where they could pose a danger you …
View legislation →Manage safety of energy distribution installations on site
If you are commissioning construction work, you must make sure any nearby power lines or underground services are safely positioned, regularly inspected and clearly marked. Where overhead cables pose a …
View legislation →Manage vehicle safety on construction sites
When you use any vehicle on a construction site you must stop it moving unintentionally, give clear warnings to anyone who could be harmed, and operate or load it safely. …
View legislation →Meet the organisational requirements when acting as an approved assessor
If your company is appointed by the Secretary of State (or by a delegated authority) to carry out third‑party assessment, approval or monitoring of construction products, you must run that …
View legislation →Meet the requirements to operate as an approved body
If your company provides third‑party assessment or certification of construction products, you must satisfy a set of organisational and independence rules. You need to be a legally‑incorporated UK (or CPTPP) …
View legislation →Organise and maintain safe traffic routes on construction sites
When you run a construction site you must set it up so pedestrians and vehicles can move safely. Provide enough suitable routes, keep them clear, separate walkers from moving plant, …
View legislation →Participate in the approved bodies coordination group
If your company is an approved body under the Construction Products Regulation, you must take part in the coordination group set up by the Secretary of State. This means sending …
View legislation →Plan and document demolition/dismantling safely
If your business is carrying out demolition or dismantling work, you must produce a written plan that shows how you will avoid danger, or where that isn’t possible, reduce it …
View legislation →Plan and document demolition/dismantling safely
If your business carries out demolition or dismantling you must plan the work so that it does not create danger, or if that isn’t possible, reduce the danger as far …
View legislation →Plan and document demolition/dismantling safely
If you are carrying out demolition or dismantling, you must organise the work so that danger is avoided, or reduced as far as reasonably practicable. Before any demolition starts you …
View legislation →Plan and document demolition/dismantling work safely
If your business is carrying out demolition or dismantling, you must plan the work so that it does not create danger, or at least reduces risk as far as reasonably …
View legislation →Plan and document demolition work safely
If your business is carrying out demolition or dismantling, you must plan the work so that any danger is either prevented or, where that isn’t possible, reduced as far as …
View legislation →Plan and document safe demolition or dismantling
If your business carries out demolition or dismantling, you must plan the work so that it does not create danger, or if some risk cannot be avoided, you must reduce …
View legislation →Plan and document safe demolition or dismantling
If your business is carrying out demolition or dismantling, you must organise the work so that it does not create danger, or at least reduces any danger as far as …
View legislation →Plan and document safe demolition or dismantling
If you are carrying out demolition or dismantling you must put in place a plan that prevents danger, or if that isn’t possible, reduces the risk as far as reasonably …
View legislation →Plan and document safe demolition or dismantling work
If you are carrying out demolition or dismantling, you must create a written plan that shows how the work will be done safely, aiming to eliminate or reduce any danger. …
View legislation →Plan and document safe demolition work
If your business is carrying out demolition or dismantling, you must organise the work so it does not create a danger, or at least minimise any danger as far as …
View legislation →Plan and record demolition/dismantling safely
If your business is carrying out demolition or dismantling, you must organise the work so that it does not create danger, or at least reduces any danger as far as …
View legislation →Plan and record demolition/dismantling safely
If your business is taking down a building or structure, you must have a written plan that shows how you will prevent danger, or at least reduce it to as …
View legislation →Plan and record safe demolition or dismantling
If you are the client commissioning demolition or dismantling work, you must organise the work so that it does not create danger, or if that cannot be avoided, reduce the …
View legislation →Plan demolition safely and keep written arrangements
If your business is carrying out demolition or dismantling, you must plan the work so that it does not create danger, or if that isn’t possible, keep the risk as …
View legislation →Plan, manage and coordinate health & safety in pre‑construction
If your business is appointed as the principal designer on a construction project, you must take charge of health and safety before the build starts. That means you need to …
View legislation →Plan, manage and document demolition work safely
If your business carries out demolition or dismantling, you must plan the work so that danger is prevented, or at least reduced as far as reasonably possible. You also need …
View legislation →Plan, manage and monitor construction health and safety
If you act as the principal contractor on a build, you must take overall charge of health and safety throughout the construction phase. This includes keeping a construction phase plan …
View legislation →Plan, manage and monitor construction work to protect health and safety
If your business is acting as a contractor on a construction project, you must take charge of health and safety. That means planning the work, keeping a construction phase plan …
View legislation →Plan, manage and monitor health and safety during construction
If your business is appointed as the principal contractor on a construction site, you must take overall charge of health and safety throughout the build. This means keeping the construction …
View legislation →Plan, manage and monitor health and safety during construction
If you are the principal contractor on a building site you must take overall charge of health and safety throughout the build. This means keeping a construction phase plan up‑to‑date, …
View legislation →Plan, manage and monitor health and safety during construction
If your business is the principal contractor on a construction site, you must take overall charge of health and safety throughout the build. This means keeping the construction phase plan …
View legislation →Plan, manage and monitor health and safety during construction
If your business is the principal contractor on a construction site, you must take overall charge of health and safety throughout the build. This means keeping a construction phase plan …
View legislation →Plan, manage and monitor health and safety during construction
If you are the principal contractor on a construction site you must take overall charge of health and safety throughout the build. That means keeping a construction phase plan up‑to‑date, …
View legislation →Plan, manage and monitor health and safety during construction
If your business is appointed as the principal contractor on a construction site, you must take overall charge of health and safety throughout the build. This means keeping a construction …
View legislation →Plan, manage and monitor health and safety during construction
If your business is the principal contractor on a construction site you must take overall charge of health and safety. You need to keep a construction phase plan up to …
View legislation →Plan, manage and monitor health and safety during construction
If your business is the principal contractor on a construction site, you must take charge of health and safety for the whole build. This means keeping the construction phase plan …
View legislation →Plan, manage and monitor health and safety during construction
If you are the principal contractor on a construction site, you must take overall responsibility for health and safety throughout the build. This means keeping the construction phase plan up‑to‑date, …
View legislation →Plan, manage and monitor health and safety during construction
If you are the principal contractor on a construction site you must take overall charge of health and safety throughout the build. This means keeping a construction phase plan up‑to‑date, …
View legislation →Plan, manage and monitor health and safety during construction
If your business is the principal contractor on a construction site, you must take overall charge of health and safety throughout the build. You need to keep a construction phase …
View legislation →Plan, manage and monitor health and safety during construction
If your business is acting as a contractor on a construction project, you must take charge of health and safety. That means making a construction phase plan, following any directions …
View legislation →Plan, manage and monitor health and safety for construction work
If you are a contractor you must make sure all construction work is planned, managed and monitored so that it can be carried out without health‑and‑safety risks. This means checking …
View legislation →Plan, manage and monitor health and safety for construction work
If your business carries out construction work you must take charge of health and safety throughout the build. This means having a construction phase plan in place before the site …
View legislation →Plan, manage and monitor health and safety for construction work
If your business is the contractor on a construction project you must take charge of health and safety. You need to make sure the client knows their own duties, produce …
View legislation →Plan, manage and monitor health and safety for construction work
If your business is acting as a contractor on a construction project, you must take charge of health and safety for the work you do and any workers you control. …
View legislation →Plan, manage and monitor health and safety for construction work
If you are a contractor on a construction project you must take overall responsibility for health and safety. You can only start work once the client knows their own duties, …
View legislation →Plan, manage and monitor health and safety for construction work
If you are a contractor on a construction project you must take responsibility for health and safety throughout the build. This means having a construction phase plan before the site …
View legislation →Plan, manage and monitor health and safety in pre‑construction
If you are appointed as the principal designer on a construction project, you must take overall responsibility for health and safety before any building work starts. You need to plan …
View legislation →Plan, manage and monitor health and safety in pre‑construction
If you are the principal designer on a construction project you must take charge of health and safety before the build starts. That means you need to plan how the …
View legislation →Plan, manage and monitor health and safety in pre‑construction
If you are the principal designer on a construction project, you must take charge of all health and safety matters before the build starts. This means planning how the work …
View legislation →Plan, manage and monitor health and safety in the pre‑construction phase
If you are the principal designer on a construction project, you must take charge of health and safety before any building work starts. This means creating and keeping up a …
View legislation →Plan, manage and monitor health and safety on construction sites
If you are a contractor, you must take charge of health and safety for every construction job you do. This means you must plan the work, keep it under control, …
View legislation →Plan, manage and monitor health and safety on construction sites
If your business is a contractor on a construction project, you must take all reasonable steps to keep the work safe. This means preparing a construction phase plan, following any …
View legislation →Plan, manage and monitor health & safety during construction
If your business is the principal contractor on a construction site, you must take overall charge of health and safety for the whole build. That means preparing and keeping a …
View legislation →Plan, manage and monitor health & safety during construction
If your business is the principal contractor on a construction site, you must take charge of health and safety for the whole build. This means keeping a construction phase plan …
View legislation →Plan, manage and monitor health & safety during construction
If your business is the principal contractor on a building site, you must take overall charge of health and safety for the whole construction phase. This means keeping a construction …
View legislation →Plan, manage and monitor health & safety during construction
If your business is the principal contractor on a construction site, you must take overall responsibility for health and safety throughout the build. This means keeping the construction phase plan …
View legislation →Plan, manage and monitor health & safety in pre‑construction
If you are the principal designer on a construction project, you must take charge of health and safety planning before any work starts. You need to create, run and check …
View legislation →Plan, manage and monitor health & safety in pre‑construction
If you are the principal designer on a construction project, you must take overall responsibility for health and safety before the build starts. This means planning and coordinating the work, …
View legislation →Plan, manage and monitor health & safety in pre‑construction
If your business is appointed as the principal designer on a construction project you must take overall charge of health and safety before any building work starts. You need to …
View legislation →Plan, manage and monitor health & safety in pre‑construction
If your business is appointed as the principal designer on a construction project, you must take charge of health and safety before the build starts. This means planning, coordinating and …
View legislation →Plan, manage and monitor health & safety in pre‑construction
If you are the principal designer you must take charge of health and safety before construction starts. You need to plan how the work will be carried out, coordinate safety …
View legislation →Plan, manage and monitor health & safety in pre‑construction
If you are the principal designer on a construction project, you must take charge of health and safety before building starts. That means planning how the work will be done, …
View legislation →Plan, manage and monitor health & safety in the pre‑construction phase
If you are the principal designer on a construction project, you must lead all health and safety planning before building starts. This means you must identify and control foreseeable risks, …
View legislation →Plan, manage and monitor health & safety on construction sites
If you are a contractor on a construction project you must take charge of health and safety. That means you must only start work once you know the client understands …
View legislation →Plan, manage and monitor pre‑construction health and safety
If you are the principal designer you must take responsibility for health and safety during the pre‑construction stage. You need to plan, manage and monitor the design work, coordinate safety …
View legislation →Plan, manage and monitor pre‑construction health and safety
If you are the principal designer on a construction project, you must take overall responsibility for health and safety before the build starts. That means you need to create and …
View legislation →Plan, manage and monitor pre‑construction health and safety
As the principal designer you must take charge of health‑and‑safety planning before construction starts. This means organising the pre‑construction work, spotting and controlling any foreseeable risks, making sure all other …
View legislation →Plan, manage and monitor pre‑construction health & safety
If you are the principal designer on a construction project you must take charge of health and safety before the build starts. This means planning and overseeing the pre‑construction work, …
View legislation →Plan, manage and record demolition work safely
If you need to demolish or dismantle a building, you must create a safe plan that prevents danger, or at least reduces it as far as reasonably practicable. The plan …
View legislation →Plan, supervise and carry out safe lifting operations
If you employ people and use lifting equipment, you must make sure every lift is properly planned by a competent person, correctly supervised and carried out safely. This means appointing …
View legislation →Plan, supervise and carry out safe lifting operations
Whenever you use lifting equipment to move a load, you must make sure the lift is planned by someone who knows what they’re doing, that it is properly supervised on …
View legislation →Plan, supervise and ensure safe lifting operations
You must make sure every job that uses lifting equipment is properly planned by someone with the right skills, supervised appropriately, and carried out safely. This means arranging competent planning, …
View legislation →Plan, supervise and ensure safe lifting operations
You must make sure every lift that uses lifting equipment is properly planned by a competent person, supervised while it’s carried out, and done safely. This means having a lift …
View legislation →Plan, supervise and safely carry out lifting operations
You must make sure that any work using lifting equipment is properly planned by someone with the right competence, that the work is adequately supervised, and that it is carried …
View legislation →Prepare a complete Declaration of Performance for each construction product
If you make or place a construction product on the UK market, you must produce a Declaration of Performance (DoP). The DoP must detail the product’s essential characteristics, the standards …
View legislation →Prepare and keep up‑date construction phase plan and health‑safety file
If you are the principal contractor on a construction project, you must produce a construction phase plan that sets out all health and safety arrangements before the site is set …
View legislation →Prepare and keep up‑to‑date a construction phase plan
If you are the principal contractor, you must produce a plan that sets out how health and safety will be managed on the site before the construction work starts, and …
View legislation →Prepare and keep up‑to‑date a construction phase plan
Before your construction site is set up, you must have a written plan that sets out the health and safety rules and arrangements for the work. The plan must be …
View legislation →Prepare and keep up‑to‑date a construction phase plan
If your business is the principal contractor on a construction project, you must produce a construction phase plan before the site is set up and keep it current throughout the …
View legislation →Prepare and keep up‑to‑date construction phase plan and health‑safety file
If you are the principal contractor on a construction project you must produce a construction phase plan before the site is set up and keep it reviewed throughout the build. …
View legislation →Prepare and keep up to date the construction phase plan and health & safety file
If you are the principal contractor on a construction project you must have a written construction phase plan before the site is set up, showing the health‑and‑safety arrangements and site …
View legislation →Prepare and maintain construction phase plan and health & safety file
If you are the principal contractor (or working with the principal designer) on a construction project, you must produce a construction phase plan before the site is set up and …
View legislation →Prepare and maintain construction phase plan and health & safety file
If you are the principal contractor on a building project, you must produce a construction phase plan before the site opens and keep it up‑to‑date throughout the build. You also …
View legislation →Prepare and maintain construction phase plan and health‑safety file
If you are the principal contractor on a construction project, you must have a written construction phase plan before the site is set up and keep it up to date …
View legislation →Prepare and maintain emergency procedures for construction sites
You must set up suitable arrangements to deal with any foreseeable emergency on your construction site, including evacuation plans. The arrangements should reflect the type of work, size of the …
View legislation →Prepare and maintain emergency procedures for construction sites
You must put in place suitable plans to deal with any emergency that could be expected on your construction site, such as fire, chemical spills or collapse, and include clear …
View legislation →Prepare and maintain emergency procedures for the construction site
You must put in place suitable emergency arrangements for any foreseeable incident on your construction site, including evacuation plans. The procedures have to reflect the work type, site size, equipment, …
View legislation →Prepare and maintain emergency procedures for the construction site
You must have clear, adequate plans for any emergencies that could arise on your construction site, including how to evacuate part or all of the site. The plans need to …
View legislation →Prepare and maintain the construction phase plan
If you are the principal contractor on a construction site, you must produce a construction phase plan before the site is set up and keep it up‑to‑date throughout the build. …
View legislation →Prepare, keep up‑to‑date and hand over construction phase plan and health‑safety file
If your business is the principal contractor on a construction project, you must have a construction phase plan in place before the site is set up, keep it updated throughout …
View legislation →Prepare, maintain and hand over construction phase plan & safety file
If you are the principal contractor on a construction project you must have a construction phase plan in place before the site is set up, keep it up‑to‑date throughout the …
View legislation →Prepare, maintain and update construction phase plan and health & safety file
If your business is the principal contractor on a construction project, you must produce a construction phase plan before the site is set up and keep it reviewed and updated …
View legislation →Prevent and control harmful emissions from your premises
If you run a business from premises that are listed by the HSE as a “prescribed class” and you handle substances that are classified as noxious or offensive, you must …
View legislation →Prevent collapse and falling material in excavations
When you dig a trench or pit you must take every reasonable step to stop it collapsing, to keep walls and roof material from falling, and to stop people being …
View legislation →Prevent collapse of structures and manage temporary works
When you carry out construction work, you must make sure that any building, wall or other structure won’t collapse because of your activities. This means you need to design, install …
View legislation →Prevent collapse of structures and manage temporary works
When you are carrying out construction work, you must make sure that any building or structure does not become unstable or collapse, even temporarily. This includes designing, installing and keeping …
View legislation →Prevent collapse of structures during construction
When you carry out construction work, you must make sure any new or existing building, bridge, tower or other structure won’t become unstable or collapse. This means designing, installing and …
View legislation →Prevent collapse of structures during construction
When you carry out construction work you must make sure that any building, structure or temporary support you use does not become unstable or collapse because of the work. This …
View legislation →Prevent collapse of structures during construction work
When you carry out construction work, you must make sure the building or structure you are working on does not become unstable or collapse because of your activities. This means …
View legislation →Prevent drowning and ensure safe water transport on construction sites
If any part of your construction work involves water, you must stop people falling into it wherever possible, reduce the chance of drowning if a fall does happen, and have …
View legislation →Prevent drowning and ensure safe water transport on construction sites
If any part of your construction work involves water or other liquids, you must stop people falling into it, reduce the risk of drowning if a fall does happen, and …
View legislation →Prevent drowning and ensure safe water transport on construction sites
If any part of your construction work is near water or you move people to or from the site by boat, you must stop them falling in and be ready …
View legislation →Prevent drowning and ensure safe water transport on construction sites
If you run or manage a construction project where workers could fall into water, you must put in place measures to stop falls, reduce the chance of drowning and have …
View legislation →Prevent drowning and ensure safe water transport on site
If any part of your construction work involves water, you must stop people falling into it, lessen the danger if they do, and have rescue gear ready. You also have …
View legislation →Prevent drowning and ensure safe water transport on site
If any part of your construction work involves water or other liquids, you must stop people falling in, reduce the chance of drowning if they do, and have rescue gear …
View legislation →Prevent drowning and provide rescue equipment on construction sites
If your construction work involves any water bodies or liquid that could cause drowning, you must stop people falling into it wherever reasonably possible, reduce the danger if a fall …
View legislation →Prevent drowning and provide rescue equipment on site
If any part of your construction work involves a risk of someone falling into water, you must stop the fall happening, limit the chance of drowning, and have rescue equipment …
View legislation →Prevent drowning and provide rescue measures on construction sites
If your construction work involves water, you must take steps to stop people falling into it and to reduce the risk of drowning. You also need to provide and maintain …
View legislation →Prevent drowning risk in construction work near water
If you commission construction work where there is a chance someone could fall into water, you must make sure they are protected. This means you need to stop falls where …
View legislation →Prevent drowning risks and provide rescue equipment on construction sites
If your construction work involves any water, liquid pits or vessels, you must stop people falling into it where you can, reduce the danger if they do fall, and have …
View legislation →Prevent drowning risks on construction sites
If you run construction work where people could fall into water, you must stop them falling, reduce the chance of drowning if they do, and have rescue equipment ready and …
View legislation →Prevent drowning risks on construction sites
If your construction project involves work near water or uses boats to move people, you must stop workers falling into water where you can, reduce the danger if they do …
View legislation →Prevent drowning risks on construction sites
If you are carrying out construction work where people could fall into water or be taken by boat, you must stop falls where you can, reduce the chance of drowning …
View legislation →Prevent drowning risks on construction sites
If your construction project involves work near water or uses boats to move staff, you must stop people falling in, reduce drowning chances if they do, and have rescue gear …
View legislation →Prevent drowning risks on construction sites
If you are carrying out construction work where people could fall into water or another liquid, you must take practical steps to stop falls, reduce the chance of drowning if …
View legislation →Prevent excavation collapse and ensure competent inspection
When you are carrying out any excavation on a construction site you must take all practical steps to stop the trench from collapsing, walls or roof from falling, and people …
View legislation →Prevent fire, flood and asphyxiation on construction sites
When you carry out construction work, you must put in place all reasonably practicable measures to stop fire, explosions, flooding or dangerous gases from harming anyone on site. This means …
View legislation →Prevent fire, flood and asphyxiation risks during construction
You must take all reasonably practicable steps to stop fire, explosion, flooding or asphyxiation from harming anyone while construction work is underway. This means identifying those hazards, putting suitable safety …
View legislation →Prevent fire, flood and asphyxiation risks on construction sites
When you carry out construction work you must take all reasonably practicable steps to stop injuries from fire or explosions, flooding and dangerous gases. This means identifying those hazards, planning …
View legislation →Prevent fire, flood and asphyxiation risks on construction sites
When you carry out construction work you must take reasonable steps to stop injuries caused by fire, explosions, flooding or gases that could cause asphyxiation. This means you need to …
View legislation →Prevent fire, flood and asphyxiation risks on construction sites
When you are carrying out construction work you must take all reasonably practicable steps to stop fire, explosion, flooding or exposure to gases that could cause asphyxiation. This means identifying …
View legislation →Prevent fire, flood and asphyxiation risks on construction sites
When you carry out construction work you must take all reasonably practicable steps to stop injuries caused by fire, explosions, flooding or gases that could cause asphyxiation. This means identifying …
View legislation →Prevent fire, flood and asphyxiation risks on construction work
When you commission construction work, you must make sure that any danger of fire, explosion, flooding or gases that could cause asphyxiation is removed or controlled as far as reasonably …
View legislation →Prevent fire, flooding and asphyxiation risks on construction sites
When you carry out construction work you must take all reasonably practicable steps to stop fires, explosions, flooding and harmful gases from harming anyone on site. This means identifying these …
View legislation →Prevent fire, flooding and asphyxiation risks on construction sites
When you carry out construction work you must take all reasonably practicable steps to stop fires, explosions, flooding or any gases that could cause asphyxiation from harming anyone on site. …
View legislation →Prevent fire, flooding and asphyxiation risks on construction sites
When you carry out construction work you must take all reasonably practicable steps to stop hazards such as fire, explosion, flooding or dangerous gases that could cause asphyxiation. This means …
View legislation →Prevent fire, flooding and asphyxiation risks on construction sites
When you carry out construction work you must take all reasonably practicable steps to stop fires, explosions, flooding or dangerous gases from harming anyone on site. This means putting in …
View legislation →Prevent fire, flooding and asphyxiation risks on site
When you carry out construction work you must take all reasonably practicable steps to stop fires, explosions, flooding or dangerous gases from injuring anyone on the site. Identify these hazards, …
View legislation →Prevent fire, flooding and asphyxiation risks on site
You must take all reasonably practicable steps to stop fire, explosion, flooding or hazardous gases from harming anyone while construction is underway. This means identifying those hazards and putting in …
View legislation →Prevent fire, flooding and asphyxiation risks on site
When you carry out construction work you must put in place appropriate measures to stop fire, explosion, flooding or gases that could cause asphyxiation from hurting anyone on the site. …
View legislation →Prevent fire, flood or asphyxiation risks on construction sites
When you carry out construction, demolition or dismantling work you must take all reasonably practicable steps to stop the risk of fire, explosion, flooding or gases that could cause asphyxiation. …
View legislation →Prevent fire, flood or asphyxiation risks on site
When you are carrying out construction work you must put in place practical measures to stop fire, explosion, flooding or dangerous gases from harming anyone. This means you need to …
View legislation →Prevent harassment of employees and job applicants
You must not harass anyone who works for you or anyone who applies for a job with your business. This means you need to keep the workplace free from unwanted …
View legislation →Protect health and safety of people who are not your employees
As an employer or self‑employed person you must run your business so that, as far as reasonably practicable, anyone who is not an employee – such as customers, visitors, neighbours …
View legislation →Provide a Declaration of Performance for construction products
If you manufacture a construction product that meets a designated EU standard or a UK Technical Assessment, you must create a Declaration of Performance (DoP) before you put the product …
View legislation →Provide adequate fresh air and safe ventilation on construction sites
You must make sure that every construction site and the routes leading to it have enough fresh or purified air to keep the area safe for workers and visitors. Any …
View legislation →Provide adequate fresh air and safe ventilation plant on site
You must make sure that every construction site and the routes to it have enough fresh or purified air to keep the site safe for workers and visitors. If you …
View legislation →Provide adequate fresh air and ventilation on construction sites
If you are the contractor responsible for a construction site, you must make sure the site and any access routes have enough fresh or purified air to keep workers safe. …
View legislation →Provide adequate fresh air and ventilation on construction sites
You must make sure that your construction site – and any approach routes – have enough fresh or purified air to keep the place safe and healthy. If you use …
View legislation →Provide adequate fresh air and ventilation on construction sites
You must ensure that every construction site and any approaches to it have enough clean or purified air to keep the area safe and free from health risks. If you …
View legislation →Provide adequate lighting for construction sites
You must make sure every construction site, plus its access and traffic routes, has lighting that is suitable and sufficient – using natural light where it’s reasonably practicable. Any artificial …
View legislation →Provide adequate lighting for construction sites
You must make sure your construction site, its approaches and any traffic routes have enough lighting, using natural light wherever it is reasonably practicable. Any artificial lights must not change …
View legislation →Provide adequate lighting for construction sites and routes
You must ensure every construction site and the road leading to it has enough light – preferably natural light where reasonably possible. Any artificial lighting must not change the appearance …
View legislation →Provide adequate lighting for construction sites and routes
When you run a construction site you must make sure the site itself, its approaches and any traffic routes have enough lighting. Use natural light wherever reasonably possible, and if …
View legislation →Provide adequate lighting for construction sites and routes
You must make sure that every construction site, its approaches and traffic routes have enough lighting – preferably natural light where it can be used. Any artificial lights must not …
View legislation →Provide adequate lighting for construction sites and routes
You must make sure that every construction site, its approach roads and any traffic routes are lit well enough for work to be carried out safely. Use natural daylight wherever …
View legislation →Provide adequate lighting on construction sites
You must make sure your construction site, the roads leading to it and any traffic routes have enough light – preferably natural light where reasonably possible – and that any …
View legislation →Provide adequate lighting on construction sites
You must make sure the construction site, its entry ways and any traffic routes are lit sufficiently for safety, using natural light where reasonably practicable. Any artificial lights must not …
View legislation →Provide adequate lighting on construction sites
You must make sure every construction site, its access routes and traffic routes have enough light for the work to be done safely. Use natural light where possible, and any …
View legislation →Provide and keep clear emergency routes and exits
On any construction site you must make sure there are enough suitable emergency routes and exits so people can get to safety quickly if something goes wrong. The routes must …
View legislation →Provide and keep clear emergency routes and exits
On any construction site you must make sure there are enough suitable emergency routes and exits so that anyone can get to safety quickly if danger arises. The routes must …
View legislation →Provide and maintain adequate emergency routes and exits
On any construction site you must make sure there are enough suitable emergency routes and exits so people can reach safety quickly if danger occurs. The routes must lead straight …
View legislation →Provide and maintain clear emergency routes and exits
On any construction site you must make sure there are enough suitable emergency routes and exits so people can get to safety quickly if danger arises. Those routes must lead …
View legislation →Provide and maintain clear emergency routes and exits
If you are the principal contractor on a construction site, you must make sure there are enough suitable emergency routes and exits so anyone can reach a safe area quickly …
View legislation →Provide and maintain clear emergency routes and exits
You must make sure your construction site has enough safe, clearly marked routes and exits so anyone can reach safety quickly if danger arises. Keep those routes free of obstruction, …
View legislation →Provide and maintain clear emergency routes and exits
If your business is carrying out construction work, you must make sure there are enough suitable emergency routes and exits so anyone on the site can get to safety quickly …
View legislation →Provide and maintain clear emergency routes and exits
On a construction site you must make sure there are enough suitable escape routes and exits so anyone can reach safety quickly if there’s danger. Those routes must go straight …
View legislation →Provide and maintain clear, signed emergency routes and exits
You must make sure your construction site has enough suitable emergency routes and exits so anyone can reach safety quickly in an emergency. The routes should lead straight to a …
View legislation →Provide and maintain emergency procedures on construction sites
If you are responsible for health and safety on a construction site (such as the principal contractor), you must put in place suitable plans for dealing with any emergency you …
View legislation →Provide and maintain emergency procedures on construction sites
You must have a clear plan for dealing with any likely emergency on your construction site, including how to evacuate if required. The plan has to reflect the type of …
View legislation →Provide and maintain emergency routes and exits on site
You must make sure your construction site has enough clearly marked emergency routes and exits so anyone can reach safety quickly if something goes wrong. The routes must lead straight …
View legislation →Provide and maintain emergency routes and exits on site
You must make sure that any construction site you are responsible for has enough suitable emergency routes and exits so people can get to safety quickly if danger occurs. The …
View legislation →Provide and maintain fire detection and fighting equipment on site
If you are responsible for a construction site, you must make sure that suitable fire‑detecting alarms and fire‑fighting equipment are installed in the right places, kept in good order and …
View legislation →Provide and maintain fire detection and fire‑fighting equipment
If you commission construction work, you must make sure that suitable fire alarms and fire‑fighting equipment are installed in the right places on the site, kept in good order, regularly …
View legislation →Provide and maintain fire detection and fire‑fighting equipment
You must make sure appropriate fire‑fighting gear and fire alarm systems are installed wherever they are needed on your construction site, keep them regularly inspected, tested and maintained, ensure they …
View legislation →Provide and maintain fire detection, fighting equipment and training
On any construction site you must have suitable fire‑alarm systems and appropriate fire‑fighting equipment placed where they’re needed, keep them regularly tested and serviced, make sure non‑automatic gear is easy …
View legislation →Provide and maintain fire‑fighting equipment and alarms
On any construction site you must put in place suitable fire‑fighting gear and fire‑detection/alarm systems wherever a fire risk exists. The equipment has to be kept in the right places, …
View legislation →Provide and maintain fire‑fighting equipment and alarms
On any construction site you must put in place suitable fire‑fighting gear and fire detection/alarm systems wherever they are needed for health and safety. The equipment has to be correctly …
View legislation →Provide and maintain safe access, egress and working space on construction sites
If you run a construction site you must ensure there are suitable and sufficient safe routes for people to get to and leave every area of the site, and that …
View legislation →Provide and maintain safe emergency routes and exits
If you run a construction site you must make sure there are enough suitable emergency routes and exits so anyone can get to safety quickly if something goes wrong. The …
View legislation →Provide and maintain safe emergency routes and exits
On any construction site you must make sure there are enough suitable emergency routes and exits so people can reach safety quickly if there’s a fire or other danger. These …
View legislation →Provide and maintain safe emergency routes and exits
You must make sure your construction site has enough clearly marked, unobstructed emergency routes and exits that lead straight to a safe area. They must be kept clear, equipped with …
View legislation →Provide and maintain safe emergency routes and exits
On any construction site you run, you must set up enough clear and suitable emergency routes and exits so people can get to safety quickly if danger arises. Those routes …
View legislation →Provide and test emergency procedures on construction site
You must put in place appropriate emergency arrangements for any foreseeable incident on your construction site, including clear evacuation procedures. The arrangements have to reflect the type of work, size …
View legislation →Provide clear, unobstructed emergency routes and exits
If you are responsible for a construction site, you must make sure there are enough suitable emergency routes and exits so anyone can get to safety quickly. The routes must …
View legislation →Provide, maintain and train for fire detection and fire‑fighting
You must ensure that suitable fire‑extinguishers and fire‑alarm systems are installed in the right places on any construction site where a fire risk exists, keep them regularly tested and serviced, …
View legislation →Provide non‑discriminatory employment services
If you run a recruitment agency or any business that provides employment services, you must treat everyone fairly – you cannot discriminate, harass or victimise candidates or clients, and you …
View legislation →Provide reasonable indoor temperature and outdoor weather protection
You must make sure that any indoor work area on your construction site is kept at a temperature that is reasonable for the work being carried out, and that outdoor …
View legislation →Provide reasonable indoor temperature and protect workers from adverse weather
When you have a construction site you must keep indoor work areas at a temperature that is reasonable for the tasks being carried out, and you must arrange suitable protection …
View legislation →Provide reasonable indoor temperatures and weather protection on site
You must make sure that, as far as reasonably practicable, any indoor construction space is kept at a comfortable temperature for its intended use, and that outdoor sites are set …
View legislation →Provide reasonable temperature and weather protection
You must make sure that indoor work areas are kept at a temperature that is suitable for the work being done, and that anyone working outside is protected from bad …
View legislation →Provide reasonable temperature and weather protection on construction sites
You must keep indoor work areas at a comfortable temperature during working hours and, for outdoor sites, arrange suitable protection from adverse weather such as cold, heat, rain or wind. …
View legislation →Provide reasonable temperature and weather protection on construction sites
You must make sure that indoor construction areas are kept at a reasonable temperature during working hours, and that outdoor sites are set up to protect workers from bad weather …
View legislation →Provide reasonable temperature and weather protection on construction sites
You must keep indoor construction areas at a temperature that is comfortable for workers and, when work is outdoors, arrange suitable shelter or other protection if the weather could harm …
View legislation →Provide reasonable temperature and weather protection on site
You must make sure that any indoor construction area is kept at a reasonable temperature for the work being done, and that outdoor workers are protected from bad weather where …
View legislation →Provide reasonable temperature and weather protection on site
When you carry out construction work you must keep indoor work areas at a reasonable temperature during working hours and, if work is outdoors, arrange protection from adverse weather as …
View legislation →Provide safe access, egress and working space on construction sites
If you run a construction site you must make sure there are suitable and sufficient safe routes onto the site, between all work areas and off the site. The site …
View legislation →Provide safe access, egress and working space on construction sites
If you are the contractor responsible for a construction site, you must make sure every part of the site can be reached and left safely, keep the site free from …
View legislation →Provide safe access, egress and working space on construction sites
If you run a construction site you must make sure there are suitable and sufficient safe routes for people to get to and leave every part of the site, keep …
View legislation →Provide safe access, egress and working space on construction sites
If you are the contractor on a construction site, you must make sure there are suitable and sufficient safe routes for people to get onto the site, move around it …
View legislation →Provide safe access, egress and working space on construction sites
If you run a construction site you must make sure, as far as reasonably practicable, that workers can get to and from every part of the site safely and that …
View legislation →Provide safe access, egress and working space on construction sites
You must make sure every part of your construction site can be reached and left safely, keep the whole site free from health risks, stop anyone using unsafe routes, and …
View legislation →Provide safe access, egress and working space on construction sites
If you run a construction site you must make sure that every area has suitable and sufficient safe routes for people to get in, move around and leave, and that …
View legislation →Provide safe access, egress and working space on construction sites
If you’re a domestic client commissioning building work, you must make sure the site has safe routes onto and off the site, that the site is kept safe for anyone …
View legislation →Provide safe access, egress and working space on construction sites
If you are the contractor responsible for a construction site, you must make sure there are suitable and sufficient safe routes for people to get onto the site, move between …
View legislation →Provide safe access, egress and working space on construction sites
When you run a construction site you must make sure there are suitable, safe routes for people to get to and leave every area of the site, and that the …
View legislation →Provide safe access, egress and working space on construction sites
You must make sure that, as far as reasonably practicable, every part of your construction site has safe routes for people to get in, move around and leave. The site …
View legislation →Provide safe access, egress and working space on construction sites
If your business runs a construction or demolition site you must make sure there are suitable, sufficient routes for people to get onto, move around and leave every part of …
View legislation →Provide safe access, egress and working space on construction sites
If you run a construction site you must make sure there are safe routes onto, off and between every part of the site and that there is enough clear space …
View legislation →Provide safe access, egress and working space on site
You must make sure that, as far as is reasonably practicable, every area of your construction site has safe routes for people to get to and from work areas, that …
View legislation →Provide safe, clearly sign‑posted traffic routes on construction sites
If you are the contractor running a construction site, you must organise the site so that people and vehicles can move around without risk. This means creating enough, appropriately sized …
View legislation →Provide safe traffic routes for site pedestrians and vehicles
When you run a construction site you must organise it so people and vehicles can move around without danger. This means planning routes that are big enough, properly positioned and …
View legislation →Provide safe traffic routes on construction sites
You must organise your construction site so that pedestrians and vehicles can move safely. This includes designing routes that are suitable and adequately separated, providing clear signs, keeping routes free …
View legislation →Provide safe traffic routes on construction sites
You must organise your construction site so pedestrians and vehicles can move without risk. That means designing routes that are the right size, positioned correctly, clearly separated, signed where needed, …
View legislation →Provide safe traffic routes on construction sites
If you run a construction site you must organise it so pedestrians and vehicles can move without risk. This means planning enough routes, keeping them clear, separating pedestrians from moving …
View legislation →Provide safe traffic routes on construction sites
If you are a domestic client commissioning construction work, you must organise the site so that pedestrians and vehicles can move without risk. You need to design, sign, regularly check …
View legislation →Provide safe traffic routes on construction sites
You must set up your construction site so that pedestrians and vehicles can move safely. This means designing enough routes of the right size, keeping pedestrians separate from moving plant, …
View legislation →Provide sufficient fresh air and alarm‑equipped ventilation on site
You must make sure every construction site – and the routes leading to it – has enough fresh or purified air to keep workers safe. If you use any plant …
View legislation →Provide sufficient fresh air and alarm for ventilation plant failures
On any construction site you run, you must make sure there is enough fresh or purified air to keep the site safe for workers. If you use plant (e.g., fans …
View legislation →Provide sufficient fresh air and safe ventilation on construction sites
You must make sure that every construction site and any access routes have enough fresh or purified air to keep the area safe for workers and visitors. If you use …
View legislation →Provide sufficient fresh air and safe ventilation plant
When you are the contractor on a construction site you must make sure the site and its approaches have enough fresh or purified air to keep workers safe. Any ventilation …
View legislation →Provide sufficient fresh air and safe ventilation plant on site
You must make sure that every construction site (and the routes leading to it) has enough fresh or purified air to keep the area safe and healthy. If you use …
View legislation →Provide sufficient fresh air and warning‑enabled plant on site
You must make sure that any construction site (or the route to it) has enough fresh or purified air to keep workers safe, as far as is reasonably practicable. If …
View legislation →Provide sufficient fresh air and warn of plant failures
You must make sure that every construction site (and any approach to it) has enough fresh or purified air to keep workers safe and healthy. If you use any plant …
View legislation →Provide sufficient fresh air and warn of ventilation plant failure
You must make sure that every construction site (and the approach to it) has enough fresh or purified air to keep the workplace safe. If you use plant such as …
View legislation →Provide sufficient fresh air on construction sites
You must make sure that every construction site you run – and the routes leading to it – has enough fresh or purified air to keep workers safe and healthy. …
View legislation →Provide suitable and sufficient lighting on construction sites
If you are the contractor on a construction site, you must make sure the site itself and any access or traffic routes are lit well enough for work to be …
View legislation →Provide suitable lighting and backup lighting on site
If you are responsible for a construction site you must make sure the site, its approaches and traffic routes have enough lighting. Use natural light where reasonably possible, ensure artificial …
View legislation →Provide suitable lighting for construction site and traffic routes
You must make sure that every construction site, its approaches and any traffic routes are lit well enough for safe work and safe movement of vehicles. Use natural light wherever …
View legislation →Provide suitable lighting for construction sites and routes
You must make sure the construction site, its approach road and any traffic routes have enough lighting, using natural light wherever reasonably practicable. Any artificial lights must not distort safety …
View legislation →Provide suitable lighting for the construction site and routes
If you are the domestic client commissioning construction, you must make sure the site, its approach roads and traffic routes have enough lighting. Use natural light wherever reasonably practicable, and …
View legislation →Provide suitable lighting on construction sites
You must make sure your construction site, its approach roads and any traffic routes are lit with enough light – preferably natural light where you can. Any artificial lights must …
View legislation →Provide suitable lighting on construction sites
You must make sure that every construction site, its approach routes and any traffic routes are lit adequately – preferably using natural light where it is reasonably practicable. Any artificial …
View legislation →Provide temperature and weather protection for workers
When you run a construction site you must keep indoor temperatures reasonable and protect people working outdoors from bad weather. This means arranging heating, ventilation or shelters and checking that …
View legislation →Put in place and test emergency procedures for construction sites
You must plan and put in place suitable emergency arrangements for any construction site you run, including how to evacuate if needed. The plan has to reflect the type of …
View legislation →Put in place and test emergency procedures on construction sites
You must set up suitable emergency plans for any foreseeable incident on your construction site, including evacuation routes. The plans have to reflect the type of work, site size, plant, …
View legislation →Put in place and test emergency procedures on the construction site
You must create appropriate plans for any emergencies that could reasonably be expected on your construction site, including how to evacuate if needed. Everyone who works on the site has …
View legislation →Put in place, train on and regularly test emergency procedures
You must set up practical arrangements to deal with any emergency that could reasonably be expected on your construction site, including evacuation plans. Everyone who works on or visits the …
View legislation →Respond to regulator's notice of proposed special measures order
If the Building Safety Regulator tells you (as the accountable person/landlord) that it intends to apply for a special‑measures order for your occupied higher‑risk building, you must reply in writing …
View legislation →Safely store, transport and use explosives
If your business stores, moves or uses explosives on a construction site, you must keep them in secure, safe conditions and only operate them when you have taken all reasonable …
View legislation →Secure excavations and inspect before work starts
When you carry out work in an excavation you must take every practical step to stop the trench collapsing, to keep walls and material from falling, and to avoid over‑loading …
View legislation →Share golden thread information with other APs
If your higher‑risk building has more than one Accountable Person, you must give each of the other APs the golden‑thread information you are required to keep. You don’t have to …
View legislation →Stop using defective lifting equipment and report defects promptly
If a thorough exam of your lifting plant finds a defect that could be dangerous, you must be told straight away, receive a written report, and keep the equipment out …
View legislation →Store, transport and use explosives safely
If your business stores, moves or uses explosives on a construction site you must take all reasonably practicable steps to keep them safe and secure, and to make sure no …
View legislation →Store, transport and use explosives safely and protect people
If your business stores, moves or uses explosives on a construction site, you must keep them secure and handle them as safely as reasonably possible. Before any charge is fired …
View legislation →Store, transport and use explosives safely and securely
If your business stores, moves or uses explosives on a construction site, you must take all reasonably practicable steps to keep them safe and prevent unauthorised access. Before any charge …
View legislation →Store, transport and use explosives safely and securely
If your business stores, moves or uses explosives on a construction site, you must make sure they are handled in a way that is as safe as reasonably possible. This …
View legislation →Store, transport and use explosives safely and securely
If your business stores, moves or uses explosives on a construction site you must keep them safe and secure at all times, and you may only fire a charge after …
View legislation →Store, transport and use explosives safely and securely
If your business handles explosives on a construction site you must keep them safe while they’re stored, moved and used. Before any charge is fired you need to put in …
View legislation →Store, transport and use explosives safely and securely
If your construction project involves explosives, you must keep them safe at every stage – when you store them, move them and use them. You also need to put in …
View legislation →Store, transport and use explosives safely and securely
If your business stores, moves or uses explosives you must take all reasonably practicable steps to keep them safe and secure. Before any charge is fired you must be sure …
View legislation →Store, transport and use explosives safely and securely
If your business stores, moves or uses explosives, you must keep them safe at all times. You must put in place suitable and sufficient safety measures so that no one …
View legislation →Store, transport and use explosives safely and securely
If your business stores, moves or uses explosives on a construction site, you must take all reasonably practicable steps to keep them safe and prevent anybody from being injured by …
View legislation →Store, transport and use explosives safely and securely
If your business stores, moves or uses explosives on a construction site, you must make sure they are kept, handled and fired as safely as reasonably possible. You need procedures …
View legislation →Store, transport and use explosives safely and securely
If your business stores, moves or uses explosives you must take all reasonably practicable steps to keep them safe and prevent any person from being injured by an explosion or …
View legislation →Store, transport and use explosives safely and securely
If your business stores, moves or uses explosives on a construction site, you must take all reasonably practicable steps to keep them safe and stop anyone being injured by an …
View legislation →Store, transport and use explosives safely and securely
If your business handles explosives on a construction site, you must make sure they are stored, moved and used in a way that is as safe as reasonably possible. You …
View legislation →Take reasonable steps to prevent sexual harassment of employees
As an employer you must actively prevent unwanted sexual conduct at work. This means having clear policies, providing training, dealing promptly with complaints and creating a workplace where staff feel …
View legislation →Treat barristers, pupils and tenants without discrimination, harassment or victimisation
If you are a barrister (or run a chambers that employs a barrister’s clerk) you must ensure that every step of offering, granting and managing pupillages or tenancies is free …
View legislation →Treat contract workers without discrimination, harassment or victimisation
If you engage workers through an agency or other supplier, you must treat those contract workers the same as your own staff. You cannot give them worse terms, stop them …
View legislation →Treat guests without discrimination
If your business invites or allows guests, you must not discriminate when deciding who to invite, the terms you offer, or the access you provide. You must also ensure guests …
View legislation →Treat LLP members and applicants fairly and make reasonable adjustments
Your LLP must not discriminate, harass or victimise anyone when recruiting members, setting their terms, offering positions, or managing their employment – including decisions about promotion, training and benefits. You …
View legislation →Treat members, applicants and associates without discrimination
If your business runs a club, society, trade union or any other type of association, you must not treat people unfairly because of a protected characteristic. This means you must …
View legislation →Treat partners and applicants without discrimination, harassment or victimisation
When you recruit a new partner or manage existing partners, you must make sure decisions about offers, terms, promotion, training, or any other treatment are free from discrimination, harassment or …
View legislation →Verify competence and ensure cooperation of designers and contractors
When you hire a designer or contractor for a construction project you must make sure they have the right skills, knowledge, experience and organisational capability to keep everyone safe. You …
View legislation →Inform manufacturer and Secretary of State about UK Technical Assessment request
If your company is acting as a Technical Assessment Body (TAB) and you receive a request for a UK Technical Assessment, you must tell the product manufacturer whether the product …
View legislation →Notify HSE (or appropriate authority) of notifiable construction projects
If your construction project will run longer than 30 working days with more than 20 workers on site at the same time, or will total over 500 person‑days, you must …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects
If your construction project will run longer than 30 working days with more than 20 workers at the same time, or will total over 500 person‑days, you must tell the …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects
If your construction project will last more than 30 working days with more than 20 workers on site at the same time, or will exceed 500 person‑days of work, you …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects
If your construction project will run for more than 30 working days with more than 20 workers on site at the same time, or will total over 500 person‑days of …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects
If your construction work will run for more than 30 working days with more than 20 workers at the same time, or will total over 500 person‑days, you must inform …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects
If your construction project will last more than 30 working days with over 20 workers on site at any one time, or will involve more than 500 person‑days of work, …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects
If your construction project will last more than 30 working days with over 20 workers at the same time, or will involve more than 500 person‑days of work, you must …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects
If your construction project will last more than 30 working days with over 20 workers on site at the same time, or will exceed 500 person‑days of work, you must …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects
If your construction project will run for more than 30 working days with over 20 workers on site at the same time, or will total more than 500 person‑days, you …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects before work starts
If your construction project will run for more than 30 working days with over 20 workers at the same time, or will total more than 500 person‑days, you must tell …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects before work starts
If your construction project will last more than 30 working days with more than 20 workers on site at the same time, or will exceed 500 person‑days of work, you …
View legislation →Notify HSE (or relevant authority) of notifiable construction projects before work starts
If your construction project will run for more than 30 working days with over 20 workers at the same time, or will total more than 500 person‑days, you must tell …
View legislation →Notify HSE (or relevant regulator) of notifiable construction projects
If your construction project will run for more than 30 working days with over 20 workers on site at the same time, or will exceed 500 person‑days, you must inform …
View legislation →Notify HSE (or relevant regulator) of notifiable construction projects
If your construction project will last more than 30 working days with more than 20 workers on site at the same time, or will exceed 500 person‑days, you must give …
View legislation →Notify relevant authority of notifiable construction projects before work starts
If your construction project will run for more than 30 working days with over 20 workers at the same time, or will total more than 500 person‑days, you must give …
View legislation →Notify the appropriate authority of notifiable construction projects
If your construction project will run for more than 30 working days with more than 20 workers on site at the same time, or will total over 500 person‑days, you …
View legislation →Comply with Part 4 rules for construction sites
If you’re carrying out or controlling construction work on a site, you must follow the safety requirements set out in Part 4 of the CDM 2015 Regulations. This means making …
View legislation →Cooperate with regulator and provide requested information
You must cooperate with the Health and Safety Executive (HSE) and give them any information they ask for under Schedule 3 of the Building Safety Act. This duty applies even …
View legislation →Do not charge employees for fire‑safety costs
You must not make any employee pay for work that is required by the Fire Safety Order – this includes training, fire‑risk assessments, fire‑extinguishers, alarms, evacuation drills and any other …
View legislation →Do not charge employees for statutory health and safety provisions
You must provide any equipment, training, protective clothing or other items that the law requires for health and safety at no cost to your workers. This means you cannot deduct …
View legislation →Ensure health, safety and welfare of all employees
As an employer you must do everything reasonably practicable to keep your staff safe and healthy at work. This means providing safe equipment and work systems, safe handling of substances, …
View legislation →Prevent discrimination, harassment, victimisation and make reasonable adjustments
If you are a practising advocate (or run a firm that employs advocates) you must treat everyone fairly – in recruitment, contract terms, training, access to services and any other …
View legislation →Treat members and applicants fairly and make reasonable adjustments
If your business runs a trade organisation – for example a trade association or professional body – you must not discriminate against anyone applying for membership or any existing member …
View legislation →Cause another person to commit a health and safety offence
If a health and safety breach occurs because of something you did or failed to do, you can be prosecuted even though you were not the person who actually broke …
View legislation →Commit a health and safety offence
If you breach any of the duties or requirements set out in the Health and Safety at Work etc Act 1974 – for example by failing to carry out a …
View legislation →Director consent or neglect leading to corporate health & safety offence
If a health and safety offence by your company is proven to have been done with the consent, connivance, or due to the neglect of a director, manager, secretary or …
View legislation →Keep and provide inspection reports for construction work
If you arrange an inspection of excavations, cofferdams or other high‑risk construction work, you must keep the inspection report (or a copy) on the site until the work finishes and …
View legislation →Keep and provide inspection reports to HSE
If an inspection of excavations or cofferdams finds a safety risk, you must keep the inspection report on the site until the work finishes and then retain it for three …
View legislation →Keep and supply inspection reports for construction work
If you commission an inspection of excavations, cofferdams or similar work, you must keep the inspection report on the site until the work is finished and then retain it for …
View legislation →Keep inspection reports and make them available to HSE
If an inspection of excavations, cofferdams or caissons finds the work unsafe, you must receive the inspection report within 24 hours, keep a copy on‑site until the work finishes and …
View legislation →Keep inspection reports for HSE review
If an HSE‑approved inspection finds a safety problem, you must get a written report of that inspection, keep the report on the construction site until the work finishes and then …
View legislation →Keep inspection reports on site and give copies to HSE on request
If an inspection of excavations, cofferdams or similar work finds a safety risk, you must keep the inspection report (or a copy) at the construction site until the work is …
View legislation →Keep inspection reports on site and provide them to HSE on request
If an HSE‑approved inspection of excavations, cofferdams or caissons finds the work unsafe, you will receive a written report. You must keep that report (or a copy) at the construction …
View legislation →Keep lifting equipment declarations and examination reports
If your business uses lifting equipment covered by LOLER, you must retain the EC declaration of conformity and any examination or defect reports for the periods set out in the …
View legislation →Keep lifting‑equipment declarations and inspection reports on file
If your business uses lifting equipment covered by LOLER, you must retain the EC declaration of conformity for as long as you operate that equipment. You also need to keep …
View legislation →Keep lifting equipment documents for the required period
If you own or use lifting equipment covered by LOLER, you must retain the EC declaration of conformity and any examination or defect reports for the length of time set …
View legislation →Keep records of reportable incidents, injuries and diseases
You must record any reportable accidents, diagnosed diseases or injuries that keep a worker off routine work for more than three days, using the details set out in the regulations. …
View legislation →Maintain and make available lifting‑equipment records
If your business owns or uses lifting equipment covered by LOLER, you must keep the EC declaration of conformity for as long as you operate the equipment. You also need …
View legislation →Maintain and provide inspection reports for construction work
If an inspection of excavations, cofferdams or caissons finds a safety risk, you must keep a written report of that inspection, give a copy to the inspector within 24 hours …
View legislation →Provide a Declaration of Performance with every construction product
Whenever you place a construction product on the market you must give the customer a copy of its Declaration of Performance (DoP). The DoP can be paper or electronic, must …
View legislation →Retain and make inspection reports available to HSE
If an inspection under the CDM Regulations finds that work cannot be carried out safely, you must keep the inspection report (or a copy) on the construction site until the …
View legislation →Retain equipment declarations and inspection records for required periods
If you use lifting equipment that is covered by LOLER, you must keep the EC declaration of conformity for as long as you operate that equipment. You also have to …
View legislation →Apply for approval as an authorised assessment body
If your company wants to be approved to carry out third‑party testing or verification of construction products, you must submit an application to the Secretary of State. The application must …
View legislation →Keep and provide inspection reports for demolition/dismantling work
If an inspection shows the demolition or dismantling work isn’t safe, the inspector must give you a report within 24 hours. You must keep that report on the site until …
View legislation →Keep and share inspection reports with HSE
If an inspection of excavations or cofferdams shows the work may be unsafe, the inspector must write a report and give it to you within 24 hours. You must keep …
View legislation →Keep and supply inspection risk reports
If an inspection of excavations, cofferdams or similar work finds the site unsafe, you must be told of the risk before the end of the shift, receive a written report …
View legislation →Notify authorities and supply chain of EU non‑compliance and correct the product
If you have placed a construction product on the UK market using the EU Construction Products Regulation and later the EU regulator requires a corrective measure, recall or the product’s …
View legislation →Prepare and keep inspection reports for unsafe construction work
If an inspection shows the work cannot be carried out safely, you must be told immediately and a detailed written report must be produced. The report has to be given …
View legislation →Prepare and retain inspection reports for fire safety inspections
If an inspection finds that fire‑related construction work cannot be done safely, you must tell the person who arranged the inspection, write a detailed report and give them a copy …
View legislation →Prepare, submit and keep inspection reports for unsafe work
If an inspection of excavations, cofferdams or caissons shows that the work is not safe, you must write a report, give it to the client within 24 hours and keep …
View legislation →Prepare, supply and retain inspection reports for unsafe work
If an inspection shows the construction work may be unsafe, the inspector must tell you the risks, write a detailed report and give you a copy within 24 hours. You …
View legislation →Provide details of your supply chain on request
If a market‑surveillance authority asks, you must tell them who supplied you with a construction product and who you supplied it to. This means you need to keep clear records …
View legislation →Provide golden‑thread information when AP changes
If you are the accountable person (AP) for a higher‑risk building and you are handing over that role to someone else, you must give the incoming AP all the ‘golden …
View legislation →Provide information when served with an HSE notice
If the Health and Safety Executive (or another enforcing authority) sends you a notice asking for information, you must supply that information in the form, manner and time set out …
View legislation →Provide owners with prescribed building safety information
If you are the accountable person (AP) for a higher‑risk building, you must make sure every owner of a residential flat in the part of the building you manage receives …
View legislation →Provide required building safety information to fire and rescue authority
If you are the accountable person (or also the person with authorising power) for a higher‑risk building, you must give the local fire and rescue service the building’s key safety …
View legislation →Provide required safety information and documents to the client
If you are the Accountable Person (AP) for a higher‑risk building and a client (who is not an AP) sends you a written notice about a project, you must give …
View legislation →Provide required safety information to building residents
If you are the accountable person for a higher‑risk building, you must give every resident aged 16 or over the information or documents set out in Schedule 2. You only …
View legislation →Provide required safety information to residents and owners
If you are the Accountable Person (AP) for a higher‑risk building that contains residential units, you must give every resident and owner a written package of safety information. This includes …
View legislation →Report certificate changes and assessment requests to the Secretary of State
If your company is an approved body under the Construction Products Regulation, you must tell the UK Secretary of State whenever you refuse, restrict, suspend or withdraw a product certificate, …
View legislation →Report dangerous occurrences to the HSE
If a dangerous incident occurs in your workplace – for example, something that could have caused serious injury or damage – you must report it to the Health and Safety …
View legislation →Report diagnosed occupational cancer or disease to HSE
If you are told that a worker has been diagnosed with cancer or any disease that can be linked to exposure at work to a known human carcinogen, mutagen or …
View legislation →Report hospital‑treated injuries to non‑workers under RIDDOR
If someone who isn’t an employee is hurt in a work‑related accident and is taken to hospital, or suffers a specified injury on hospital premises, you must tell the HSE …
View legislation →Report lifting‑equipment defects and stop use until fixed
When a lifting‑equipment inspection or thorough examination finds a problem that could be dangerous, you must be told straight away, receive a written report and, if the risk is serious, …
View legislation →Report loss or defect of PPE immediately
If you give staff personal protective equipment (PPE), they must tell you straight away if any of it is lost or shows an obvious fault. You need a quick way …
View legislation →Report offshore disease cases to HSE
If you run an offshore site and you are told that a worker has been diagnosed with any disease listed in Schedule 3 of RIDDOR, you must notify the Health …
View legislation →Report specified occupational diseases to HSE
If a worker is diagnosed with any of the listed diseases and their job involves the relevant exposure (e.g. regular use of vibrating tools, repeated hand movements, or exposure to …
View legislation →Respond to direction notice and make representations within 28 days
If you are a doctor or other practitioner and receive a notice that the Secretary of State may restrict your prescribing of controlled drugs, you must read the notice, send …
View legislation →Submit UK Assessment Document to the Secretary of State
If your company acts as a Technical Assessment Body and finalises a UK Assessment Document for a construction product, you must forward a copy of that document to the Secretary …
View legislation →Submit unresolved TAB disputes to the Secretary of State
If the technical assessment bodies you work with cannot agree on a UK Assessment Document within the set deadline, the responsible body must raise the issue to the Secretary of …
View legislation →Provide information, instruction and training on PPE
Whenever you have to give an employee personal protective equipment, you must also give them clear, easy‑to‑understand information, instruction and training. This must cover what risks the equipment protects against, …
View legislation →Take reasonable care for health and safety and cooperate with employer
Every employee must look after their own safety and the safety of anyone who could be affected by what they do (or don’t do) at work. They also have to …
View legislation →ICO 485 obligations
Appoint a Data Protection Officer and ensure they fulfill core duties
If your business (as a controller or processor) handles personal data, you must appoint a qualified Data Protection Officer (DPO). The DPO must inform and advise your staff and you …
View legislation →Appoint a Data Protection Officer and publish their contact details
If your business is a public authority, or its main activities involve large‑scale systematic monitoring of people or large‑scale processing of special‑category or criminal‑conviction data, you must name a Data …
View legislation →Appoint a Data Protection Officer (DPO)
If your business processes personal data and any of the following apply – you’re a public authority (except courts), you regularly and systematically monitor individuals on a large scale, or …
View legislation →Appoint a Data Protection Officer (DPO)
If your business is a public authority, or its main activities involve large‑scale regular monitoring of people, or large‑scale processing of special‑category or criminal‑conviction data, you must appoint a Data …
View legislation →Appoint a Data Protection Officer (DPO)
If your business is a public authority, or you regularly and systematically monitor people on a large scale, or you process large volumes of special‑category or criminal‑conviction data, you must …
View legislation →Appoint a Data Protection Officer (DPO)
If your business is a public authority (except courts), or you regularly and systematically monitor individuals on a large scale, or you process large volumes of special‑category or criminal‑conviction data, …
View legislation →Appoint a Data Protection Officer (DPO) when required
If your business is a public authority (apart from courts), or its main work involves regularly and systematically monitoring people on a large scale, or it processes large amounts of …
View legislation →Appoint a data protection officer where required
If your business is a data controller or processor and you fall into any of these categories – you are a public authority, you carry out regular and systematic large‑scale …
View legislation →Appoint a Data Protection Officer where required
If your business is a public authority (except courts), or you regularly and systematically monitor people on a large scale, or you process large amounts of special‑category or criminal‑record data, …
View legislation →Appoint a Data Protection Officer where required
If your business processes personal data on a large scale – for example, you monitor people regularly, handle special category data or criminal conviction data, or you are a public …
View legislation →Appoint a Data Protection Officer where required
If your business is a public authority (excluding courts), or you regularly and systematically monitor individuals on a large scale, or you process large amounts of special‑category or criminal‑conviction data, …
View legislation →Appoint a Data Protection Officer where required
If your business is a public authority (other than courts), or you regularly and systematically monitor individuals on a large scale, or you process large amounts of special‑category or criminal‑conviction …
View legislation →Appoint and publish a Data Protection Officer (DPO)
If your business processes personal data in certain ways – for example, you are a public authority, you carry out large‑scale systematic monitoring of people, or you handle large amounts …
View legislation →Appoint and publish a Data Protection Officer (DPO)
If your business processes personal data and any of the following apply – you’re a public authority (apart from courts), you carry out large‑scale systematic monitoring of individuals, or you …
View legislation →Appoint and publish details of a data protection officer
If you process personal data, you must name a qualified data protection officer (DPO) – unless you are a court or other judicial body acting in that capacity. Choose someone …
View legislation →Appoint a UK representative and notify the ICO
If your company is based outside the UK, offers digital services to UK users, and is not a small or micro‑enterprise, you must name a UK‑based representative in writing and …
View legislation →Nominate and support a person to prepare the assessment report
If the ICO sends you an assessment notice that says a report must be prepared, you must name a suitable person to do it within the time limit set in …
View legislation →Nominate a UK representative for your overseas OES
If your business is an Operator of Essential Services (OES) with its head office outside the UK, provides an essential service in the UK and has been served with a …
View legislation →Carry out a Data Protection Impact Assessment (DPIA) before high‑risk processing
If you plan to process personal data in a way that could seriously affect people’s privacy – for example using new technologies, large‑scale profiling, handling special‑category data, or monitoring public …
View legislation →Carry out a Data Protection Impact Assessment (DPIA) before high‑risk processing
If you plan to use new technology or large‑scale processing that could seriously affect people’s privacy, you must carry out a DPIA before you start. The assessment must describe the …
View legislation →Carry out a Data Protection Impact Assessment (DPIA) before high‑risk processing
If you plan to process personal data in a way that could seriously affect people's rights – for example large‑scale profiling, handling special‑category data, or mass CCTV monitoring – you …
View legislation →Carry out data protection impact assessments (DPIAs)
If you plan to process personal data in a way that could pose a high risk to people's rights – for example using new technology, automated profiling that has legal …
View legislation →Carry out Data Protection Impact Assessments (DPIAs)
If your business plans to process personal data in a way that is likely to create a high risk to people's privacy – for example large‑scale profiling, handling special‑category data, …
View legislation →Carry out data protection impact assessments for high‑risk processing
If you plan to use new technology or process personal data in ways that could seriously affect people’s rights – for example large‑scale profiling, handling special‑category data, or monitoring public …
View legislation →Carry out data protection impact assessments for high‑risk processing
If you plan to use new technology or carry out large‑scale/automated processing that could pose a high risk to individuals’ privacy, you must complete a Data Protection Impact Assessment (DPIA) …
View legislation →Carry out data protection impact assessments for high‑risk processing
If you are planning a new way of processing personal data that could seriously affect people's privacy – for example automated profiling that makes legal decisions, processing large amounts of …
View legislation →Carry out data protection impact assessments for high‑risk processing
If you plan to use new technology or carry out large‑scale or sensitive data processing that could significantly affect individuals’ privacy, you must assess the impact on data protection before …
View legislation →Carry out data protection impact assessments for high‑risk processing
If your business intends to process personal data in a way that could cause a high risk to people’s rights – for example large‑scale profiling, using new technologies or processing …
View legislation →Carry out Data Protection Impact Assessments for high‑risk processing
If you plan to use new technology or process large amounts of sensitive or special‑category personal data in a way that could harm individuals' rights, you must assess the privacy …
View legislation →Carry out Data Protection Impact Assessments for high‑risk processing
If your business plans to use new technologies or processes that could seriously affect people's privacy – for example automated profiling that makes legal decisions, large‑scale handling of special‑category data, …
View legislation →Conduct a Data Protection Impact Assessment (DPIA) before high‑risk processing
If your business is planning to process personal data in a way that could pose a high risk to individuals – for example using new technologies, large‑scale profiling, processing special …
View legislation →Conduct data protection impact assessments (DPIAs)
If you plan to use new technology or carry out large‑scale, sensitive or systematic processing that could significantly affect people's privacy, you must assess the impact on data protection before …
View legislation →Accredit and run a certified data‑protection compliance body
If you run a business that provides data‑protection certification, you must first be accredited by the Commissioner or the UK national accreditation body. Once accredited you need to keep clear, …
View legislation →Adopt and follow an approved data‑protection code of conduct
If your business processes personal data, you must use any industry‑specific code of conduct that the ICO has approved. This means putting the code’s rules into your policies, training staff …
View legislation →Agree a joint‑controller arrangement and disclose it to data subjects
If you and another organisation decide together why and how personal data will be processed, you are both joint controllers. You must put a clear written agreement in place that …
View legislation →Agree and disclose joint controller responsibilities
If your business works with another organisation and together you decide why and how personal data is processed, you become joint controllers. You must put in place a clear, written …
View legislation →Agree and document joint controller responsibilities
If you and another organisation together decide why and how personal data will be processed, you are joint controllers. You must create a clear, transparent arrangement that sets out each …
View legislation →Agree and document joint controller responsibilities
If your business shares control of personal data with another organisation, you must work together to decide who does what under the GDPR. You need a written agreement that sets …
View legislation →Agree and document joint controller responsibilities
If your business shares control of personal data with another organisation, you must work together to decide who is responsible for each data protection duty, record those responsibilities transparently, and …
View legislation →Agree and document responsibilities as joint controllers
If your business shares responsibility for deciding why and how personal data is processed with another organisation, you must work out who does what for GDPR compliance. You need a …
View legislation →Agree and document responsibilities with joint controllers
If your business shares control of personal data with another organisation, you must put a clear written agreement in place that spells out who does what to meet GDPR requirements. …
View legislation →Agree and document responsibilities with joint controllers
If your business makes decisions together with another organisation about why and how personal data is processed, you must work out who does what under the GDPR. You need a …
View legislation →Agree and share responsibilities as joint data controllers
If you and another organisation decide together how and why personal data is used, you must create a clear agreement that sets out each party’s duties – especially how you’ll …
View legislation →Agree and share responsibilities with joint controllers
If your business works with one or more other organisations that together decide why and how personal data is processed, you must create a clear agreement that spells out each …
View legislation →Agree joint‑controller responsibilities and inform data subjects
If your business shares control of personal data with another organisation, you must put a clear written agreement in place that sets out each party’s duties – especially around handling …
View legislation →Agree on and share GDPR responsibilities with joint controllers
If your business and another organisation together decide why and how personal data is processed, you must put a clear agreement in place that splits up each party’s GDPR duties …
View legislation →Agree responsibilities with joint controllers and inform data subjects
If your business shares control of personal data with another organisation, you must put a clear agreement in place that says who does what to meet GDPR. The agreement must …
View legislation →Agree responsibilities with other joint controllers and name a contact point
If your organisation shares control of personal data with another public authority, you must work out who does what to comply with the data protection rules. You need a clear, …
View legislation →Allow and respect data subjects’ right to object
You must tell anyone whose personal data you hold that they can object to you using their data at any time, especially for marketing. When they object you must stop …
View legislation →Allow caller ID and location data for emergency calls
If your business provides telephone or electronic communications services, you must make sure that calls to 999 or 112 are never blocked or limited. You cannot stop the caller’s number …
View legislation →Allow data subjects to object and stop processing on request
If someone asks you to stop using their personal data – for example because they don’t want you to profile them or use their details for direct marketing – you …
View legislation →Apply data protection by design and by default
When your business processes personal data you must build privacy safeguards into the way you collect, store and use that data. This means choosing technical and organisational measures (like pseudonymisation …
View legislation →Assess impact and put in place data protection safeguards before processing
Before you start any new way of using personal data, you must look at how it could affect the people concerned and decide what could go wrong. Then you need …
View legislation →Assess UK restrictions and inform non‑UK recipients of law‑enforcement data transfers
If your business sends personal data for a law‑enforcement purpose to a recipient outside the UK, you must first check whether the same data would be subject to any UK …
View legislation →Avoid fully automated decisions using sensitive personal data
If your business makes a significant decision that relies on sensitive personal data (e.g., health, race, religious beliefs), you cannot let a computer make that decision on its own. You …
View legislation →Avoid fully automated decisions using special‑category data
If your business makes an important decision that relies on special‑category personal data (e.g., health or ethnicity information) you must not let a computer make that decision on its own …
View legislation →Avoid sole automated decisions using special‑category data
If your business uses a computer or algorithm to make an important decision that relies on sensitive personal data (such as health, ethnicity or biometric data), you must not let …
View legislation →Comply with data processing contract and data protection duties
If your business processes personal data for another organisation (the controller), you must have a written contract that sets out how you will protect that data. The contract must require …
View legislation →Comply with data‑processor responsibilities under UK GDPR
If your business processes personal data for someone else (the controller), you must have a written contract that sets out how the data will be handled, only act on the …
View legislation →Comply with data‑protection principles and demonstrate accountability
If your business processes personal data, you must handle it lawfully, fairly and transparently, collect it only for clear purposes, keep only what you need, ensure it is accurate, retain …
View legislation →Comply with GDPR data protection principles
You must handle personal data in a way that is lawful, only for the specific purpose it was collected, kept no longer than necessary, accurate, and securely protected. You also …
View legislation →Comply with UK GDPR processor obligations
If your business processes personal data for someone else (the controller), you must only work with controllers who can prove they have appropriate security and organisational safeguards. You need a …
View legislation →Consult ICO before carrying out high‑risk data processing
If a Data Protection Impact Assessment shows that your proposed use of personal data would pose a high risk and you have not put enough safeguards in place, you must …
View legislation →Consult ICO before high‑risk data processing
If your data protection impact assessment shows that a planned activity poses a high risk to individuals and you haven’t put enough safeguards in place, you must ask the ICO …
View legislation →Consult ICO before high‑risk data processing
If your data protection impact assessment shows that the processing you want to carry out is likely to pose a high risk and you have not put sufficient safeguards in …
View legislation →Consult ICO before high‑risk data processing
If you plan to set up a new filing system and a Data Protection Impact Assessment shows a high risk to people's rights, you must ask the ICO for advice …
View legislation →Consult ICO before high‑risk processing
If a Data Protection Impact Assessment shows your proposed processing is likely to cause a high risk to individuals, you must ask the ICO for advice before you start. You …
View legislation →Consult ICO before high‑risk processing
If your Data Protection Impact Assessment shows that a planned processing activity could pose a high risk to people’s rights and you haven’t put enough safeguards in place, you must …
View legislation →Consult ICO before high‑risk processing
If a data protection impact assessment shows that a proposed activity is likely to pose a high risk to individuals and you have not put sufficient measures in place, you …
View legislation →Consult ICO before high‑risk processing and supply required information
If a Data Protection Impact Assessment shows that a proposed data‑processing activity carries a high risk and you have not yet put mitigating measures in place, you must ask the …
View legislation →Consult the ICO before carrying out high‑risk processing
If a data protection impact assessment shows that your planned processing is likely to pose a high risk to individuals and you haven’t put enough safeguards in place, you must …
View legislation →Consult the ICO before high‑risk data processing
If a Data Protection Impact Assessment shows that the way you want to use personal data is likely to pose a high risk, you must ask the Information Commissioner’s Office …
View legislation →Consult the ICO before high‑risk data processing
If your data protection impact assessment shows that a planned activity is likely to pose a high risk to individuals and you haven’t put enough safeguards in place, you must …
View legislation →Consult the ICO before high‑risk data processing
If a data protection impact assessment (DPIA) shows that a proposed data‑processing activity is high risk, you must ask the Information Commissioner’s Office (ICO) for written advice before you start. …
View legislation →Consult the ICO before high‑risk data processing
If a Data Protection Impact Assessment shows that a new way of using personal data is likely to carry a high risk, you must ask the Information Commissioner’s Office for …
View legislation →Consult the ICO before high‑risk data processing
If your data protection impact assessment (DPIA) shows that a proposed processing activity is likely to be high risk and you haven’t put sufficient safeguards in place, you must ask …
View legislation →Contract with controller and control sub‑processors
If your business processes personal data for another organisation, you must have a written contract that sets out what data will be processed, why, how long and the security measures …
View legislation →Co‑operate with public electronic communications service providers
If your business provides telecommunications or other electronic communication services, you must obey reasonable requests from the public service provider that supplies the calling or line‑identification facilities. This means responding …
View legislation →Cooperate with the ICO on request
If the Information Commissioner asks you for help – for example, to provide information, give access to records or answer questions – you must comply. This applies to any data …
View legislation →Cooperate with the ICO when requested
If your business is a data controller or processor, you must help the Information Commissioner’s Office (ICO) whenever they ask for assistance. This means replying promptly to any request for …
View legislation →Cooperate with the ICO when requested
If the Information Commissioner’s Office asks you for information, access to records, or assistance about your data processing, you must provide it. This duty applies to any organisation that acts …
View legislation →Cooperate with the ICO when requested
If the Information Commissioner asks you for help, you must provide the information, access to records and any other assistance they need to carry out their data‑protection duties. This duty …
View legislation →Cooperate with the ICO when requested
If you are a data controller or processor, you must help the Information Commissioner’s Office (ICO) when it asks for information, documents or access to your systems. This means replying …
View legislation →Correct inaccurate or incomplete personal data on request
If someone asks you to fix wrong or missing information you hold about them, you must make the correction quickly and without unnecessary delay. You also need to fill in …
View legislation →Correct inaccurate or incomplete personal data on request
If a customer or employee asks you to fix wrong or missing personal information you hold about them, you must do it promptly. Your business must update the data and, …
View legislation →Correct inaccurate or incomplete personal data on request
If a person asks you to fix their personal data, you must promptly correct any inaccuracies and fill in any missing information, even by adding a supplementary statement if needed. …
View legislation →Correct inaccurate or incomplete personal data on request
If a person asks you to fix their personal information, you must update it promptly – without unnecessary delay. This includes correcting errors and adding missing details, even if you …
View legislation →Correct inaccurate personal data on request
When someone asks you to fix their personal data, you must do it quickly. This means you must correct any errors and fill in any gaps, using any extra information …
View legislation →Correct inaccurate personal data on request
When an individual tells you their personal details are wrong, you must fix the error as quickly as possible. If any of their data is incomplete, you also have to …
View legislation →Correct or complete personal data on request
If a person asks you to fix their personal data that is wrong, you must do it promptly. If the data is missing information, you must add what’s needed, or …
View legislation →Correct personal data when requested
If a customer, employee or any other individual tells you that the personal data you hold about them is wrong or incomplete, you must fix the error and fill in …
View legislation →Delete or anonymise traffic data when no longer needed and retain only for payment disputes
If your business provides public electronic communications services, you must erase or de‑identify traffic data as soon as it is no longer needed to send a communication. You may keep …
View legislation →Demonstrate compliance with data protection principles
If your business decides how and why personal data is used, you must make sure that handling meets the six data‑protection principles – it must be lawful, purpose‑limited, adequate, accurate, …
View legislation →Do not make unsolicited marketing calls for claims management services without consent
You must not use telephone or any public electronic communications service to call people and promote claims‑management services unless the person has previously told you they agree to receive such …
View legislation →Do not rely only on automated decisions using special‑category data
If your business makes a significant decision that involves special categories of personal data (e.g., health, race, religion) you must not let a computer do it all by itself. You …
View legislation →Do not rely solely on automated decisions for special category data
If your business makes a significant decision about someone using sensitive personal data (e.g., health, ethnicity, religion), you cannot let a computer make that decision on its own unless you …
View legislation →Do not rely solely on automated decisions for special‑category data
If your business makes a significant decision that uses sensitive personal data (e.g., health, ethnicity, biometric data), you must not let a computer make that decision on its own unless …
View legislation →Do not rely solely on automated decisions using special‑category data
If your business makes an important decision that uses sensitive personal data (for example health, ethnicity, religion, etc.), you cannot let a computer make that decision on its own. You …
View legislation →Do not supply non‑compliant consumer connectable products
If you sell products that can be connected by UK consumers (e.g., smart devices), you must make sure the manufacturer has met the security requirements. If you know or should …
View legislation →Do not supply products with known security compliance failures
If you import a product that will be sold to UK consumers and you know (or should know) it does not meet the required security standards, you must not make …
View legislation →Ensure Data Protection Officer carries out data‑protection duties
If your organisation has a Data Protection Officer (DPO), you must make sure they carry out the core tasks set out in the UK GDPR – informing and advising staff …
View legislation →Ensure data protection officer carries out required tasks
If your organisation must have a Data Protection Officer (DPO) under UK GDPR, you need to make sure the DPO informs staff of data‑protection duties, monitors compliance, advises on impact …
View legislation →Ensure DPO carries out advisory, monitoring and ICO liaison duties
Your data protection officer must keep you and your staff informed about data‑protection law, check that your handling of personal data meets the UK GDPR, help with data‑protection impact assessments, …
View legislation →Ensure GDPR‑compliant processing of personal data
You must handle any personal data you collect or use in a way that is lawful, fair and transparent, only for the specific purpose you said it would be used, …
View legislation →Ensure GDPR‑compliant processing of personal data
If your business decides how personal data is used (you are the data controller), you must handle that data lawfully, fairly and transparently, only for the purposes you originally said, …
View legislation →Ensure imported connectable products meet security requirements
If you import a product that is intended to be, or is likely to be, a UK consumer connectable product, you must make sure it complies with any security requirements …
View legislation →Ensure independent, adequately resourced DPO reporting to senior management
If your organisation is a data controller or processor you must give your Data Protection Officer the time, resources and authority to do the job. The DPO must be involved …
View legislation →Ensure international data transfers comply with UK GDPR
You may only send personal data to a country outside the UK or to an international organisation if the transfer is allowed under UK law – either because the UK …
View legislation →Ensure international data transfers comply with UK GDPR
If your business moves personal data outside the UK – for example to a cloud provider in the US or a partner overseas – you must only do so when …
View legislation →Ensure lawful archiving, research and statistical processing for law enforcement
If your business processes personal data for law‑enforcement purposes and keeps it for archiving, scientific/historical research or statistical analysis, you must make sure it is done in the public interest …
View legislation →Ensure lawful international transfers of personal data
If your business sends personal data outside the UK or to an international body, you must make sure the transfer is allowed. This means using an EU‑UK adequacy decision, putting …
View legislation →Ensure lawful international transfers of personal data
If your business sends personal data outside the UK, you may only do so when the transfer meets an approved condition – such as an adequacy decision, appropriate safeguards (e.g., …
View legislation →Ensure lawful international transfers of personal data
If your business (as a data controller or processor) wants to send personal data outside the UK, you must only do so when the transfer is covered by an adequacy …
View legislation →Ensure lawful international transfers of personal data
If your business sends personal data outside the UK, you may only do so when there is an adequacy decision, appropriate safeguards (such as standard contractual clauses or binding corporate …
View legislation →Ensure lawful international transfers of personal data
If your business sends personal data outside the UK, you can only do so when the transfer is covered by an approved adequacy decision, has appropriate safeguards (e.g., Standard Contractual …
View legislation →Ensure lawful transfer of personal data abroad
You can only send personal data to another country or an international organisation if the transfer is covered by an approved adequacy decision, has appropriate safeguards (like standard contractual clauses), …
View legislation →Ensure lawful transfer of personal data for law‑enforcement purposes
If your business (as a data controller) needs to send personal data to a third country or an international body for law‑enforcement reasons, you must only do so when three …
View legislation →Ensure lawful transfers of personal data abroad
When you want to send personal data outside the UK, you must make sure the transfer meets one of the GDPR conditions – an adequacy decision, appropriate safeguards (like standard …
View legislation →Ensure lawful transfers of personal data abroad
If your business sends personal data to a country outside the UK or to an international body, you must only do so when you have a valid legal basis – …
View legislation →Ensure lawful transfers of personal data abroad
You must only move personal data outside the UK if the transfer is approved, covered by appropriate safeguards (like standard contractual clauses or binding corporate rules), or relies on a …
View legislation →Ensure lawful transfers of personal data overseas
If your business (as a data controller or processor) wants to send personal data to another country or an international body, you must only do so when the transfer is …
View legislation →Ensure lawful use of automated decisions with special personal data
If your business makes an important decision that uses special categories of personal data (e.g., health, ethnicity) and that decision is driven by a computer or algorithm, you must not …
View legislation →Ensure overseas transfers of personal data comply with DPA limits
If you are a data controller you must not send personal data to another country or to an international organisation unless that move is strictly necessary and proportionate for your …
View legislation →Ensure personal data collected is limited to what is necessary
You must only collect, use and keep personal data that is truly needed for a defined purpose. Anything extra or irrelevant must not be gathered or must be removed. This …
View legislation →Ensure the Data Protection Officer is independent and properly supported
If your business must have a Data Protection Officer (DPO), you must let them take part in every data‑protection decision, give them the staff, budget and data access they need, …
View legislation →Ensure your connectable products meet UK security requirements
If you sell a product that can be connected by UK consumers – or you intend it to be used that way – you must make sure it complies with …
View legislation →Ensure your Data Protection Officer carries out core GDPR duties
If your organisation has appointed a Data Protection Officer (DPO), you must make sure they advise you and your staff on data‑protection law, monitor compliance, help with impact assessments, cooperate …
View legislation →Ensure your data protection officer carries out GDPR duties
If your business must have a Data Protection Officer (DPO), you need to make sure the DPO carries out a set of core tasks: advising you and staff on data‑protection …
View legislation →Ensure your Data Protection Officer carries out GDPR duties
Your business must have a Data Protection Officer (or an equivalent role) who advises you and your staff on data‑protection law, monitors compliance, helps with impact assessments, works with the …
View legislation →Ensure your Data Protection Officer carries out key data protection duties
If your business must have a Data Protection Officer (DPO), you need to make sure the DPO is actually doing the work set out in the GDPR – advising managers …
View legislation →Ensure your Data Protection Officer carries out key DPO duties
If your business appoints a Data Protection Officer (DPO), you must make sure they carry out a set of core tasks. This includes advising you and your staff on data‑protection …
View legislation →Ensure your Data Protection Officer carries out required duties
If your business must have a Data Protection Officer (DPO), you need to make sure the DPO carries out key tasks – advising staff on data‑protection rules, monitoring compliance, helping …
View legislation →Ensure your Data Protection Officer carries out statutory duties
If you have appointed a Data Protection Officer (DPO), you must make sure they perform key tasks – advising staff on data protection, monitoring compliance, helping with impact assessments, cooperating …
View legislation →Ensure your Data Protection Officer fulfills GDPR duties
If your business is a data controller or processor that must have a Data Protection Officer (DPO), you need to make sure the DPO carries out their key tasks – …
View legislation →Ensure your Data Protection Officer performs prescribed GDPR tasks
If your business has appointed a Data Protection Officer (DPO), you must make sure they advise you and staff on data‑protection law, monitor compliance, help with data‑protection impact assessments, cooperate …
View legislation →Ensure your UK consumer connectable products meet security requirements
If you make a product that will be sold in the UK as a consumer‑connectable device, you must identify and follow any security standards that apply to it. This means …
View legislation →Enter into a compliant data‑processing contract and meet processor duties
If your business processes personal data for someone else (the controller), you must have a written contract that sets out exactly what you can do, how you’ll keep the data …
View legislation →Enter into a GDPR processor contract and follow its duties
If your business processes personal data for another organisation, you must have a written contract that sets out exactly what you can do and how you must protect that data. …
View legislation →Enter into and comply with a data processing agreement with the controller
If your business processes personal data for someone else (the controller), you must have a written contract that sets out the purpose, data types, security measures and your duties. You …
View legislation →Enter into and comply with a data processing contract with the controller
If your company processes personal data for someone else, you must have a written contract that sets out exactly how the data will be handled. The contract must cover things …
View legislation →Enter into and comply with a data‑processing contract with the controller
If your business processes personal data for another organisation (the controller), you must have a written contract that sets out exactly how the data may be handled. The agreement must …
View legislation →Enter into and comply with a written data‑processing contract
If your business processes personal data for another organisation (the controller), you must have a written contract that sets out exactly what you can do, how you must protect the …
View legislation →Erase or restrict personal data when required
If a data subject asks you to delete their information, or the law requires you to delete it, you must do so without delay. If you must keep the data …
View legislation →Facilitate and respond to data‑subject complaints
If a person thinks you have broken the UK GDPR, they can complain directly to you. You must make it easy for them to complain (for example, an online form), …
View legislation →Fix product security failures and notify ICO and customers
If you import a UK consumer connectable product and discover (or should have discovered) that it does not meet the required security standards, you must act quickly to fix the …
View legislation →Fix product security failures and notify ICO and customers
If you supply a UK consumer connectable product and discover it does not meet the required security standards, you must promptly take reasonable steps to fix the problem. You also …
View legislation →Follow framework documents when processing personal data
If you handle personal data that is covered by a framework document issued under the Data Protection Act, you must take that document into account when you process the data. …
View legislation →Follow GDPR data protection principles and demonstrate compliance
Whenever you handle personal data, you must do it lawfully, fairly and transparently, only for clear purposes, keep only what you need, keep it accurate and up‑to‑date, store it no …
View legislation →Follow the ICO’s Direct Marketing Code when sending ads
If your business sends advertising or marketing messages – via email, SMS, post, or any other channel – you must do so in line with the Direct Marketing Code published …
View legislation →Give individuals a right to object and stop processing on objection
You must tell people, in a clear and separate statement, that they can object to any use of their personal data – especially for direct marketing, profiling or when you …
View legislation →Give the Data Protection Officer independence, resources and senior reporting
If your business decides (or is required) to have a Data Protection Officer (DPO), you must involve them in all data‑privacy decisions, give them the budget, staff and access they …
View legislation →Give the DPO independence, resources and top‑level reporting
If your business decides to appoint a Data Protection Officer (or must under the UK GDPR), you must let them take part in every data‑protection decision, give them the budget, …
View legislation →Give your DPO responsibility to advise, monitor and liaise on data protection
If your business is a data controller and has appointed a Data Protection Officer (DPO), you must assign the DPO a set of key duties. The DPO must advise you, …
View legislation →Handle manifestly unfounded or excessive data requests appropriately
If your business receives a request for personal data that is clearly unreasonable or repetitive, you can charge a reasonable fee or refuse the request. When you refuse, you must …
View legislation →Implement and demonstrate appropriate data protection measures
If your business decides how personal data is used, you must put in place suitable technical and organisational safeguards to keep that data safe and to show that you are …
View legislation →Implement and demonstrate data protection compliance measures
As a data controller you must put in place the right technical and organisational safeguards to protect personal data and be able to show that you are complying with the …
View legislation →Implement and demonstrate data protection measures
If your business processes personal data, you must put in place suitable technical and organisational safeguards and be able to show they work. You need to keep these measures up‑to‑date, …
View legislation →Implement and demonstrate GDPR compliance measures
If your business processes personal data, you must put in place the right technical and organisational steps – such as security controls, data‑protection policies and staff training – to make …
View legislation →Implement and demonstrate GDPR‑compliant data protection measures
As a data controller you must put in place suitable technical and organisational steps to make sure your processing of personal data complies with the UK GDPR, and you must …
View legislation →Implement and maintain data protection measures and policies
As a data controller you must put in place appropriate technical and organisational safeguards to protect personal data, write a data protection policy (where appropriate), and keep these measures under …
View legislation →Implement and maintain data protection measures and policies
If your business decides how and why personal data is processed, you must put in place suitable technical and organisational steps – such as security controls, staff training and written …
View legislation →Implement and maintain data protection measures and policies
As a data controller, you must put in place appropriate technical and organisational safeguards so that any personal data you handle is processed lawfully and securely. You also need to …
View legislation →Implement and maintain data protection measures and policies
You must put in place appropriate technical and organisational safeguards for any personal data you process and be able to show they are working. Keep those safeguards, and any data‑protection …
View legislation →Implement and maintain data protection measures and policies
You must put in place suitable technical and organisational steps to keep personal data safe and be able to prove you are complying with the UK GDPR. These safeguards should …
View legislation →Implement and maintain data protection measures and policies
If your business decides the purposes and means of processing personal data, you must put in place suitable technical and organisational safeguards to protect that data and be able to …
View legislation →Implement and maintain data protection measures and policies
You must put in place appropriate technical and organisational safeguards – such as security controls, staff training and a written data protection policy – to ensure any personal data you …
View legislation →Implement and maintain data‑protection policies and safeguards
If your business decides how personal data is used, you must put in place the right technical and organisational measures to protect that data and be able to show the …
View legislation →Implement and maintain GDPR compliance measures
You must put in place the right technical and organisational steps – such as security safeguards, data‑protection policies and risk assessments – to make sure any personal data you handle …
View legislation →Implement appropriate data security measures
You must put in place technical and organisational safeguards that match the risk to the personal data you handle. This includes encrypting or pseudonymising data, keeping systems confidential, reliable and …
View legislation →Implement appropriate security measures for personal data
You must put in place technical and organisational steps that keep personal data safe and match the level of risk. This includes encrypting or pseudonymising data, protecting its confidentiality, integrity …
View legislation →Implement appropriate security measures for personal data
You must put in place technical and organisational safeguards that match the risk of the personal data you handle. This includes things like encrypting or pseudonymising data, keeping your IT …
View legislation →Implement appropriate security measures for personal data
If you handle personal data, you must put in place technical and organisational safeguards that match the level of risk, such as encryption, pseudonymisation, regular testing and a plan to …
View legislation →Implement appropriate security measures for personal data
You must put in place technical and organisational safeguards that match the risks to the personal data you handle. This includes using encryption or pseudonymisation, keeping systems reliable and resilient, …
View legislation →Implement appropriate security measures for personal data
If your business handles personal data, you must put in place technical and organisational steps that keep that data safe – think encryption, regular backups, and protection against unauthorised access. …
View legislation →Implement appropriate security measures for personal data
If your business controls or processes personal data, you must put in place technical and organisational safeguards that match the risk to that data. This means using measures such as …
View legislation →Implement appropriate security measures for personal data
You must put in place technical and organisational steps that protect any personal data you handle, taking into account the type of data, how you use it and the risks …
View legislation →Implement appropriate security measures for personal data
If your business handles personal data, you must put in place technical and organisational steps that match the level of risk. This includes encrypting or pseudonymising data, keeping systems secure …
View legislation →Implement appropriate security measures for personal data
If your business handles personal data, you must put suitable security steps in place – like encryption, strong passwords, access controls and staff training – to stop accidental or unauthorised …
View legislation →Implement appropriate security measures for personal data processing
You must put in place technical and organisational steps that match the risk to keep personal data safe. This includes encrypting or pseudonymising data, ensuring systems stay confidential, available and …
View legislation →Implement appropriate security measures for personal data processing
If your business processes personal data, you must put in place technical and organisational steps that keep that data safe, proportionate to the risks involved. This means using encryption or …
View legislation →Implement appropriate security measures for personal data processing
You must put in place technical and organisational steps that keep any personal data you handle safe, proportionate to the risks. This means using encryption or pseudonymisation, ensuring data stays …
View legislation →Implement appropriate security measures for personal data processing
You must put in place technical and organisational safeguards that match the risks of any personal data you handle. If you use automated systems, you also need to assess those …
View legislation →Implement appropriate security measures for personal data processing
If you handle personal data as a controller or processor you must put in place technical and organisational security steps that match the risks. This means stopping unauthorised access, keeping …
View legislation →Implement appropriate technical and organisational security measures
You must put in place security steps that match the risks of the personal data you handle. This includes things like encrypting or pseudonymising data, keeping your IT systems confidential, …
View legislation →Implement data protection by design and by default
If your business decides how personal data is collected, stored or used, you must build privacy safeguards into your systems from the outset and keep them in place while you …
View legislation →Implement data protection by design and by default
You must build privacy safeguards into any new system or process that handles personal data, using measures such as pseudonymisation and data‑minimisation. By default, only the data needed for a …
View legislation →Implement data protection by design and by default
When you decide how to collect, store or use personal data you must build data‑protective safeguards into the very design of your systems and processes. This means using measures such …
View legislation →Implement data protection by design and by default
You must embed privacy‑protecting safeguards into any system or process that handles personal data. When you decide how to collect, store or use data, use measures such as pseudonymisation and …
View legislation →Implement data protection by design and by default
When you set up any new system or process that handles personal data, you must build privacy safeguards in from the start and make sure that, by default, only the …
View legislation →Implement data protection by design and by default
When you decide how to collect, store or use personal data, you must build privacy safeguards into your systems from the start and only process the data that is truly …
View legislation →Implement data protection by design and by default
You must build privacy safeguards into every system, service or process that handles personal data. This means using techniques such as pseudonymisation and only collecting, storing and sharing the data …
View legislation →Implement data protection by design and by default
You must build privacy safeguards into any new system or process that handles personal data, and set default settings so that only the data needed for a specific purpose is …
View legislation →Implement data protection by design and by default
When you decide how to collect, use or store personal data, you must build privacy safeguards into your systems from the start and keep them in place while you process …
View legislation →Implement data protection by design and by default
You must embed privacy safeguards into any new system or process that handles personal data, and keep those safeguards in place while you process the data. This means only collecting …
View legislation →Implement data protection by design and by default
Whenever you collect, store or use personal data, you must build privacy safeguards into your systems from the start and keep them in place while you process the data. This …
View legislation →Implement data‑protection by design and by default
When your business processes personal data, you must build privacy safeguards into the way you collect, store and use that data from the start and ensure that, by default, only …
View legislation →Implement data protection by design and default
If you decide how your business will handle personal data, you must build data‑protection safeguards into that design and keep them in place while you process the data. By default …
View legislation →Implement measures to ensure and demonstrate GDPR compliance
You must put in place the right technical and organisational steps so that the way you handle personal data meets the Data Protection Act, and you must be able to …
View legislation →Implement proportionate security measures for essential services
If your business is classified as an Operator of an Essential Service (for example, in energy, transport, health or digital infrastructure), you must put in place technical and organisational steps …
View legislation →Implement safeguards for automated decision‑making
If your business makes an important decision about a person using only automated processing that relies on personal data, you must have safeguards in place. You need to tell the …
View legislation →Inform data subjects and keep records when they request rectification, erasure or restriction
If someone asks you to correct, delete or limit the use of their personal data, you must tell them in writing whether you have complied or why you have refused, …
View legislation →Inform data subjects of right to object and stop processing on objection
You must tell anyone whose personal data you hold about their right to object to that processing, and you must cease using their data if they object, unless you can …
View legislation →Investigate any reported product compliance failures
If your business imports a product that can be connected by UK consumers and you are told the product may breach security requirements, you must look into it. You need …
View legislation →Investigate possible product security compliance failures
If your business makes a product that can be connected by consumers in the UK and you are told (or should be aware) that it might not meet the required …
View legislation →Keep law‑enforcement personal data accurate and properly controlled
Whenever your business processes personal data for law‑enforcement purposes you must make sure the data is correct, up‑to‑date and clearly separated by its type (facts, assessments, or subject category). Before …
View legislation →Keep personal data accurate and up‑to‑date
If your business processes personal information, you must make sure the data you hold is correct and, when needed, updated. This means checking for errors, correcting them promptly and having …
View legislation →Keep personal data only as long as needed
You must not hold personal data for longer than necessary for the reason you collected it. Set clear retention periods, review the data regularly and securely delete or anonymise it …
View legislation →Limit law‑enforcement data to what is needed
When your business processes personal data for police or other law‑enforcement purposes, you must only collect and use data that is strictly necessary for that specific purpose. The data must …
View legislation →Limit personal data use to its original purpose
When you collect personal data, you must clearly state why you are doing so and use it only for that reason. You can only reuse the data for other purposes …
View legislation →Maintain an independent and well‑resourced Data Protection Officer
If you are a data controller or processor, you must make sure your Data Protection Officer (DPO) is involved in all data‑protection matters, has the resources and access they need, …
View legislation →Maintain independence and support for your Data Protection Officer
You must involve your DPO in every issue that relates to personal data, give them the resources and access needed, and let them act without receiving instructions. The DPO must …
View legislation →Maintain independent, well‑resourced Data Protection Officer
If your business decides how personal data is used (controller) or processes data for someone else (processor), you must keep your Data Protection Officer (DPO) free from interference, give them …
View legislation →Maintain records of serious adverse events and manage related risks
If your company sponsors a clinical trial, you must keep detailed records of any serious adverse events or reactions that occur, both in the UK and in overseas trials that …
View legislation →Manage security risks and report serious incidents for digital services
If you run an online marketplace, a search engine or a cloud‑computing service in the UK, you must assess the security risks to the networks you rely on, put appropriate, …
View legislation →Meet ICO accreditation requirements for bodies monitoring code compliance
If your organisation wants to be accredited by the ICO to monitor compliance with a privacy code of conduct, you must prove you are independent, have the right expertise, and …
View legislation →Obtain and maintain accreditation as a data‑protection certification body
If your company provides data‑protection certifications, you must be accredited by the ICO or the UK national accreditation body, prove you are independent and expert, set up clear procedures for …
View legislation →Obtain and maintain accreditation as a data‑protection certification body
If your business provides data‑protection certification, you must be accredited by the ICO or the UK national accreditation body, and you must keep that accreditation up to date. This means …
View legislation →Obtain and maintain accreditation for data‑protection certification bodies
If your business issues data‑protection certifications, you must be accredited by the ICO (the Commissioner) or the UK national accreditation body. You need to prove you are independent and expert, …
View legislation →Obtain and maintain data‑protection certification (if you choose to)
If you decide to get a UK GDPR certification, you must give the certifying body full details and access to your data‑processing activities, keep the certificate up to date for …
View legislation →Obtain and maintain data‑protection certification (if you choose to)
If you want a GDPR certification to demonstrate compliance, you must give the certifying body all the information it needs about your data‑processing activities and grant it access to check …
View legislation →Obtain and maintain data‑protection certification (if you choose to)
If you decide to get a data‑protection certification to show your compliance, you must supply the certifying body with all information and access it needs about your processing activities, keep …
View legislation →Obtain and maintain ICO accreditation to issue data protection certifications
If your business provides data‑protection certification, you must be accredited by the ICO or the UK national accreditation body, prove you are independent and suitably expert, and have clear, public …
View legislation →Obtain and maintain ICO or UK accreditation as a data‑protection certification body
If your organisation wants to issue data‑protection certifications, you must be accredited by the ICO or the UK national accreditation body and keep that accreditation up to date. You must …
View legislation →Obtain and manage consent in line with UK GDPR
If you rely on consent to process personal data, you must be able to prove that each person has agreed. The request for consent must be clear, separate from other …
View legislation →Obtain and manage valid consent for personal data
You must be able to prove that anyone whose data you process has freely given clear consent, and that the consent request is presented separately from any other agreements in …
View legislation →Obtain and manage valid consent for personal data
If you rely on consent to process personal data, you must be able to prove that each person has freely given clear, specific consent. The consent request must be shown …
View legislation →Obtain and manage valid consent for personal data processing
If you rely on consent to process personal data, you must be able to prove that each person has freely given it. The consent request must be clear, separate from …
View legislation →Obtain and manage valid consent for personal data processing
If you rely on consent to process personal data, you must be able to prove each person has freely given clear consent. The consent request must be shown separately from …
View legislation →Obtain and manage valid consent for personal data processing
You must be able to prove that each individual has freely given clear consent before you process their data. Consent requests must be presented separately from other terms, in an …
View legislation →Obtain and manage valid consent for personal data processing
When you rely on consent to process personal data, you must ask for it in a clear, separate, and easy‑to‑understand way. You need to keep proof of the consent, tell …
View legislation →Obtain and verify parental consent for children under 13
If you provide an online service straight to a child, you may only process their data when they are at least 13 years old. For children younger than 13 you …
View legislation →Obtain and verify parental consent for children under 13
If your business provides an online service directly to a child, you may only process that child’s personal data if they are at least 13 years old. For children under …
View legislation →Obtain and verify parental consent for children under 13
If you run a website or app that is offered directly to children, you may only process a child’s personal data when they are 13 or older. For children under …
View legislation →Obtain and verify parental consent for under‑13 users of online services
If your business provides an online service directly to children, you can only process a child’s personal data if they are at least 13 years old. For children under 13 …
View legislation →Obtain, document and allow withdrawal of valid consent
If you rely on consent to process personal data, you must be able to prove that each individual has freely given that consent. The consent request must be shown separately …
View legislation →Obtain, record and allow easy withdrawal of consent
If you rely on consent to process personal data, you must be able to prove that the individual gave clear, separate consent. The request must be in plain language and …
View legislation →Obtain, record and allow easy withdrawal of valid consent
When you rely on a person's consent to process their personal data, you must be able to prove they gave it. The request for consent must be clearly separated from …
View legislation →Obtain, record and manage valid consent for personal data
If you process personal data on the basis of consent, you must make sure the person clearly agrees, keep proof of that agreement, and let them withdraw it just as …
View legislation →Obtain, record and manage valid consent for personal data
If you rely on consent to process personal data, you must be able to show that each person has freely given it. Consent requests must be clearly separate from other …
View legislation →Only make automated recorded marketing calls with consent and ID
You must not use an auto‑dialling system to send recorded direct‑marketing calls unless the person you’re calling has already given you permission to receive such calls. Each call must also …
View legislation →Only process criminal conviction data with proper authority or legal authorisation
If your business handles any information about criminal convictions or related security measures, you may only do so when an official authority controls the processing or when UK or relevant …
View legislation →Only process personal data for RAS purposes with proper safeguards
If your business uses personal data for research, analytics or statistical (RAS) purposes, you may do so only when you actually collect the data, transform it so that individuals can …
View legislation →Only send fax marketing with consent and respect the fax do‑not‑call register
You must not fax unsolicited direct‑marketing messages to anyone who hasn’t agreed to receive them, and you must check that the number isn’t on the fax ‘do‑not‑call’ register. If a …
View legislation →Prepare and submit data‑protection codes of conduct for ICO approval
If you run an industry association or other body that represents data controllers or processors, you must draft a code of conduct that sets out how the GDPR should be …
View legislation →Process law‑enforcement data only for specified lawful purposes
If your business collects personal data for a law‑enforcement reason, you must clearly state the exact purpose at the time you collect it and ensure any later use is compatible …
View legislation →Process personal data according to GDPR principles and show compliance
If your business collects or uses personal data, you must handle it lawfully, fairly and transparently, only for the reasons you originally stated, keep only what you need, keep it …
View legislation →Process personal data for RAS only if necessary and with safeguards
If your business uses personal data for research, statistical or analytical (RAS) purposes, you may only do so when you are actually collecting the data, turning it into a form …
View legislation →Process personal data for RAS only with justification and safeguards
You can only use personal data for research, analytics or statistical (RAS) purposes if you are actually collecting the data, you are turning it into information that cannot identify individuals, …
View legislation →Process personal data for RAS purposes only with safeguards
If your business uses personal data for research or statistical work, you must first make sure the data is collected, turned into information that cannot identify individuals, or that the …
View legislation →Process personal data for RAS purposes only with safeguards
If your business uses personal data for research or statistical purposes, you may do so only when you are actually collecting the data, you need it to achieve the purpose, …
View legislation →Process personal data for RAS purposes only with safeguards
If you use personal data for research or statistical (RAS) work, you may only do so when you actually need the data, you turn it into information that cannot identify …
View legislation →Process personal data for research only with safeguards
If you use personal data for research or statistical work, you may only do so when you are collecting the data, you turn it into a form that can’t identify …
View legislation →Process personal data for research/statistics only with safeguards
If you handle personal data for research or statistical purposes, you must only do so when you need the data, you’re converting it into a form that can’t identify individuals, …
View legislation →Process personal data in line with GDPR principles
If your business handles personal data, you must make sure that data is collected, used and kept lawfully, fairly and transparently, only for clear legitimate purposes, kept accurate and limited …
View legislation →Process personal data in line with GDPR principles
You must handle any personal data you collect or use in a way that is lawful, fair and transparent, only for the reasons you originally agreed to, and no more …
View legislation →Process personal data in line with GDPR principles and demonstrate compliance
You must handle personal data in a way that is lawful, fair, transparent, limited to a clear purpose, kept only as long as needed, accurate and secure. Your business also …
View legislation →Process personal data in line with GDPR principles and demonstrate compliance
If your business handles personal data, you must do it lawfully, fairly and transparently, only for clear purposes, and keep only what you need. The data must stay accurate, be …
View legislation →Process personal data lawfully and demonstrate compliance
You must make sure any personal data you handle is processed fairly, legally, for clear purposes, only the data you need, kept accurate and up‑to‑date, stored no longer than necessary …
View legislation →Process personal data lawfully and demonstrate compliance
You must handle any personal data you collect in a way that is legal, fair, limited to the purpose you need, accurate, kept only as long as required and protected …
View legislation →Process personal data lawfully and fairly
You must only handle personal data if you have a legal basis – such as the individual's consent or another permitted reason – and you must do so in a …
View legislation →Process personal data lawfully, fairly, transparently and securely
You must handle any personal data you collect or use in line with the GDPR’s seven core principles – only for clear, legitimate reasons, keeping it limited, accurate and up‑to‑date, …
View legislation →Process personal data only on controller instructions
If your business acts as a data processor (or anyone working for a controller or processor), you must only handle personal data when the controller tells you to, unless the …
View legislation →Process personal data only on controller instructions or legal duty
If your business processes personal data as a processor (or on behalf of a controller), you may only do so when you have clear instructions from the controller or when …
View legislation →Process personal data only on controller instructions or legal duty
If your business acts as a data processor or works under a controller’s authority, you must not handle personal data unless you have clear instructions from the controller or you …
View legislation →Process personal data only on controller's instructions
If your business acts as a data processor, or anyone working for a controller who can see personal data, you may only use that data when the controller tells you …
View legislation →Process personal data only on controller's instructions
If your business handles personal data on behalf of another organisation (the controller), you may only do so when you have clear, documented instructions from that controller, unless the law …
View legislation →Process personal data only on controller’s instructions
If your business processes personal data on behalf of another organisation (the controller), you must only do exactly what the controller tells you to do. You cannot decide to use …
View legislation →Process personal data only on controller’s instructions
If your business processes personal data for someone else (the controller), you must only do so when you have clear, documented instructions from that controller. You cannot decide to use, …
View legislation →Process personal data only on controller’s instructions
If your business acts as a data processor, you may only handle personal data when the data‑controller tells you exactly what to do. You cannot decide your own purposes or …
View legislation →Process personal data only on the controller's instructions
If your business acts as a data processor or works for a controller, you may only handle personal data when you have clear, documented instructions from the controller. You cannot …
View legislation →Process personal data only on the controller’s instructions
If your business processes personal data for someone else (the controller), you must only do so when the controller tells you how. You cannot decide to use the data in …
View legislation →Process personal data only on the controller’s instructions
If your business acts as a data processor (or anyone working on the controller’s behalf), you must only handle personal data when the controller tells you to, unless another UK …
View legislation →Process personal data only on the controller’s instructions
If your business processes personal data on behalf of another organisation (the controller), you must only do so when you have clear instructions from that controller. You may only depart …
View legislation →Process personal data only on the controller’s instructions
If your business acts as a data processor (or anyone working for a processor or controller), you may only handle personal data when the controller tells you to, unless UK …
View legislation →Process personal data only on the controller’s instructions
If your business acts as a data processor – or anyone handling data for a controller – you must only use personal data when the controller tells you to, unless …
View legislation →Process personal data only on the controller’s instructions
If your business acts as a data processor (or anyone handling personal data on behalf of a controller), you must only process that data exactly as the controller tells you …
View legislation →Process personal data only under a compliant contract with the controller
If your business acts as a data processor you must have a written contract with the data controller that sets out what data you can handle, how long, and why. …
View legislation →Provide clear, free information and enable data‑subject rights
If your business processes personal data, you must give people concise, plain‑language information about how you handle their data and let them exercise their GDPR rights (access, correction, erasure, etc.). …
View legislation →Provide clear, free information and facilitate data‑subject rights
If your business decides how personal data is used (you are the data controller), you must give people a plain‑language privacy notice and any other required information in writing or …
View legislation →Provide clear info and respond to data subject rights requests
You must give people easy‑to‑understand information about how you handle their personal data and be ready to act on any rights they exercise (access, correction, deletion, etc.). Replies have to …
View legislation →Provide clear info and respond to data‑subject rights requests
When you handle personal data you must give people clear, plain‑language details about how you use their data and you must deal with any requests they make (e.g., to see, …
View legislation →Provide clear information and handle data subject rights requests
When someone asks to exercise their GDPR rights – for example to see, correct or delete their personal data – you must give them clear, plain‑language information about how you …
View legislation →Provide clear information and handle data‑subject rights requests
When you process personal data you must give people the information the law requires (as set out in Articles 13‑14) in plain, easy‑to‑read language, and you must answer any requests …
View legislation →Provide clear information and handle data‑subject rights requests
When you collect personal data, you must give individuals a simple, easy‑to‑understand privacy notice (in writing or electronically). If anyone asks to exercise their GDPR rights, you must help them, …
View legislation →Provide clear information and handle data‑subject rights requests
When someone asks about how you use their personal data, you must give them concise, easy‑to‑understand information in writing or electronically. You also have to deal with any requests to …
View legislation →Provide clear information and promptly handle data subject rights requests
You must give people clear, plain‑language details about how you process their personal data, and you must respond to any request they make to access, correct, delete or otherwise control …
View legislation →Provide clear information and respond to data subject rights requests
When an individual asks to exercise any of their data‑protection rights (e.g., access, erasure, correction), your business must give them the required information in plain, easy‑to‑understand language, help them exercise …
View legislation →Provide clear information and respond to data subject rights requests
If your business is a data controller you must give people clear, plain‑language information about how you use their personal data and must answer any request they make to view, …
View legislation →Provide clear privacy information and handle data‑subject rights requests promptly
If your business processes personal data, you must give people short, clear information about how you use their data and answer any requests they make – such as to see, …
View legislation →Provide data‑subject access to personal data and information
When an individual asks you for their personal data, you must tell them whether you hold any such data and, if you do, give them a copy together with key …
View legislation →Provide data subject information in clear, plain language and free of charge
When a person asks for their personal data or other information under data‑protection rights, you must give it to them in a short, easy‑to‑understand format that’s simple to access. You …
View legislation →Provide data subjects access to their personal data and related information
When someone asks you for the personal data you hold about them, you must tell them whether you process their data and, if you do, give them a copy together …
View legislation →Provide data subjects with access to their personal data
If an individual asks you for the personal data you hold about them, you must tell them whether you hold any data and, if you do, give them a copy …
View legislation →Provide data subjects with access to their personal data
When an individual asks for a copy of the personal data you hold about them, you must confirm whether you are processing their data and give them a copy together …
View legislation →Provide data subjects with access to their personal data
When someone asks, you must tell them whether you hold any of their personal data and, if so, give them a copy together with key information about why you hold …
View legislation →Provide data subjects with access to their personal data
If anyone asks you for the personal data you hold about them, you must confirm whether you process it and, if you do, give them a copy together with information …
View legislation →Provide data subjects with access to their personal data
When anyone asks to see the personal data you hold about them, you must tell them whether you are processing it and, if you are, give them a copy of …
View legislation →Provide data subjects with access to their personal data
If an individual asks, you must tell them whether you hold any personal data about them and give them a copy of that data together with key details such as …
View legislation →Provide data subjects with access to their personal data
If you hold personal data about someone, you must tell them whether you are processing it and, if so, give them a copy of the data together with key information …
View legislation →Provide data subjects with access to their personal data
If anyone asks you for a copy of their personal data, you must confirm whether you hold it and, if you do, give them the data plus key details – …
View legislation →Provide data subjects with access to their personal data
If anyone asks you for their personal data, you must tell them whether you hold any about them and, if you do, give them a copy along with key details …
View legislation →Provide free caller ID blocking option for outgoing calls
If you run a telephone or internet service that can show the caller’s number, you must give users an easy way to hide that number when they make a call. …
View legislation →Provide free means to block caller ID on incoming calls
If you run a telephone service that can show the number of the person calling, you must give your customers an easy, free way to stop that number being displayed …
View legislation →Provide independent, resourced DPO and involve them in data protection matters
If your business is a data controller you must give your Data Protection Officer (DPO) the time, budget and access they need to advise on every data‑protection issue. The DPO …
View legislation →Provide individuals with access to their personal data
When someone asks for the personal data you hold about them, you must tell them whether you have any, and if you do, give them a clear copy of that …
View legislation →Provide information and access for data‑protection certification
If you choose to obtain a UK GDPR certification, you must cooperate with the approved certification body. That means giving them all the details and reasonable access they need to …
View legislation →Provide information and access for data‑protection certification
If you decide to apply for a UK‑GDPR data‑protection certification, you must give the certification body all the information it needs and let it inspect your processing activities. This helps …
View legislation →Provide information and maintain data‑protection certification
If you decide to obtain a GDPR data‑protection certification, you must give the certification body (or the Information Commissioner) all the information and access it needs to check your processing …
View legislation →Provide information to certification body for data‑protection certification
If you decide to obtain a data‑protection certification, you must give the certification body all the details and access it needs to check your processing activities. This includes providing documents, …
View legislation →Provide information to data‑protection certification bodies
If you decide to apply for a data‑protection certification (or seal/mark), you must give the certification body all the details and access it needs to check your processing activities. This …
View legislation →Provide information to data subjects when you obtain their data from other sources
If you collect personal data about someone from a third party rather than directly from them, you must give that person a clear notice. The notice must include who you …
View legislation →Provide informed, opt‑in directory listings and allow data correction/withdrawal
If your business publishes a telephone (or similar) directory that the public can consult, you must tell each individual subscriber why their details are being listed, let them choose which …
View legislation →Provide name and contact details in all direct‑marketing calls, faxes and automated messages
If you use a telephone line, automated calling system or fax service to send direct‑marketing messages, you must include your business name and either a physical address or a free‑phone …
View legislation →Provide required data‑subject information when you collect data from other sources
If your business receives personal data about an individual from somewhere other than the individual themselves (for example a purchased list or a public register), you must give that person …
View legislation →Provide required information when data not obtained directly
If your business receives personal data from a source other than the individual (e.g., a third‑party or public record), you must tell the person about who you are, why you’re …
View legislation →Provide required information when you obtain data from other sources
If you receive personal data about someone from a source other than the person themselves, you must give them a clear notice that includes who you are, why you’re using …
View legislation →Provide required privacy information to data subjects
If you collect personal data about someone without getting it directly from them, you must tell that person what you are doing with their data. This includes who you are, …
View legislation →Provide required transparency information to data subjects
If you collect personal data from a source other than the individual themselves, you must tell that person what data you hold, why you hold it, who you share it …
View legislation →Provide right‑to‑object notice and honour objections
You must tell individuals, at the latest when you first contact them, that they can object to you using their personal data – especially for direct marketing. If they do …
View legislation →Provide safeguards for automated decision‑making
If your business makes important decisions about a person using only automated processing, you must put safeguards in place. This means giving the person clear information about the decision, letting …
View legislation →Provide safeguards for automated decisions
If your business makes a significant decision about someone that is based wholly or partly on personal data and is carried out automatically, you must put protections in place. You …
View legislation →Provide safeguards for automated decisions about individuals
If your business uses fully automated systems to make important decisions that affect a person – for example credit scoring, hiring or profiling – you must put safeguards in place. …
View legislation →Provide safeguards for automated decisions about individuals
If your business uses fully automated systems to make significant decisions that affect a person (e.g. credit scoring, hiring, or insurance pricing), you must put measures in place to protect …
View legislation →Provide safeguards for automated decisions affecting individuals
If your business makes a significant decision about a person that relies wholly or partly on personal data and is generated automatically, you must put protections in place. You need …
View legislation →Provide safeguards for automated decisions affecting individuals
If your business makes important decisions about a person using only automated processing (for example, credit scoring or hiring algorithms), you must protect their rights. You need to tell them …
View legislation →Provide safeguards for automated decisions affecting individuals
If your business makes an important decision about a person using only automated processing (for example, credit scoring or automated hiring), you must put safeguards in place. You need to …
View legislation →Provide safeguards for automated decisions affecting individuals
If your business makes a significant decision about a person that is based on personal data and is carried out entirely by automated processing, you must put safeguards in place. …
View legislation →Provide safeguards for significant automated decisions
If your business uses automated processing that makes important decisions about individuals based on their personal data, you must put safeguards in place. You need to give the person clear …
View legislation →Provide safeguards for significant automated decisions
If your business makes an important decision about someone – for example a credit score, hiring decision or insurance offer – and that decision is made entirely by a computer …
View legislation →Provide transparent information and handle data‑subject rights requests
When someone asks you to exercise any of their GDPR rights (e.g., to see, correct or delete their data), you must give them clear, plain‑language information about the personal data …
View legislation →Provide written copies of personal data on request
When someone asks for the personal data you hold about them, you must give them a written copy (and explain any technical terms) unless that is impossible or they agree …
View legislation →Put a GDPR‑compliant contract in place with any data processor
If your business uses another company to process personal data for you, you must only choose processors who can guarantee appropriate technical and organisational safeguards. You must get written permission …
View legislation →Put safeguards in place for automated decisions
If your business makes a significant decision about a person that is based on personal data and is carried out entirely by computer, you must have safeguards to protect the …
View legislation →Put safeguards in place for fully automated decisions that affect individuals
If your business makes a significant decision about a person that is based wholly or partly on personal data and is carried out automatically, you must have clear safeguards. You …
View legislation →Put safeguards in place for significant automated decisions
If your business makes an important decision about someone that is driven entirely by automated processing of personal data, you must have a set of safeguards. You need to tell …
View legislation →Rectify inaccurate or incomplete personal data on request
If your business processes personal data, you must promptly correct any mistakes and fill in any gaps whenever an individual asks you to. The correction should be done without undue …
View legislation →Rectify inaccurate or incomplete personal data promptly
If a customer tells you their personal details are wrong or missing, you must fix it quickly. You must update the data and, where information is incomplete, ask for any …
View legislation →Respect data subjects' right to object and halt processing on objection
Anyone can tell you to stop using their personal data, especially for direct marketing, and you must comply unless you can show a stronger legal reason. You must inform people …
View legislation →Respect data subjects’ right to object and inform them
You must tell people, before you first contact them, that they can object to you using their data – especially for marketing or profiling. If they do object, you must …
View legislation →Respect data subjects' right to object and stop processing
You must tell people, at the first contact with them, that they can object to you using their personal data. If they do object, you must cease processing that data …
View legislation →Respect data subjects’ right to object and stop processing
You must tell individuals, before you first contact them, that they can object to any use of their personal data and explain how to do so. If someone objects, you …
View legislation →Respect data subjects' right to object and stop processing on request
You must let people tell you they don’t want you to use their personal data, and you must stop using it (including for marketing) unless you can prove a strong …
View legislation →Respect data subjects’ right to object to processing
You must give people a clear way to object to any of your processing activities (including direct marketing, profiling, or research). When someone objects you must stop using their data …
View legislation →Restrict automated decisions on special category data
If your business makes a significant decision that uses special categories of personal data (e.g., health, ethnicity), you must not rely only on automated processing. You can do so only …
View legislation →Secure personal data used for law‑enforcement purposes
If your business handles personal data for any law‑enforcement activity, you must protect that data with appropriate technical and organisational safeguards. This means preventing unauthorised access, loss, destruction or damage …
View legislation →Secure your public communications service and inform users of risks
If you run a public electronic communications service (for example, an ISP or telephone provider), you must put in place suitable technical and organisational safeguards to keep the service and …
View legislation →Select and monitor processors that meet data protection standards
If your business uses a third‑party to process personal data, you must only work with processors who have appropriate security measures in place and can give you the information you …
View legislation →Send marketing emails with clear sender identity and opt‑out address
If you send any direct‑marketing email, you must show who you are and give recipients a valid address they can use to tell you to stop. You also must not …
View legislation →Set and review retention periods for law‑enforcement data
If your business handles personal data for law‑enforcement purposes, you must not keep it longer than needed. You need to decide how long you will keep such data and check …
View legislation →Set conditions on any further overseas transfer of personal data
When your business sends personal data outside the UK, you must require that any later transfer of that same data to another third country or international body can only happen …
View legislation →Set up and keep records of procedures for handling data access requests
If you run a communications service, you must have clear internal procedures for dealing with users who ask to see their personal data. You also need to keep records of …
View legislation →Set up transparent joint‑controller agreement
If your business shares control of personal data with another organisation, you must put a clear, written agreement in place that spells out who is responsible for each GDPR duty. …
View legislation →Stop automatic call forwarding on subscriber request
If a customer asks you to stop calls that are being automatically forwarded to them because a third party set up the forwarding, you must terminate that forwarding free of …
View legislation →Stop processing when a data subject objects and tell them they can object
If anyone asks you to stop using their personal data for a particular purpose (including marketing or profiling), you must cease that processing unless you can clearly show a compelling …
View legislation →Support and ensure independence of your Data Protection Officer
If your business is a data controller or processor, you must involve your DPO in every data‑protection matter, give them the budget, staff and access they need, and protect them …
View legislation →Support and maintain independence of your data protection officer
If your business is a data controller or processor, you must involve your Data Protection Officer (DPO) in every data‑protection matter and give them the resources they need. The DPO …
View legislation →Support and protect the data protection officer
If your business processes personal data, you must make sure the Data Protection Officer (DPO) is involved in every data‑protection decision at the right time, given the resources they need, …
View legislation →Support and protect the Data Protection Officer
If your business processes personal data, you must make sure the appointed Data Protection Officer (DPO) is involved in every data‑protection decision, given the resources and authority they need, and …
View legislation →Support and protect your Data Protection Officer
If your organisation is a data controller or processor and you have appointed a Data Protection Officer (DPO), you must involve the DPO in every data‑protection decision, give them the …
View legislation →Support and protect your Data Protection Officer (DPO)
If your business is a data controller or processor and you have appointed a DPO, you must involve them in every data‑protection decision, give them the resources and access they …
View legislation →Take action on product security compliance failures
If you manufacture a product that can be connected by UK consumers and you discover (or should have discovered) that it does not meet the required security standards, you must …
View legislation →Transfer personal data abroad only with appropriate safeguards
You may only send personal data to another country or an international body if the transfer meets a specific condition – an approved adequacy decision, appropriate safeguards (such as standard …
View legislation →Verify parental consent for children under 13
If your online service is offered directly to children, you can only process the data of a child under 13 if a parent or guardian has given consent. You must …
View legislation →Verify parental consent for children under 13
If you provide an online service directly to children, you may only process the data of kids under 13 if a parent or guardian has given consent. You must take …
View legislation →Verify parental consent for children under 13
If you provide an online service directly to children, you can only handle the personal data of kids under 13 if a parent or guardian gives consent. Your business must …
View legislation →Verify parental consent for children under 13 for online services
If your website or app is offered directly to children, you must not process their personal data unless they are at least 13 years old. For younger children you must …
View legislation →Verify parental consent for children under 13 for online services
If your business offers an online service directly to a child, you may only process the child’s personal data when they are at least 13 years old. For children under …
View legislation →Verify parental consent for children under 13 using online services
If you offer an online service directly to a child under 13, you may only process their personal data if a parent or guardian has given consent. You must also …
View legislation →Verify parental consent for children under 13 using online services
If your business provides online (information society) services directly to children, you must get consent from a parent or legal guardian for any child younger than 13. You also need …
View legislation →Verify parental consent for children under 13 using online services
If your business provides an online service (a website, app or similar) directly to a child, you can only process that child’s personal data if they are at least 13 …
View legislation →Verify parental consent for children under 13 using online services
If you offer an online service directly to a child, you may only process their data if they are at least 13 years old. For children under 13 you must …
View legislation →Inform data subjects of high‑risk personal data breaches
If a breach of personal data is likely to cause a high risk to the rights and freedoms of the people whose data you hold, you must tell those individuals …
View legislation →Notify affected individuals of high‑risk data breaches
If a data breach in your business is likely to cause a high risk to the rights or freedoms of anyone whose data you hold, you must tell that person …
View legislation →Notify all data recipients of corrections, deletions or restrictions
When you correct, delete or restrict someone's personal data, you must let every organisation or person you previously shared that data with know about the change, unless it’s impossible or …
View legislation →Notify all recipients when you correct, delete or restrict personal data
If you delete, change or limit the use of someone's personal data, you must tell every party you previously shared that data with, unless it’s impossible or would require disproportionate …
View legislation →Notify data recipients of any correction, deletion or restriction of personal data
When you correct, delete or limit the use of someone's personal data, you must tell every organisation you previously shared that data with, unless it's impossible or would take disproportionate …
View legislation →Notify data recipients of any rectification, erasure or restriction
If you correct, delete or limit the use of personal data, you must inform every organisation you previously shared that data with, unless it is impossible or would take disproportionate …
View legislation →Notify data recipients of corrections, deletions or processing limits
When you correct, delete or restrict a person's data, you must tell every organisation or person you previously shared that data with, unless it is impossible or would take disproportionate …
View legislation →Notify data recipients of corrections, deletions or restrictions
When you correct, delete, or limit the use of someone's personal data, you must tell anyone you previously shared that data with, unless it’s impossible or would take disproportionate effort. …
View legislation →Notify data recipients of corrections, deletions or restrictions
If you are a data controller and you correct, delete, or limit the processing of personal data, you must tell every organisation or person you previously shared that data with, …
View legislation →Notify data recipients of corrections, deletions or restrictions
When you correct, delete or restrict someone’s personal data, you must tell every organisation you previously shared that data with, unless it’s impossible or would take disproportionate effort. If the …
View legislation →Notify data recipients of corrections, deletions or restrictions
When you correct, delete or restrict someone's personal data, you must let every organisation or person you previously shared that data with know about the change, unless it is impossible …
View legislation →Notify data recipients of corrections, deletions or restrictions
When you correct, delete or restrict a person's personal data, you must tell every third party you have already shared that data with, unless it is impossible or would take …
View legislation →Notify data subjects of high‑risk personal data breaches
If a breach of personal data is likely to cause a high risk to the rights and freedoms of the people involved, you must tell those people about it as …
View legislation →Notify data subjects of high‑risk personal data breaches
If a breach of personal data is likely to cause a high risk to the people affected, you must tell those people quickly. The notice must be written in clear, …
View legislation →Notify data subjects of high‑risk personal data breaches
If you discover a personal data breach that could seriously harm the people whose data you hold, you must tell those individuals as soon as possible. The notice must be …
View legislation →Notify ICO and affected individuals of personal data breaches
If you experience a personal data breach, you must tell the Information Commissioner within 72 hours of finding out about it and give them details of what happened, the impact …
View legislation →Notify individuals of high‑risk data breaches
If a breach of personal data could seriously harm the people whose data you hold, you must tell those people as soon as possible. The notice must be written in …
View legislation →Notify individuals of high‑risk data breaches
If a breach of personal data is likely to cause a high risk to the people whose data you hold, you must tell those individuals as soon as possible. The …
View legislation →Notify individuals of high‑risk data breaches
If a breach of personal data is likely to cause a high risk to the rights or freedoms of the people whose data you hold, you must tell those individuals …
View legislation →Notify individuals of high‑risk data breaches
If a breach of personal data is likely to cause a high risk to the rights or freedoms of the people affected, you must tell those individuals as soon as …
View legislation →Notify manufacturer, regulator and supply chain of product security failures
If you make a product available in the UK and discover (or should have discovered) that the manufacturer has breached a security requirement, you must promptly inform the manufacturer and, …
View legislation →Notify personal data breaches to the ICO within 72 hours
If your business experiences a personal data breach that could harm individuals, you must tell the Information Commissioner’s Office as soon as possible – usually within 72 hours of finding …
View legislation →Notify personal data breach to the ICO within 72 hours
If your business experiences a personal data breach that could harm individuals, you must tell the Information Commissioner’s Office (ICO) as soon as possible and no later than 72 hours …
View legislation →Notify recipients of corrected, deleted or restricted personal data
If your business corrects, deletes or limits the use of someone's personal data, you must inform every organisation or person you previously shared that data with, unless it’s impossible or …
View legislation →Notify recipients of data corrections, deletions or processing restrictions
When you correct, delete, or restrict a person's personal data, you must tell every organisation you have previously shared that data with (unless it’s impossible or would take disproportionate effort). …
View legislation →Notify recipients of data corrections, deletions or restrictions
If you fix, delete or limit the processing of someone's personal data, you must tell every party you previously shared that data with, unless it is impossible or would take …
View legislation →Notify the competent authority of significant NIS incidents
If your business provides an essential service and a cyber‑ or IT‑related incident seriously disrupts that service, you must tell the designated authority in writing within 72 hours. The report …
View legislation →Notify the ICO of a personal data breach within 72 hours
If your business suffers a breach of personal data that could harm individuals, you must tell the Information Commissioner’s Office (ICO) as soon as possible – no later than 72 …
View legislation →Notify the ICO of personal data breaches
If your business suffers a data breach that could affect people's rights or freedoms, you must tell the Information Commissioner’s Office (ICO) as soon as possible – ideally within 72 …
View legislation →Notify the ICO of personal data breaches and keep breach records
If your business suffers a data breach that could harm individuals, you must tell the Information Commissioner’s Office (ICO) within 72 hours of finding out, unless the breach is low‑risk. …
View legislation →Notify the ICO of personal data breaches and keep records
If a breach of personal data happens in your business and it could affect individuals' rights, you must tell the Information Commissioner’s Office (ICO) as soon as possible – ideally …
View legislation →Notify the ICO of personal data breaches and keep records
If your business experiences a personal data breach that could harm individuals, you must tell the Information Commissioner’s Office (ICO) as soon as possible and no later than 72 hours …
View legislation →Notify the ICO of personal data breaches within 72 hours
If your business experiences a personal data breach that could affect individuals' rights, you must tell the Information Commissioner’s Office (ICO) as soon as possible and no later than 72 …
View legislation →Notify the ICO of personal data breaches within 72 hours
If you suffer a personal data breach that could affect the rights or freedoms of individuals, you must tell the ICO as soon as possible – ideally within 72 hours …
View legislation →Notify the ICO of personal data breaches within 72 hours
If your business experiences a data breach that could affect the rights or freedoms of individuals, you must report it to the ICO as soon as possible and no later …
View legislation →Notify the ICO of personal data breaches within 72 hours
If your business suffers a data breach that could harm people’s rights or freedoms, you must tell the Information Commissioner’s Office (ICO) as soon as possible – ideally within 72 …
View legislation →Notify the ICO of personal data breaches within 72 hours
If your business experiences a personal data breach that could harm individuals, you must tell the Information Commissioner’s Office (ICO) as soon as possible and no later than 72 hours …
View legislation →Provide required information to data subjects when you did not collect their data directly
If your business receives personal data from a third party or any source other than the individual, you must tell the person whose data it is about who you are, …
View legislation →Provide required privacy information to data subjects when data not obtained from them
If you collect personal data about someone from a source other than the person themselves, you must tell that person certain details – who you are, why you’re processing the …
View legislation →Take action when an imported product has a security compliance failure
If you import a product that can be connected by UK consumers and you learn (or should have learned) that the manufacturer has failed to meet a security requirement, you …
View legislation →Adhere to an approved code of conduct by making binding commitments
If you run a company that processes personal data, you can choose to follow an approved code of conduct. If you do, you must put the safeguards from that code …
View legislation →Adopt a UK GDPR code of conduct and commit to its safeguards
If your business decides to follow an approved UK GDPR code of conduct, you must include the safeguards laid out in that code in your contracts or other legal documents. …
View legislation →Apply for and keep a voluntary data‑protection certification
If you run a business that processes personal data, you can opt for an approved data‑protection certification to show you meet GDPR rules. Once you apply, you must give the …
View legislation →Comply with any NIS enforcement notice you receive
If the ICO or the designated competent authority serves you with an enforcement notice because they think you have broken your NIS duties, you must follow the steps set out …
View legislation →Comply with enforcement notices within 28 days
When the ICO or a regulator sends you a notice that you must change a breach, you have 28 days to address it. If you ignore the notice, the regulator …
View legislation →Co‑operate with the ICO on request
If the Information Commissioner asks you for information, documents or access to your data‑processing activities, you must provide it. This applies to any organisation that decides how personal data is …
View legislation →Cooperate with the ICO on request
If the Information Commissioner asks you for information, access to records or assistance in an investigation, you must comply. This duty falls on any organisation that decides how personal data …
View legislation →Cooperate with the ICO when asked
If the Information Commissioner asks for information, access to premises or assistance, you – as the data controller or processor – must help. This means responding promptly and providing any …
View legislation →Cooperate with the ICO when asked
If you are a data controller or processor, you must help the Information Commissioner’s Office (ICO) whenever they request assistance. This means supplying requested information, documents or access so the …
View legislation →Cooperate with the ICO when asked
If the Information Commissioner asks you for information, access to records or assistance in an investigation, you must provide it. This applies to any organisation that decides how personal data …
View legislation →Cooperate with the ICO when it requests assistance
If the Information Commissioner (the ICO) asks you for help – for example during an investigation or a data‑breach enquiry – you must provide the assistance they need. This includes …
View legislation →Cooperate with the ICO when requested
If the Information Commissioner’s Office asks you for information, access to records, or assistance in an investigation, you must provide it. This duty applies to both data controllers and data …
View legislation →Cooperate with the ICO when requested
If you are a data controller or processor, you must respond to any request from the Information Commissioner’s Office (ICO) for assistance. This includes providing information, access to records or …
View legislation →Correct inaccurate or incomplete personal data on request
If a person asks you to fix their personal data, you must promptly correct any mistakes and fill in any gaps, using any extra information they provide. The correction must …
View legislation →Enter into and comply with a data processing agreement
If your business processes personal data for another organisation (the controller), you must have a written contract that sets out what data you can handle, how long you’ll keep it, …
View legislation →Enter into and comply with a data‑processing agreement with the controller
If your business processes personal data for another organisation, you must have a written contract that sets out what data will be handled, for how long and for what purpose. …
View legislation →Give data subjects required information when you obtain their data from other sources
If you collect personal data about someone but you didn’t get it directly from them, you must tell them who you are, why you’re using the data, who you’ll share …
View legislation →Give required information to people when you collect their data from other sources
If your business obtains personal data about someone without them giving it to you directly, you must tell them who you are, why you’re using their data, what you’ll do …
View legislation →Provide information to certification body when seeking GDPR certification
If you decide to obtain a data‑protection certification or seal, you must give the certification body all the information and access it needs to check your data‑processing activities. Supplying this …
View legislation →Provide public information on line‑identification services
If your business supplies a public electronic communications service that includes caller ID or connected line ID, you must tell customers and the wider public that the service exists and …
View legislation →Provide reasons behind decisions affecting individuals on request
If your business processes personal data and the outcomes are used to make decisions about a person, that person can ask you to explain how the decision was reached. You …
View legislation →Provide required info when you obtain data from third parties
If your business receives personal data from somewhere other than the individual (e.g., a supplier, public records), you must tell the person several key details – who you are, why …
View legislation →Pay any NIS fee invoice within 30 days
If your business is an Operator of Essential Services or a Digital Service Provider and the ICO (or another enforcement authority) sends you an invoice for the cost of a …
View legislation →Provide non‑itemised bills when a subscriber asks
If you run a public electronic communications service (e.g., broadband, phone or TV provider), you must give a customer a bill that does not break down individual charges whenever the …
View legislation →Adopt a GDPR‑approved code of conduct for data handling
If you collect or process personal data in the UK, you should use a code of conduct that has been approved by the Information Commissioner. The code sets out all …
View legislation →Do not store or access data on users’ devices without a lawful basis
You must not place cookies, local‑storage items or any other information on a subscriber’s or user’s phone, computer or tablet unless an exemption in Schedule A1 applies (e.g., the user …
View legislation →Include correction rights notice when giving data access for financial standing
If your business is a credit reference agency, any time you respond to a data subject access request you may only provide personal data about the person's financial standing unless …
View legislation →Maintain a policy for sensitive data processing
If your business processes sensitive personal data based on a person’s consent or a Schedule 8 condition, you must have a written policy that explains how you will meet the …
View legislation →Provide information to data subjects when you haven’t collected their data directly
If you obtain personal data from a source other than the individual (e.g., a public register or a third‑party), you must tell the person who you are, why you’re using …
View legislation →Alter data to block a data subject’s access request
If a person asks for their personal data (or a copy of it) under the data‑subject access right and you, as the data controller, or anyone acting on your instructions, …
View legislation →Be liable as director for a data protection offence
If your company breaches the Data Protection Act and it is proven that a director, manager, secretary or any senior officer gave consent, turned a blind eye, or was negligent, …
View legislation →Carry out unauthorised act that impairs computer operation
If you knowingly perform an unauthorised act on a computer and either intend, or are reckless, that the act will disrupt the computer’s operation, block access to data or damage …
View legislation →Carry out unauthorised computer act causing serious damage
If you—or anyone acting for you—carry out an unauthorised act on a computer that you know is unauthorised and that causes, or creates a significant risk of, serious damage to …
View legislation →Commit certain data‑protection offences
If your organisation breaches any of the data‑protection offences listed in sections 119, 173, 132, 144, 148, 148C, 170, 171, 184 or paragraph 15 of Schedule 15, you can be …
View legislation →Destroy or falsify information after an ICO notice
If your business receives an information or assessment notice from the ICO and you deliberately destroy, hide, block or falsify any of the requested data, documents or equipment – or …
View legislation →Fail to comply with enforcement notice
If your business receives an enforcement notice from the ICO or OPSS and does not take the steps required by that notice, you commit a criminal offence. The offence can …
View legislation →Gain unauthorised access to computer material
If you cause a computer to perform a function with the intention of accessing a program or data you are not authorised to view, and you know that access is …
View legislation →Infringe UK GDPR information obligations (Article 14)
If you, as a data controller, fail to give the information required by Article 14 when you obtain personal data from a source other than the data subject, you breach …
View legislation →Liable for corporate offence when you consent, connive or neglect
If your company commits an offence under the Product Security and Telecommunications Infrastructure Act and you, as a director, manager, secretary or anyone acting in that role, gave consent, turned …
View legislation →Make false statement in response to an information notice
If your business (or any individual acting for it) answers an information notice from the ICO and either knowingly or recklessly gives a statement that is false in a material …
View legislation →Make false statement in response to interview notice
If you—or anyone acting for your business—answers an interview notice from the ICO (or Forestry Commission) and you give a statement that you know is false, or you are reckless …
View legislation →Make, supply or obtain tools for computer misuse
If your business creates, adapts, sells, offers to sell or obtains software or electronic data knowing it will be used to carry out hacking offences under the Computer Misuse Act, …
View legislation →Obstruct or fail to assist the ICO’s inspection powers
If you deliberately block the ICO (or its equivalent regulator) from inspecting personal data that it needs to look at under the UK's international obligations, or you refuse to give …
View legislation →Pretend to be authorised to enforce product security
If your business or any staff member pretends to have the power to carry out a function that only the Secretary of State (or an authorised body) can do under …
View legislation →Re‑identify de‑identified personal data without consent
If you (or anyone in your business) deliberately or recklessly take data that has been de‑identified and make it possible to identify the original person again, without the consent of …
View legislation →Require a relevant record from another person
If you ask someone – for example a job applicant, employee, or supplier – to give you a relevant record (such as a criminal‑record check) as a condition of recruitment, …
View legislation →Unauthorised computer access with intent to facilitate a crime
If you or someone acting for your business illegally accesses a computer system and does so with the purpose of committing another offence – or helping someone else do so …
View legislation →Unlawfully obtain, retain, disclose or sell personal data
If you obtain, keep, share or sell personal data without the controller’s consent – or encourage someone else to do so – you commit a criminal offence. The offence applies …
View legislation →Correct inaccurate personal data on request
If a person asks you to fix incorrect personal data you hold about them, you must update it promptly. You also need to complete any missing information, for example by …
View legislation →Keep records of product security investigations and failures
If your business makes a relevant connectable product, you must log any investigations into security issues and any actual security failures, including what was found, how you fixed it and …
View legislation →Keep records of security investigations for imported products
If you import a product that can be connected to a network, you must write down any investigations you carry out (or are aware of) into security compliance failures – …
View legislation →Maintain logs of personal data processing activities
You must keep detailed logs of any personal data you collect, change, view, share, combine or delete in automated systems. The logs need to show why and when the data …
View legislation →Maintain records of data processing activities
If your business decides how personal data is used (or processes data on behalf of another company), you must keep a detailed record of what you do, why you do …
View legislation →Obtain, document and manage valid consent for data processing
If you use consent as the legal reason for processing personal data, you must be able to prove that each person agreed, and you must give them a simple way …
View legislation →Maintain accreditation to issue data protection certifications
If your business provides data‑protection certifications, you must first be accredited by the Information Commissioner’s Office (ICO) or the UK national accreditation body. Accreditation shows you’re independent, have the right …
View legislation →Maintain accredited certification body status and processes
If your business is a certification body that issues or renews data‑protection certificates, you must be accredited by the ICO (or the UK national accreditation body). You need to show …
View legislation →Notify ICO in writing to opt‑out of unsolicited marketing calls
If your business does not want to receive cold‑calling marketing on any of its telephone lines, you must send a written notification to the ICO (or, before 30 Dec 2016, …
View legislation →Register partnership as a data controller with the ICO
If your business is a partnership and the partners act as data controllers, you can satisfy the data‑protection registration requirements by registering the partnership in its own name. Use the …
View legislation →Register school data controller and pay any required fee in the school’s name
If your school’s governing body and head teacher are both acting as data controllers, you must satisfy the data‑protection registration and fee requirements using the school’s name and address. This …
View legislation →Register your digital service with the Information Commissioner
If your business is a Relevant Digital Service Provider (RDSP) you must tell the ICO your name, head‑office (or nominated representative) address and up‑to‑date contact details before the registration deadline. …
View legislation →Cooperate with the ICO when it requests assistance
If the Information Commissioner’s Office (ICO) asks you for information, access to records or other help, you must provide it. This duty applies to both data controllers and data processors, …
View legislation →Inform data subjects of high‑risk personal data breaches
If a breach of personal data is likely to cause a high risk to the rights and freedoms of individuals, you must tell the affected people as soon as possible, …
View legislation →Notify data subjects of high‑risk personal data breaches
If a breach of personal data is likely to cause a high risk to the rights or freedoms of the people concerned, you must tell those individuals as soon as …
View legislation →Notify data subjects of high‑risk personal data breaches
If you discover a breach that could seriously harm the people whose data you hold, you must tell those individuals promptly, using clear language and the required details. You can …
View legislation →Notify ICO of product security compliance failures
If your business is the authorised representative for a product maker and you become aware that a product may breach the UK security requirements, you must promptly inform the manufacturer …
View legislation →Notify individuals of high‑risk data breaches promptly
If a breach is likely to cause a high risk to people’s rights, you must tell the affected individuals quickly, using clear language and the required details. You don’t have …
View legislation →Notify the ICO of personal data breaches and keep a breach register
If your business suffers a personal data breach that could affect people’s rights, you must tell the ICO as soon as possible and no later than 72 hours after you …
View legislation →Provide data subject access to personal data on request
If you handle personal data, you must tell any individual who asks whether you hold their data and, if you do, give them a copy together with details such as …
View legislation →Provide data subjects with access to their personal data
If anyone asks, you must tell them whether you hold any of their personal data and, if you do, give them a copy together with key information about why you …
View legislation →Provide information to authorities when served an information notice
If the Information Commissioner or another designated authority sends you a written information notice, you must give them the information they ask for, in the format and within the timeframe …
View legislation →Provide information to certification bodies when seeking GDPR certification
If you decide to obtain a data‑protection certification, you must give the certifying body all the details and access it needs to check your data‑processing activities. The certification does not …
View legislation →Provide information to data protection certification bodies
If you decide to get a data protection certification for your processing activities, you must give the certification body or the Commissioner all the information and access needed to check …
View legislation →Provide information to obtain a data protection certification
If you want a data protection seal that shows your company meets UK GDPR, you must give the certification body all the information it needs about how you process personal …
View legislation →Provide required information to data subjects when data not collected directly
If you obtain personal data from a source other than the individual (for example, a list or a third‑party provider), you must tell the person who the data belong to …
View legislation →Companies House 225 obligations
Appoint a liquidator in a members’ voluntary winding up
If you decide to close your company through a members’ voluntary liquidation, you must hold a general meeting of the shareholders and formally appoint one or more liquidators to run …
View legislation →Seek creditor nomination for liquidator and resolve conflicts
When you decide to voluntarily wind up your company, you must ask the creditors to nominate a liquidator. If the creditors and the company nominate different people, you (or another …
View legislation →Respond to requests for inspection or copy of the register of members
If someone asks to see or get a copy of your company's register of members, you must act within five working days. You either have to provide the register (or …
View legislation →Respond to requests to inspect or copy the debenture register
If someone asks to see or get a copy of your company's register of debenture holders, you must act within five working days. Either provide what they asked for or …
View legislation →Apply to court and give notice in takeover offers
If you are a shareholder or a company making a takeover offer and you want the court to intervene, you must lodge the application within six weeks of the relevant …
View legislation →Approve articles of new merger company
If your company is merging into a new entity, you must pass an ordinary resolution to approve the new company's articles (or a draft of them). This approval must be …
View legislation →Call members' general meeting promptly when required
If the shareholders of your company ask for a general meeting, you as a director must arrange it quickly – you have 21 days from the request to call the …
View legislation →Consider addressee's incapacity when judging non‑compliance with PSC notice
If your company receives a People with Significant Control notice and the person it’s addressed to does not comply, you must look at any incapacity (e.g., illness, disability) they may …
View legislation →Cooperate with Insolvency investigations and prosecutions
If a report triggers a criminal investigation under the Insolvency Act 1986, you (or any past or present officer, liquidator or agent of the company) must give the Secretary of …
View legislation →Ensure auditor independence when appointing a statutory auditor
When you need to appoint a statutory auditor for your company, you must make sure the auditor is not an employee, officer, partner or otherwise connected to your business or …
View legislation →Identify any persons with significant control (PSC)
Your company must look for anyone who may have significant control – such as shareholders, trustees or companies that own or influence it – and record who they are. This …
View legislation →Include required details in a PSC warning notice
If your company has to send a warning notice to a person with significant control because they haven’t complied with an earlier PSC notice, you must make sure the warning …
View legislation →Keep secured PSC information confidential unless allowed
If a person has made an application under regulation 36, 37 or 38 and your company has not received the required notification, you must not use or share that person’s …
View legislation →Keep your identity verified with Companies House
If you are a registrable person for a company (for example a director or person with significant control), you must make sure Companies House has a verified record of who …
View legislation →Lodge unclaimed dividends with Accountant of Court when winding up a Scottish company
If your Scottish-registered company is being wound up and is about to be dissolved, the liquidator must place any unclaimed dividends or undistributable balances into a designated bank account in …
View legislation →Make distributions only from available profits
When you decide to pay dividends or any other distribution to shareholders, you must first check that your company has enough realised profits that haven’t already been used or written …
View legislation →Obtain board approval before varying an off‑market purchase contract
If your company has already been given permission to buy its own shares off‑market, you cannot change the terms of that contract unless the company passes a resolution approving the …
View legislation →Obtain members’ approval before giving a loan or guarantee to a director
If your company wants to lend money to a director (or a director of its holding company), or give a guarantee or security for a director’s loan, you must first …
View legislation →Obtain members’ approval before granting loans to directors’ connected persons
If your business is a public company or part of a group with a public company, you cannot give a loan, quasi‑loan, guarantee or security to anyone who is connected …
View legislation →Obtain members' approval for directors' long‑term service contracts
If you give a director a contract that guarantees more than two years of employment (or effectively extends an existing guarantee), you must first get a shareholders' (members') resolution approving …
View legislation →Obtain shareholder approval for merger scheme
If your company wants to merge using a scheme of arrangement, you must get the backing of shareholders. A meeting must be held for each merging company and the scheme …
View legislation →Obtain shareholder resolution before off‑market purchase of own shares
If you want to buy your own shares outside a market transaction, you must first get a shareholders' resolution approving the purchase contract, or make sure the contract says the …
View legislation →Obtain shareholders’ approval for quasi‑loans to directors
If your company is a public company or linked to one, you cannot give a director (or a director of your holding company) a quasi‑loan, guarantee or security unless the …
View legislation →Respect existing shareholders' pre‑emption rights when issuing new shares
When your company issues new shares or other equity securities you must first give existing shareholders the right to buy them under the pre‑emption rules. If you skip this step, …
View legislation →Restrict transfer of audit working papers to approved third‑country authorities
You must not let your auditor send audit working papers or investigation reports to any foreign authority unless that country is on the official approved list and the transfer follows …
View legislation →Add liquidation notice to all invoices, letters and website
If your company is being wound up, you must make it clear on every invoice, order, business letter, order form and on every page of your website that the company …
View legislation →Advertise voluntary winding‑up resolution in the Gazette
If your company decides to wind up voluntarily, you must place a public notice of the resolution in the Gazette within 14 days of the resolution being passed. Failing to …
View legislation →Ensure a restrictions notice contains all required details
If your company issues a restrictions notice (a notice that limits how a person can hold shares or interests after an earlier warning notice), you must include a list of …
View legislation →Issue withdrawal notice to remove share restrictions
If your company has issued a restrictions notice on a share or other right and the law later requires that notice to be withdrawn, you must send a withdrawal notice …
View legislation →Notify Companies House of a new registered office when filing the confirmation statement
When you file your annual confirmation statement, you must also tell Companies House if your registered office address is not an appropriate one and you haven’t already submitted a change‑of‑address …
View legislation →Notify Companies House of any director information change within 14 days
When a director’s details (such as service address or residential address) change, your company must tell Companies House the new information, the date the change happened, and, if only the …
View legislation →Notify Companies House of company name change
When your company decides to change its name by passing a special resolution, you must send a notice to Companies House and also forward a copy of the resolution. If …
View legislation →Notify Companies House of secretary changes
Whenever you appoint a new company secretary (or joint secretary) or someone stops being your secretary, you must tell Companies House. The notice has to include the exact date of …
View legislation →Notify Companies House of secretary information changes
If the details you hold about your company secretary (or joint secretaries) change, you must tell Companies House about the change and the date it happened. You have only 14 …
View legislation →Notify Companies House of unconfirmed PSCs within 14 days
If you discover, or have reason to suspect, that someone has become a person with significant control (or a relevant legal entity) over your company but you have not yet …
View legislation →Notify Companies House of winding‑up order
If a court orders your company to be wound up, you must immediately send a copy of that order to Companies House so it can be recorded. After the order …
View legislation →Notify Companies House when PSC information changes
If you become aware that any information you previously supplied about persons with significant control (PSC) is no longer correct, you must inform Companies House. You need to state what …
View legislation →Notify Companies House when someone stops being a person with significant control
If you become aware that a person who previously had significant control over your company no longer does, you must tell Companies House. The notice must include the person’s name, …
View legislation →Notify your company (or subscriber) if you withdraw a PSC application
If you have asked the registrar to act on an application under regulation 36, 37 or 38 and later decide you no longer want that action, you can withdraw the …
View legislation →Notify your company when you stop being a PSC
If you cease to be a person with significant control of a company, you must tell the company that you are no longer a PSC and give the exact date …
View legislation →Notify your company you are a person with significant control (PSC)
If you become a person who has significant control of a company and the company's public PSC register does not list you, you must tell the company that you are …
View legislation →Provide required member information within 2 months
When someone becomes a shareholder in your company they must give you the statutory information about themselves (as set out in sections 113A‑113B). This must be supplied within two months …
View legislation →Publish liquidator appointment notice
If you are appointed as a liquidator, you must within 14 days put a notice of your appointment in The Gazette and send a copy to Companies House for registration. …
View legislation →Apply to court for permission before continuing a derivative claim
If you are a shareholder (member) who wants to bring a derivative claim on behalf of your company, you must first get the court’s permission to continue the claim. The …
View legislation →Attend court‑ordered public examination during winding‑up
If your company is being wound up by the court, you may be called to appear in court and be examined about how the business was set up and run. …
View legislation →Do not make public offers of shares or debentures as a private company
If your business is a private company with share capital, you must not sell shares or debentures to the general public, nor allocate them with the intention of a public …
View legislation →Ensure property transfer instrument is correctly stamped
When you transfer property to a newly‑formed limited liability partnership (LLP) within the first year, you must check whether the transfer meets the two exemption conditions. If it does, you …
View legislation →Use the correct style when identifying the liquidator
When a company is being wound up, the person acting as liquidator must be referred to only as “the liquidator” (or “the official receiver and liquidator” if the Official Receiver …
View legislation →Repay money to share applicants if allotment not possible
If your public company offers shares that aren’t fully taken up and you cannot lawfully allot them, you must return any money (or other consideration) received from applicants after 40 …
View legislation →Acquire own shares unlawfully
A limited company must not buy its own shares unless the transaction follows the specific provisions in the Companies Act. If the company does so, or an officer permits it, …
View legislation →Act as director while subject to sanctions
If a person who is subject to director‑disqualification sanctions (for example because they appear on a sanctions list) acts as a director, or takes part in forming or managing a …
View legislation →Act as director while subject to sanctions disqualification
If you are a person who has been disqualified from acting as a company director under UK sanctions legislation and you nevertheless serve as a director, or take part in …
View legislation →Allow director to act without ID verification
A person must not act as a director unless their identity has been verified, and a company must ensure this verification takes place. If a director acts or a company …
View legislation →Approve false statement in directors' report
If a director approves a directors' report that includes the required statement about audit information, and that statement is false, the director is guilty of an offence when they knew …
View legislation →Approve non‑compliant annual accounts
If a director signs the company’s annual accounts while knowing they do not meet the legal requirements, or is reckless and fails to take reasonable steps to make them compliant, …
View legislation →Approve non‑compliant directors' remuneration report
Directors must ensure the directors' remuneration report meets the Companies Act requirements before signing it. If a director knows the report does not comply (or is reckless about compliance) and …
View legislation →Corporate liability for senior manager economic crime
If a senior manager of your company or partnership commits a listed economic offence (or tries, conspires, assists or incites one) while acting within the scope of their authority, the …
View legislation →Disclose confidential information obtained under compulsory powers
If your company receives information under a compulsory request (for example, a Companies House order) that relates to an individual's private affairs or a particular business, you must not share …
View legislation →Disclose directors' address information unlawfully
If your company uses or shares a director’s residential address in breach of the protected‑information rules, the company and any officer who is responsible become liable for an offence. On …
View legislation →Disclose protected information unlawfully
If you share information that was provided under section 948 – for example confidential company data – you commit a criminal offence unless you truly didn’t know it was protected …
View legislation →Disclose protected member information in breach of regulation
If your company (or any of its officers) uses or reveals individual membership information that a regulator has specifically restricted, you commit a criminal offence. On conviction you face an …
View legislation →Enter into restricted transactions during moratorium
If your company is under a moratorium (e.g. in administration) and it still enters into a market contract, a financial collateral arrangement, a transfer order, a market or system charge, …
View legislation →Fail to cancel shares or re‑register as private company
If your company is required under section 662 to cancel shares or to apply for re‑registration as a private company and you do not do it within the specified time, …
View legislation →Fail to change company name after a direction
If the Secretary of State tells your company to change its name because the name is being used for criminal purposes, you must do so within the period specified (at …
View legislation →Fail to change company name after direction
If Companies House (the Secretary of State) issues a written direction requiring your company to change its registered name within at least 28 days and you do not do so, …
View legislation →Fail to change company name as directed
If Companies House issues a written direction requiring your company to change its name within the specified period (at least 28 days) and you do not do so, the company …
View legislation →Fail to change company name when directed by the Secretary of State
If the Secretary of State tells your company to add “limited” (or a permitted alternative) to its name and you do not do so within the period specified, the company …
View legislation →Fail to change company name when directed by the Secretary of State
If the Secretary of State issues a written direction ordering your company to change its name because it has been used (or is intended to be used) for dishonest or …
View legislation →Fail to circulate members' statement
If your company is required to send a members' statement (under section 314) and you do not send a copy to every member in the same way and at the …
View legislation →Fail to circulate written resolution to eligible members
If your directors propose a written resolution, the company must send a copy to every eligible member – in hard copy, electronically or via a website – together with instructions …
View legislation →Fail to comply with a direction to change company name
If the Secretary of State (acting through Companies House) orders your company to change its registered name because the name was wrongly registered, you must do so within the period …
View legislation →Fail to comply with PSC information restriction
If your company uses or discloses People with Significant Control (PSC) information in breach of a restriction set by a regulation made under the Economic Crime and Corporate Transparency Act, …
View legislation →Fail to comply with sections 790LM‑790LR
If your company does not follow the duties set out in sections 790LN, 790LP, 790LQ, 790LR or ignores a direction under sections 790LM or 790LO, you commit a criminal offence. …
View legislation →Fail to confirm delivery of required information to Companies House
If someone asks your company to confirm whether you have filed all the information you must give to Companies House, you must respond within 14 days. Not doing so without …
View legislation →Fail to convene meeting after auditor's resignation requisition
If an auditor resigns and sends a requisition for a general meeting, the directors must arrange that meeting within 21 days and ensure it is held no later than 28 …
View legislation →Fail to deliver court order altering constitution to registrar
If a court orders a change to your company’s constitution, you must send a copy of that order to Companies House within 14 days (or a longer period the court …
View legislation →Fail to deliver share‑valuation report to registrar
If your company makes a valuation report under s.593 for shares it is issuing, you must send a copy of that report to Companies House at the same time you …
View legislation →Fail to disclose or deliver company assets in winding up
If you are a current or former officer (including directors or shadow directors) of a company that is being wound up, you must tell the liquidator about all the company’s …
View legislation →Fail to display moratorium notice
When a company is under a moratorium it must prominently display a notice at its premises, on its website and on all business documents stating that the moratorium is in …
View legislation →Fail to ensure preparation of energy and carbon report
If your LLP does not prepare the required energy and carbon report for a financial year, every member of the LLP who was in position at the end of the …
View legislation →Fail to file accounts and reports on time
If your company does not file its annual accounts and reports with Companies House by the filing deadline, every director who was in post at the end of that period …
View legislation →Fail to file amended articles with Companies House after court order
If your company receives a court order that changes its constitution (for example, a compromise, arrangement, reconstruction or amalgamation) you must send the order together with the updated articles, resolution …
View legislation →Fail to file confirmation statement on time
If a company does not deliver its confirmation statement within 14 days after a review period ends, the company and any director or officer (including shadow directors) commit an offence. …
View legislation →Fail to file required documents for employee share scheme
If a private company buys its own shares for an employee share scheme and does not deliver the solvency statement, resolution and capital statement to Companies House within 15 days, …
View legislation →Fail to file treasury share cancellation notice
When a company cancels its own treasury shares it must send a return to Companies House within 28 days, including details of the shares and a statement of capital. If …
View legislation →Fail to forward resolutions to Companies House
If your company does not send a copy of every resolution or agreement (or a written memorandum of its terms) to Companies House within 15 days of it being passed, …
View legislation →Fail to give copy of striking‑off application to new members or employees
If a company director does not send a copy of the voluntary striking‑off application to anyone who becomes a member, employee, creditor, director, pension‑fund manager or any other person specified …
View legislation →Fail to give notice of cancelled shares to Companies House
If your company cancels shares and does not send a notice to Companies House within one month, the company and any officer responsible commit a criminal offence. On conviction you …
View legislation →Fail to give notice of constitutional alteration to registrar
If a court or other authority changes your company’s articles or other constitutional documents, you must notify Companies House within 15 days, sending a copy of the order and the …
View legislation →Fail to give notice of constitutional change to Companies House
If your company's constitution is altered by an Act of Parliament you must notify Companies House within 15 days, sending a copy of the Act and the amended articles or …
View legislation →Fail to give notice of share split or consolidation
If your company splits (sub‑divides) or combines (consolidates) its shares and does not send the required notice and statement of capital to Companies House within one month, the company and …
View legislation →Fail to give regulator notice of qualifying decision procedure
Directors of a regulated company must inform the appropriate regulator when a qualifying decision procedure (a creditor‑vote on certain matters) is being used. If they do not give this notice …
View legislation →Fail to give required notice to the company
Directors and trustees must notify the company of any matters that are needed for the explanatory statement under section 901D. If they do not provide this information when required, they …
View legislation →Fail to include required documents with copies of articles
When your company sends out copies of its articles of association, you must attach any relevant resolution, agreement, statutory enactment or court order unless they have already been incorporated into …
View legislation →Fail to issue proxy invitations to all eligible members
If your company issues proxy invitations at its own expense but does not send them to every member who has a right to vote (unless the specific exemption applies), each …
View legislation →Fail to keep company records in required form
If your company does not keep its statutory records either in hard‑copy or electronic form, or the electronic records cannot be printed out, the officers responsible are committing an offence. …
View legislation →Fail to keep indemnity provision available for inspection
If your company has a qualifying indemnity provision for a director, you must keep a copy (or written summary) at the registered office or another designated place, notify Companies House …
View legislation →Fail to keep registered office at an appropriate address
If your company does not maintain its registered office at an address that meets the statutory definition of an “appropriate address”, you and any officer who is responsible for the …
View legislation →Fail to keep statutory company records
If your company does not keep copies of members' resolutions, minutes of general meetings and sole‑member decisions for at least ten years, every officer who is responsible for the breach …
View legislation →Fail to maintain an appropriate registered email address
A company must keep its registered email address up‑to‑date and ensure it is an appropriate address where communications from Companies House will be seen. If the company does not do …
View legislation →Fail to maintain an appropriate registered office address
A company must keep its registered office at an address where official documents can be delivered and acknowledged. If the address is not appropriate and the company cannot show a …
View legislation →Fail to make charge documents available for inspection
If your company does not give notice to Companies House of where its charge documents and register of charges are kept, or refuses a creditor or member’s request to inspect …
View legislation →Fail to notify change of supervisory authority
If your company is an authorised corporate service provider and you change the Money‑Laundering supervisory authority you work with, you must tell Companies House within 14 days. Not doing so …
View legislation →Fail to notify Companies House of director changes
If your company does not give Companies House the required notice when a director is appointed, removed or when any of the director’s required information changes, you commit a criminal …
View legislation →Fail to notify Companies House of limited partnership dissolution
If you are a general partner (or, where there are no general partners, a limited partner) of a limited partnership that is dissolved, you must inform Companies House within 14 …
View legislation →Fail to notify Companies House of membership changes
If your LLP does not send the required notice to Companies House within 14 days when a member or designated member joins, leaves, or changes details, the LLP and every …
View legislation →Fail to notify Companies House of new class of members
If your company (without share capital) creates a new class of members and does not send a notice to Companies House within one month, the company and any officer responsible …
View legislation →Fail to notify Companies House of new director appointment
If you become a director of a company after it has been incorporated and you do not give the required notice to Companies House within the time limit, you commit …
View legislation →Fail to notify Companies House of share‑rights variation
If your company changes the rights attached to any of its shares (for example, voting rights or dividend rights) you must send a notice to Companies House within one month. …
View legislation →Fail to notify court of concurrent winding‑up proceedings
If you are a general partner of a limited partnership (or a managing officer of a corporate partner) and you become aware that a petition, sequestration or related debt‑arrangement application …
View legislation →Fail to notify monitor before taking insolvency steps
If a director does not give the appointed insolvency monitor notice before presenting a winding‑up petition, making an administration application, appointing an administrator, or recommending a voluntary winding‑up while the …
View legislation →Fail to notify monitor of moratorium (director)
If a company’s directors do not tell the appointed monitor, as soon as reasonably practicable, that a moratorium has started, each director who cannot show a reasonable excuse commits a …
View legislation →Fail to notify monitor of moratorium extension or end
Directors must tell the appointed monitor whenever a company’s moratorium is extended or comes to an end, as set out in the relevant sections of the Insolvency Act. If a …
View legislation →Fail to notify monitor of moratorium start
If a company’s directors do not tell the appointed monitor as soon as reasonably practicable that a moratorium has begun, each director who cannot show a reasonable excuse commits a …
View legislation →Fail to notify monitor when moratorium starts
If the directors do not tell the appointed monitor, as soon as reasonably practicable, that a moratorium has come into force, any director who cannot show a reasonable excuse commits …
View legislation →Fail to notify persons with significant control
If your company does not tell Companies House about its persons with significant control (or any related PSC duty) and you have no reasonable excuse, both the company and any …
View legislation →Fail to notify required parties as monitor
If you are the monitor appointed during a company’s moratorium and you do not, without a reasonable excuse, inform Companies House, all known creditors and the relevant pension regulators of …
View legislation →Fail to prepare and send statement of affairs to creditors
If your company decides to wind up voluntarily, the directors must, within 7 days of the resolution, prepare a prescribed statement of the company’s affairs, verify it and send it …
View legislation →Fail to prepare required energy and carbon report
If your LLP does not produce an energy and carbon report for a financial year when it is required to do so, every member of the LLP at the end …
View legislation →Fail to prevent falsification of company records
If your company keeps records in a form other than bound books, you must have adequate safeguards to stop tampering and to help spot any tampering that does occur. When …
View legislation →Fail to prevent fraud by associated persons
If a large company or partnership (a “relevant body”) does not have reasonable procedures in place to stop people who work for it, its agents or subsidiaries from committing fraud …
View legislation →Fail to provide accounts to HMRC on notice
If a limited partnership’s general partner does not prepare and send the accounts (and any required auditor’s report and evidence) that HMRC has demanded, they commit a criminal offence. Each …
View legislation →Fail to provide documents after registrar’s notice
If Companies House (the registrar) sends your company a notice that information you have filed is inconsistent with the register, you must correct the problem within 14 days by sending …
View legislation →Fail to provide information required under s.1092A
If your company does not supply information that Companies House has requested under section 1092A and you have no reasonable excuse, both the company and any officer who is in …
View legislation →Fail to provide information required under section 349
If you do not give the information or explanation that an independent assessor asks for under section 349, and it was reasonably possible to do so, you commit an offence. …
View legislation →Fail to provide information to Companies House when required
If Companies House (the registrar) sends you a written notice asking for information and you do not supply it without a reasonable excuse, you commit a criminal offence. The offence …
View legislation →Fail to provide required explanatory statement for compromise meeting
If your company arranges a creditors or members’ meeting about a compromise or reconstruction and does not attach the required explanatory statement to the meeting notice, or does not give …
View legislation →Fail to provide required member information
If a person who is (or was) a member of a company does not give the company the required information about themselves, or does not respond to a notice asking …
View legislation →Fail to publish required poll information on website
If your company appoints an independent assessor for a poll, you must put the assessor’s appointment, identity, the poll resolution (or its subject) and their report on your website. Any …
View legislation →Fail to record single‑member status in register
If your limited company has only one member, you must enter a statement in the company’s register of members showing that fact, together with the sole member’s name, address and …
View legislation →Fail to register allotment of debentures on time
If your company issues debentures and does not register the allotment with Companies House within two months, the company and any officer who is responsible become liable for a criminal …
View legislation →Fail to register charge on acquired property
When a company buys property that already has a charge which would normally need to be registered, the company must send the charge details and a certified copy of the …
View legislation →Fail to register or refuse share transfer within 2 months
If your company receives a transfer of shares or debentures and does not either register the transfer or send a written refusal with reasons within two months, you breach the …
View legislation →Fail to remove a disqualified general partner
If a limited partnership has a general partner who is disqualified under the directors’ disqualification legislation, the other general partners must take steps to ensure that disqualified person ceases to …
View legislation →Fail to send audit statement when resigning as auditor
If you stop being an auditor for a company and do not send a copy of the required audit statement to the appropriate audit authority at the same time, you …
View legislation →Fail to send court order to registrar within 7 days
When a court orders a reconstruction or amalgamation, the company must deliver a copy of that order to Companies House within seven days. If the company or any of its …
View legislation →Fail to send required notice or make false declaration under s.979
If you give a notice under section 979 (the right to buy out a minority shareholder) you must also send a copy of that notice and a statutory declaration to …
View legislation →Fail to withdraw striking‑off application when required
If your company has applied to be struck off the register and then does any of the actions listed in the law (e.g., changes its name, continues trading, disposes of …
View legislation →Falsify company books during winding up
When a company is being wound up, any officer or shareholder who destroys, alters, or falsifies the company’s books, papers or records, or makes false entries, with the intention to …
View legislation →Grant unauthorised security during insolvency moratorium
During a moratorium a company may only create security over its assets if the appointed monitor gives permission. Giving security without that consent is a criminal offence, and any officer …
View legislation →Make false representation to creditors in winding up
If a current or former officer of a company (including a shadow director) gives false information or commits fraud to persuade creditors to agree to any deal about the company’s …
View legislation →Make false request for debenture register info or disclose it improperly
If you knowingly give a misleading or false statement when requesting information from the register of debenture holders, or if you disclose that information (or fail to stop it being …
View legislation →Make false statement to Companies House
If you file a document or give a statement to Companies House that is misleading, false or deceptive in a material way and you have no reasonable excuse, you commit …
View legislation →Make false statement to Companies House (basic offence)
If you deliver a document or make a statement to Companies House that is misleading, false or deceptive in any material detail, without a reasonable excuse, you commit an offence. …
View legislation →Make unauthorised pre‑moratorium payments
During a moratorium a company may only pay more than the allowed amount if the monitor consents, a court orders it, or it is required by specific sections. If the …
View legislation →Mislead request for or improperly disclose members’ register information
If you request a company’s register of members and deliberately give a false or misleading statement, or if you have obtained that register information and let it be passed on …
View legislation →Misuse or unauthorised disclosure of HMRC information
If you receive information from HMRC under s.457 and then use it for any purpose other than investigating or deciding on a court application, or share it with anyone else …
View legislation →Obtain credit during moratorium without notifying creditor
If your company takes out credit of £500 or more while a moratorium is in force and you do not tell the creditor that the moratorium applies, you are committing …
View legislation →Omit required entry in company's register of charges
If a director, secretary or other officer knowingly lets a charge on the company’s property go unrecorded in the register of charges, the company commits a criminal offence. Conviction can …
View legislation →Provide false information to auditor or fail to comply with auditor’s request
If a person knowingly or recklessly gives an auditor a statement that is false, misleading or deceptive about information the auditor is entitled to under section 499, or if they …
View legislation →Publish auditor's report without required name statement
If your company publishes an auditor's report and fails to include the auditor’s name (or the required resolution statement), the company and any officer who is responsible for the breach …
View legislation →Publish non‑statutory accounts without required statement or with auditor’s report
If your company puts out non‑statutory accounts you must attach a clear statement that they are not statutory accounts, say whether the statutory accounts for that year have been filed …
View legislation →Submit false incorporation statement
When registering a limited liability partnership you must include a statement confirming that the required number of people have subscribed to the incorporation document. If you knowingly make that statement …
View legislation →Submit false or misleading document to Companies House
If you knowingly file a document or make a statement to Companies House that is false, misleading or deceptive in a material way, you commit a criminal offence. The offence …
View legislation →Submit false or misleading information to Companies House
If you deliver a document or make a statement to Companies House that is false, misleading or deceptive in a material way, and you have no reasonable excuse, you commit …
View legislation →Submit false or misleading information to the registrar
If you, or an officer of your firm, deliver a document or make a statement to Companies House that is false, misleading or deceptive in any material way, and you …
View legislation →Submit false or misleading summary financial statements
If a company prepares or files a summary financial statement that is false, misleading or does not comply with the Companies Act, the person responsible (usually a director) commits an …
View legislation →Unauthorised disclosure of HMRC revenue and customs information
If you (or anyone you pass the information to) disclose HMRC revenue or customs information without the required authorisation – for example after the registrar has shared it under section …
View legislation →Unauthorised disposal of property during moratorium
If your company sells, transfers or otherwise disposes of assets while it is under a moratorium and the disposal is not authorised under the rules set out in this section, …
View legislation →Use a company name after being ordered to change it
If a company has been officially told (by a relevant direction or a court order) to change its name and it continues to trade in the UK under the old …
View legislation →Use a company name suggesting foreign government connection
You must not run a business in the UK under a name that could make people think you are linked to a foreign government or an international organisation made up …
View legislation →Use a name that another company must change
If your company (or any of its officers) carries on business in the UK under a name that another company has been ordered or directed to change, and there is …
View legislation →Use or disclose protected partner information
If a limited or general partner uses or shares a partner’s protected residential address or date of birth information without the proper exception or the individual's consent, the partner (and …
View legislation →Keep copies of charge documents for inspection
Whenever your company creates a charge that must be registered, you must retain a copy of the legal document that created that charge and make it available for anyone to …
View legislation →Keep copies of charge documents for inspection
Whenever your company creates a charge that must be registered with Companies House, you need to retain a copy of the legal document that creates that charge. The copy must …
View legislation →Maintain full register of members even after electing central register
If your company chose, under s 128B, to keep shareholder details on Companies House’s central register before that option was repealed, you still have to keep a complete register of …
View legislation →Maintain the required company register
You must keep an up‑to‑date register of the information specified by the Companies Act (e.g., details of relevant legal entities or officers). The register has to be kept at the …
View legislation →Make contract copies available for inspection
If your company has signed a share‑purchase contract that was approved under the Companies Act, you must keep a copy of that contract (or a written summary if it’s not …
View legislation →Provide auditor with accurate records and all requested information
When your company is audited you must keep correct accounting records and give the auditor any documents they ask for. If you fail, the auditor will state it in the …
View legislation →Provide information and assistance to the Official Receiver
If your company is being wound up by the court and you are acting as the liquidator (but not the Official Receiver), you must give the Official Receiver any information …
View legislation →Record late compliance of a PSC notice in the PSC register
If your company receives a notice under sections 790D or 790E and you comply with it after the deadline, you must make a note of this in your People with …
View legislation →Record non‑compliance with PSC notice in the PSC register
If you have served a PSC notice under section 790E and the person you notified does not comply by the deadline, you must add a note to their entry in …
View legislation →Record restrictions notice details in your PSC register
If your company issues a restrictions notice, you must add a note about it in your People with Significant Control (PSC) register, and also note any people you could not …
View legislation →Record unidentified registrable persons in your PSC register
If you run a company and you know (or have reasonable cause to think) there is a person who should be listed on your Persons with Significant Control (PSC) register …
View legislation →Update PSC register when additional matters cease to be true
If your company has recorded any of the extra PSC details required by regulations 10‑13, you must go back to the PSC register as soon as any of those details …
View legislation →Apply correctly to remove information from the company register
If you need to take something off your company’s register – for example an old director, a past registered address or other outdated details – you must follow a set …
View legislation →Apply for re‑registration as an unlimited private company
If you want to change your public company into an unlimited private company, you must submit an application to Companies House. Once the registrar is satisfied, they will issue a …
View legislation →Apply to Companies House to re‑register as an unlimited company
If you want your private limited company to change to an unlimited company, you must apply to Companies House. Once the registrar is satisfied, they will issue a new certificate, …
View legislation →File court order and statement of capital after share‑capital reduction
When your company reduces its share capital by a court order, you must send a copy of that order and the court‑approved statement of capital to Companies House. The statement …
View legislation →File statement of capital and initial shareholdings at incorporation
When you set up a limited company that will have share capital, you must submit a statement to Companies House showing the total shares, their nominal values, any unpaid amounts …
View legislation →Issue share certificates when a share warrant is surrendered
When a shareholder hands in a share warrant, your company must provide them with a share certificate representing the shares. This ensures the shareholder’s ownership is correctly recorded and the …
View legislation →Maintain a verified registered officer for your company
If your company is classed as a “registrable relevant legal entity”, you must always have a registered officer on record who is also a relevant officer and whose identity has …
View legislation →Meet share‑capital requirements when converting to a public company
If you want to change your private company into a public one, you must make sure your share capital meets strict rules. The total nominal value must be at least …
View legislation →Obtain and keep a certificate of incorporation
When you set up a company, Companies House will issue a certificate that proves you are legally incorporated. The certificate must show your company’s name, number, incorporation date, type and …
View legislation →Record non‑compliant PSC notices in the PSC register
If your company has sent a People with Significant Control (PSC) notice under section 790D and the recipient does not comply by the deadline, you must add a note to …
View legislation →Record that no PSC is identified in your PSC register
If you believe your company has no Person with Significant Control, you still must add a note to your PSC register stating that you know or have reasonable cause to …
View legislation →Record that PSC investigation is still ongoing
If your company is still checking whether anyone holds significant control and you haven’t yet entered any PSC details, you must add a note to your People with Significant Control …
View legislation →Record unidentified or unconfirmed PSC details in the register
If you have discovered a person who may have significant control of your company but you cannot confirm all of their details, you must note this in your People with …
View legislation →Register UK person(s) authorised to receive legal documents
If your company is an overseas entity that must register details with Companies House, you need to tell them who in the UK is allowed to receive official documents on …
View legislation →Register your LLP and obtain a certificate of incorporation
If you want to set up a Limited Liability Partnership, you must apply to Companies House, send in the required paperwork and get a certificate that proves your LLP is …
View legislation →Re‑register an unlimited company as a limited company
If you run an unlimited company and wish to limit your liability, you need to apply to Companies House to change its status. Companies House will issue a new certificate …
View legislation →Send court order for early dissolution to Companies House
If a Scottish company is being wound up and a court orders it to be dissolved (or defers the date), you must forward a copy of that order to the …
View legislation →Submit statement of compliance when registering a company
When you set up a new limited company you must send a signed statement to Companies House confirming that you have met all the Companies Act registration requirements. This statement …
View legislation →Deliver draft terms to Companies House for a division
If your company is being split (a division), the directors must send a copy of the proposed division terms to Companies House. This must be done early enough for the …
View legislation →Deliver required documents correctly to Companies House
When your company needs to send paperwork to Companies House, you must do it properly and on time. That includes filing annual accounts, changes of director or registered office, and …
View legislation →Disclose qualifying indemnity provisions in the directors' report
If your company has any qualifying third‑party or pension‑scheme indemnity arrangements that benefit your directors (or directors of an associated company), you must state this in the directors' report. The …
View legislation →Ensure accuracy of statutory reports and statements
As a director you must make sure the strategic report, directors' report, remuneration report and any corporate‑governance statement are truthful, not misleading and contain everything the law requires. If you …
View legislation →Ensure auditor’s report on annual accounts is provided to members
Each year you must make sure the auditor’s report on your company’s accounts is prepared and sent to the right people – for a private company the copies must be …
View legislation →File required documents with Companies House for overseas companies
If your overseas company must register under section 1046 of the Companies Act 2006, you must treat it the same as a UK‑registered company for any filing duties in the …
View legislation →Include required details in annual individual accounts
When you prepare your company’s individual accounts you must show the part of the UK where the company is registered, its registration number, whether it is public or private and …
View legislation →Include required related‑undertaking disclosures in your accounts
When you prepare your company’s financial statements you must add notes that disclose information about any related undertakings, exactly as set out in Schedule 4 of these Regulations. If a …
View legislation →Notify registrar of any changes to your application information
If you apply to have a person's residential address kept private from credit reference agencies, you must promptly inform the registrar in writing of any change to the details or …
View legislation →Notify the registrar of any changes to your application information
If your company (or you as an individual) has made an application under regulation 36, 37 or 38 to protect a person's secured information, you must tell Companies House in …
View legislation →Obtain independent valuation and report for non‑cash share consideration
If your company issues shares and the payment includes assets, services or any other non‑cash items, you must have an independent valuer assess the value and produce a detailed report. …
View legislation →Prepare and adopt directors' explanatory report for any compromise or arrangement
If your company is carrying out a compromise or arrangement (for example a merger, share‑exchange or other scheme of arrangement), the directors must produce a detailed explanatory report. The report …
View legislation →Prepare and circulate final winding‑up account
When your company’s affairs are fully wound up, the liquidator must draw up a final account showing how the winding‑up was carried out and how the company’s assets were disposed …
View legislation →Prepare and distribute final winding‑up account
If your company is being wound up by the court and a licensed liquidator (not the official receiver) is in charge, the liquidator must draw up a final account showing …
View legislation →Prepare and distribute progress reports during liquidation
If your company goes into liquidation, the appointed liquidator must produce a progress report for each prescribed period and send a copy to the company’s members and all creditors who …
View legislation →Prepare and file group accounts with required information
If your business is the parent of a group of companies, you must each year produce consolidated group accounts that include a balance sheet and profit‑and‑loss statement for the parent …
View legislation →Prepare and file the final winding‑up account
When your company’s liquidation is complete, the liquidator must produce a final account showing how the winding‑up was carried out, send copies to shareholders and creditors, give creditors a notice …
View legislation →Prepare and send regular progress reports during liquidation
If your company is being wound up and a liquidator has been appointed, the liquidator must produce a progress report for each prescribed reporting period. They must also copy the …
View legislation →Prepare and send statement of affairs to creditors
If you are acting as the liquidator and decide the company cannot pay its debts within the period set by the directors, you must, within 7 days, prepare a full …
View legislation →Prepare and share annual Independent Supervisor report
If your company has an Independent Supervisor, you must make sure they write a report once a year about how they carried out their duties. That report must be passed …
View legislation →Prepare annual accounts in the prescribed format for insurance companies
If you run an insurance company, each financial year you must draw up a balance sheet and profit‑and‑loss account that follow the exact formats set out in Schedule 3. All …
View legislation →Prepare annual individual accounts using the prescribed formats
Every year your company must produce a balance sheet and a profit‑and‑loss account that follow the exact layouts set out in the Companies (Accounts and Reports) Regulations. The accounts must …
View legislation →Prepare directors’ remuneration report with required Schedule 8 information
If your company is listed on a stock exchange, the directors must produce a remuneration report each year that includes every piece of information set out in Schedule 8 of …
View legislation →Prepare directors’ report with required disclosures
Each year your company must produce a directors' report as part of its annual accounts. The report must contain every item listed in Schedule 7 of the Companies (Accounts and …
View legislation →Prepare directors' statement and auditor's report for capital payments
When your company wants to make a permitted capital payment – for example, buying back its own shares – the directors must produce a written statement that sets out the …
View legislation →Prepare group accounts in the Schedule 6 format
If you are a director of a parent company that prepares group accounts under the Companies Act, you must produce a consolidated balance sheet, profit and loss account and accompanying …
View legislation →Prepare insurance company accounts in the required format
If your business is an insurance company and you are preparing stand‑alone Companies Act accounts, you must lay out the balance sheet, profit and loss account and notes exactly as …
View legislation →Prepare supplementary material for your strategic report
If your company prepares a strategic report as part of its annual accounts (i.e. you are a large company that must include one), you must also produce supplementary material. This …
View legislation →Provide information to monitor as requested
If a court‑appointed monitor is overseeing your company’s insolvency, you as a director must give the monitor any information they ask for. The information has to be supplied promptly – …
View legislation →Report changes to trust beneficiaries to Companies House
If your business is a registered overseas entity and the people who benefit from a trust you control change, you must tell Companies House about those changes. The information has …
View legislation →Report material changes of assets during a merger
If your company is part of a merger, the directors must tell the shareholders and the other companies involved about any significant changes to assets or liabilities that occur after …
View legislation →Seek nominations for a permanent liquidator and report to the court
If a Scottish court makes a winding‑up order for your company, it will appoint an interim liquidator. That interim liquidator must, within 28 days, ask the company’s creditors (and, unless …
View legislation →FCA 204 obligations
Make sure your pension scheme order names the trustee corporation as trustee
If you set up a pension scheme for your staff, you must put a rule into the scheme order that the trustee corporation you created (under section 75) will be …
View legislation →Assess and record proliferation financing risks
If your business is covered by the Money Laundering Regulations, you must identify and evaluate any risk that your customers, products, locations or delivery methods could be used to fund …
View legislation →Carry out and record a money‑laundering risk assessment
You must identify and evaluate the risks of money laundering and terrorist financing that affect your business. This includes looking at who your customers are, where you operate, what products …
View legislation →Apply simplified due diligence only where risk is low
You may use lighter AML checks on a customer or transaction only if you have assessed it as a low risk for money laundering or terrorist financing. Even then you …
View legislation →Apply strong customer authentication and protect users’ credentials
If your business provides payment services, you must use strong customer authentication (SCA) whenever a customer accesses their account online, makes an electronic payment, or performs any remote action that …
View legislation →Avoid clauses that bind a person to a future regulated credit agreement
If you include a term in any contract that obliges a consumer to later enter a regulated credit or hire agreement, that part of the contract is automatically void. Your …
View legislation →Be able to respond quickly to authorised law‑enforcement enquiries
If your business provides payment services, you must have systems and trained staff in place so you can answer any questions from accredited investigators, Scottish Ministers' enforcement officers, or police …
View legislation →Block only exact authorised amounts and release funds promptly
If your business provides card‑based payment services and a transaction is started by the payee but the amount isn’t known when the payer authorises it, you must not hold (block) …
View legislation →Charge customers only where permitted and ensure charges are paid correctly
If your business provides payment services, you may only levy fees that are allowed by the regulations, that the customer has agreed to, and that reflect your actual costs. You …
View legislation →Check and obtain required information before transferring cryptoassets
When your business receives a cryptoasset from another cryptoasset firm, you must make sure you have all the information that Regulation 64C requires before you move it on. If any …
View legislation →Do not charge excessive interest on default
If your business provides a regulated consumer credit agreement, you must not charge the borrower interest on any overdue amount at a rate higher than the interest rate built into …
View legislation →Ensure credit‑tokens are properly accepted before liability arises
If your business issues credit‑tokens (e.g., vouchers or store credit), you can only be held liable for their use once you have accepted the token. Acceptance happens when the token …
View legislation →Ensure one creditor satisfies all Act requirements when there are multiple creditors
If a credit deal involves more than one creditor or owner, you only need to make sure the Consumer Credit Act's obligations are carried out for any one of them. …
View legislation →Ensure payment‑system access rules are fair and proportionate
If your business is an authorised or registered payment service provider, any rules you set for who can join or use a payment system must be objective, proportionate and non‑discriminatory. …
View legislation →Ensure security enforcement complies with Consumer Credit Act limits
If your business gives a security (such as a mortgage, guarantee or pledge) for a consumer credit agreement, you must not enforce that security to obtain a better deal than …
View legislation →Establish, maintain and update AML policies, controls and procedures
You must have written policies, controls and procedures that identify and manage the risk of money laundering and terrorist financing in your business. These must be proportionate to the size …
View legislation →Execute payments in agreed currency and disclose conversion charges
When you run a payment service or sell a transaction that involves changing currency, you must make sure the payment is carried out in the currency the parties agreed. If …
View legislation →Follow FCA supervisory directions
If the FCA (or other supervisory authority) gives your company a direction, you must comply. The direction can stop or end a business relationship, a type of transaction, or even …
View legislation →Grant credit only under strict conditions
If your business is an authorised or small payment institution and you decide to give credit as part of a payment service, you must only do so as ancillary credit …
View legislation →Handle unredeemed pawns according to the law
If you run a pawn‑broking or secured loan business and a customer does not redeem their pawn by the end of the redemption period, you must act. Depending on the …
View legislation →Handle withdrawal notices for prospective consumer credit agreements
If you are a credit provider, credit‑broker or act on behalf of a borrower, you must accept any written or oral notice that a party wants to pull out of …
View legislation →Implement and maintain AML policies across the whole group
If your business is the parent of a group, you must make sure the anti‑money‑laundering policies, controls and procedures required by the Regulations are applied to every subsidiary and branch, …
View legislation →Include delivery demand in default notice and request surrender before legal action
If you sell goods on a hire‑purchase, conditional sale or consumer hire agreement and need to take court action to get them back, you must have asked the buyer in …
View legislation →Maintain required capital levels at all times
If your business is authorised as a payment institution, you must always hold enough own funds to meet the higher of the regulator‑set initial capital or the amount calculated under …
View legislation →Make funds available to payee immediately and credit/debit on the correct day
If you operate a payment service (e.g., a bank or payment platform), you must credit the payee’s account by the business day the money reaches your own account and make …
View legislation →Manage operational & security risks and report annually to the FCA
If your business provides payment services, you must put in place a risk‑management system that identifies, controls and mitigates operational and security risks, and you need clear procedures for handling …
View legislation →Manage termination of payment services framework contracts
If you want to end your payment‑service agreement, you must give any notice the contract requires (the notice period cannot be longer than one month). Check that any termination fee …
View legislation →Obtain explicit user consent before handling personal data
If you run a payment service, you must not look at, use or keep any customer's personal data unless the customer has given you clear, explicit permission. Put a system …
View legislation →Provide account information to authorities under a monitoring order
If a court issues an account‑monitoring order, your bank (or other financial institution) must hand over the specified account details of the named person to the appropriate officer. You must …
View legislation →Provide customers with ATM withdrawal charge information
If your business operates ATMs or offers cash‑withdrawal services covered by the regulations, you must tell customers about any fees before they make the withdrawal and again when they receive …
View legislation →Provide objective, non‑discriminatory access to payment accounts
If you run a credit institution (bank), you must allow authorised payment service providers to use your payment‑account services on a fair, objective and proportionate basis. When they ask, you …
View legislation →Provide payment‑service information clearly and accessibly
When you supply information to customers about a payment you are handling, you must make it easy for them to get. If they ask, you must give it on paper …
View legislation →Provide required pre‑contract information to payment service users
Before you sign a framework contract with a customer, you must give them a full set of information about your business, the payment service, any charges, how communication will work, …
View legislation →Put in place governance and resources for AML supervisory duties
If your organisation acts as a self‑regulatory body that supervises firms or individuals under the Money Laundering Regulations, you must set up independent supervisory functions, handle sensitive information correctly, staff …
View legislation →Refund unauthorised payments and restore accounts promptly
If a payment processed by your business was not authorised by the customer, you must give the payer back the money and put their account back to the state it …
View legislation →Register agents with the FCA and keep their details up‑to‑date
If you provide payment services in the UK, you can only use an agent that is on the FCA’s register. You must apply to the FCA with the required information …
View legislation →Request AML information for unhosted wallet transfers
If your crypto‑asset business processes an unhosted wallet transfer, you must ask the customer for the AML information set out in the regulations. For transfers of €1,000 or more where …
View legislation →Request refunds within 8 weeks and supply required information
If you’ve paid for goods or services and want your money back, you must ask your payment service provider for a refund within 8 weeks of the charge. You may …
View legislation →Schedule automatic re‑enrolment dates with required intervals
As an employer you must make sure that each employee’s automatic re‑enrolment into the workplace pension is set at least three years after their original enrolment date, and you cannot …
View legislation →Secure payment instruments and manage loss notifications
If your business issues cards, virtual wallets or any other payment instrument, you must keep the user’s personal security details secret and never send an instrument the user hasn’t asked …
View legislation →Treat indirect access requests to payment systems fairly and give reasons if refused
If your business runs a designated payment system and a fellow authorised or registered payment service provider asks to send payments through it, you must handle the request objectively, proportionately …
View legislation →Treat ineffective securities as void and return assets
If a security you have taken on a regulated credit agreement is ruled ineffective under the Consumer Credit Act, you must treat it as if it never existed. You must …
View legislation →Use payment accounts only for payment transactions
If your business is an authorised or small payment institution, you must only use the payment accounts you hold to carry out payment transactions. You cannot use those accounts for …
View legislation →Use payment instruments properly and protect security credentials
If your business has been issued a payment card, virtual payment token or any other payment instrument, you must use it only in line with the provider’s rules and immediately …
View legislation →Verify customer and beneficial‑owner identity before doing business
When you start a new business relationship, open an account or carry out a transaction, you must check the identity of the customer, anyone acting for them and any beneficial …
View legislation →Give arrears notices on time under consumer credit agreements
If your business provides consumer credit (fixed‑sum or running‑account agreements), you must send the debtor a notice of any sums in arrears within the time limits set out in the …
View legislation →Give creditor notice and wait 14 days before applying for a time order
If your business wants to apply to the court for a time order (a change to the payment schedule) on a regulated credit agreement, you must first send a written …
View legislation →Notify customers when refusing a payment order
If your business provides payment services and you refuse to carry out a customer's payment order, you must tell the customer that the payment was refused, explain why (if you …
View legislation →Notify FCA before outsourcing and keep controls in place
If your payment business wants to outsource any part of its payment services, you must tell the FCA before the contract starts and you must make sure the outsourcing does …
View legislation →Notify FCA if limited network exclusion payments exceed €1m
If your business provides payment services that fall under the limited network exclusion and the total value of those transactions goes over €1 million in any 12‑month period, you must …
View legislation →Notify FCA of significant changes to your payment services business
If you run an authorised payment institution, a small payment institution or a registered account information service provider, you must tell the FCA as soon as you become aware of …
View legislation →Notify the Commissioners within 30 days if you want a review
If the Money Laundering Commissioner offers to review a decision that affects your business, you must tell them you accept the offer within 30 days. If you have already appealed …
View legislation →Notify the NCA when you receive a money‑laundering disclosure request
If the National Crime Agency (or another authorised person) asks your business for information because they suspect someone of money laundering, you must send a formal notification. The notification must …
View legislation →Notify users of contract or rate changes at least two months in advance
If you provide payment services, you must give your customers written notice at least two months before any change to the contract terms or the information in Schedule 4. If …
View legislation →Notify your payment provider of unauthorised or incorrect payments
If you discover a payment that was not authorised by you or was processed incorrectly, you must tell your payment service provider as soon as possible and certainly within 13 …
View legislation →Provide arrears notice to borrowers under running‑account credit agreements
If you lend on a running‑account credit agreement (for example a store card or revolving credit) and a customer misses two consecutive scheduled payments after having made at least two …
View legislation →Provide debtor with a copy of the overdraft agreement
When you grant an authorised overdraft (business or personal) you must give the borrower a document that sets out the terms of the agreement. This copy must be handed to …
View legislation →Provide debtor with copy of signed credit agreement
When you create a regulated credit agreement that is an excluded agreement, you must give the debtor a copy of the signed agreement (and any documents it refers to). If …
View legislation →Provide debtor with notice of cancellation rights
When you enter into a cancellable credit or hire agreement, you must give the borrower a clear notice that explains their right to cancel, how to do it and who …
View legislation →Provide prescribed pre‑contract information to borrowers
Before you sign any regulated consumer credit agreement (except deferred‑payment credit agreements), you must give the borrower the information the regulations require, in the format they specify. If you fail …
View legislation →Serve surety with copy of default notice
If you send a default notice (or a notice under sections 76(1) or 98(1)) to a debtor or hirer, you must also give a copy of that notice to any …
View legislation →Appeal a Commissioner decision within the prescribed time
If your business receives a decision from the Money Laundering Commissioner and you want to contest it, you must lodge an appeal to the tribunal within the time limits set …
View legislation →Comply with any PCML code of practice in force
If a code of practice is issued under the Proceeds of Crime Act 2002, you must follow its requirements whenever you carry out any function covered by the Act (for …
View legislation →Deliver property and documents as ordered under an interim receiving order
If a court issues an interim receiving order that covers assets you own, you must hand over those assets – and any documents relating to them – to the place …
View legislation →Do not block AIS or PIS where you are non‑compliant
If your business provides account‑servicing (e.g., a bank) and has not yet met the required technical standards, you must not refuse or hinder customers from using account information services (AIS) …
View legislation →Do not enter premises to repossess goods without a court order
If your business is a creditor under a regulated hire‑purchase, conditional sale or consumer hire agreement, you must not go onto the debtor’s premises or land to take back the …
View legislation →Ensure statements/notices under the Consumer Credit Act are accurate
If you give a customer a statement or notice that falls under sections 77, 78, 79, 97, 107, 108, 109 or 103 of the Consumer Credit Act, that statement becomes …
View legislation →Keep FCA warning notices confidential
If the FCA sends your business a warning notice under the Money Laundering Regulations, you must not publish the notice or any details about it. This means you cannot put …
View legislation →Make FCA information leaflet freely available to customers
If your business provides payment services, you must give customers free access to the FCA’s consumer‑rights leaflet. It should be posted on your website (if you have one), available in …
View legislation →Provide data‑protection statement to new customers
When you start a business relationship or an occasional transaction with a new customer, you must give them a clear statement that any personal data you collect will only be …
View legislation →Provide prior general information before framework contracts
If your business provides payment services, you must give your customers the information set out in Schedule 4 before they are bound by a framework contract. If the contract is …
View legislation →Provide required payment information immediately after initiating a payment order
If your business offers a payment initiation service, you must instantly give the payer (and, where relevant, the payee) confirmation that the payment order was received, a reference they can …
View legislation →Provide required pre‑contract information to payment service users
If your business provides single payment services you must give customers certain key details – like the identifier they need, how long the payment will take, any charges and the …
View legislation →Provide users with required information and charge breakdown
If your business offers account‑information services, you must give each user the information set out in Schedule 4 that relates to the service and clearly show any fees you charge, …
View legislation →Request a review out of time
If the regulator offers you a review of a decision but you don’t accept the offer in the time you’re given, you can still ask to have it reconsidered – …
View legislation →Respond to the PSR within 21 days when a compliance failure is proposed
If the Payment Systems Regulator is planning to publish a compliance failure about your business or to impose a penalty, it must first give you written notice. You then have …
View legislation →Seek court enforcement order when a debtor dies
If a customer who owes you money under a credit agreement dies, you must apply to the court for an enforcement order if you cannot be sure the debt will …
View legislation →Take required action before the default‑notice deadline
If you get a default notice under a consumer credit agreement, you must carry out the specific step set out in that notice (the action listed in section 88 (1)(b) …
View legislation →Terminate agreement and refund if goods are recovered unlawfully
If your business takes back goods in breach of section 90 of the Consumer Credit Act (for example, under a hire‑purchase agreement), the credit agreement automatically ends. You lose any …
View legislation →Use a court order to enforce credit agreements or surety payments
If you run a business that lends money or guarantees payments, the Consumer Credit Act says you can only enforce those contracts or guarantees by getting a court order. In …
View legislation →Accept and process early repayment requests
If a customer wants to pay off their consumer credit agreement early, you must accept their notice (even if it is spoken) and the payment. You then need to calculate …
View legislation →Charge only simple interest on default sums
If a customer (debtor) fails to pay and you issue a default sum, you may only add simple interest – no compound or other types of interest. Make sure your …
View legislation →Compensate other payment providers for losses you cause
If your business acts as a payment service provider or intermediary and a loss occurs because you failed to meet the rules on unauthorised or defective payments (or did not …
View legislation →Comply with court time orders for payment or remedy
If a court issues a time order under the Consumer Credit Act, you must pay the debt in the instalments set out or fix any breach of the credit agreement …
View legislation →Do not debit payments before receiving the payment order
If your business provides payment services, you must wait until you have actually received a customer's payment order before taking money from their account. "Receipt" is the moment the order …
View legislation →Do not revoke a payment order after it’s been received
If your business sends a payment, you cannot cancel it once the payer’s payment‑service provider has received the order (or after the revocation deadline for direct debits and scheduled payments). …
View legislation →Ensure full payment amount is transferred and fees are disclosed
When you act as a payment service provider, you must pass on the whole amount the customer intends to pay – you can’t take any of it as a fee …
View legislation →Forward notices or payments received as an agent to the creditor
If your business receives a notice or a payment on behalf of a creditor under a regulated consumer credit agreement, you must pass that notice on or send the money …
View legislation →Handle cancellations of consumer credit agreements correctly
If you offer credit to consumers, you must still enforce repayment and interest even after the creditor cancels the credit contract. Debtors may repay without interest if they do so …
View legislation →Inform customers of any payment charges or reductions before the transaction
If your business receives a payment (you are the payee) or you provide payment services, you must tell the other party about any fee you will charge or any discount …
View legislation →Make funds available immediately to payees without an account
If your business provides payment services and you accept money for a customer who does not have a payment account with you, you must release that money to the customer …
View legislation →Pay creditor the calculated amount when a hire‑purchase is terminated
If your business ends a hire‑purchase or conditional‑sale agreement, you must pay the creditor the amount set out in the Consumer Credit Act – usually half the total price minus …
View legislation →Pay insurance claims promptly
When a policyholder lodges a claim, your insurance business must pay any amount that is due within a reasonable time, allowing a sensible period to investigate and assess the claim. …
View legislation →Pay restitution if ordered by the FCA
If the FCA decides you must repay money (or distribute it to others) under the Payment Services Regulations, you will first receive a warning notice and can make representations. If …
View legislation →Provide a rebate on early settlement of credit charges
If you lend money under a regulated consumer credit agreement, you may be required by regulation to give the borrower back a portion of the charges if they pay off …
View legislation →Provide pre‑payment information to payers on request
If a customer asks for details before they make a payment under a framework contract, you must tell them how long the payment could take, what fees they will be …
View legislation →Provide prompt availability of cash deposits
If you run a payment service and a customer puts cash into their account in the same currency, you must make the money available straight away for consumers, micro‑enterprises and …
View legislation →Provide transaction details to payee immediately after payment
When your business acts as a payment service provider and a payment is completed, you must instantly give the payee a clear breakdown of the transaction. This includes a reference, …
View legislation →Refund and compensate for failed payment‑initiation transactions
If a customer uses a payment‑initiation service and the payment is not carried out, is defective or is late, the bank (or other account‑servicing provider) must refund the customer and …
View legislation →Refund and correct defective or late payer‑initiated payments
If your business provides payment services and a customer’s payment that they started themselves is not carried out, is faulty, or arrives late, you must quickly refund the money and …
View legislation →Refund charges and interest for delayed payments
If you run a payment service, you must pay back any fees and interest that a customer would have to cover when a payment order is delayed under regulation 86(2B). …
View legislation →Refund unauthorised or over‑charged payee‑initiated payments
If a customer makes a payment where the amount wasn’t fixed beforehand and they have been charged more than they could reasonably expect, you must refund the full amount. The …
View legislation →Reimburse user for charges and interest caused by payment failures
If your business provides payment services and a transaction is not carried out, is defective or delayed, you must pay back any fees the customer was responsible for and any …
View legislation →Accept or solicit a bribe (passive bribery)
If your business or its employees request, agree to receive, or actually take a financial or other advantage with the aim of influencing a decision or action improperly – or …
View legislation →Acquire, use or possess criminal property
If your business acquires, uses or holds property that is the proceeds of a crime you commit an offence, unless one of the specific defences in the law applies (e.g., …
View legislation →Assault an accredited financial investigator
If anyone physically assaults a financial investigator who is accredited and is using a statutory power (for example, to search or seize assets), they commit a criminal offence. On conviction …
View legislation →Assault or obstruct a counter‑terrorism financial investigator
If you physically assault a counter‑terrorism financial investigator who is carrying out their statutory powers, or if you deliberately resist or block them while they are exercising those powers, you …
View legislation →Assault or obstruct officers executing a search warrant
If you or someone acting for your business assaults, resists or deliberately blocks a National Crime Agency officer, a Financial Conduct Authority officer, or a relevant Director’s staff who are …
View legislation →Bribe a foreign public official
If you (or your business) offer, promise or give any financial or other advantage to a foreign public official – directly or through a third party – with the intention …
View legislation →Canvass credit‑brokerage or debt services off‑premises
If you or your business approach customers away from your shop or place of business to promote credit‑brokerage, debt‑adjusting, debt‑counselling or credit‑information services, you are committing an offence. Conviction can …
View legislation →Canvass debtor‑creditor agreements off trade premises
If you approach a potential borrower and try to get them to sign a debtor‑creditor agreement while you are outside your place of business (or you make a follow‑up visit …
View legislation →Canvass debtor‑creditor agreements off‑trade premises
If you approach people on the street or in public places to offer debtor‑creditor agreements, you breach the Consumer Credit Act. On conviction you can receive up to a year’s …
View legislation →Carry out unauthorised payment services
If your business provides a payment service in the UK without a valid FCA authorisation or registration – or pretends to have one – you are deemed to have broken …
View legislation →Collect or possess information useful to terrorism
If you (or anyone in your business) collect, record, possess or view any document or electronic record that could be useful to someone planning a terrorist act, you are committing …
View legislation →Commit a lifestyle offence (e.g., drug trafficking, money laundering)
If your business is involved in any of the serious crimes listed in Schedule 2 – such as drug or arms trafficking, money laundering, terrorism, slavery, human trafficking, counter‑feiting, intellectual‑property …
View legislation →Commit terrorist bombing abroad
If you or your company carry out a terrorist bombing or any other act of terrorism outside the United Kingdom, and that act would be an offence if it had …
View legislation →Conceal, convert, transfer or remove criminal property
If your business hides, disguises, moves, or gets rid of assets that are the proceeds of crime, you commit an offence under the Proceeds of Crime Act. The offence applies …
View legislation →Corporate liability for bribery with senior officer consent
If your company commits a bribery offence (under sections 1, 2 or 6 of the Bribery Act) and it is done with the consent or connivance of a senior officer …
View legislation →Deal in unauthorised decoders
If your business makes, imports, sells, rents, possesses, installs, maintains or advertises a decoder that can bypass pay‑walls on encrypted broadcasts for commercial purposes, you commit a criminal offence. A …
View legislation →Direct a terrorist organisation
If you, or anyone acting on your behalf, direct the activities of a group that is involved in terrorism, you commit a criminal offence. The offence applies no matter what …
View legislation →Disclose confidential AML information
If you reveal information that is protected under the Money Laundering Regulations (i.e., you breach the confidentiality duty in regulation 52A), you commit a criminal offence. On a summary conviction …
View legislation →Disclose information that could prejudice a criminal investigation (regulated sector)
If your business operates in a regulated sector and you reveal information that you received as part of that business to the police, HMRC, a nominated officer or an authorised …
View legislation →Disclose or destroy evidence to prejudice a confiscation or money‑laundering investigation
If you knowingly (or even suspect) that a police or regulator is carrying out a confiscation, civil recovery, frozen‑funds, crypto‑asset, exploitation‑proceeds, or money‑laundering investigation, it is an offence to give …
View legislation →Disclose or interfere with information relating to a terrorist investigation
If you knowingly share, tip‑off or tamper with material that could prejudice a police terrorist investigation – or the follow‑up investigation from a disclosure under sections 19‑21B or 38B – …
View legislation →Elicit, publish or communicate info about armed forces or police useful to terrorists
If your business or anyone acting for you tries to obtain, attempt to obtain, publish or share personal information about a member of the armed forces, intelligence services or a …
View legislation →Facilitate acquisition, retention, use or control of criminal property
If you enter into or are involved in an arrangement that you know or suspect helps someone obtain, keep, use or control property that is the proceeds of crime, you …
View legislation →Facilitate retention or control of terrorist property
If your business arranges, or is involved in, any scheme that helps another person keep or control terrorist property – for example by hiding it, moving it out of the …
View legislation →Facilitate terrorist financing outside the UK
If you (or your business) do something abroad that would be a terrorist‑financing offence under sections 15‑18 of the Terrorism Act if it were done in the UK, you are …
View legislation →Fail to comply with a customer information order or give false information
If your financial institution does not follow a customer information order without a reasonable excuse, or if it knowingly or recklessly provides a false or misleading statement when trying to …
View legislation →Fail to comply with a disclosure order
If a person is served with a written notice under a disclosure order and does not do what the notice requires – such as answering questions, giving information or producing …
View legislation →Fail to comply with a disclosure order
If you do not follow a disclosure order – for example, you fail to give the information the order requires – and you have no reasonable excuse, you commit an …
View legislation →Fail to comply with a disclosure order or give false information
If you, as a business or individual, do not follow a disclosure order – for example, failing to provide required information about assets – or you deliberately give a false …
View legislation →Fail to comply with money‑laundering requirements
If you breach any AML requirement that applies to you – for example by not following FCA guidance or other supervisory guidance approved by the Treasury – you commit a …
View legislation →Fail to comply with search requirement or obstruct a search
If you (or your employees) do not follow a lawful requirement from an authorised officer during a search of premises, or you deliberately try to block or frustrate that search, …
View legislation →Fail to disclose credit reference agency details
If you are a creditor, owner or negotiator and you decide not to proceed with a regulated credit agreement because of information from a credit reference agency, you must tell …
View legislation →Fail to disclose money‑laundering information as a nominated officer
If a person who has been nominated to receive a money‑laundering disclosure (under s.337 or s.338) knows or suspects someone is laundering money and does not pass that information to …
View legislation →Fail to disclose money‑laundering information in a regulated sector
If you work for a business that is in a regulated sector and you know or reasonably suspect that someone is involved in money‑laundering, and you receive information in the …
View legislation →Fail to disclose suspected terrorism information
If, in the course of your business or employment, you suspect that someone has committed a terrorism offence (sections 15‑18) and you base that suspicion on information you received through …
View legislation →Fail to disclose terrorism‑related information
If you know or believe you have information that could materially help prevent a terrorist act or assist the police in catching someone involved in terrorism, you must tell a …
View legislation →Fail to obey police cordon order
If a police officer tells you or your staff to leave a cordoned area, move a vehicle, or stop access and you do not comply, you commit a criminal offence. …
View legislation →Fail to prevent bribery by associated persons
If anyone linked to your company (e.g. an employee, agent or subsidiary) offers or receives a bribe to win or keep business, your company can be convicted unless you can …
View legislation →Fail to provide consumer file on request
If a credit reference agency does not give a consumer a copy of their credit file (or a notice that no file exists) within the time limit after a written …
View legislation →Fail to provide location of goods when requested
If your business is a debtor or hirer under a regulated consumer credit agreement and a creditor or owner sends you a written request for the whereabouts of the goods, …
View legislation →Fail to stop a vehicle when required
If a police officer exercising stop‑and‑search powers tells you or your driver to stop a vehicle and you do not comply, you have committed an offence. A conviction in the …
View legislation →Fail to supply copies of pledge agreements
If you take a pledge or other security as part of a consumer credit agreement and do not give the borrower a copy of the pledge agreement (or the other …
View legislation →Give false or misleading information to the FCA or PSR
If you knowingly or recklessly supply information that is false or materially misleading to the Financial Conduct Authority or the Payment Systems Regulator – or pass such information to someone …
View legislation →Incite another to commit terrorism abroad
If you encourage, persuade or otherwise incite someone to carry out a terrorist act overseas – an act that would be murder, wounding with intent, poisoning, using explosives or damaging …
View legislation →Incite terrorism abroad (Scotland)
If you encourage or persuade anyone to carry out a terrorist act outside the UK that would be murder, serious assault or reckless conduct causing injury if it happened in …
View legislation →Incite terrorism abroad that would be an offence in Northern Ireland
If you encourage or persuade someone to carry out a terrorist act outside the United Kingdom, and that act would amount to murder, wounding with intent, poisoning, using explosives or …
View legislation →Invite, receive or provide funds for terrorism
If you or anyone acting for your business invites, accepts, or gives money or other property that you know, or have reasonable cause to suspect, will be used for terrorist …
View legislation →Make a false statement under oath (perjury)
If a person gives false testimony while under oath, they commit perjury under the Perjury Act 1911. A conviction can lead to imprisonment, an unlimited fine, or both.
View legislation →Make false claim you are a payment service provider
If you describe yourself, or behave in a way that suggests, you are a regulated payment‑service provider or exempt when you are not, you commit an offence. On conviction you …
View legislation →Make funds available for terrorist use
If your business (or you personally) arranges for money or other property to be provided to someone, knowing or having reasonable cause to suspect it will be used for terrorism, …
View legislation →Make insurance payment in response to terrorist demands
If an insurer pays out under a policy for money or property that has been handed over because of a terrorist demand – and the insurer knows or has reasonable …
View legislation →Obstruct an immigration officer
If you or anyone acting for your business deliberately resists or blocks an immigration officer who is exercising a statutory power (such as searching, seizing cash or crypto‑assets, or detaining …
View legislation →Obtain compensation by deception
If you (or your business) lie, mislead or withhold material facts to receive compensation – or a larger amount of compensation – for damage caused by a terrorist act, you …
View legislation →Offence under sections 327‑329 of the POCA
If you commit any offence covered by sections 327, 328 or 329 of the Proceeds of Crime Act 2002 you can be prosecuted. On conviction you may be sentenced to …
View legislation →Offer or give a bribe to induce improper performance
If a person or a company offers, promises or gives any financial or other advantage to another person with the intention of persuading them to act improperly (or to reward …
View legislation →Officer liable for corporate copyright offence
If your company commits a copyright infringement and a director, manager, secretary or any other officer consents to it or looks the other way, that officer is also guilty of …
View legislation →Officer liable for corporate money‑laundering offence
If your company commits a money‑laundering offence, any officer who gave consent, turned a blind eye or was negligent is also guilty. The officer can be prosecuted and faces the …
View legislation →Park vehicle where prohibited or refuse police order to move
If you or someone in charge of a company vehicle parks in a place that a terrorism‑related prohibition or restriction (under section 48) applies, you commit an offence. The same …
View legislation →Possess items for terrorist purposes
If you or your business hold an article and there is reasonable suspicion that it is intended for planning, preparing or carrying out a terrorist act, you are committing an …
View legislation →Prejudice a money‑laundering investigation
If you knowingly disclose information or destroy/hide documents that are likely to prejudice an FCA, PRA, PSR or other appropriate officer’s investigation into a possible breach of the Money‑Laundering Regulations, …
View legislation →Provide false information under an unexplained wealth order
If you give a statement that you know is false, or are reckless about it being false, when trying to comply with an unexplained wealth order, you commit a criminal …
View legislation →Provide or receive weapons training for terrorism
If your organisation gives instruction or training in making or using firearms, explosives, radioactive material, or chemical, biological or nuclear weapons – or if it receives such training or invites …
View legislation →Provide unauthorised payment services
If your business offers a payment service in the UK without being an authorised payment institution, a small payment institution, a registered account information service provider, an exempt credit or …
View legislation →Receive broadcast programmes fraudulently to avoid payment
If you or your company dishonestly receive a TV or radio programme that is broadcast from the UK and do so with the aim of avoiding any charge for the …
View legislation →Send credit‑related circulars to minors
If your business sends any document inviting a child or young person to borrow money, obtain goods or services on credit, or seek credit advice, with a view to making …
View legislation →Supply, produce or import controlled drugs
If your business manufactures, supplies, possesses with intent to supply, imports, exports or otherwise deals with controlled drugs in breach of the Misuse of Drugs Act 1971 (or related customs …
View legislation →Support a proscribed terrorist organisation
If your business invites, expresses support for, arranges, manages or speaks at a meeting that supports a proscribed terrorist group, you commit a criminal offence. The offence can be tried …
View legislation →Take pawn from a minor
If you accept an article in pawn from someone you know is a child (or appear to be one), you are committing a criminal offence. The law treats this as …
View legislation →Use or possess money/property for terrorism purposes
If your business uses money or other property to support terrorism, or holds money/property when you intend it to be used for terrorism (or have reasonable cause to suspect it …
View legislation →Wear, display or publish material suggesting support for a proscribed terrorist group
If you or anyone on your premises wears clothing, displays an item, or publishes a still or moving image that could lead a reasonable person to suspect you are a …
View legislation →Wilfully obstruct a terrorist investigation search
If you or someone acting for your business deliberately blocks or interferes with a police search carried out under a terrorist investigation (e.g. refusing entry, hiding or destroying material), you …
View legislation →Ensure required information travels with cryptoasset transfers
When your business transfers cryptoassets to another party, you must make sure all the information the regulator has asked for is sent together with the cryptoasset. If you receive any …
View legislation →Give debtor a copy of any unexecuted excluded credit agreement
If you present a consumer credit agreement that is an ‘excluded agreement’ to a customer for their signature, and the document does not become a binding contract, you must give …
View legislation →Incorporate required disclosures in consumer credit agreements
If you give credit or hire goods to consumers, you have to make sure the contracts contain all the information you’re legally required to give – your rights and duties, …
View legislation →Keep payment‑service records for at least five years
If your business is an authorised or a small payment institution, you must retain all records that show you are complying with the Payment Services Regulations. Keep those records for …
View legislation →Maintain and provide records of trust beneficial owners
If you act as a trustee, you must keep up‑to‑date written records of who the beneficial owners and any potential beneficiaries are, share that information with anyone you deal with …
View legislation →Provide evidence of authorised and correctly executed payments
If a customer says they did not authorise a payment or that a payment was not carried out correctly, your business must be able to prove that the transaction was …
View legislation →Apply for authorisation or registration when requirements cease to be met
If your business is a small payment institution and it stops meeting the conditions for that status, or you want to offer services that aren’t allowed under your current registration, …
View legislation →Apply to FCA for registration or variation as a small payment institution
If your business wants to become a small payment institution, or change an existing registration, you must submit an application to the FCA with all the information it asks for. …
View legislation →Meet all conditions to register as a small payment institution
If you want to be registered as a small payment institution, you must satisfy a set of FCA conditions – including transaction‑volume limits, not offering account‑information or payment‑initiation services, having …
View legislation →Meet FCA conditions for payment institution authorisation
If you want your business to be authorised as a payment institution, you must satisfy a number of FCA conditions before the authorisation is granted. This includes having the required …
View legislation →Meet registration conditions for an account information service provider
If you want to become a registered account information service provider, you must submit an application that satisfies all the FCA’s conditions. This means you can only offer account‑information services …
View legislation →Submit a complete FCA authorisation (or variation) application
If you want your business to be authorised as a payment institution, you must send the FCA a full application that includes the information set out in Schedule 2. If …
View legislation →Submit FCA registration application for account information services
If you want to offer account‑information services, you must lodge an application with the FCA. The application must contain all the information set out in Schedule 2 and be presented …
View legislation →Notify FCA and provide annual audit for electronic‑communications payment services
If your business offers a payment service that falls under the ‘electronic communications exclusion’, you must tell the FCA about the service and give a description of it before you …
View legislation →Notify FCA of material changes or inaccuracies in your application
If your business has applied to the FCA for authorisation, registration as a small payment institution, or as an account information service provider, you must tell the FCA as soon …
View legislation →Notify the NCA if a joint disclosure report is not filed on time
If your business makes a required notification under the Proceeds of Crime Act and a joint disclosure report is not completed before the deadline, you must tell an NCA authorised …
View legislation →Provide and keep up‑to‑date information on taxable trusts to HMRC
If you act as a trustee of a taxable relevant trust you must give the tax authorities detailed information about the trust, its owners, beneficiaries and advisors, and keep that …
View legislation →Provide contract information on request
If a customer asks, you must give them the information set out in Schedule 4 and the full terms of your framework contract while the contract is still in force. …
View legislation →Provide information to regulator when requested
If a regulator such as the FCA asks you for information under the Money Laundering Regulations, you must give it to them promptly and keep a record of what you …
View legislation →Provide monthly payment details to payees free of charge
If you run a payment service that has a framework contract with a payee, you must send the payee a monthly statement (on paper or any durable medium) showing the …
View legislation →Provide monthly transaction information to payers free of charge
If your business provides payment services under a framework contract, you must give each payer a statement at least once a month, free of charge, showing a reference for the …
View legislation →Provide requested information to law enforcement promptly
If a police or other law‑enforcement body sends your crypto‑asset business a written request for information, you must give them all the information they reasonably need, and you must do …
View legislation →Provide required payment details to the payer immediately
When your business receives a payment order from a customer, you must instantly give the customer clear information about that transaction – a reference, the amount, any charges, the exchange …
View legislation →Provide separate payment‑services accounts and audit to the FCA
If your business is an authorised payment institution that also carries out other (non‑payment) activities, you must keep a separate set of accounts just for the payment‑services part of the …
View legislation →Provide statement and documents under an Unexplained Wealth Order
If a High Court makes an Unexplained Wealth Order against you or your company, you must give a written explanation of your interest in the property and how you acquired …
View legislation →Provide statements and documents under Unexplained Wealth Orders
If a Scottish court issues an Unexplained Wealth Order against you or a company you run, you must give a detailed statement about the property involved – how you own …
View legislation →Report information and annual fraud data to the FCA
If your business provides payment services in the UK, you must give the Financial Conduct Authority any information it asks for, and you must also send it statistics on payment‑method …
View legislation →Report major incidents to FCA and inform affected users
If your business provides payment services and a major operational or security incident occurs, you must promptly tell the FCA and, where the incident could affect customers' money, you must …
View legislation →Report material discrepancies in beneficial‑ownership registers
When you start a business relationship with a company, partnership, trust or overseas entity, you must check the public register for its beneficial‑owner details and compare it with the information …
View legislation →Submit cancellation request in FCA‑directed format
If you decide to give up your payment services authorisation, you must send the request exactly as the FCA tells you to. The FCA can also ask you for extra …
View legislation →Historic England 120 obligations
Use accredited competent persons for asbestos air testing and site clearance
If your business arranges asbestos air monitoring or asks for a clearance certificate after asbestos work, you must only use labs or assessors that are accredited and follow the ISO‑17025 …
View legislation →Assess asbestos presence before work that may expose employees
Before you start any demolition, maintenance or other work that could expose your staff to asbestos, you must either carry out a proper asbestos survey to identify what asbestos is …
View legislation →Assess chemical risks and prepare a Chemical Safety Report for downstream uses
If your business uses a chemical for a purpose that isn’t covered by the supplier’s Safety Data Sheet, you must carry out a risk assessment, develop exposure scenarios (including for …
View legislation →Carry out asbestos risk assessment and control before work
You must not start any job that could expose your staff to asbestos unless you have carried out a proper risk assessment, recorded the key findings and put the required …
View legislation →Carry out chemical safety assessment and keep a safety report
If you register a chemical that you manufacture or import in amounts of 10 tonnes or more each year, you must assess its safety, write a chemical safety report, and …
View legislation →Ensure balancing charge does not exceed prior capital allowances
When you sell, scrap or otherwise dispose of an asset for which you have claimed capital allowances, the tax charge (balancing charge) you may have to pay cannot be higher …
View legislation →Prepare a chemical safety assessment and report for substances you manufacture or import
If your business makes or brings into the UK any chemical covered by UK REACH, you must assess the risks of that substance – including all its nano‑forms and all …
View legislation →Provide and maintain clean protective clothing for asbestos work
If any of your staff might come into contact with asbestos, you must give them suitable protective clothing and keep that clothing clean or dispose of it safely. The cleaning …
View legislation →Allow safety representatives to inspect your workplace and provide required facilities
If you have appointed a safety representative, you must let them enter and inspect any part of your premises after they give you reasonable written notice. You also have to …
View legislation →Provide facilities and assistance for safety reps to inspect after notifiable incidents
If a serious injury, notifiable accident, dangerous occurrence or disease happens at your workplace, safety representatives have the right to inspect the area to find out what caused it. You …
View legislation →Act as the sole UK representative for a non‑GB chemical manufacturer
If a non‑Great‑British chemical maker appoints your UK business as its only representative for imports, you must take on all the importer duties under UK REACH. This means you need …
View legislation →Comply with downstream chemical safety and reporting duties
When you get a chemical registration number from your supplier (recorded on the safety data sheet), you must carry out the required safety assessment and put any risk‑reduction measures in …
View legislation →Consult safety representatives and provide needed facilities
You must involve your safety representatives early whenever you plan changes that could affect employees’ health and safety – such as new safety measures, staff appointments, training programmes, information provision …
View legislation →Deduct student loan repayments from employee pay and keep records
If you employ staff in Scotland who have taken a student loan, you must automatically deduct the required loan repayments from their wages, keep the appropriate records, and send the …
View legislation →Designate, signpost and control access to asbestos and respirator zones
If any work you control could expose people to asbestos, you must clearly mark the area as an asbestos area or a respirator zone, post signs and barriers, and only …
View legislation →Ensure asbestos testing meets ISO‑17025 standards
If you need to check any material for asbestos, you must make sure the analysis is carried out to the same quality standards as ISO 17025. That means either running …
View legislation →Ensure non‑resident client complies with UK tax obligations
If you act as a tax representative for a non‑resident client, you must make sure they meet all their UK tax duties – both past and future – and pay …
View legislation →Ensure only workers with valid immigration status are employed and obey any closure notice
You must check that every employee aged 16 or over has the right to work in the UK before they start and keep those records up to date. If an …
View legislation →Ensure proper use of asbestos control measures
If your business supplies any equipment, protective clothing or facilities to control asbestos, you must make sure they are used correctly. You need to give staff clear instructions, ensure the …
View legislation →Establish a safety committee when requested by two safety representatives
If at least two safety representatives write to you asking for a safety committee, you must set one up. You need to consult the requesting representatives and any relevant trade‑union …
View legislation →Give workers access to chemical safety information
As an employer you must let your staff and their representatives see the safety information you hold about any chemicals or mixtures they work with or could be exposed to. …
View legislation →Identify, control and record risks from chemicals you use
If your business receives chemicals (as a pure substance or in a mixture) you must tell your supplier what you will use them for, work with them to create an …
View legislation →Keep premises and plant clean during and after asbestos work
If your business carries out any work that could expose employees to asbestos, you must keep the work area and any equipment used clean while the work is happening, and …
View legislation →Label asbestos‑containing products correctly
If your business supplies raw asbestos, asbestos waste or any article that contains asbestos (including used protective clothing), you must attach the prescribed label to the product or its packaging. …
View legislation →Label asbestos‑containing products supplied under exemption
If you supply a product that contains asbestos under an exemption, you must put a label on the product (or on the asbestos‑containing component) that meets the Schedule 2 requirements. …
View legislation →Limit lease‑back tax deductions to the permitted amount
When you calculate your corporation tax or income‑tax profit, you can only deduct lease‑back payments up to the finance charges shown in your accounts (plus a termination amount if the …
View legislation →Maintain and enforce a due‑diligence system as a recognised monitoring organisation
If your company wants to be recognised as a monitoring organisation under the Timber Regulation, you must keep a due‑diligence system for timber operators, let operators use it, check they …
View legislation →Maintain asbestos control measures and keep records
If you provide any equipment, protective clothing, ventilation or work procedures to control asbestos, you must keep them in good working order, review the procedures regularly and have them tested …
View legislation →Maintain asbestos health records and provide medical surveillance
If any of your staff are exposed to asbestos, you must keep an approved health record for each of them for at least 40 years, arrange a medical check‑up before …
View legislation →Maintain confidentiality of REACH information
If your business deals with chemicals covered by UK REACH, you must keep any confidential information about those substances – such as identity, safety data or commercial details – secret …
View legislation →Manage asbestos risk in non‑domestic premises
If you are responsible for maintaining or controlling a non‑domestic building (for example as a landlord, tenant or occupier), you must find out whether asbestos is present, assess the risk, …
View legislation →Prepare and follow a written asbestos work plan
Before you start any work that involves asbestos, you must write a detailed plan explaining how the work will be carried out and keep a copy of that plan on …
View legislation →Prepare and maintain emergency asbestos response arrangements
If asbestos is accidentally released at your workplace you must have a plan in place. You need written emergency procedures, regular drills, clear information on the hazards, warning and communication …
View legislation →Prevent any asbestos exposure and avoid prohibited asbestos work
You must not carry out asbestos spraying or use low‑density asbestos‑containing insulating or sound‑proofing materials, and you must make sure your employees are never exposed to asbestos when extracting or …
View legislation →Prevent or minimise the spread of asbestos
If you run a business that has asbestos on any site you control, you must stop it from spreading. Where complete prevention isn’t reasonably possible, you must bring any spread …
View legislation →Prevent or reduce employee exposure to asbestos
You must stop asbestos exposure for your staff wherever it is reasonably practicable. If you cannot fully prevent it, you must put in place engineering controls, ventilation and safe work …
View legislation →Provide and keep up‑to‑date safety data sheets for chemicals
When you supply a substance or mixture that is hazardous, or that contains certain dangerous components above set thresholds, you must give the recipient a safety data sheet (SDS) that …
View legislation →Provide child for court‑ordered assessment and follow directions
If a court issues a child assessment order for a child you are responsible for, you must make the child available to the person named in the order and obey …
View legislation →Provide safety representatives access to health & safety documents
When a safety representative asks, you must let them inspect and copy any health and safety‑related documents you are legally required to keep, as long as they give reasonable notice. …
View legislation →Provide washing, changing & storage facilities for asbestos work
If any of your staff could be exposed to asbestos, you must give them suitable washing and changing rooms, and separate storage for protective clothing, personal clothes and respiratory equipment. …
View legislation →Request urgent DBS check with required statements and fee
If you need a fast criminal record check (DBS) for a child‑ or adult‑related role, you must attach the relevant suitability statement, ask for an urgent preliminary response and pay …
View legislation →Share existing data and pay cost when registering a substance
If you want to register a chemical that was already registered by another company within the past 12 years, you must ask the previous registrant for the required data, agree …
View legislation →Store, distribute and label asbestos safely
If your business works with asbestos, you must keep any raw asbestos or waste that contains asbestos in sealed, clearly marked containers and you may only move it through a …
View legislation →Notify Agency to claim PPORD registration exemption
If your business manufactures or imports a chemical in Great Britain solely for product‑or‑process research and development, you can avoid the normal registration requirement for five years. To do this …
View legislation →Notify client of reference number within 30 days
If you provide tax or other advisory services and HMRC (or another body) gives you a reference number for a particular arrangement, you must pass that number and the required …
View legislation →Notify HMRC of joint lease of plant or machinery
If your business spends money on plant or machinery that you lease jointly to other parties, you must tell HMRC. You need to send a notice with the lessees' names …
View legislation →Notify HMRC of promoters for compliant arrangements
If you have complied with the tax rules for a particular arrangement, HMRC requires you to give them the name and address of any promoters involved. The idea is so …
View legislation →Notify the Agency of changes and comment on draft decisions
If your business registers a chemical (as a manufacturer or importer) or uses a registered chemical, you must tell the Agency as soon as you stop making, importing or using …
View legislation →Notify the Agency of substance use within 3 months
If your business uses a chemical substance that is covered by UK REACH and you are using it under the conditions set out in Article 56(2), you must send a …
View legislation →Compile and keep compliant safety data sheets for supplied substances
If you supply any chemical substance or mixture, you must produce a safety data sheet (SDS) that meets the detailed Annex II format – clear language, correct hazard information, page …
View legislation →Label authorised substances with their authorisation number
If your business holds a REACH authorisation for a chemical, or you use a chemical that has been authorised, you must put the authorisation number on the product label before …
View legislation →Pass on new hazard and safety‑data information up the supply chain
If your business supplies a chemical substance or mixture to another business, you must forward any new information about its hazardous properties, and any other data that might affect the …
View legislation →Adjust tax if excessive relief at source is given
If your business gives tax relief at source on a contribution (for example a pension contribution) and you use a tax rate that is higher than the employee’s Scottish, Welsh …
View legislation →Allow safety representatives time off with pay
If you have appointed a safety representative, you must let them take the time off they need and pay them their normal wages. If you fail to do so, the …
View legislation →Correct errors in your Aggregates Levy return
If you discover that a previous Aggregates Levy return under‑ or over‑stated the amount you owe, you must adjust the levy for the accounting period in which you find the …
View legislation →Pay Aggregates Levy if you act as representative of a deceased, incapacitated or insolvent registrable person
If you become an executor, administrator or any other person who controls the assets of someone who owes the Aggregates Levy because they have died, become incapacitated or entered insolvency, …
View legislation →Pay any annual allowance charge on pension contributions
If you are a member of one or more registered pension schemes and your pension contributions exceed the annual allowance, you must calculate a chargeable amount and pay an annual …
View legislation →Pay any pension annual allowance charge due
If you have a pension scheme, you must pay the annual allowance charge when the value of your pension savings in a tax year exceeds the permitted annual allowance. This …
View legislation →Pay corporation tax at 30% for FY 2005
For the financial year 2005 your company must calculate its corporation tax using a 30% rate and pay that amount to HMRC. The tax bill is based on your taxable …
View legislation →Pay court fees when a Court of Protection case involves you
If your business or a person connected with it is party to a case handled by the Court of Protection under the Mental Capacity Act, you must pay any fees …
View legislation →Pay industrial training levy and handle any appeal
If your business is issued a levy order under the Industrial Training Act, you must pay the amount specified, keep the required evidence of liability and payment, and you have …
View legislation →Pay overseas transfer charge for QROPS transfers
If your pension scheme moves a member’s benefits to a QROPS (or makes an onward transfer), the scheme administrator or manager and the member are jointly responsible for paying the …
View legislation →Pay the aggregates levy when you exploit aggregate
If your business removes, mixes, supplies or uses aggregate (sand, gravel, crushed rock, etc.) you become liable to pay the aggregates levy. The person who does the exploitation – whether …
View legislation →Pay the scheme sanction charge to HMRC
If you are the administrator of a registered pension scheme and the scheme makes a scheme‑chargeable payment in a tax year, you must calculate and pay the resulting scheme sanction …
View legislation →Provide identity evidence and pay fee for DBS certificates
When you apply for a DBS criminal record check, you must supply the required proof of identity – including having the applicant’s fingerprints taken as prescribed – and pay the …
View legislation →Share the cost of UK REACH safety tests
If the Agency orders a safety test for a chemical you register or use, you must try to agree with other registrants or downstream users who share responsibility for the …
View legislation →Keep chemical information for 10 years and provide on request
If your business manufactures, imports, uses downstream or distributes a chemical substance or mixture, you must gather all the safety and technical information you need to meet REACH duties and …
View legislation →Maintain required chemical information records
If your business was already required to keep chemical safety information under EU REACH before the UK exit (IP completion day), you must continue to keep that information under UK …
View legislation →Apply to register your pension scheme with HMRC
If you run a pension scheme you must send an application to HM Revenue & Customs (HMRC) that includes all the information and signed declarations they ask for. The scheme …
View legislation →Apply to the DBS for registration if you may ask exempted questions
If your business or you as an individual (aged 18+ and employing staff) are likely to ask the special "exempted" questions covered by sections 113A‑B, you must apply in writing …
View legislation →Keep your chemical registrations up to date
If your business registers chemicals under UK REACH, you must promptly inform the Agency of any relevant changes – such as your company details, the substance’s composition, the amount you …
View legislation →Pre‑register phase‑in chemical substances
If your business manufactures or imports a chemical that has been listed as a REACH “phase‑in” substance, you must submit a pre‑registration to the regulator before the REACH deadline. This …
View legislation →Provide missing registration information by the Agency’s deadline
If the UK REACH Agency tells you your chemical substance registration is incomplete, you must send the requested additional information within the deadline they set. Failing to do so will …
View legislation →Provide required information for REACH registration, including nanoforms
If your business manufactures or imports a chemical substance covered by UK REACH, you must submit a registration dossier that contains all the data required in Annexes VI‑XI. This includes …
View legislation →Register for the aggregates levy
If your business extracts, processes or stores aggregates (sand, gravel, rock etc.) in England, Wales or Northern Ireland and you are responsible for that activity, you must be entered on …
View legislation →Register on‑site isolated intermediates with the Agency
If your business manufactures an on‑site isolated intermediate in quantities of 1 tonne or more each year, you must submit a registration to the UK REACH Agency. The registration must …
View legislation →Register substances before manufacturing or selling them in GB
If your business makes, imports or sells any chemical substance, mixture or article in Great Britain, you must first register that substance with the UK REACH system whenever registration is …
View legislation →Register transported isolated intermediates with the Agency
If your business manufactures or imports a chemical intermediate that is shipped to other sites and you handle at least 1 tonne a year, you must submit a registration to …
View legislation →Register with HMRC for gross payment or deduction scheme
If you (as an individual or a company) want to be part of HMRC’s gross‑payment or payment‑under‑deduction scheme, you must apply and supply all the documents, records and information that …
View legislation →Submit REACH registration data jointly with other registrants
If your company manufactures or imports a chemical that needs to be registered under UK REACH, you must work with any other registrants of that substance. One of you will …
View legislation →Submit required technical dossier for REACH registration
If you manufacture or import a chemical that falls under the UK REACH registration thresholds, you must provide a detailed technical dossier to the regulator. The dossier must contain information …
View legislation →Accept HMRC review offers and request out‑of‑time reviews promptly
If HMRC offers you a review of a tax decision, you must accept it within the time HMRC specifies. If you miss that deadline, you can still ask HMRC to …
View legislation →Accept HMRC review offer within 30 days
If HMRC tells you it will re‑examine a tax decision, you must reply and say you accept the review within 30 days. If you fail to do so, HMRC can …
View legislation →Account for disposal values of qualifying assets
When you sell, demolish or otherwise lose an asset that you have claimed capital allowances on, you must work out a 'disposal value' and include it in your tax calculations. …
View legislation →Account for disposal value when selling know‑how
If your business sells know‑how that you have claimed capital allowances on, you must record the net capital proceeds as a disposal value in the tax period the sale takes …
View legislation →Apply for and comply with chemical authorisations
If your business needs to use a chemical that falls under REACH and requires an authorisation, you must file an application with the Secretary of State. The application has to …
View legislation →Apply to HMRC to discharge scheme administrator's liability
If your pension scheme’s administrator is found liable under the Finance Act, you can ask HMRC to cancel that liability where paying would seriously harm members’ interests or would be …
View legislation →Calculate and report balancing adjustments on capital allowances
When you sell, scrap or otherwise dispose of an asset for which you have claimed capital allowances, you must work out whether you get a balancing allowance (if you get …
View legislation →Claim stamp duty exemption for disadvantaged area land
When you buy land that is officially in a disadvantaged area, you can avoid paying stamp duty on the transaction. To do this you must prove the land meets the …
View legislation →Limit balancing charge to net allowances when disposing of assets
When you sell, scrap or otherwise stop using an asset that you have claimed capital allowances on, you must calculate any balancing charge and make sure it does not exceed …
View legislation →Notify HMRC of any change to notifiable arrangements or promoter details
If you have already told HMRC about a notifiable tax arrangement (or a proposed one) and something changes – either the name of that arrangement or your own name or …
View legislation →Notify HMRC of errors in your tax return within 3 months
If you discover that something in your Capital Allowances tax return is wrong because an approval has been withdrawn, another party has a prior right, a restriction applies, you have …
View legislation →Provide an allowance statement before claiming building allowance
If you want to claim a capital allowance for a building or structure, you must have a written allowance statement showing the building’s earliest construction contract date, the amount of …
View legislation →Provide client with reference number information for notifiable arrangements
If you act as a promoter (for example, a tax adviser or other service provider) for a client’s notifiable arrangement, you must give the client the reference number and the …
View legislation →Provide conviction and caution records to the DBS when requested
If your business holds records of criminal convictions or cautions that are used by the police, you must give those records to the Disclosure and Barring Service when they ask …
View legislation →Provide evidence of fixed‑value and disposal‑value requirements to HMRC
If you own plant or machinery, you must be able to show whether the fixed‑value or disposal‑value rules apply and are satisfied. When HMRC asks, you must give them any …
View legislation →Provide further information to HMRC when requested
If you have already supplied information about a notifiable tax proposal or arrangement and HMRC believes it is incomplete, they can ask you for more details or documents. You must …
View legislation →Provide HMRC with information on notifiable arrangements
If your business enters into a transaction that falls under a HMRC‑defined "notifiable arrangement" and you are not the promoter or dealing with a promoter outside the UK, you must …
View legislation →Provide information and documents to HMRC when requested
If HMRC have flagged an arrangement (by giving it a reference number under section 311(3)), they can ask you for details and supporting documents. You must supply everything they specify, …
View legislation →Provide information on notifiable arrangements to HMRC
If your business enters a transaction that forms part of a notifiable arrangement and the promoter involved lives outside the UK (with no UK‑resident promoter), you must send the prescribed …
View legislation →Provide information to HMRC when ordered after non‑notification statement
If you give HMRC a statement explaining why a proposed arrangement does not need to be reported and they are not satisfied, they can ask a tribunal to order you …
View legislation →Provide information to HMRC when ordered by a tribunal
If HMRC thinks you have not given the information they asked for under section 310A, they can ask a tribunal to order you to do so. You must then supply …
View legislation →Provide information to Ministers when requested
If your business is one of the organisations listed in Schedule 1 of the Civil Contingencies Act, a government minister (or the Scottish, Welsh or Northern Irish Ministers) can ask …
View legislation →Provide requested information about third parties to HMRC
If you have given HMRC details about a client and HMRC believes other people are involved, HMRC can ask you for information about those other people. You must supply the …
View legislation →Provide requested information to DBS about a regulated person
If the Disclosure and Barring Service is deciding whether to put someone on or take them off a barred list, they can ask you for any information you hold about …
View legislation →Provide requested information to HMRC when served with a notice
If HMRC think you have acted as an introducer for a proposal that might need to be reported, they can send you a written notice asking for details. You must …
View legislation →Provide requested register information to DBS
If the Disclosure and Barring Service (DBS) asks you for information about a person who appears on a register you keep, you must supply that information. This duty kicks in …
View legislation →Provide required information to HMRC as a promoter of notifiable proposals
If you (or your business) act as a promoter of a transaction that HMRC classifies as a ‘notifiable proposal’ or ‘notifiable arrangement’, you must send HMRC the details it asks …
View legislation →Provide safety information on hazardous substances in articles
If you sell an article that contains a listed hazardous substance (an SVHC) at more than 0.1% by weight, you must give the next‑downstream recipient the name of that substance …
View legislation →Provide safety information to downstream recipients for chemicals without an SDS
If you supply a chemical substance or mixture and you are not required to give a safety data sheet, you must still pass on key safety information to your customers. …
View legislation →Report chemical information to the Agency before using a registered substance
If your business uses a chemical that has been registered upstream, you must tell the UK chemicals regulator before you start or continue that use whenever you need to prepare …
View legislation →Report client details to HMRC for notifiable tax arrangements
If you act as a promoter or service provider for a client in relation to a notifiable tax arrangement, you must send HMRC the prescribed client information within the set …
View legislation →Respond to HMRC pre‑disclosure enquiry
If HMRC sends you a written notice asking whether a proposal or arrangement you are involved with should be reported to them, you must reply. Your reply must say whether …
View legislation →Respond to HMRC tax review and provide representations
If HMRC decides to review a tax decision that was made about your business, you must give them any relevant information or arguments within a reasonable period. HMRC will then …
View legislation →Submit required technical information for existing EU REACH authorisations
If your business holds a REACH authorisation that was granted before Brexit and you are based in Great Britain, you must send the Agency all the technical details that were …
View legislation →Submit required testing information to the Agency by the set deadline
If the UK REACH Agency decides that you must carry out a test on a chemical you register or use, you must perform the test (or any additional tests it …
View legislation →Submit your Article 7(2) notification details within 60 days after IP completion
If your business (as a producer or importer of articles in Great Britain) notified ECHA about a substance under Article 7(2) before the UK’s IP completion day, and you are …
View legislation →Use 0% starting rate and 19/400 fraction for FY2004 corporation tax
If your company was operating in the 2004 financial year, you must calculate your corporation tax using a starting rate of 0% and a marginal relief fraction of 19/400. This …
View legislation →Use Agency‑provided formats and software for REACH submissions
If your business manufactures, imports, distributes or uses chemicals, you must send any REACH information to the UK REACH Agency using the free templates and software the Agency puts on …
View legislation →Provide asbestos information, instruction and training
If any of your staff could be exposed to asbestos, or supervise work that does, you must give them clear information, instruction and training about asbestos hazards, safe work practices, …
View legislation →DVSA 119 obligations
Show commercial viability and community support for a motor race
If you’re planning a motor race on public roads, you must give the highway authority proof that the event can run safely, is likely to make money and that the …
View legislation →Fit tachograph equipment and keep driver records on all cargo or passenger vehicles
If you run a road transport business, every vehicle you use to move goods or people must be fitted with a recording (tachograph) device. You must also keep accurate records …
View legislation →Comply with written directions from the Minister or transport authority
If the Minister of Transport (or the relevant integrated transport authority) gives you a written direction under this part of the Transport Act, you must act on it. The duty …
View legislation →Document and agree division of transferred property, rights and liabilities
If you are transferring all or part of a transport business under the Transport Act 1968, you and the buyer must put in writing exactly which assets, rights and liabilities …
View legislation →Download tachograph data from vehicle units on time
If you run a transport business, you must regularly download the required data from each vehicle’s tachograph. You have to do this by the end of the prescribed download period …
View legislation →Ensure drivers’ hours, breaks and rest periods comply with regulations
You must organise your drivers’ schedules so they never exceed the allowed daily or weekly driving times, take the required breaks and rest periods, and keep accurate records. You also …
View legislation →Manage driver hours, breaks, rest periods and keep accurate records
If you run a road‑transport business you must make sure your drivers do not exceed the legal daily, weekly and two‑week driving limits, take the required breaks and daily/weekly rest, …
View legislation →Manage driver pay, schedules and tachograph data to meet drivers’ hours rules
Your transport business must never pay drivers bonuses or wage supplements that are linked to distance, speed or load if they could push drivers to break the law. You also …
View legislation →Manage driver rest, breaks, records and provide suitable accommodation
If you run a road‑transport business, you must make sure your drivers stay within the daily and weekly driving limits, take the required breaks and rest periods, keep accurate records …
View legislation →Manage drivers’ hours, breaks and rest periods and keep accurate records
If you employ drivers of commercial road vehicles, you must organise their schedules so they never exceed daily or weekly driving limits, take the required breaks and rest periods, provide …
View legislation →Manage drivers' hours, breaks, rest and keep accurate records
If you operate commercial road vehicles, you must make sure your drivers do not exceed the daily and weekly driving limits, take the required breaks and rest periods, and have …
View legislation →Manage drivers’ hours, breaks, rest and record‑keeping
You must make sure any driver you employ or contract does not exceed the permitted daily and weekly driving limits, takes the required breaks and rest periods, keeps accurate records …
View legislation →Surrender expired or updated driving licences
If you hold a UK driving licence, you must give it back to the Secretary of State as soon as it is no longer valid – either when the administrative …
View legislation →Notify competent authority and pay fee when trainees complete CPC courses
If your business is approved to provide professional competence training for vehicle drivers, you must tell the competent authority each time one of your trainees finishes a periodic, national periodic, …
View legislation →Notify Secretary of State of insurance refusals on health grounds
If your insurance company refuses to issue a motor‑vehicle insurance policy because the applicant’s health is unsatisfactory, you must inform the Secretary of State as soon as practicable. The notification …
View legislation →Present a valid licence and suitable vehicle before your initial CPC test
If you (or one of your drivers) is taking the initial Certificate of Professional Competence test, you must show a licence that covers the vehicle class you’re being tested on …
View legislation →Refuse to conduct CPC test when requirements are not met
If you run CPC (Certificate of Professional Competence) tests, you must turn down any practical or theoretical test when the vehicle, candidate or trainer does not meet the required rules …
View legislation →Take the initial CPC test before driving a relevant vehicle
If you or your drivers want to operate a large goods or passenger vehicle (categories C, C+E, D or D+E) on UK roads after the dates 10 Sept 2008 (D‑type) …
View legislation →Allow a child under 14 to ride an electrically assisted pedal cycle
If anyone rides, or lets someone else (knowing they are under 14) ride, an electrically assisted pedal cycle on a road, they commit a criminal offence. This applies to business …
View legislation →Apply unauthorised approval mark to vehicle or part
If you put an approval mark on a motor vehicle or any of its parts without proper authorisation – or you use a mark that looks like an official approval …
View legislation →Careless or inconsiderate cycling
If you (or an employee) rides a bicycle on a public road without due care and attention, or without reasonable consideration for other road users, you commit a criminal offence. …
View legislation →Carry more than one person on a non‑motorised bicycle
If a bicycle that isn’t powered by a motor and isn’t designed or altered to carry more than one passenger is used on a road or bridleway with a second …
View legislation →Carry too many passengers or seat them incorrectly on a motorcycle
If your business uses motorcycles, you must not have more than one passenger besides the rider, and any passenger must sit astride or on a properly fixed seat behind the …
View legislation →Cause danger to road‑users
If you intentionally place something on a road, interfere with a vehicle or traffic equipment, and a reasonable person would see that as dangerous, you commit an offence. This can …
View legislation →Cause death by careless driving while under influence
If a driver causes another person's death by driving without due care and is drunk, under the influence of drugs, or refuses a required breath/blood test, the driver commits a …
View legislation →Cause death by careless or inconsiderate driving
If a driver employed by your business (or any driver on a vehicle you own or control) causes a person’s death because they drove without due care or reasonable consideration, …
View legislation →Cause death by dangerous driving
If a driver of a mechanically propelled vehicle kills someone by driving dangerously on a road or other public place, they commit a criminal offence. This can affect businesses that …
View legislation →Cause death while driving unlicensed or uninsured
If a driver causes a death while they are driving without a valid licence or without insurance, they (and any employer who could be held vicariously liable) commit a criminal …
View legislation →Cause death while driving while disqualified
If a driver who is disqualified – for example because they have previously lost their licence – drives a vehicle on a road and causes another person’s death, the driver …
View legislation →Cause serious injury by careless or inconsiderate driving
If a driver employed by your business (or you yourself) operates a vehicle on a road without due care or consideration and that driving causes a serious injury to another …
View legislation →Cause serious injury by dangerous driving
If a driver of a mechanically propelled vehicle (including a company car or fleet vehicle) drives dangerously on a road or other public place and this causes a serious injury …
View legislation →Causing serious injury while driving while disqualified
If a driver employed by your business causes serious injury to anyone while driving a vehicle on a road, and at that time they are disqualified from driving, both the …
View legislation →Conduct unauthorised motor vehicle trial on footpaths, bridleways or restricted byways
If you organise, promote or take part in a motor‑vehicle trial on a footpath, bridleway or restricted byway without written permission from the local authority (and the landowner/occupier), you are …
View legislation →Corporate liability for offences committed with officer consent or neglect
If your company, partnership or unincorporated association commits an offence under the Transport Act and a director, manager, secretary, partner or governing member either approved it or failed to prevent …
View legislation →Dangerous driving
If anyone driving a mechanically propelled vehicle for your business does so dangerously on a road or other public place, they commit a criminal offence. A conviction can lead to …
View legislation →Drive after licence refusal or revocation
If a driver continues to operate a motor vehicle after their licence has been refused, revoked, or they have been served a notice to surrender it, they are committing an …
View legislation →Drive a vehicle onto common land or footpath without authority
If you or anyone acting for your business drives a mechanically‑propelled vehicle onto common land, moorland, or onto a footpath, bridleway or restricted byway – i.e. any land that is …
View legislation →Drive a vehicle with a child not wearing a seat belt
If you drive a motor vehicle and a child under 14 in the front seat is not wearing a seat belt (or the air‑bag is not de‑activated when required), you …
View legislation →Drive a vehicle without a valid licence
If you—or anyone you allow to drive—a motor vehicle on a road without holding the correct licence for that class of vehicle, you breach the Road Traffic Act 1988. Conviction …
View legislation →Drive carelessly or inconsiderately
If a driver employed by your business operates a vehicle on a road without due care and attention, or without reasonable consideration for other road users, the driver (and potentially …
View legislation →Drive or allow vehicle in breach of overload/fitness prohibition
If you drive a vehicle, or let anyone else drive it, when a legal prohibition (under sections 69 or 70) says the vehicle must not be used because it is …
View legislation →Drive or be in charge of vehicle while under influence of drink or drugs
If a driver – whether an employee, contractor or anyone else – operates or is responsible for a motor vehicle on a road while their ability to drive is impaired …
View legislation →Drive or be in charge of vehicle with drug level above limit
If a driver or anyone in charge of a company vehicle has a specified controlled drug in their blood or urine above the legal limit while on a road or …
View legislation →Drive or be in charge of vehicle with excess alcohol
If you drive, attempt to drive or are in charge of a motor vehicle on a road after drinking enough alcohol for your breath, blood or urine to be above …
View legislation →Drive or park on a cycle track without authority
If a vehicle that is mechanically propelled (for example a van, car or delivery truck) is driven or parked on a cycle track – even partly – without lawful authority, …
View legislation →Drive while using a hand‑held phone or without proper vehicle control
If a driver (or anyone supervising a driver) operates a vehicle from a position that does not give proper control or a clear view of the road, or uses a …
View legislation →Drive with uncorrected defective eyesight
If you drive a motor vehicle on a road and your eyesight – even with the glasses or contacts you were wearing at the time – does not meet the …
View legislation →Exceed vehicle weight limits
If you load a goods vehicle or a passenger vehicle (or a trailer for more than eight passengers) beyond the legal weight limit, or you use such an overloaded vehicle …
View legislation →Fail to carry or produce CPC evidence while driving
If a driver who must hold a Certificate of Professional Competence (CPC) or has completed a return‑to‑driving course does not have the appropriate document in the vehicle, or cannot show …
View legislation →Fail to comply with a transport prohibition
If you drive a vehicle on a road when a legal prohibition has been placed (for example a ban on certain vehicles, routes or times) or allow someone else to …
View legislation →Fail to comply with community licence information notice
If a driver who holds an EU/EEA Community licence and is normally resident in Great Britain does not deliver the licence and the required information to the Secretary of State …
View legislation →Fail to comply with drivers’ hours rules
If a driver exceeds the permitted driving and duty times set out in the Transport Act 1968 (or the equivalent EU/Community rules), both the driver and their employer (or any …
View legislation →Fail to comply with record inspection request or obstruct officer
If you refuse to produce the books, registers or other documents that a DVSA officer demands, or you block the officer from inspecting a vehicle or premises, you commit an …
View legislation →Fail to comply with traffic signs while driving
If you drive a vehicle and ignore a road sign that has been lawfully placed, you commit a criminal offence. This applies to any driver employed by a business as …
View legislation →Fail to comply with waterway byelaws
If you or your business break any byelaw that has been made for an inland waterway (for example, rules about navigation, speed, or waste disposal), you commit a criminal offence. …
View legislation →Fail to cooperate with a police preliminary test
If a police officer reasonably suspects that you are, have been, or might be driving under the influence of alcohol or drugs, or have committed a traffic offence, they can …
View legislation →Fail to deliver Northern Ireland licence when required
If you are served a written notice to hand over your Northern Ireland driving licence because of a disability, you must deliver it to the Secretary of State immediately. Failing …
View legislation →Fail to deliver tachograph records to transport undertaking
If a driver does not hand over his tachograph record sheets or print‑outs to the transport company he was working for within 42 days of the last day covered by …
View legislation →Fail to download or retain transport data as required
If your transport business does not download or keep the driver‑hours data that the law requires – for example under sections 97D‑97F or the European drivers’ hours rules – and …
View legislation →Fail to keep required driver records
If you do not keep the driver‑log books or registers that regulations require, or you breach the record‑keeping rules set out in EU/European Community regulations, you commit an offence. The …
View legislation →Fail to notify bus passengers to wear seat belts
If you run a bus that has seat‑belt‑fitted passenger seats, you must make sure every passenger is told to wear the belt while the bus is moving – either by …
View legislation →Fail to notify disability information to the Secretary of State
If a driver who holds a Community licence is required to tell the Secretary of State about a disability (or a prospective disability) and does not do so without a …
View legislation →Fail to notify disability to the Secretary of State
If a driver who holds a UK driving licence becomes aware that they have a relevant or prospective disability (or that an existing disability has worsened) they must immediately write …
View legislation →Fail to obey traffic directions from police or traffic officer
If one of your drivers is told by a police constable or traffic officer to stop, keep to a specific lane, or proceed to a certain point and they ignore …
View legislation →Fail to provide retained data to an officer on request
If a DVSA officer asks you to make your retained driver‑hours data readily accessible and you do not do so without a reasonable excuse, you commit an offence. The offence …
View legislation →Fail to report known tachograph security vulnerabilities
If you manufacture a vehicle unit, motion sensor or tachograph card that has type‑approval and you become aware of security flaws in those products already on the market, you must …
View legislation →Fail to report or return a lost/damaged driver qualification card
If a driver does not promptly tell the DVSA in writing that their driver qualification card, national driver qualification card or NVT certificate is damaged, lost or stolen, or does …
View legislation →Fail to surrender a revoked driving licence
If a driver’s licence is revoked because of a disability (or a prospective disability), the licence holder must hand the licence back to the Secretary of State immediately. Failing to …
View legislation →Fail to surrender or replace CPC card when required
If the DVSA tells you to return a National Vehicle Testing (NVT) certificate or driver qualification card because it was issued in error, contains a mistake, or your name has …
View legislation →Fit or supply defective or unsuitable vehicle parts
If you or your business fit a part to a vehicle, or supply a part for fitting, that makes the vehicle unsafe on the road or breaches construction and use …
View legislation →Forge, alter or misuse seals on vehicle recording equipment
If you intentionally create a false seal, change an existing seal, or use a seal on a vehicle's recording equipment (such as tachographs) with the aim of deceiving, you commit …
View legislation →Forge or falsify driver qualification documents
If you create, alter, use or lend a forged or false driver qualification document (or a document that looks so like the genuine one it could deceive) with the intention …
View legislation →Hold onto or climb onto a moving vehicle to be towed
If anyone – for example a driver, employee or contractor – climbs onto or grabs a motor vehicle or trailer that is moving on a road in order to be …
View legislation →Impersonate or obstruct a stopping officer
If you or anyone acting for your business pretends to be a stopping officer, or deliberately resists or blocks a genuine stopping officer who is carrying out their legal powers, …
View legislation →Leave vehicle in dangerous position on road
If you are responsible for a vehicle and allow it to remain stopped or parked in a way that creates a risk of injury to other road users, you commit …
View legislation →Make false fitness declaration on a driving licence
If you hold a driving licence and you knowingly give a false statement about any disability, disease or drug/alcohol misuse on the licence application or renewal, you commit a criminal …
View legislation →Obstruct an authorised examiner
If you prevent, hinder or otherwise obstruct a DVSA authorised examiner when they try to enter your premises to test used motor vehicles or trailers for roadworthiness, you commit a …
View legislation →Obstruct authorised examiner or fail to comply with roadside vehicle test
If you (or anyone acting for you) prevent a DVSA examiner from testing a vehicle on the road, or refuse to follow the examiner’s reasonable instructions, you commit a criminal …
View legislation →Obstruct a vehicle examiner
If you deliberately prevent a DVSA vehicle examiner from inspecting a vehicle – for example by blocking access, tampering with the vehicle or refusing to let the examiner carry out …
View legislation →Obtain a licence or drive while disqualified
If a driver who is currently disqualified for holding a licence either applies for a new licence or drives a motor vehicle on a road, the driver (and any business …
View legislation →Park HGV on verge, central reservation or footway
If you or anyone acting for you parks a heavy goods vehicle on a road verge, the strip of land between carriageways that is not a footway, or on a …
View legislation →Promote or take part in an unauthorised cycle race on a public road
If you organise, promote or ride in a speed race or trial between bicycles on a public road without the proper authorisation, you commit a criminal offence. The race must …
View legislation →Promote or take part in unauthorised motor vehicle competition
If you organise, promote or take part in a competition or trial – other than a race or speed trial – that involves motor vehicles on a public road, you …
View legislation →Ride a cycle dangerously on a road
If you (or anyone employed by you) rides a bicycle on a public road in a way that is far below the standard of a competent, careful cyclist and would …
View legislation →Sell non‑compliant vehicle reflectors or tail lamps
If you sell, offer or display for sale a reflector or tail lamp that does not meet the construction and use requirements for the class of vehicle it is intended …
View legislation →Sell vehicle or part without required conformity certificate
If you supply (sell, offer to sell or display for sale) a vehicle or vehicle part that does not have a valid certificate of conformity or the Minister’s approval certificate, …
View legislation →Supply or alter an unroadworthy vehicle or trailer
If you sell, offer to sell, expose for sale or change a motor vehicle or trailer so that it is unsafe or breaks road‑use regulations, you commit a criminal offence. …
View legislation →Supply unapproved tachograph recording equipment
If you supply tachograph or AETR recording equipment that does not have a valid type‑approval certificate, you commit an offence. Defences are available only if the equipment was for export, …
View legislation →Tamper with a motor vehicle on a road or public parking
If you climb onto a vehicle or interfere with its brakes or other mechanisms while it is on a road or in a local‑authority car park, and you have no …
View legislation →Use a goods vehicle with unauthorised weight markings
If you own a goods vehicle that has a weight plate fixed to it, you must not add any other weight markings unless they are specifically allowed. Adding unauthorised weight …
View legislation →Use a vehicle or trailer that fails construction or use requirements
If you or anyone on your behalf puts a motor vehicle or trailer on a road that does not meet the legally‑required construction or use standards (apart from the very …
View legislation →Use goods vehicle without a valid plating or test certificate
If you operate a goods vehicle that, by law, must have a plating certificate or a periodic goods‑vehicle test certificate and you do not have a current certificate at the …
View legislation →Use non‑compliant speed assessment equipment
If you install, operate or allow a speed‑assessment device (such as a radar or laser gun) that does not meet the construction or use standards set out in the Road …
View legislation →Use vehicle in dangerous condition
If you drive, let someone drive, or allow a motor vehicle or trailer to be used on a road when its condition, load, passengers, or purpose makes it dangerous, you …
View legislation →Use vehicles with faulty brakes, steering or tyres
If you operate, own or allow a motor vehicle or trailer on a road that does not meet the legal requirements for brakes, steering‑gear or tyres – or you fail …
View legislation →Use vehicle without compliant tachograph equipment
If you use a vehicle that should have a tachograph but the equipment is not installed, not installed correctly, not repaired to the required standards, or does not have the …
View legislation →Use vehicle without compliant tachograph recording equipment
If a road‑transport vehicle that must have a tachograph under the AETR is used without equipment that meets the installation, repair and operational standards, the driver (or any person responsible) …
View legislation →Use vehicle without required type‑approval or certification
If you put a vehicle or a vehicle part on a road that does not have a valid type‑approval certificate (or an EU certificate of conformity), or you use a …
View legislation →Download driver card data promptly
If you run a road transport business and are required to keep drivers’ hour records under EU/UK drivers’ hours rules, you must download all the data from each driver’s card. …
View legislation →Fit vehicles with tachographs and keep driver data for at least one year
You must install the required tachograph recording equipment in any road vehicle you use to carry passengers or goods, unless an exemption applies. You also have to keep all tachograph …
View legislation →Keep and produce driver penalty documentation on request
If you receive any paperwork about fines or legal action, you must hold onto it until it can no longer lead to another penalty, and you must show it to …
View legislation →Keep and produce drivers’ documents
If you’re a driver, you must keep any paperwork you receive from enforcement officers or courts – such as logbooks, penalty notices or court files – until it can no …
View legislation →Keep and produce enforcement documents and share info with multiple employers
If you employ a driver, they must retain any paperwork they receive from an enforcement officer or court about penalties until the case can no longer lead to another sanction. …
View legislation →Keep and provide driver documentation when requested
If you are a driver, you must hold on to any paperwork an enforcement officer or court gives you about penalties or legal action, and you must show that paperwork …
View legislation →Keep and provide driver penalty documentation
If your drivers receive any paperwork about penalties or court proceedings, they must hold on to it until it can no longer lead to another fine or sanction. They also …
View legislation →Keep and provide driver penalty documents on request
If you drive a commercial vehicle, you must hold onto any paperwork you receive about penalties or court action until it can no longer be used for a second offence. …
View legislation →Keep and provide enforcement documents about penalties
If a driver receives any paperwork from an enforcement officer or a court about fines or legal proceedings, they must hold onto those documents until the matter can no longer …
View legislation →Keep and provide tachograph records for drivers and inspectors
If your business operates road vehicles that must carry passengers or goods, you must keep the tachograph record sheets, print‑outs and any data downloaded from driver cards in order and …
View legislation →Keep driver documents and give info to employers
If you or your staff drive company vehicles, you must keep any paperwork the police or court gives you about penalties until you can no longer face another penalty for …
View legislation →Maintain tachograph equipment and keep driver records
If you run road vehicles that carry passengers or goods, you must fit them with approved tachograph (recording) equipment, keep all tachograph sheets, print‑outs and driver‑card data in legible order …
View legislation →Retain and produce driver documentation on enforcement requests
You must make sure any driver keeps any paperwork they receive from an enforcement officer or court about penalties or legal proceedings, and can show that paperwork when asked. If …
View legislation →Retain and produce enforcement documentation
If you employ drivers, they must keep any paperwork they receive from an enforcement officer or a court about penalties or legal proceedings, and hold onto it until it can …
View legislation →Retain and provide enforcement documents and driver information
You must make sure any driver in your business keeps any paperwork from enforcement officers or courts about penalties or legal proceedings and can show it when asked. If a …
View legislation →Apply for a driver qualification card
If you are a professional driver who has passed the initial CPC test and hold a qualifying licence (or have completed the required training or a return‑to‑driving course), you must …
View legislation →Apply for a national driver qualification card
If you (or a driver you employ) hold a qualifying licence and have completed the required training or a national return‑to‑driving course, you must apply for a national driver qualification …
View legislation →Exchange foreign driver qualification card for a UK card
If you or any of your drivers hold a valid EU or Swiss driver qualification card and also have a UK driving licence, you must apply to the UK authority …
View legislation →Obtain approval to provide CPC training courses
If you want to run any periodic, national periodic or national return‑to‑driving training for commercial vehicle drivers, you must first get written approval from the competent authority. This means submitting …
View legislation →Complete a national return to driving course when required
If a driver’s CPC card has expired, they must take a 7‑hour national return to driving course (up to 2 hours can be e‑learning) in the UK. This is only …
View legislation →Provide CPC periodic training that meets UK requirements
If you employ drivers who hold a Certificate of Professional Competence (CPC), you must arrange a national periodic training course that follows the prescribed rules. The course must be at …
View legislation →ECJU 109 obligations
Allow HMRC inspection and keep gaming duty records
If your business runs section 10 gaming or has gaming machines, HMRC can enter your premises at a reasonable time, look at your accounts, records and any related equipment, and …
View legislation →Allow HMRC inspection of betting, totalisator and remote‑gaming premises
If HMRC has reasonable cause to think you are providing betting facilities, operating a totalisator, or carrying on remote gaming, they can enter your premises at a reasonable time, look …
View legislation →Allow inspection of export‑control records
If your business is required to keep export‑control registers or logs, you must let authorised officials inspect and copy those records. They can enter the premises at a reasonable hour …
View legislation →Appoint export officer and maintain written export compliance programme
If your business receives or exports EU‑listed military items, you must name a senior executive who is personally responsible for all export and transfer activities. You also need to provide …
View legislation →Check end‑use and restrict export of dual‑use items suspected for WMD
If you think a dual‑use product, software or technology (that isn’t listed in Annex I) might be used for weapons of mass destruction, you must investigate the intended use. You …
View legislation →Claim duty relief for temporarily imported goods
If you bring goods into the UK only for a short period (e.g. for a trade show, repair, exhibition or testing), you can avoid paying import duty. To do this …
View legislation →Do not export injectable pancuronium bromide or propofol to the USA
If your business exports medicines, you must not send any injectable product that contains pancuronium bromide or propofol to the United States, nor ship them anywhere else if you know …
View legislation →Do not export or electronically transfer military goods or technology without a licence
You must not send out any military equipment, or send military‑related software or technical information by email, file‑transfer or other electronic means unless you have a valid export licence. Put …
View legislation →Do not export or transfer dual‑use items to prohibited destinations
If your business exports, ships or sends by electronic means any UK‑controlled dual‑use goods, software or technology, you must make sure the final destination is not a prohibited country listed …
View legislation →Do not export prohibited dual‑use goods transiting the UK
If your business ships dual‑use items that pass through the UK on their way to another country, you must not export them when they are listed in Annex I of …
View legislation →Do not handle goods with unpaid excise duty
If your business deals with excise goods such as alcohol, tobacco, or fuel, you must make sure the relevant excise duty has been paid before you receive, store, transport or …
View legislation →Do not supply or facilitate Category B goods between third countries
If your business handles Category B goods you must not sell, deliver, arrange delivery or promote their movement from one non‑UK country to another, unless your role is limited to …
View legislation →Do not supply or facilitate export of controlled goods to embargoed destinations
If your business supplies, delivers or arranges the delivery of goods that are subject to export controls, you must not send them from one non‑UK country to another non‑UK country …
View legislation →Do not transfer software/technology intended for WMD from abroad
If your business is a UK person and you have been told, or you know, that certain software or technology is intended for weapons of mass destruction, you must not …
View legislation →Operate aircraft and import goods only via regulated aerodromes
You must make sure that any aircraft arriving in or leaving the UK with passengers or goods lands, takes off and unloads only at a regulated aerodrome (a customs‑excise airport …
View legislation →Prevent supply of Category A goods for re‑export between third countries
If you run a UK business, you must not provide, arrange or promote the delivery of any Category A controlled item when you know – or should reasonably know – …
View legislation →Prevent unlawful removal of excise goods before duty is paid
If your business takes excise‑duty‑free goods out under a bond, you must keep those goods secure and ensure they are only used for the purpose you were authorised for. If …
View legislation →Use customs warehousing to defer duty on imported goods
If you import goods you can keep them in a customs‑approved warehouse without paying duty straight away. To do this you must have the correct licence, store the goods in …
View legislation →Notify HMRC of claim to seized goods within one month
If HMRC seizes any of your property as liable to forfeiture, you must let them know you contest the forfeiture. You have to send a written notice of claim to …
View legislation →Serve export control notices by post or to Export Control Organisation
If your business needs to send a notice to the Secretary of State under the Export Control Order, you may do it through an authorised agent and must either post …
View legislation →Allow HMRC entry, search and seizure of premises when authorised
If HM Revenue & Customs obtains a written warrant or believes it has reasonable grounds to inspect, they can force entry to any premises you use for your business, search …
View legislation →Apply for and hold a UK export licence for dual‑use items
If you want to export certain dual‑use goods, you must first obtain a licence from the Secretary of State. You need to apply for that licence and keep it in …
View legislation →Cooperate with customs officers during free‑zone searches
When you or your vehicles go in or out of a customs free‑zone, you must answer any questions from HMRC officers and show any goods they ask to see. Officers …
View legislation →Do not export goods prohibited under the Export Control Order
If the goods you plan to send abroad are listed in articles 3‑9 or 12A of the Export Control Order, you must not export them. This means you need to …
View legislation →Do not export or electronically transfer specified dual‑use items
If you have been told by the Secretary of State that certain dual‑use goods, software or technology you handle may be for use by a military, police or other security …
View legislation →Do not export WMD‑related software or technology by physical means
If you have been told by the Secretary of State, or you know, that any software or technology is intended for weapons of mass destruction, you must not send it …
View legislation →Do not facilitate movement of Category C goods between third countries
You must not arrange, agree to supply, deliver or otherwise promote the export of Category C goods if you know or have reason to suspect they will be moved from …
View legislation →Do not provide technical assistance for WMD‑related items abroad
If your business gives technical advice, design help, training or any other support about products that could be used for weapons of mass destruction, you must not provide that assistance …
View legislation →Do not transfer WMD‑related software or technology within the UK
If you have been told (or you know) that a piece of software or technology is intended for weapons of mass destruction, you must not pass it on to anyone …
View legislation →Apply for and satisfy conditions to defer excise duty on warehouse goods
If you keep duty‑payable goods (such as alcohol, tobacco or energy products) in an authorised excise warehouse, you can usually put off paying the excise duty. To do that you …
View legislation →Arrange deferment of customs duty payments
If you import goods into the UK, you can ask HMRC to let you postpone paying the customs duty. You must apply for a deferment arrangement, keep any required standing …
View legislation →Pay all customs duties and penalties as ostensible owner
If you act as the owner or principal manager of a customs trader, you are personally liable for the same duties and penalties that the real owner would owe. That …
View legislation →Pay customs duty on goods used in restricted ways
If you import goods that HMRC says owe duty based on how they’re used, you must pay that duty when you clear the goods. Check each shipment to see whether …
View legislation →Pay excise duty on imported goods containing dutiable parts
If you import any product that includes an ingredient or component which is subject to excise duty (e.g., alcohol, fuel, tobacco), you must calculate and pay the appropriate excise duty …
View legislation →Pay excise duty on time as directed by HMRC
If your business manufactures, processes or sells excisable goods, you must pay any excise duty due at the time, place and to the person HMRC tells you to, even if …
View legislation →Provide security for customs duty before goods are released
If you import goods into the UK, you must give HMRC acceptable security (e.g., a cash payment, bank guarantee or customs bond) for any duty that may be due before …
View legislation →Breach a Part 2 or Part 4 export prohibition
If you export, supply or otherwise deal with goods covered by a Part 2 or Part 4 prohibition of the Export Control Order, you commit a criminal offence. On summary …
View legislation →Breach export‑control prohibitions or fail to give required information
If your business exports, transfers, brokers or otherwise handles dual‑use items in breach of the controls in the assimilated dual‑use Regulation, or if you do not provide the information required …
View legislation →Breach of regulation‑based conditions on approved temporary storage facility
If you fail to comply with any condition that has been imposed under the regulations made under section 25(1A) on a site that has been approved as a temporary storage …
View legislation →Counterfeit customs documents or seals
If you produce, alter, use or accept a fake document or seal that is required for customs or other tax matters, you commit a criminal offence. A conviction can lead …
View legislation →Disobey customs officer’s instructions to stop aircraft or rail vehicle departure
If a customs officer tells you to stop an aircraft or a railway vehicle from leaving the UK and you ignore that instruction, you commit an offence. The same applies …
View legislation →Export goods without required permission (fraudulent)
If you ship dutiable or restricted goods for export before you have complied with the required export licences or other export provisions, and you do so knowing the shipment is …
View legislation →Export or ship explosives without customs entry
If you load, export or ship explosives without first making the required customs entry, you breach the law. The exporter or shipper can be prosecuted and will face a fine …
View legislation →Export or transfer prohibited goods under article 42L
If your business exports, transfers, or knowingly assists in exporting goods that are prohibited by article 42L of the Export Control Order 2008, you are committing a criminal offence. The …
View legislation →Export prohibited goods – up to 10‑year imprisonment
If your company exports goods that are prohibited under the Export Control Order (including dual‑use or torture‑related items), you commit a criminal offence. On conviction you face up to 10 …
View legislation →Export prohibited items in breach of article 42S
If your business exports goods that are prohibited by article 42S of the Export Control Order 2008, or knowingly assists someone else in doing so, you commit a criminal offence. …
View legislation →Export prohibited or restricted goods
If you export, ship or arrange to ship goods that are prohibited or subject to a restriction (for example under drug or firearms legislation), you commit a criminal offence. The …
View legislation →Export technical assistance breach (article 3(1) prohibition)
If your business supplies technical assistance that is prohibited for export under the torture Regulation, you commit a criminal offence. On summary conviction you can be fined up to £2,500. …
View legislation →Fail to be present when goods are examined or sampled
If HMRC officials require you (or your representative) to be present when your goods are examined under section 159 or a sample is taken under section 160, and you do …
View legislation →Fail to bring ship to customs examination
If a ship that is supposed to be examined or possibly forfeited by customs does not comply with the order to ‘bring to’ (i.e., surrender) and there is no good …
View legislation →Fail to comply with controls on movement of goods
If you move imported or export goods in a way that breaches Customs regulations – for example using an unauthorised route, vehicle, container, or loading/unloading procedure – you commit an …
View legislation →Fail to comply with customs import formalities
If you import goods into the UK and do not follow the customs requirements – such as making the proper customs declaration, presenting the goods, or declaring stored goods – …
View legislation →Fail to comply with customs information request
If you are involved in importing or exporting goods that require a customs entry and a customs officer asks you for information, documents or to allow inspection and you do …
View legislation →Fail to comply with customs information request
If HMRC (or a customs officer) asks you to provide information or produce documents about the origin of goods you have exported, you must comply unless you have a reasonable …
View legislation →Fail to comply with customs inspection and record‑keeping duties
If you operate an aircraft or railway vehicle, or control an aerodrome or railway customs area, you must let customs officers board, inspect the vehicle, goods and paperwork, keep the …
View legislation →Fail to comply with customs regulations for land movements
If you move goods by road or rail into or out of the United Kingdom and break any regulation made by the Commissioners under this section (or ignore a condition …
View legislation →Fail to comply with customs seizure or detention requirements
If you are not a customs officer but you seize, detain, or keep goods that may be liable to forfeiture under the customs and excise Acts, you must follow the …
View legislation →Fail to comply with export control requirements
If you export goods that are subject to export licences or other export controls and you breach those requirements – for example by exporting without the proper licence, missing a …
View legislation →Fail to comply with export information directions
If the Commissioners issue you a direction requiring information or documents about goods you are exporting (or intend to export) and you do not provide them as required, you commit …
View legislation →Fail to comply with export licence conditions
If your business exports goods under a licence or a general export authorisation and you breach any of the licence’s conditions or the obligations set out in the relevant export …
View legislation →Fail to comply with export licence conditions (article 42B)
If your business exports goods under an individual licence or a general export authorisation and you do not meet the specific obligations set out in article 42B, you commit a …
View legislation →Fail to comply with export loading restrictions
If you place goods that are required to be exported alongside a vehicle that is not a road vehicle (such as a ship, aircraft or pipeline) without obtaining the written …
View legislation →Fail to comply with hovercraft movement regulations
If you operate a hovercraft that carries goods to or from a port, regulated aerodrome, customs station, approved wharf or temporary storage facility, you must follow any regulations or directions …
View legislation →Fail to comply with registered excise dealer/shipping regulations
If your business is a registered excise dealer or shipper and you break any rule in the relevant regulations, or ignore a condition or restriction imposed by the Commissioners, you …
View legislation →Fail to comply with regulated conditions on an approved wharf
If you breach a condition that has been imposed on an approved wharf under the regulations linked to section 20(1A), you commit an offence. On summary conviction you can be …
View legislation →Fail to confirm customs declaration for vehicle operators
If you operate a vehicle that is carrying goods to be imported into the UK, you must confirm—either yourself or by stating you reasonably believe—that a customs declaration has been …
View legislation →Fail to deliver required account before coasting ship departure
If a coasting ship leaves a UK port without first giving the customs officer a proper account (the transire) as directed, the ship's master commits an offence. The offence does …
View legislation →Fail to follow customs directions for moving uncleared goods
If you move goods that have not had duty paid, are subject to drawback, or are otherwise under customs control without following the directions issued by HMRC’s Commissioners, you commit …
View legislation →Fail to pay duty on missing pipeline goods
If you own a pipeline or the goods moved through it and those goods are later found missing or short, you must pay any unpaid duty or drawback that applies. …
View legislation →Fail to provide evidence of export destination
If you export goods that need an export licence and the Export Control Joint Unit (ECJU) asks you to show where the goods were sent, you must supply that evidence …
View legislation →Fail to provide information or documents for a drawback claim
If HMRC (the Commissioners) request information or documents about goods involved in an excise duty drawback claim and you do not supply them, you commit a criminal offence. On conviction …
View legislation →Fail to provide information or documents to customs officer
If a customs officer asks you to give details about goods you are importing or exporting, or to show invoices, bills of lading, or any other documents, you must comply. …
View legislation →Fail to provide or answer required goods account on a commissioned ship
If you are the commander of a ship commissioned by Her Majesty or a foreign state and the ship is carrying goods that were loaded outside the United Kingdom, you …
View legislation →Fail to provide required customs facilities
If you are a revenue trader (or anyone who has been required by HMRC to give security for premises used for customs examinations) and you do not provide or maintain …
View legislation →Fail to report inbound vehicle or goods to customs
If you operate a ship, aircraft or any other vehicle arriving in the UK and you do not make the required inbound customs report, refuse to answer customs officers’ questions, …
View legislation →Fail to return excise licence after cheque is dishonoured
If your business obtains an excise licence by paying with a cheque and that cheque later bounces, the licence is automatically void. You must return the licence within 7 days …
View legislation →Fraudulent evasion of agricultural export levy
If you knowingly help avoid or cheat the agricultural levy that must be paid when exporting goods, you commit a criminal offence. On conviction you could be fined an unlimited …
View legislation →Fraudulent evasion of customs duty or import/export prohibition
If a person knowingly obtains, keeps, moves or otherwise deals with goods that have been removed from a customs warehouse, have unpaid duty or are subject to an import/export ban, …
View legislation →Import goods without paying duty or breaching prohibition
If you or your business knowingly unloads, lands or moves goods that are either duty‑unpaid or prohibited/restricted, and you do so with the intention of defrauding HMRC or evading the …
View legislation →Interfere with revenue vessels or related equipment
If you deliberately obstruct, damage or otherwise interfere with any customs or excise vehicle, buoy, anchor, chain, rope or marker used by the Commissioners without a good reason, you commit …
View legislation →Land/store untaxed goods without authority
If you ship goods as ‘stores’ without paying duty and they are landed or unloaded in the UK without the proper officer’s permission, you (the vehicle operator and the owner …
View legislation →Make fraudulent or improper claim for customs duty drawback
If you deliberately falsify a claim – or even without fraud intent – to obtain a refund, allowance, remission or rebate of customs duty that you are not entitled to, …
View legislation →Offer goods for sale as smuggled
If you market or sell any product by saying it was imported without paying duty or was otherwise illegally brought into the UK, you commit an offence even if that …
View legislation →Refuse to accommodate customs officers on a ship
If you are the master of a ship that is in a UK port and you do not provide reasonable accommodation below decks, or safe access and egress, for customs …
View legislation →Refuse to pay duty on missing or deficient warehoused goods
If you store goods in a customs warehouse and they are later found missing or deficient, you must pay any duty that becomes due. Should you refuse to pay the …
View legislation →Refuse to produce ship clearance on demand
If a ship that has been cleared to leave the UK is stopped by an officer and the master refuses to show the clearance or answer the officer’s questions, the …
View legislation →Refuse to stop a vehicle for customs search
If you are in charge of a vehicle that customs suspects is carrying undeclared or prohibited goods and you refuse to stop the vehicle or let it be searched, you …
View legislation →Separate denatured excise goods after home use
If excise goods (such as spirits) have been denatured by mixing with another substance and later you separate the original goods from that mixture for home use, you commit an …
View legislation →Ship goods coastwise in violation of prohibitions
If you ship or carry goods along the UK coast in breach of any prohibition or restriction that is in force, the goods will be confiscated and you can be …
View legislation →Submit false customs declaration
If you knowingly or recklessly make, sign, deliver or cause to be delivered a false customs declaration, notice, certificate or any other document to HMRC, you commit a criminal offence. …
View legislation →Submit false or reckless information in export licence applications
If you or someone acting for your business knowingly provides false information, or is reckless about the truth, when applying for an export licence, the licence will be treated as …
View legislation →Take steps to evade excise duty
If you knowingly take any action intended to fraudulently avoid paying excise duty on goods – whether for yourself or for someone else – you commit a criminal offence. On …
View legislation →Tamper with customs seals or remove sealed goods
If you deliberately remove, damage or tamper with a customs seal, lock or mark on goods while they are in the UK (or on a ship/aircraft), or you take the …
View legislation →Unauthorised act during goods examination
If, while your goods are being moved to a place for Customs examination, you do something that hasn't been authorised and you have no reasonable excuse, you commit an offence. …
View legislation →Unauthorised opening or access to a customs or excise warehouse
If anyone opens a warehouse door or lock, or gets into a customs or excise warehouse (or its stored goods) without permission from a proper officer, they commit a criminal …
View legislation →Unauthorised use of a pipeline for goods
If you import, export or move goods through a pipeline that has not been approved by HMRC (or you breach any condition attached to an approved pipeline, or access goods …
View legislation →Unload exported goods in the UK without authority
If you load goods onto a vehicle for export but then unload them in the United Kingdom without the proper officer’s permission – and you haven’t paid any duty due …
View legislation →Use of ship, railway vehicle, aircraft or hovercraft in breach of customs rules
If you own or operate a ship (up to 100 tons), a railway vehicle, an aircraft or a hovercraft that is used to import, export or move goods contrary to …
View legislation →Use premises or article without required customs entry
If you or your business use any premises, building, vehicle or equipment that the customs rules require to be entered for trade purposes, but you have not made the proper …
View legislation →Keep records for activities carried out under a general export licence
If your business uses a general export licence or a general export authorisation while based in the UK, you must maintain a detailed register of each export act. The register …
View legislation →Keep records for all firearm imports and exports
If your business imports or exports weapons or firearms, you must maintain the records that HMRC (the Commissioners) ask for under EU Directive 91/477/EEC. These records must be kept for …
View legislation →Keep required export‑control registers and records
If your business exports or deals with dual‑use items covered by the EU dual‑use Regulation, you must maintain the specific registers set out in Article 29(2)(a)‑(i). These records must be …
View legislation →Make required customs entry and keep premises marked
If your business is involved in a customs or excise trade and you are told to make an entry for a premises or article, you must complete the entry in …
View legislation →Register with the Secretary of State when using a general export licence
If your business carries out any activity under a general export licence, you must send the Secretary of State a written notice giving your name and the address where export‑control …
View legislation →Apply for export certificate and provide required information
If you want to export goods that fall under the Export Control Order, you must apply to the Secretary of State for an export licence (certificate). When you apply, you …
View legislation →Claim customs duty relief for goods in transit or transshipment
If you import goods into the UK only to move them on to another country, you can apply to HMRC for relief from paying customs duty. You must declare the …
View legislation →Claim repayment of excise duty for returned or destroyed goods
If you import goods under a sales contract and they arrive damaged or not as described, you can ask HMRC to refund any excise duty you paid, provided you return …
View legislation →Provide information to HMRC on firearms imports or exports
If your business imports or exports weapons or firearms you must give HMRC any information they reasonably ask for about those goods. You also have to produce any related documents …
View legislation →Submit written appeal within 28 days of licence decision
If the UK government refuses, suspends, revokes or amends your export licence, you must send a written appeal to the Export Control Organisation within 28 days of the notification. The …
View legislation →CMA 107 obligations
Address compliance notice and restore ADR approval
If the regulator tells your ADR business that you no longer meet a Schedule 3 requirement, you must fix the issue promptly and be back in compliance within three months …
View legislation →Arrange collection or return of goods and bear return costs when a consumer cancels
When a consumer cancels a purchase, you must either collect the goods (if you offered to or if they were delivered to their home and can’t be posted) or give …
View legislation →Avoid prohibited expressions in credit advertisements
When you promote credit products you must not use terms such as “overdraft”, “interest free”, “no deposit”, “loan guaranteed”, “pre‑approved”, “gift”, or “weekly equivalent” unless the specific exceptions listed in …
View legislation →Comply with statutory restrictions in Schedule 7 and show due‑diligence
If your business is covered by the competition rules set out in Schedule 7 of the Enterprise Act, you must make sure you do not breach those restrictions. If you …
View legislation →Comply with the terms of an approved redress scheme
If your business is named as a compensating party in a Competition and Markets Authority‑approved redress scheme, you must follow the scheme’s terms and take all reasonable steps to do …
View legislation →Cooperate with other ADR providers and regulators
If your business provides an Alternative Dispute Resolution (ADR) service, you must regularly exchange best‑practice ideas with other ADR providers and work with the competition and consumer enforcement bodies. This …
View legislation →Deliver goods on time and reimburse if delivery fails
When you sell goods to a consumer you must get them to the buyer either at the agreed time or, if no time is set, within 30 days of the …
View legislation →Deliver services within a reasonable time
If you sell a service and you haven’t set a specific deadline (or the related information doesn’t set one), the law expects you to complete the work promptly – what …
View legislation →Disclose pre‑contract credit information for business distance contracts
When you (as a creditor or lender) sell credit over the phone, internet or any other distance method to a customer who is using the credit for their business, you …
View legislation →Disclose security requirements in credit adverts
If you advertise a credit product that needs security (or could need it), you must tell potential borrowers that security is required and explain what kind of security it is. …
View legislation →Display and publish your letting fees clearly
If you operate as a letting agent in England, you must show a clear, up‑to‑date list of every fee you charge. The list has to be displayed where customers meet …
View legislation →Display APR correctly in credit advertisements
When you promote a credit product, you must show the Annual Percentage Rate (APR) exactly as “%APR”. If the rate can change, add the word “variable”. If you are using …
View legislation →Do not exclude liability for death or personal injury caused by negligence
Your business must not put any clause in consumer contracts or consumer notices that tries to limit or void your liability if a customer suffers death or personal injury because …
View legislation →Do not start a service before the cancellation period ends unless the consumer requests it
You must wait until the statutory cooling‑off period is over before you begin delivering a service, unless the customer has given you a clear, express request to start early (and …
View legislation →Do not start digital content delivery before cancellation period ends
If you sell digital content that isn’t on a physical medium (e.g., software download, streaming service), you must not begin supplying it until the consumer’s 14‑day cooling‑off period is over. …
View legislation →Do not start services in cooling‑off period unless consumer requests
You must not begin delivering a service while the consumer is still in their right‑to‑cancel period, unless the consumer expressly asks you to start (and does so on a durable …
View legislation →Ensure contract terms and consumer notices are fair
Any term or notice you put in a contract with a consumer must be fair – it shouldn’t create a big disadvantage for the consumer and must be agreed in …
View legislation →Ensure credit advertisements meet regulatory requirements
If your business publishes any credit advertisement, you must make sure it follows every rule set out in the Consumer Credit (Advertisements) Regulations. This means checking the content, format and …
View legislation →Ensure legal right to sell/hire goods and disclose any encumbrances
When you sell or hire goods to a consumer, you must be able to transfer ownership or possession and the items must be free from undisclosed charges or security interests. …
View legislation →Include required pre‑contract info as contract terms
If you sell goods, any pre‑contract information you are required to give under the Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 (except the main characteristics of the goods) …
View legislation →Include required statements and signatures in credit agreement modifications
Whenever you change a regulated consumer credit agreement, you must clearly state in the new document which pieces of information are unchanged. That statement has to be in the agreement …
View legislation →Inform consumers and obtain clear acknowledgement of payment before electronic orders
If you sell goods or services online, you must show the key contract information (the items listed in Schedule 2) in a clear, prominent way before the customer places the …
View legislation →Make contract terms and consumer notices clear and readable
If you sell goods or services to consumers, you must ensure any written contract terms or notices you give them are easy to understand and easy to read. This means …
View legislation →Make credit ads clear, legible and show advertiser name
Whenever you promote credit products, your ads must be written in plain language that anyone can understand, be easy to read (or hear clearly if spoken), and clearly display who …
View legislation →Only start digital content delivery after consumer consent and cancellation‑right acknowledgement
You must not begin providing digital content (such as downloads or streaming) until the 14‑day cooling‑off period ends, unless the customer has explicitly agreed to start early and has been …
View legislation →Operate your consumer ADR service to meet regulator standards
If your business provides alternative dispute resolution (ADR) for consumer complaints, you must run it in a way that is independent, transparent and accessible. This includes keeping an up‑to‑date website …
View legislation →Provide address and arrange return of goods when a contract is cancelled
If a consumer cancels a purchase, you must either collect the goods (where you have offered to do so or where they cannot be returned by post) or give the …
View legislation →Provide clear written guarantee and give it on request
If you sell goods and offer a guarantee, you must write the guarantee in plain, easy‑to‑understand English, include your name, address, how long it lasts and where it applies, and …
View legislation →Provide required information in regulated consumer credit agreements
If your business offers a regulated consumer credit agreement, you must make sure the written agreement contains all the information set out in Schedule 1 (and the relevant protection statements …
View legislation →Provide required pre‑contract credit information for telephone agreements
If you sell credit over the phone you must give the consumer a set of key details before the deal is sealed – who you are, the main features of …
View legislation →Provide required pre‑contract information and cancellation form
If you sell goods or services to a consumer away from your premises (e.g., online, by phone or door‑to‑door), you must give them all the information listed in Schedule 2 …
View legislation →Provide required pre‑contract information for distance sales
Before you bind a consumer to a distance contract (online, phone, mail, etc.), you must give them all the information set out in Schedule 2 in a clear, easy‑to‑understand way …
View legislation →Provide required pre‑contract information for distance sales
When you sell goods or services online, by phone, mail or any other distance method, you must give the consumer all the information set out in Schedule 2 in a …
View legislation →Provide required pre‑contract information for overdraft credit
If you offer an overdraft to a consumer you must give them a clear statement before the agreement is signed. The statement must contain your contact details, how the overdraft …
View legislation →Repair or replace faulty goods promptly
If a customer asks you to fix or replace a product that does not meet the contract, you must do so within a reasonable time and without causing them significant …
View legislation →Repair or replace non‑conforming digital content
If a consumer tells you that the digital content you supplied does not work as agreed, you must fix it or give them a replacement. You have to do this …
View legislation →Show clear payment info and get explicit consent for online orders
If you sell goods or services online and the customer must pay, you must display the key payment information in a clear, prominent way before they place the order. You …
View legislation →Supply digital content of satisfactory quality
If your business provides digital products – such as software, apps, e‑books, music or video – you must make sure they meet the quality a reasonable consumer would expect. This …
View legislation →Supply goods that meet satisfactory quality standards
When you sell goods to consumers you must make sure they are of satisfactory quality – meaning they meet the expectations of a reasonable person, given the description, price and …
View legislation →Treat required pre‑contract information as contract terms for digital content
If you sell digital content (e.g., software, apps, e‑books) you must include any pre‑contract information you gave the consumer – apart from the main characteristics, functionality and compatibility – as …
View legislation →Acknowledge consumer cancellations promptly
If a customer uses the online form or any other method you provide on your website to cancel or withdraw from a distance contract, you must immediately confirm that you …
View legislation →Acknowledge consumer cancellations promptly on a durable medium
If you give customers the option to cancel a distance or off‑premises contract on your website, you must send them an acknowledgement that you have received their cancellation as soon …
View legislation →Disclose identity and purpose at start of sales calls
When you call a consumer to try to sell or finalise a distance contract, you must tell them who you are, who you’re calling on behalf of (if it’s not …
View legislation →Disclose identity and purpose at start of sales calls
If you call a consumer with the aim of selling them a distance contract, you must begin the call by telling them who you are, who you’re calling on behalf …
View legislation →Inform pawn customers of their right to pre‑contract credit information
If you offer pawn agreements, you must tell existing customers (not brand‑new ones), before the deal is signed, that they can ask for the pre‑contract credit information (as set out …
View legislation →Make the ADR list publicly available
If your business provides Alternative Dispute Resolution (ADR) services, you must ensure the official list of all approved ADR providers is easy for the public to find. This means linking …
View legislation →Notify the CMA and apply for a decision on conduct
If you want the Competition and Markets Authority (CMA) to decide whether your business practice breaches the competition rules (Chapter II prohibition), you must first inform the CMA of the …
View legislation →Notify the CMA and request guidance on potential competition issues
If you want the Competition and Markets Authority (CMA) to look at a business practice you are considering, you must first tell the CMA about it and ask for their …
View legislation →Provide contract confirmation on a durable medium
When you sell goods or services to a consumer at a distance (online, by phone, post, etc.), you must send them a written confirmation of the contract on a durable …
View legislation →Provide full ticket details to buyers before sale
If you resell event tickets through a secondary ticketing platform, you must give the buyer clear information about the seat or standing area, any restrictions on who can use the …
View legislation →Provide pre‑contract credit information for non‑telephone distance agreements
If you offer credit to a consumer and the agreement is made using email, website, post or any other remote method that isn’t a voice phone call, you must give …
View legislation →Provide required credit information to consumers
When you offer a credit product that falls under regulation 10(2) (for example, an overdraft), you must give the consumer the prescribed information. You can do this by using the …
View legislation →Comply with any CMA or Secretary of State enforcement undertaking or order
If the Competition and Markets Authority (CMA) or the Secretary of State gives your business an enforcement undertaking or order, you must follow it exactly. Failing to do so can …
View legislation →Comply with any competition law enforcement undertaking or order
If the CMA or the Secretary of State issues your business an enforcement undertaking or order under the Enterprise Act, you must follow its terms. Failing to do so can …
View legislation →Comply with any transferred EU merger commitments
If your business has EU merger commitments that have been transferred to the Competition and Markets Authority, you must make sure you follow those commitments. This means meeting any conditions …
View legislation →Cooperate with CMA officers executing a warrant
If a Competition and Markets Authority (CMA) officer arrives with a warrant to inspect your premises, you must be told about the planned entry and be given a reasonable chance …
View legislation →Provide ADR information to consumers
If your business is required to use an alternative dispute resolution (ADR) scheme, you must put the ADR provider’s name and website on your own website (if you have one) …
View legislation →Provide contract confirmation on a durable medium
When you sell anything to a consumer at a distance (online, by phone or mail), you must send the consumer a written (or other durable) confirmation of the contract. The …
View legislation →Provide full contract terms and accurate obligations in distance credit agreements
If your business offers a credit agreement to a consumer over distance (e.g. online or phone) and the consumer is not using the credit for their own business, you must …
View legislation →Provide repeat performance of services when requested
If a consumer tells you the service you provided isn’t up to contract standards, you must do the work again. You have to carry out the repeat performance within a …
View legislation →Provide required pre‑contract information and cancellation form
When you sell to a consumer away from your premises (e.g., door‑to‑door, telephone, online), you must give them the information set out in Schedule 2 in a clear, legible way, …
View legislation →Provide services with reasonable care and skill
When you sell a service to a consumer, the law automatically requires you to carry out that service with reasonable care and skill. In practice this means you must do …
View legislation →Charge only basic rate for consumer help‑line calls
If your business runs a telephone line for customers to call about contracts, you must not make them pay more than the basic telephone rate. Should you charge a consumer …
View legislation →Comply with Tribunal decisions and enforce awarded sums
If your business is a party to a Competition Appeal Tribunal case and the Tribunal issues a decision that awards damages, costs or gives a direction, you must pay the …
View legislation →Get shareholder approval for director payments not covered by policy
If your company is listed on a stock exchange, you can only pay directors (including salaries, bonuses or other benefits) if the payment follows the latest directors’ remuneration policy that …
View legislation →Provide price reduction or refund promptly
If a consumer cannot get the digital content repaired or replaced, or you fail to do so within a reasonable time, they can demand a price reduction. You must reduce …
View legislation →Provide price reduction/refund to consumers
If a customer cannot get the service performed again, or you fail to redo it within a reasonable time, you must lower the price and refund any over‑payment. The refund …
View legislation →Provide remedy for damage caused by digital content
If your business supplies digital content that damages a consumer’s device or other digital content, you must either fix the damage at your own cost within a reasonable time and …
View legislation →Refund consumers for faulty digital content
If you sell digital content that turns out to be defective, not as described, or otherwise breaches the contract, you must give the consumer a refund. The refund must be …
View legislation →Act as receiver or manager while bankrupt
If you act as a receiver or manager of a company’s assets on behalf of debenture holders while you are an undischarged bankrupt or subject to a bankruptcy restrictions order, …
View legislation →Agree to fix prices or divide markets (cartel offence)
If your business (or you as an individual) makes an agreement with another company to fix prices, limit supply, allocate customers or markets, or rig bids for goods or services …
View legislation →Breach of interim undertaking or order
If your business does not comply with an interim undertaking or order made under the Enterprise Act – for example, a requirement to halt a merger or change a practice …
View legislation →Cause another person to breach consumer cancellation notice duties
If a person commits an offence for failing to give the required notice of a consumer's right to cancel, and that failure is because of your act or omission, you …
View legislation →Commit a competition law offence
If your business engages in anti‑competitive conduct that breaches the Competition Act 1998 – for example, entering into a cartel, abusing a dominant market position, or any other prohibited activity …
View legislation →Commit anti‑competitive offences (e.g., cartel, abuse of dominance)
If your business engages in prohibited anti‑competitive behaviour such as price fixing, market sharing, bid‑rigging or abusing a dominant market position, you are committing a criminal offence under the Competition …
View legislation →Consent, connivance or neglect in a corporate competition offence
If your company breaches the Competition Act (e.g. illegal agreements or abuse of dominance) and the breach is done with the consent, connivance or neglect of a director, manager, secretary …
View legislation →Corporate offence liability for officers
If your company (or a Scottish partnership) commits an offence under regulation 19 and the breach is caused by an officer’s consent, connivance or neglect, both the company (or partnership) …
View legislation →Disclose confidential information obtained under compulsory powers
If your business shares information that was obtained under a statutory requirement (section 15B) about an individual's private affairs or a particular business, without the individual's or the business's consent, …
View legislation →Disclose or misuse prohibited competition information
If your business discloses competition‑sensitive information that is covered by section 237, breaches a direction under section 243E, or uses information disclosed under the Enterprise Act for a purpose that …
View legislation →Engage in cartel conduct
If you or your business take part in a cartel – for example, agreeing with competitors to fix prices, limit production, or divide markets – you commit an offence under …
View legislation →Fail to comply with a competition notice under the Enterprise Act
If the Competition and Markets Authority, Trading Standards or the Payment Services Regulator serves your business a notice under section 174 of the Enterprise Act – for example requiring you …
View legislation →Fail to comply with an enforcement undertaking or order
If a regulator (the CMA or the Secretary of State) has accepted an enforcement undertaking from you, or has issued an enforcement order, and you do not comply without a …
View legislation →Fail to comply with competition requirement under s.193/194
If your business does not meet a requirement imposed by the Enterprise Act (sections 193 or 194), such as providing information or taking action when asked, you commit a criminal …
View legislation →Fail to comply with enforcement undertaking or order
If the CMA (or, for certain competition investigations, the Secretary of State) has accepted an enforcement undertaking from you or served you with an enforcement order, you must comply with …
View legislation →Fail to give required cancellation notice
If you are a trader who makes an off‑premises contract covered by regulation 10 and you do not provide the consumer with the information about their right to cancel as …
View legislation →Fail to obtain planning permission for demolition in a conservation area
If you carry out demolition of a building that lies in a conservation area in England without first getting the required planning permission, or you breach any condition attached to …
View legislation →Falsify information to obtain a listed building lawfulness certificate
If you deliberately give a false or misleading statement, use a fake document, or hide important information when applying for a certificate of lawfulness for works on a listed building, …
View legislation →Intentionally alter, suppress or destroy a CMA notice document
If you deliberately change, hide or destroy a document that the Competition and Markets Authority has legally required you to provide under a section 174 notice, you commit a criminal …
View legislation →Make false statements or omit information in a bankruptcy application
If you knowingly or recklessly give false information, leave out required information, or fail to tell the adjudicator about a change when making a bankruptcy application, you commit an offence. …
View legislation →Obstruct a company inspector or investigator
If anyone intentionally blocks or interferes with a duly‑authorised inspector or investigator when they try to enter or stay on premises, that person commits a criminal offence. On conviction the …
View legislation →Obstruct a competition regulator officer
If a person deliberately blocks, hinders or otherwise interferes with a Competition and Markets Authority officer who is exercising powers under the Competition Act (such as investigations or a warrant), …
View legislation →Obstruct competition authority investigation
If you (or your business) fail to give information, provide false or misleading information, destroy documents, or otherwise do not cooperate with a direction from the Competition and Markets Authority …
View legislation →Provide false or misleading information to the CMA
If your business gives the Competition and Markets Authority (CMA) information that is false or misleading in a material way, and you know it is false or are reckless about …
View legislation →Supply false or misleading information to the CMA or other authority
If you provide material information to the Competition and Markets Authority (or any other appropriate authority) that you know is false or misleading, or you do so recklessly, you commit …
View legislation →Unauthorised disclosure of ACAS information
If you share information held by ACAS about a worker, an employer or a trade union, and the disclosure is not covered by one of the permitted exceptions, you commit …
View legislation →Unauthorised disclosure of tax information
If your business receives information that HMRC has disclosed to a prescribed body and you share that information with anyone other than the person it relates to, you are committing …
View legislation →Include required information and notice on pawn receipts
If you take an item as pawn under a regulated consumer credit agreement, the pawn‑receipt you give must contain the specific information set out in Schedule 1 (paragraphs 1, 2 …
View legislation →Preserve documents relevant to CMA investigations
If you become aware that the Competition and Markets Authority (CMA) is investigating your business, or may be helping an overseas regulator, you must keep any documents that could be …
View legislation →Provide copy or confirmation of off‑premises contracts
If you sell a contract away from your business premises (e.g., at a consumer’s home or over the phone), you must give the consumer either a paper copy of the …
View legislation →Provide copy or confirmation of off‑premises contracts
When you sell goods or services away from your business premises, you must give the consumer a copy of the signed contract or a written confirmation that contains all the …
View legislation →Apply to become an ADR entity and provide required information
If you want your business to be recognised as an Alternative Dispute Resolution (ADR) provider for consumer disputes, you must submit an application to the relevant competent authority. You need …
View legislation →Answer CMA questions when served a notice
If the Competition and Markets Authority sends you a written notice asking you to answer questions about a competition investigation, you must provide the answers at the time and place …
View legislation →Apply to Tribunal for approval of collective settlement
If your business is named as a defendant in a Competition Act collective action, you must work with the claimant’s representative to submit an application to the Competition Appeal Tribunal …
View legislation →Comply with CMA notice to attend, produce documents or supply information
If the Competition and Markets Authority (CMA) serves you with a notice under this section, you must attend at the time and place (or remotely) they specify, give evidence, provide …
View legislation →Comply with CMA requests for evidence and information
If the Competition and Markets Authority (CMA) serves you with a notice under the Enterprise Act, you must attend, give evidence, produce documents or supply information as specified. The request …
View legislation →Include required data in your ADR annual activity report
If your business provides Alternative Dispute Resolution (ADR) services, you must produce an annual activity report that contains specific statistics – the number and types of domestic disputes you handled, …
View legislation →Submit updates and annual reports to the regulator
If you run an ADR service, you must tell the regulator in writing as soon as any of the information you originally provided to them changes. You also need to …
View legislation →IPO 101 obligations
Avoid using recordings without proper consent
You must not play, show or broadcast any recording of a performance unless you have the performer’s permission and the permission of the person who owned the recording rights at …
View legislation →Comply with OFCOM confirmation decision and pay any penalty
If OFCOM notifies you that you have breached a condition of your wireless licence and, after you’ve had a chance to respond, issues a confirmation decision, you must act on …
View legislation →Do not claim connection with design right owner in marketing
If your business holds a licence to use someone else’s design, you must not describe your products or adverts as being from, or licensed by, that design‑right owner unless you …
View legislation →Do not import, possess, sell or distribute illicit recordings
Your business must not bring into the UK, keep, sell, hire out, offer for sale/hire or distribute any audio or video recording of a performance unless you have the proper …
View legislation →Do not import, sell or distribute illicit recordings without consent
You must not bring into the UK, keep, sell, hire out, offer for sale or give away any recording of a performance that you don’t have the performer’s permission for, …
View legislation →Do not import unauthorised copyrighted material
You must not bring any copyrighted work into the UK for commercial use unless you have the copyright owner’s licence. This applies to all imports that you know, or should …
View legislation →Do not mis‑attribute works when selling or displaying them
You must ensure that any literary, dramatic, musical, artistic work or film you sell, display, lend, broadcast or otherwise deal with is correctly credited to its true author or director. …
View legislation →Do not sell, hire or distribute infringing sound recordings
If your business deals with sound recordings you must make sure they are not infringing – i.e. they must not be distorted, mutilated or otherwise harm the performer’s reputation. You …
View legislation →Do not sell, hire or distribute infringing works
If you run a business, you must not possess, sell, let out, exhibit or distribute any work that you know – or should reasonably know – is infringing copyright. This …
View legislation →Do not supply or permit equipment that enables copyright infringement
If your business sells, rents, or lets people use devices that play music, films or receive electronic audio‑visual content, you must be sure you are not helping anyone break copyright. …
View legislation →Ensure permission for performances does not infringe copyright
If you allow a performance to take place in a venue you control – for example a hall, club or any place used for public entertainment – you must be …
View legislation →Ensure research disclosures comply with data protection & IP law
If you share or publish any information for research, you must first make sure it isn’t protected data or IP that you’re not allowed to disclose. In other words, you …
View legislation →Make commercial communications clearly identified and transparent
If you run a website or other online service that sends ads, offers or competitions, you must make sure each message is clearly marked as advertising, shows who it’s from, …
View legislation →Make unsolicited commercial emails clearly identifiable as ads
If your business sends commercial emails that the recipient has not asked for, you must label them so the recipient can instantly see they are advertising. The identification has to …
View legislation →Obtain consent before copying any performance recordings
If your business copies a recording of a live performance – even a short, temporary or incidental copy – you must have the performer’s permission first. This means you need …
View legislation →Obtain consent before recording any performance under an exclusive contract
If your business records a live performance – music, theatre, dance or any other act – you must get permission from the person who holds the recording rights (or from …
View legislation →Obtain performer consent before streaming recordings
If your business makes a recording of a performance available online for anyone to watch whenever they like, you must have the performer’s permission first. Distributing a performance without consent …
View legislation →Obtain performer consent before using recorded performances
If you play, show or broadcast any part of a recorded performance, you must have the performer’s permission. Using a recording that was made without the performer’s consent – or …
View legislation →Obtain written assertion of a performer’s right to be identified
If your business uses someone’s performance (e.g., music, dance, spoken word), you must have a written statement from the performer confirming they want to be identified as the performer. This …
View legislation →Provide a way for customers to correct input errors
If you sell goods or services online, you must give customers a simple way to see and fix any mistakes they made when entering details before the contract is completed. …
View legislation →Provide means to carry out permitted acts when DRM blocks them
If your business owns copyright in a work and uses a technological protection measure (DRM) that stops someone from doing a permitted act – for example making an accessible copy …
View legislation →Request reinstatement of a refused patent application and meet the new deadline
If your patent application is refused because you missed a deadline or other requirement, you can ask the Comptroller to reinstate it, but only if you act promptly, follow the …
View legislation →Respect authors’ moral rights when using copyrighted works
When your business uses someone else's copyrighted material – for example on your website, in marketing or in publications – you must give proper credit to the author or director, …
View legislation →Respond to trademark forfeiture notices and avoid infringing goods
If any of your products, packaging or labelling display a sign that is identical to or could be confused with a registered trade mark, a Scottish court can order those …
View legislation →Return seized substance to its rightful owner or arrange disposal
If your business is holding a substance that is no longer authorised to be kept under the Serious Crime Act (for example, after a forfeiture order ends), you must try …
View legislation →Take on DST obligations when you become the group's responsible member
If your business becomes the 'responsible member' for a Digital Services Tax group, you automatically inherit all DST duties, liabilities and any past penalties that could have applied to the …
View legislation →Notify HMRC of any change in group information
If your business is part of a tax‑group and you have previously reported information to HMRC, you must tell HMRC as soon as any of that information changes. The responsible …
View legislation →Notify licensing body and Copyright Tribunal before using recordings
If your business wants to use the special right set out in section 135C (for example, to broadcast or otherwise exploit a recording), you must first tell the relevant licensing …
View legislation →Add registered trade‑mark notice in reference works when requested
If you publish a dictionary, encyclopaedia or similar reference and a trademark owner tells you in writing that the way you show their mark could make it look like a …
View legislation →Apply to Copyright Tribunal to extend an expiring licence
If your business holds a copyright licence that is about to end, you can ask the Copyright Tribunal to keep it in force when ending it would be unreasonable. You …
View legislation →Apply to court to forfeit infringing copies you hold during an investigation
If your business is found in possession of copies that infringe copyright while an offence is being investigated or prosecuted, you can request the court to take those copies away. …
View legislation →Assert author’s right to be identified when assigning or licensing works
If you own copyright or are assigning, licensing or handing over a work for public display, you must include a written statement that the author (or director) wants to be …
View legislation →Avoid dealing in infringing copies of copyrighted works
If your business possesses, sells, hires out, exhibits or distributes a copy of a work you know, or should reasonably know, is infringing copyright, you are committing a criminal offence. …
View legislation →Avoid infringing performers' non‑property and recording rights
You must not use a performance or a recording without the performer’s or recorder’s permission. If you do, the rights holder can bring a civil claim against you as a …
View legislation →Comply with a court order to surrender or destroy illicit recordings
If your business is found to be holding a recording that has been seized as illegal, a court can order that it be handed over, sold or destroyed. You must …
View legislation →Comply with court orders to dispose of infringing articles
If a design‑right owner wins a court order over goods you hold or that you have delivered under a previous order, you must follow the court’s decision. The court can …
View legislation →Comply with court orders to dispose of seized infringing copies
If a court orders you to dispose of infringing copies that have been seized or delivered up under the copyright law, you must follow that order. This could mean giving …
View legislation →Comply with the EC Directive’s Reg 9(3) requirements
If you run an e‑commerce or online services business, you must meet the specific obligations set out in Regulation 9(3) of the EC Directive. If a customer asks for proof …
View legislation →Do not provide equipment for infringing copying without permission
If your business supplies, sells or lets out devices that are made or adapted to copy copyrighted works, you must have a licence from the copyright owner and you must …
View legislation →Do not publish or share private commissioned photos or films
If your business handles a photograph or film that was commissioned for private or domestic use, you must not copy, exhibit or make it available to the public unless one …
View legislation →Grant licences promptly under any licence scheme
If you run a licence scheme for copyright or related rights, you must grant licences to applicants in line with the scheme’s rules as soon as you are asked to …
View legislation →Include promoter‑imposed conditions when applying for licences for events
If your business wants a licence for a sound recording, film or broadcast that contains any entertainment or other event, you must include any conditions that the event promoters set …
View legislation →Obtain consent before recording or broadcasting live performances
If your business records, broadcasts, or copies any part of a live performance (for example a concert, theatre show or any other qualifying performance), you must have the performer’s permission …
View legislation →Preserve electronic rights‑management information on copyrighted works
If your business handles copyrighted material you must not delete, change or tamper with any electronic rights‑management information (such as DRM, author details or usage codes) attached to the work. …
View legislation →Provide online services in line with statutory duties
If you run an online business, you must follow the duties set out in regulations 6, 7, 8, 9(1) and 11(1)(a) of the Electronic Commerce Regulations 2002. These cover things …
View legislation →Provide required business information on your website
If you run an online service, you must display key details about your business – name, address, contact email, company registration number, any professional registration, VAT number (if applicable) and …
View legislation →Respond to court notice and appear to contest forfeiture of illicit recordings
If you are identified as the owner or have an interest in any illicit recordings in Scotland, the court can order those recordings to be forfeited. You must be served …
View legislation →Respond to court notice and appear to defend infringing copies
If a Scottish procurator‑fiscal asks the court to seize copies of a work that may infringe copyright, you (as the owner or person with an interest in those copies) must …
View legislation →Respond to court notice and surrender unauthorised decoders
If your business owns or has any interest in illegal (unauthorised) decoder equipment, a Scottish court can order that the devices be taken away and destroyed. You must attend any …
View legislation →Comply with OFCOM confirmation decision and pay any penalty
If OFCOM sends you a confirmation decision after you have been notified of a breach under section 32C, you must do what the decision requires – for example, fix the …
View legislation →Comply with OFCOM confirmation decision and pay any penalty
If OFCOM notifies you that you have breached a wireless‑telegraphy requirement, you can make representations. Once that period ends, OFCOM may issue a confirmation decision. You must follow any actions …
View legislation →Obtain licences and pay fees for recording broadcasts used in teaching
If your school, college or university records a TV or radio broadcast – or makes copies of such recordings – for classroom use, you must have a proper licence. The …
View legislation →Pay annual performer royalties and remit to collecting society
If you are the producer of a sound recording (or hold an exclusive licence) and have assigned copyright to a performer who received a one‑off payment, you must calculate 20% …
View legislation →Pay Digital Services Tax on UK digital revenues
If your company is part of a corporate group that meets the DST threshold, you must calculate a 2% Digital Services Tax on the group’s UK digital services revenue that …
View legislation →Pay equitable remuneration to performers for public use of recordings
If your business plays or makes available a commercially published sound recording – for example in a shop, on a website, via streaming or broadcast – you must pay the …
View legislation →Pay fee for court‑ordered patent office report
If the Patents Court asks the Patent Office to carry out an investigation or produce a report on a patent‑related question, the party that triggered or is bound by the …
View legislation →Pay public interest business protection tax on qualifying assets
If your business takes steps that reduce or remove an asset that was being used (or intended to be used) for a public‑interest business, and the total value of such …
View legislation →Pay royalties and provide information for sound recordings in broadcasts
If you broadcast any sound recordings after a notice under the CDPA has been issued, you must obey any reasonable conditions set by the licensing body, give them the information …
View legislation →Request and pay for patent search with proper description and claims
If you file a patent application that has passed the preliminary examination, you must ask the Patent Office to carry out a search, pay the required search fee, and ensure …
View legislation →Breach a female genital mutilation protection order
If you (or your organisation) do anything that an FGM protection order forbids, and you have no reasonable excuse, you commit a criminal offence. On conviction you can be sentenced …
View legislation →Carry out unauthorised computer act causing serious damage
If someone carrying out an unauthorised act on a computer knows it is unauthorised and either intends or is reckless about causing serious damage – such as loss of life, …
View legislation →Copy or sell a product that infringes a registered design
If your business deliberately copies a registered design to make a product – either exactly or with only trivial differences – and does so without the owner’s consent, or you …
View legislation →Deal in infringing copyrighted works
If you make, import, sell, hire, distribute, exhibit or otherwise deal with an item that you know (or ought to know) is a copy of a copyrighted work without the …
View legislation →Disclose confidential information entrusted to foreign states or organisations
If your business receives information that was shared in confidence with a foreign government or an international body – for example defence, security or diplomatic material – and you then …
View legislation →Disclose protected official information without authority
If your business receives information that is classed as official, security, defence or international‑relations material and you disclose it without lawful authority – knowing (or having reasonable cause to believe) …
View legislation →Employ a worker who is not allowed to work in the UK
If you hire someone who does not have valid leave to work in the United Kingdom – for example their permission has expired, been revoked or they have never been …
View legislation →Fail to safeguard official information
If your business is a government contractor (or holds official documents on behalf of a Crown servant) and you keep a secret document after being told to return or destroy …
View legislation →Falsely claim authority to give copyright consent
If you or someone in your business says they are authorised to grant permission for using copyrighted material when they are not, you commit an offence unless you had reasonable …
View legislation →Falsely represent a trade mark as registered
If you claim that a trade mark is registered in the UK – or that it covers certain goods or services – when this is not true, and you know …
View legislation →File prohibited overseas patent application
If you or your company, as a UK resident, file a patent application abroad for an invention that contains military, national‑security or public‑safety information without first filing a UK application …
View legislation →Make false entry in trade mark register
If you or your business deliberately put a false entry into the UK trade‑mark register, or create or submit a document that pretends to be a genuine register entry when …
View legislation →Make, import or distribute illicit recordings
If your business makes illicit recordings for sale or hire, imports them into the UK for anything other than private use, or sells/lets/distributes them knowing they are illegal, you commit …
View legislation →Misrepresent as a registered trade mark agent
If you or your business use the words “registered trade mark agent” or “registered trade mark attorney” in your name, marketing or any other description, or hold yourself out as …
View legislation →Obstruct or assault immigration officer exercising powers under section 40
If you, or anyone acting for your business, flee detention, interfere with or assault an immigration officer who is using powers under section 40, you commit a criminal offence. On …
View legislation →Obstruct police or customs officer executing a search warrant
If you (or anyone acting on your behalf) block, interfere with or otherwise prevent a police or customs officer from carrying out a search and seizure warrant, without a reasonable …
View legislation →Participate in organised crime group activities
If you or anyone acting for your business knowingly takes part in criminal actions of an organised crime group – or helps the group carry out crime – you commit …
View legislation →Personal liability for corporate copyright offence
If your company commits a copyright infringement (under section 107) and you, as a director, manager, secretary or similar officer, gave consent or turned a blind eye, you can be …
View legislation →Possess paedophile manual
If you hold any item that contains advice or guidance on sexually abusing children, you commit a criminal offence unless you can prove a legitimate reason, that you never read …
View legislation →Publish identifying information of an FGM victim
If your newspaper, website, TV programme or any other publication includes material that could lead the public to identify a person alleged to be a victim of female genital mutilation, …
View legislation →Rent to an adult disqualified by immigration status
If you let a residential property in England to an adult who is barred from tenancy because of their immigration status, and you know (or should reasonably have known) this, …
View legislation →Supply or market devices that bypass copyright protection
If your business manufactures, imports, sells, hires, advertises, possesses or distributes any product whose main purpose is to break or get round a copyright‑protecting technological measure, you are committing a …
View legislation →Throw articles into prison without authorisation
If you or anyone acting for your business throws any object or substance into a prison without proper authorisation, you commit a criminal offence. On conviction you can be sentenced …
View legislation →Unauthorised use of Royal arms or royal emblems
If your business displays the Royal arms, a badge that looks like them, or any title or emblem that makes people think you are authorised by, employed by or supplying …
View legislation →Use a registered trade mark without the owner’s consent
If you apply, sell, hire out, advertise or otherwise handle goods (or their packaging, labelling, or advertising material) that bear a sign identical to or likely to be confused with …
View legislation →Use “patent agent/attorney” title without registration
If you (or your business) describe yourself as a “patent agent” or “patent attorney”, or use any wording that could be understood as such, without being a registered patent attorney, …
View legislation →Use unauthorised “Patent Office” title
If you display the words “Patent Office” (or any wording that suggests your business is officially linked to the Patent Office) on your premises, on documents you issue, or in …
View legislation →Confirm assistance amount and keep records of minimal financial aid
If a public authority offers your business a small subsidy, you must first confirm in writing that you will not exceed the amount stated. After you receive the aid you …
View legislation →Confirm subsidy amount and keep record of SPEI assistance
If a public authority offers your business SPEI assistance, you must first send them a written confirmation that you will not exceed the amount they propose. You also need to …
View legislation →Apply for licence‑of‑right entry in the patent register
If you own a granted patent, you can ask the patent office to record that anyone can obtain a licence to use your invention on standard terms. You must submit …
View legislation →Apply to register your trade mark
If you want legal protection for your brand, you must lodge a trade‑mark application with the registrar. The application must include your name and address, a clear description of the …
View legislation →Identify and record the inventor(s) when filing a patent application
When you apply for a patent, you must tell the UK Patent Office who the true inventor(s) are and, if you’re not the only inventor, explain why you have the …
View legislation →Register any assignment, licence or security interest in a trade mark
When you sell, licence, mortgage or otherwise deal with a registered trade mark, you must tell the UK Intellectual Property Office and have the details entered on the trade‑mark register. …
View legislation →Register patents and related transactions with the Patent Office
If your business owns a patent, files a patent application, or carries out any transaction that changes your patent rights (such as an assignment or licence), you must ensure that …
View legislation →Register with OFCOM and comply with conditions for dynamic spectrum access services
If your business provides a service that tells users which radio frequencies are available and how they can be used, you must apply to OFCOM for registration, pay any required …
View legislation →Reply to trademark examiner and amend application if required
If the trade marks office tells you that your trademark application does not meet the legal requirements, they will send you a notice and set a deadline. You must respond …
View legislation →Notify HMRC of any RP developer tax‑related payments
If your business (or a group company acting for you) has a chargeable amount of RP developer tax and you make a payment towards it, you must tell HMRC how …
View legislation →Provide freight information to police on demand
If a senior police officer (superintendent or higher) asks you for freight details about a ship, aircraft or vehicle arriving or leaving the UK, or about goods you are importing …
View legislation →Provide information to OFCOM when requested
If your business uses radio equipment (or holds information that OFCOM needs about the radio spectrum), you must give that information when OFCOM asks. OFCOM will tell you exactly what …
View legislation →Provide records of accessible or intermediate copies on request
If your business is an authorised body that creates accessible or intermediate copies of works, you must, when asked by a disabled person, another authorised body or a rights holder, …
View legislation →Provide statistical information to OFCOM on request
If your business uses, installs or has installed any wireless telegraphy equipment, OFCOM can ask you for details about it for statistical purposes. You must give the information in the …
View legislation →Report to HMRC when group threshold conditions are met
If your company is part of a group that reaches the Finance Act thresholds, you must send HMRC the information they request. The responsible member of the group has to …
View legislation →OPSS 97 obligations
Appoint a UK authorised representative for electrical equipment
If you manufacture electrical equipment you can choose a person based in the UK to act on your behalf. You must have a written mandate that lets them handle the …
View legislation →Carry out a conformity assessment for non‑standard Annex IV machinery
If you put on the market or supply machinery that is listed in Annex IV but isn’t fully built to the relevant EU/UK design standards, you must assess its conformity. …
View legislation →Carry out an approved conformity assessment for Annex IV machinery
If you manufacture machinery that falls under Annex IV and you build it to the relevant designated standards, you must use an approved conformity‑assessment method – either internal checks, a …
View legislation →Carry out approved conformity assessment and keep required lift documents
When you install a lift you must follow one of the approved conformity‑assessment methods set out in the Regulations (final inspection, product or production quality assurance, unit verification or full …
View legislation →Carry out conformity assessment and prepare technical documentation
Before you sell any electronic equipment, you must either conduct the required conformity assessment yourself or have it done by an approved body. You also need to compile the technical …
View legislation →Carry out conformity assessment for EMC requirements
If you manufacture electrical or electronic equipment, you must prove that each product meets the essential electromagnetic compatibility (EMC) requirements. You can do this either by using internal production control …
View legislation →Carry out internal conformity assessment for non‑Annex IV machinery
If the machinery you make or supply is not covered by Annex IV, you must run your own conformity‑assessment checks on its manufacture as set out in Annex VIII before …
View legislation →Only place imported apparatus on the market if it meets EMC requirements
If you import electrical or electronic equipment, you must make sure it complies with the essential electromagnetic compatibility (EMC) requirements before you sell or otherwise make it available in the …
View legislation →Prepare technical documentation and complete conformity assessment before sale
If you manufacture electrical equipment you must produce a full technical file and carry out (or have carried out) the required conformity assessment before you can put the product on …
View legislation →Design, manufacture and mark electrical equipment safely
If you make electrical equipment that falls within the voltage limits covered by the Regulations, you must design and build it so it is safe to use, can be assembled …
View legislation →Ensure safe connection of domestic electrical equipment
If you place any electrical product intended for home use on the UK market, you must make sure it can be safely plugged into a BS 1363 socket. For plug‑in …
View legislation →Fix, withdraw or recall unsafe electrical equipment
If an enforcement authority tells you that one of your electrical products does not meet the safety rules and poses a risk, you must quickly either correct the problem, stop …
View legislation →Mark radio equipment with identification and manufacturer details
If you manufacture radio equipment, you must put a unique identifier (like a type, batch or serial number) on each device, together with your name or trade mark and a …
View legislation →Take immediate action on non‑conforming electrical equipment
If you manufacture electrical equipment and discover (or have reason to suspect) that it does not meet the safety requirements, you must act straight away – either fix it, pull …
View legislation →Correct non‑conforming electrical equipment or recall it and report risks
If you supply electrical equipment and you think it does not meet the safety requirements, you must either fix it, stop selling it, or recall it. If the product could …
View legislation →Correct or recall non‑conforming radio equipment
If an enforcement authority tells you that your radio equipment does not meet the regulations and poses a risk, you must act quickly to fix it, withdraw it from sale, …
View legislation →Correct, withdraw or recall non‑conforming equipment
If you are a distributor and you think a product you have put on the market does not meet the EMC rules, you must act straight away to fix it, …
View legislation →Document and retain engineering practices for fixed installations
If you install a fixed installation (e.g. plant, wiring, equipment) you must keep written records of the engineering practices you used, retain those records for as long as the installation …
View legislation →Do not place non‑conforming apparatus on the market and report risks
If you import electrical equipment, you must be sure it meets the EMC essential requirements. If you suspect it doesn’t, you must not sell it. And if you think the …
View legislation →Do not sell non‑conforming equipment and report any safety risks
If you act as a distributor, you must stop selling any product you think does not meet the required EMC standards. If you believe a product could be unsafe, you …
View legislation →Do not sell unsafe electrical equipment and report any risks
If you distribute electrical products, you must stop selling any item you believe does not meet the required safety standards until it is brought into compliance. If the product could …
View legislation →Ensure electrical equipment you supply complies with safety standards
When you put electrical equipment on the market as a distributor, you must take reasonable steps to make sure it meets the safety requirements set out in Part 2 of …
View legislation →Ensure EMC compliance through internal production control
If you manufacture electrical or electronic equipment, you must assess its electromagnetic compatibility, create a full technical file, control the production process to match that file, affix the UK marking, …
View legislation →Ensure equipment meets essential EMC requirements before sale
If you manufacture any electrical or electronic device, you must make sure it is designed and built to meet the essential electromagnetic compatibility (EMC) requirements before you put it on …
View legislation →Ensure imported electrical equipment meets UK safety requirements before sale
If you import electrical equipment, you must check that it has passed the required conformity assessment, that the manufacturer has produced the technical file, that the product carries the UKCA …
View legislation →Ensure imported equipment meets EMC compliance before sale
Before you, as an importer, put any electrical or electronic equipment on the UK market you must make sure the maker has carried out a conformity assessment, produced the technical …
View legislation →Ensure market‑placed equipment meets EMC conformity
When you put any electrical or electronic product on the market, you must take reasonable steps to make sure it complies with the electromagnetic compatibility rules (Part 2 of the …
View legislation →Ensure radio equipment complies before importing and placing on the market
If you import radio equipment, you must make sure the manufacturer has carried out the required conformity assessment, that the product is built so it won’t breach UK spectrum rules, …
View legislation →Ensure safe storage and transport of equipment
If your business supplies (distributes) electronic equipment, you must make sure that the way you store or move it does not damage its compliance with the essential EMC requirements. In …
View legislation →Ensure safe storage and transport of imported electrical equipment
If you import electrical equipment, you must make sure that the way you store and move it does not damage its safety features. This means using suitable packaging, handling, and …
View legislation →Ensure safe storage and transport of radio equipment
If you distribute radio equipment, you must keep it in storage and during transport under conditions that do not damage its compliance with the required technical standards. This means you …
View legislation →Ensure storage and transport maintain product conformity
If you import electrical or electronic equipment, you must make sure that the way you store or move it does not damage its compliance with the EMC regulations. Put in …
View legislation →Ensure supplied machinery is safe and meets UK safety requirements
Before you sell or start using any machine, you must make sure it is safe. This means checking that it meets the essential health and safety requirements, carrying out the …
View legislation →Fix, withdraw or recall non‑conforming risky products
If an enforcement authority finds that one of your products does not meet the electromagnetic‑compatibility rules and poses a risk, you must either correct it, withdraw it from sale or …
View legislation →Maintain fire‑fighter protection equipment in good repair
You must keep any equipment, devices or facilities provided for fire‑fighters on your premises in efficient working order and good repair, and have a suitable maintenance system in place. If …
View legislation →Maintain safe storage and transport of electrical equipment
When you store or transport electrical equipment you must keep it in conditions that do not damage its safety. If the way you handle the goods could cause them to …
View legislation →Mark products with manufacturer identification details
If you manufacture any electrical or electronic equipment, you must clearly show who made it. Before you sell the product you need to put a type/batch/serial number, your company name …
View legislation →Monitor and record safety of electrical equipment you manufacture
If you make electrical equipment for the UK market, you must regularly test samples, investigate any consumer complaints, and keep a detailed register of complaints, non‑conforming products and recalls. You …
View legislation →Obtain Type Examination and keep product conformity for EMC‑regulated goods
If you make equipment that falls under the Electromagnetic Compatibility Regulations, you must apply for a Type Examination with an approved body, supply full technical documentation, keep the certificate and …
View legislation →Only place conforming electrical equipment on the market
If you import electrical equipment, you must check that it meets the safety requirements set out in Part 2 of the Regulations before you sell or otherwise make it available …
View legislation →Prevent fire‑safety breaches that could harm employees
If your business fails to meet the fire‑safety duties set out in the Regulatory Reform (Fire Safety) Order, an employee who is injured as a result can sue you in …
View legislation →Provide clear English instructions with electrical equipment
If you sell electrical equipment, you must include user instructions and safety information that are easy to read and written in plain English. This means preparing a manual, label or …
View legislation →Provide required instructions and conformity documents with radio equipment
When you sell radio equipment, you must supply clear, legible English user instructions and safety information that explain how to use the device, its accessories and any software. For equipment …
View legislation →Set up compliance procedures for series‑produced equipment
If you manufacture electronic or electrical products in batches, you must have a system in place that checks each item will meet the EMC requirements before you sell it. The …
View legislation →Share information and keep lift shafts clear during lift installation
If you are responsible for work on a building where a lift is being installed, you and the lift installer must exchange all necessary information and take steps to make …
View legislation →Take corrective action and notify authority for non‑compliant products
If you as a manufacturer discover—or have reason to suspect—that a product you have put on the market does not meet the electromagnetic compatibility requirements, you must act straight away …
View legislation →Take corrective action and report non‑conforming radio equipment
If you manufacture radio equipment and you realise (or have reason to suspect) that a product you’ve placed on the market does not meet the required standards, you must act …
View legislation →Take corrective action and report risk for non‑conforming imported equipment
If you import equipment and discover—or have reason to suspect—that it does not meet the EMC regulations, you must act straight away to fix it, withdraw it from sale, or …
View legislation →Take corrective action and report unsafe imported electrical equipment
If you import electrical items and you realise—or have reason to think—they don’t meet safety requirements, you must quickly fix the problem, withdraw them from sale, or recall them. If …
View legislation →Take corrective action or recall non‑conforming radio equipment
If you import radio equipment and realise, or have reason to suspect, that it does not meet the Radio Equipment Regulations, you must act straight away – either fix it, …
View legislation →Translate EU declaration of conformity into the required language
Before you sell or make radio equipment available in the UK, you must have the EU declaration of conformity (and the simplified version, if used) available in the language required …
View legislation →Use the UK marking correctly on your products
You can only put the UK (UKCA) marking on a product if you are the manufacturer and have shown that the product meets the essential requirements through the proper conformity …
View legislation →Use the UK marking only when you are the manufacturer and it is valid
You must only put the UK conformity mark on electrical equipment if you are the manufacturer and you have shown the product meets the safety requirements. You cannot use any …
View legislation →Verify electrical equipment complies before you sell it
Before you put any electrical product on the market, you must check it carries the UK conformity mark, comes with all required paperwork and clear English instructions, and that the …
View legislation →Verify EMC compliance before selling equipment
Before you put any electrical or electronic product on the UK market, you must make sure it meets the EMC rules. This means checking the product carries the UK mark, …
View legislation →Verify radio equipment meets UK marking and documentation before sale
Before you put any radio device on the market, you must check that it carries the UK marking, comes with all required paperwork and clear English instructions, and that the …
View legislation →Affix UK(NI) indication on products sold in Northern Ireland
If you place a product on the Northern Ireland market that carries the CE mark based on a UK‑issued certificate, you must also put a UK(NI) label on the product. …
View legislation →Only affix UK marking to compliant machinery and avoid misleading marks
You must not put the UK safety mark on any machine that does not meet the safety regulations, and you must not add any other signs or labels that could …
View legislation →Prepare a declaration of conformity for each radio product
If you put radio equipment on the UK market, you must produce a written declaration confirming it meets all essential requirements. The declaration must include the required statements and follow …
View legislation →Provide clear English instructions and information with imported apparatus
If you import electrical or electronic equipment and put it on the UK market, you must make sure the product is supplied with user instructions and usage information that are …
View legislation →Provide clear English instructions with imported electrical equipment
If you import electrical products to sell in the UK, you must supply each item with user instructions and safety information that are easy to read, legible and written in …
View legislation →Provide clear English instructions with your apparatus
When you put any electronic or electrical product on the market, you must supply it with user instructions and any other information required by the EMC Regulations. Those documents must …
View legislation →Provide declaration of conformity in the required language
Before you sell or supply electrical equipment, you must make sure the EU declaration of conformity is written in, or translated into, the language that the market you’re targeting requires …
View legislation →Provide required safety and usage information with your equipment
If you sell or put electrical equipment on the UK market, you must include clear information with the product about any special precautions needed during assembly, installation, maintenance or use, …
View legislation →Do not charge employees for fire‑safety costs
As an employer you must not make staff pay for any fire‑safety measures, training, equipment or services that are required by the Regulatory Reform (Fire Safety) Order. All costs incurred …
View legislation →Pay fixed compensation for late commercial payments
If you owe a commercial debt and you pay late (i.e., after statutory interest starts to run), you must also pay a fixed compensation sum to the supplier – £40 …
View legislation →Assist or induce a drug offence abroad
If your business or you personally help someone commit a drug‑related crime in another country while you are in the UK, you commit a criminal offence under the Misuse of …
View legislation →Attempt or incite a drug offence
If anyone connected with your business tries to carry out a drug‑related offence, or encourages someone else to do so, that conduct is a criminal offence. A conviction can lead …
View legislation →Be held liable for another's product‑safety offence
If a breach of the General Product Safety Regulations occurs because of the act or omission of someone else in your business – for example a director, manager, secretary or …
View legislation →Be liable for another’s consumer protection offence
If a breach of the Consumer Protection Act occurs because of someone else’s act or default in the course of their business, you can be prosecuted as well – even …
View legislation →Be liable for another's electromagnetic compliance offence
If a person in your business does something, or fails to act, that causes another person to breach the electromagnetic compatibility regulations (regulation 61), you can be prosecuted even if …
View legislation →Breach a suspension notice
If you continue to supply, offer to supply, agree to supply or display for supply goods that are subject to a suspension notice issued by the OPSS or Trading Standards, …
View legislation →Breach building regulations
If you or your business fail to follow any requirement of the building regulations, you commit a criminal offence. On conviction you can be sentenced to up to two years’ …
View legislation →Breach of a prohibition notice or notice to warn
If your business is served with a prohibition notice (telling you to stop supplying unsafe goods) or a notice to warn (requiring you to publish a safety warning) and you …
View legislation →Breach of product safety regulations 5 or 8(1)(a)
If you fail to follow the safety rules set out in regulation 5 or regulation 8(1)(a) you commit a criminal offence. On conviction in the Crown Court you can be …
View legislation →Breach of radio equipment regulation 65
If you place radio equipment on the market or put it into service that does not meet the requirements of regulation 65, you commit an offence. On summary conviction you …
View legislation →Contravene consumer‑goods safety regulations
If you supply, offer, or expose goods that safety regulations forbid, or you fail to carry out required tests, provide mandated information, or give false or reckless information about those …
View legislation →Corporate liability for drug offences where directors consent or neglect
If your company commits an offence under the Misuse of Drugs Act (for example, producing, supplying or possessing a controlled drug) and a director, manager, secretary or similar officer allows …
View legislation →Fail to comply with a safety notice request for information or samples
If the Secretary of State serves you a notice asking for information, records or product samples to decide on a safety notice, you must provide them within the time and …
View legislation →Fail to comply with EMC requirements or recall notice
If your business places electrical or electronic equipment on the market without meeting the technical requirements set out in the Electromagnetic Compatibility Regulations (or ignores a withdrawal/recall notice issued by …
View legislation →Fail to comply with or give false information to a regulatory notice
If the Secretary of State (or an appointed regulator) serves you a notice asking for information or records, you must provide it within the time and place specified. Failing to …
View legislation →Fail to meet PPE obligations or obstruct enforcement
If your business (as a manufacturer, importer, distributor or other economic operator) does not follow the PPE marking, identification and cooperation requirements set out in the regulations, or if you …
View legislation →Intentionally obstruct a constable exercising drug search powers
If you deliberately prevent a police officer from searching for, detaining or seizing a temporary class drug, you commit a criminal offence. The offence applies to anyone – including businesses …
View legislation →Liability for PPE offences caused by another’s act or omission
If a breach of the PPE regulations occurs because of something another person in your business did or failed to do, that person – for example a director, manager, secretary …
View legislation →Obstruct an enforcement officer or withhold required information
If you deliberately block a Trading Standards or customs officer who is carrying out their powers under the Consumer Protection Act, or you refuse to obey a reasonable request for …
View legislation →Permit production, supply or use of controlled drugs on premises
If you own, occupy or manage a property and you knowingly allow anyone to produce, supply, prepare or smoke controlled drugs such as cannabis, cannabis resin or opium on that …
View legislation →Possess a controlled drug without authority
If you or your business have a controlled drug in your possession without the proper authorisation, you are committing a criminal offence. The offence applies even if the drug is …
View legislation →Pretend to be an enforcement officer
If you are not an authorised officer of Trading Standards or the OPSS but act as if you are – for example, pretending to seize goods or carry out inspections …
View legislation →Produce or supply a controlled drug without authority
If your company produces a controlled drug, or supplies (or offers to supply) a controlled drug in breach of the Misuse of Drugs Act 1971, you are committing a criminal …
View legislation →Supply equipment for unlawful drug use
If you supply, or offer to supply, any item that could be used to give or prepare a controlled drug – such as pipe‑heads, filters, or mixing kits – and …
View legislation →Wrongly disclose confidential personal information
If you share information that reveals a person's identity and the disclosure breaches the rules in section 14, you commit an offence. A defence is only available if you reasonably …
View legislation →Create and maintain Declaration of Conformity and UK marking
If you manufacture equipment that must meet the EMC requirements, you have to produce a Declaration of Conformity confirming the product meets those standards and affix the UKCA marking before …
View legislation →Keep technical files and declaration of conformity for 10 years
If you manufacture radio equipment, you must retain a copy of the EU declaration of conformity and all technical documentation for each product you sell. Keep these records for 10 …
View legislation →Keep technical files and EU declaration for 10 years
If you import machinery or equipment, you must hold onto the technical documentation and the EU Declaration of Conformity for that product for ten years from the day it is …
View legislation →Prepare a Declaration of Conformity for each apparatus
When you put electrical or electronic equipment on the UK market, you must produce a Declaration of Conformity. This document must confirm the essential EMC requirements have been met, list …
View legislation →Provide UK marking, declaration of conformity and technical file
When you put machinery on the UK market, you must label it with the UK marking (or include the marking in the paperwork) and supply a declaration of conformity that …
View legislation →Retain technical documentation and EU declaration for 10 years
If you manufacture any equipment that falls under the EMC Regulations, you must keep the technical file and the EU declaration of conformity for that product for ten years from …
View legislation →Ofcom 62 obligations
Carry out and keep up‑to‑date children’s risk assessments and report harmful content
If you run an online service that lets users interact and is likely to be used by children, you must assess the risks that harmful content poses to them. Keep …
View legislation →Carry out and maintain illegal‑content risk assessments
If you run a regulated user‑to‑user online service, you must produce a thorough risk assessment of illegal content and keep it up to date. You also need to redo the …
View legislation →Carry out regular children’s access assessments for your online service
If you run an online service that falls under Part 3 of the Online Safety Act, you must assess whether children can access it. Do the first assessment when Schedule …
View legislation →Comply with all Online Safety duties for your user‑to‑user service
If you run an online platform where users can interact (e.g., social media, forums, marketplace), you must meet a series of duties under the Online Safety Act – risk‑assess illegal …
View legislation →Comply with OFCOM enforcement notification to stop misuse
If OFCOM decides you have repeatedly misused an electronic communications network or service and sends you an enforcement notification, you must do everything the notice requires to halt the misuse, …
View legislation →Comply with OFCOM telephone‑number conditions
If your business is not a communications provider but you apply for, are allocated, or use a telephone number, you must follow any conditions OFCOM sets on how that number …
View legislation →Identify if your internet service is subject to regulated pornographic‑content duties
If you run an online service, you must check whether it shows regulated pornographic content, is not covered by an exemption, and has a UK audience or target market. If …
View legislation →Implement effective age‑verification and keep public records
If your internet service provides regulated pornographic content, you must put in place highly‑effective age‑verification (or age‑estimation) to stop children from seeing it. You also have to keep a clear …
View legislation →Include clear terms and easy complaints/reporting for user content
If you run a regulated user‑to‑user online service, you must write terms of service that plainly explain users’ right to claim if their content is wrongly taken down or they …
View legislation →Prevent harmful or prohibited content and protect under‑18s
If you run an on‑demand video service you must make sure the catalogue does not contain material that could incite hatred or violence, or any material that is illegal under …
View legislation →Protect children using proportionate design, operation and public statements
If you run a regulated search service that children are likely to use, you must put in place reasonable technical and organisational measures to stop them seeing harmful content. You …
View legislation →Provide reasonable, uninterrupted access to selected internet radio services without charging other providers
If you run a radio‑selection service, you must make sure your users can pick any internet radio station that appears on the official list and start it with spoken commands, …
View legislation →Provide user‑control features and clear terms for adult users
If you run a Category 1 online service you must give adult users easy‑to‑use tools to limit or be warned about certain content, let them choose whether to keep the …
View legislation →Set up a clear process for parents to request deceased child data
If you run an online service that falls under the Online Safety Act (Category 1, 2A or 2B), you must tell parents exactly how they can ask for information about …
View legislation →Stop airing ads for less‑healthy food during 5:30‑9:00 pm
If you advertise food or drink on TV, you must stop putting any ads for products that are identified as ‘less healthy’ between 5:30 am and 9:00 pm (except if …
View legislation →Keep OFCOM‑provided intelligence information confidential
If OFCOM shares information that originates from or relates to an intelligence service (MI5, MI6, GCHQ) with your business, you must not pass it on to anyone else unless the …
View legislation →Do not pay OFCOM for replacement telephone number allocations
If a telephone number allocation you hold is withdrawn because of a numbering re‑organisation and you are given a replacement set of numbers, you must not make any payment to …
View legislation →Breach wireless telegraphy regulations
If you or your business break any regulation made under section 45 of the Wireless Telegraphy Act – for example by operating a wireless telegraphy station or equipment in a …
View legislation →Broadcast from unauthorised marine structure
If you operate, help operate, or arrange a radio broadcast from a structure fixed to the seabed (for example an offshore platform) in UK tidal waters, external waters or a …
View legislation →Commit an information offence under the Online Safety Act
If your business fails to meet the information duties set out in sections 109‑112 of the Online Safety Act (for example, not providing required notices or mishandling user‑generated content), you …
View legislation →Commit a wireless telegraphy offence
If your business operates radio or wireless equipment in a way that breaches the Communications Act 2003 – for example by using un‑licensed transmitters or causing unlawful interference – you …
View legislation →Commit fraud or related financial offences
If your business carries out any activity that breaches the financial‑services or fraud legislation listed in this section – for example carrying out unauthorised regulated activity, making false statements to …
View legislation →Continue using unlicensed wireless equipment after conviction
If your business is convicted of using a wireless telegraphy station or apparatus, or of failing to surrender a wireless licence, and you keep using the equipment or retain the …
View legislation →Deliberately interfere with wireless telegraphy
If you use any equipment with the purpose of disrupting wireless communications – for example radio, TV, mobile or satellite signals – you commit a criminal offence. The offence applies …
View legislation →Disclose personal HMRC information without permission
If your business receives personal data from HM Revenue & Customs and you pass it on without HMRC’s consent, you commit a criminal offence. On conviction you face an unlimited …
View legislation →Disclose personal information from Revenue Scotland without permission
If your business receives personal data from Revenue Scotland under sections 64(1) or 64(5) and then shares that data without the required consent, you commit a criminal offence. Conviction can …
View legislation →Disclose wireless telegraphy information without consent
If your business shares information that it has received under the Wireless Telegraphy Act without the consent of the business that originally holds that information, you commit a criminal offence …
View legislation →Dishonestly obtain communications services to avoid payment
If you (or your business) obtain an electronic communications service – for example telephone, broadband or mobile – dishonestly and intend to avoid paying the charge for that service, you …
View legislation →Dishonestly obtain electronic communications services to avoid payment
If you or anyone acting for your business obtains telephone, broadband or any other electronic communications service dishonestly and does so with the intention of not paying the charge for …
View legislation →Encourage or assist serious self‑harm
If you, or anyone acting on your behalf, do any act – such as publishing, sharing, sending, or showing material – that is intended to encourage or help another person …
View legislation →Facilitate unauthorised broadcasting
If you take part in running, financing, supplying equipment, providing services, creating content, advertising, or otherwise helping a broadcasting station that makes unauthorised broadcasts, you commit an offence. Conviction can …
View legislation →Fail to comply with an information notice
If your online service (e.g., a user‑to‑user platform, search engine or a site hosting regulated pornographic content) receives an information notice from a regulator such as Ofcom, you must comply …
View legislation →Fail to comply with audit notice
If your online service receives an audit notice under Schedule 12 of the Online Safety Act and you either ignore the notice, give false material information, or destroy/suppress the information …
View legislation →Infringe copyright or making‑available right by communicating work to the public
If your business communicates a copyrighted work (or a recording with a performer’s making‑available right) to the public, and you know or should know that this infringes the copyright, you …
View legislation →Intercept or disclose wireless messages without authority
If you use any wireless telegraphy equipment (e.g., radios, mobile phones, Wi‑Fi, satellite links) to listen to or obtain the contents, sender or addressee of a message that you are …
View legislation →Make wireless telegraphy apparatus available for unauthorised use
If your business installs, operates, or leaves a wireless telegraphy (radio‑transmitting) station or equipment in a state where it can be used without the required licence, you commit a criminal …
View legislation →Obstruct, fail to comply or give false information to regulator
If your business deliberately blocks, delays or refuses to provide documents or other information that the ICO, HSE, FCA, Ofcom or another regulator lawfully requests under the Online Safety Act, …
View legislation →Obstruct TV licence enforcement officer or refuse assistance
If you deliberately block or hinder an authorised TV‑licence inspector from entering your premises or testing television receivers, or you refuse to help them when they have a legal duty …
View legislation →Officer liable for corporate online‑safety offences
If your company commits an online‑safety offence (sections 179, 181, 183 or 184) and it is proven that a director, manager or other officer either consented, turned a blind eye …
View legislation →Possess or supply equipment for dishonest obtaining of electronic communications services
If your business has, controls or supplies any item that could be used to fraudulently obtain telephone, internet or other electronic communications services – and you intend it to be …
View legislation →Possess or supply equipment for dishonest obtaining of electronic communications services
If your business holds, controls or supplies any device that could be used to obtain telecommunications services dishonestly – for example hacking tools or equipment that lets people bypass payment …
View legislation →Procure overseas breach of UK wireless telegraphy rules
If you, in the United Kingdom, arrange or encourage someone abroad to do something that would be illegal under the Wireless Telegraphy Act if it were carried out in the …
View legislation →Provide or supply communications service in breach of an Ofcom/IPO direction
If your business continues to run an electronic communications network, service or related equipment while a regulator (Ofcom or the IPO) has suspended your entitlement or imposed a restriction, you …
View legislation →Send false online message intending harm
If you send an online message that you know is false, with the intention of causing non‑trivial psychological or physical harm to people who are likely to see it, and …
View legislation →Send false safety‑critical wireless messages
If you or your business send a wireless message that you know is false or misleading and that could affect a safety‑of‑life service or endanger a person, ship, aircraft or …
View legislation →Send intimate genital image causing alarm or for sexual gratification
If you deliberately send, show, or leave a photograph or video of anyone’s genitals so that the recipient is alarmed, distressed or humiliated, or you do it to obtain sexual …
View legislation →Send offensive, false or persistently annoying electronic messages
If your business sends, causes to be sent, or repeatedly uses a public electronic communications network (e.g., email, SMS, social media) to transmit messages that are grossly offensive, indecent, obscene, …
View legislation →Send or display flashing images that could cause seizures
If you send, publish or show electronic images that flash and you know (or should know) they could be seen by someone with epilepsy, and you intend the images to …
View legislation →Send threatening communications
If your business sends a message that threatens death, serious injury, rape, sexual assault or serious financial loss, and you intend or are reckless that the recipient will fear the …
View legislation →Senior manager fails to prevent information offences
If your company breaches an information notice – for example by not complying with the notice, supplying false or encrypted information, or destroying/deleting data – and you, as a senior …
View legislation →Share or threaten to share intimate image without consent
If you (or anyone acting for you) intentionally share, or threaten to share, a photograph or video showing another person in an intimate state without that person's consent, you commit …
View legislation →Supply, create or advertise material for an unlawful broadcast
If your business supplies a film, sound recording, literary, dramatic, musical or artistic work, participates in, advertises or publishes details of a broadcast that is illegal under the Wireless Telegraphy …
View legislation →Supply or advertise prohibited wireless apparatus
If your business supplies, offers to supply, or advertises wireless equipment that breaches an order made under section 72 or fails to meet a requirement of an order made under …
View legislation →Suppress electronic sales records
If your business uses, or helps develop, tools that can hide, delete or otherwise suppress electronic sales data (for example, to avoid tax reporting), you commit an offence. Conviction can …
View legislation →Transmit offensive or false messages over public network
If your business sends a message, email, tweet or any other communication over a public electronic communications network that is grossly offensive, obscene, menacing, or that you know is false …
View legislation →Unauthorised disclosure of HMRC personal data
If your business receives personal information from HM Revenue & Customs (for example, tax data about employees or customers) you must not pass it on to anyone else unless you …
View legislation →Unauthorised disclosure of personal data received from HMRC
If your business receives personal information from HM Revenue & Customs for research or processing and then shares it with anyone else (unless an explicit exemption applies), you commit a …
View legislation →Use equipment in breach of an OFCOM notice
If you use or allow the use of wireless equipment while you know an OFCOM notice (under section 55) is in force, and that use goes against the terms of …
View legislation →Use or install unauthorised wireless telegraphy equipment
If your business sets up, uses or installs any wireless telegraphy station or apparatus (including transmitters or receivers) without the proper licence, you commit a criminal offence. The penalty depends …
View legislation →Use or possess unauthorised wireless equipment
If you have radio or other wireless apparatus that you are not authorised to use, or you breach any conditions that OFCOM has attached to a licence, you commit a …
View legislation →Use wireless telegraphy equipment without a licence
If your business operates any wireless telegraphy equipment (e.g., radios, transmitters, antennas) without a proper licence or breaches the conditions of that licence, you commit an offence under the Communications …
View legislation →Hold a valid TV licence and comply with its conditions
If your business uses a TV receiver, you must have a BBC‑issued TV licence. The licence comes with conditions (who can install or use the TV, where it can be …
View legislation →Environment Agency 52 obligations
Prepare and submit an Environmental Statement for EIA developments
If you are applying to build a project that the regulations say needs an Environmental Impact Assessment, you must produce an environmental statement that looks at the significant effects on …
View legislation →Secure all taps, valves and pipes on mobile oil bowsers
If your business uses a mobile bowser to store oil, you must make sure every tap, valve and pipe that could let oil out is fitted with a lock and …
View legislation →Store oil in suitable containers with secondary containment
If your business stores oil, you must keep it in a container that won’t burst or leak in normal use, is installed correctly, and is placed inside a secondary containment …
View legislation →Check supplier CCL certificates and pay any Climate Change Levy due
When you receive a supplier’s CCL relief certificate for an excluded, exempt or reduced‑rate supply, you must check that the certificate is correct within the time limits set out, correct …
View legislation →Cooperate with environmental inspections and act on reports
If you run an industrial installation, you must let environmental inspectors onto your site, give them any samples or information they need, and respond to the inspection report within the …
View legislation →Identify and implement remediation measures after receiving a notice
If your business is named as the responsible operator and you get a remediation notice under regulation 18, you must quickly work out how to fix the environmental damage and …
View legislation →Monitor industrial emissions according to Annex VII
If your business owns, operates or controls a plant that has a permit under the Industrial Emissions Directive, you must carry out regular emissions measurements that follow Part 6 of …
View legislation →Organise product recall when issued a compulsory recall notice
If the Secretary of State serves you with a compulsory recall notice because a product you make or distribute fails an environmental standard, you must arrange for that product (and …
View legislation →Prevent further environmental damage and notify the authority
If your business causes, or you have reasonable grounds to think it has caused, environmental damage you must act straight away to stop any more harm and inform the appropriate …
View legislation →Prevent imminent environmental damage and notify authority
If an activity you run poses an immediate risk of harming the environment, you must act straight away to stop it and, unless the risk is fully removed, inform the …
View legislation →Provide adequate secondary containment for oil storage
If you store oil, you must have a secondary containment system that can hold at least 110 % of the oil you keep, is impermeable to water and oil, is …
View legislation →Set and monitor emission limits for multi‑fuel combustion plants
If your plant burns two or more fuels at the same time, you must use the rules in this article to work out the maximum amount of each pollutant that …
View legislation →Set up and maintain monitoring of emissions into water and air
If your business has a permit to emit into water or air, you must keep a monitoring system in place so that the environmental authority can check you’re complying with …
View legislation →Submit remediation proposals to the enforcing authority
If an enforcing authority decides that your activity has caused environmental damage, they will send you a notice. You must then put together a plan of measures to fix the …
View legislation →Notify Commissioners when acting for a deceased or incapacitated individual
If you start doing any activity that would normally be registered to a person who has died or become temporarily unable to act, you must tell the Climate Change Levy …
View legislation →Notify the Commissioners when you carry on activities of an insolvent CCL registrable person
If your business continues to carry out any activity that would normally make you a Climate Change Levy (CCL) registrable person, but the original registrable person has entered insolvency, you …
View legislation →Grant access rights for environmental remediation works
If you own or control land or water and an operator needs to carry out work to prevent or fix environmental damage, you must give them the legal right to …
View legislation →Submit CCL returns and pay the Climate Change Levy each quarter
If your business is a registrable person for the Climate Change Levy you must work out how much levy you owe every three‑month accounting period, send a return to the …
View legislation →Use oil fuel that meets sulphur content limits for furnaces or engines
If your business runs furnaces or engines that use oil fuel, you must make sure the fuel’s sulphur level does not exceed the limits that the Secretary of State sets …
View legislation →Account for Climate Change Levy on self‑supplies
If your business supplies energy to itself (i.e., you are both the supplier and the recipient) you must still treat the transaction as a taxable supply. This means you have …
View legislation →File CCL returns and pay the Climate Change Levy on time
If your business is registered for the Climate Change Levy you must submit a return for every accounting period and pay any levy shown on that return. Returns have to …
View legislation →Pay Climate Change Levy by the filing deadline
If your business is a registrable person for the Climate Change Levy, you must pay the levy amount due for each accounting period by the date you submit your return. …
View legislation →Pay Climate Change Levy if you control assets of a deceased, incapacitated or insolvent registrable person
If you are appointed as a representative (for example, an executor, administrator or insolvency practitioner) of a business that was liable for the Climate Change Levy because the owner has …
View legislation →Pay the authority’s reasonable administration costs
If your business is identified as the operator responsible for environmental damage, you must cover the reasonable costs the regulator incurs when it prepares notices, assesses the damage, decides on …
View legislation →Pay the enforcing authority’s reasonable costs if it acts for you
If you are the operator who should carry out remediation work under Part 2 and the Environment Agency steps in to do the work instead, you must pay the reasonable …
View legislation →Submit CCL returns and pay the Climate Change Levy each accounting period
You must work out how much Climate Change Levy you owe for every three‑month accounting period, send a return to the Commissioners by the deadline, and pay the amount due …
View legislation →Submit CCL returns and pay the levy on time
If your business is registered for the Climate Change Levy you must work out the levy due for each three‑month accounting period, send the prescribed return to HMRC and pay …
View legislation →Submit CCL returns, pay the levy and keep records
If your business is registered for the Climate Change Levy you must work out the levy due each accounting period, send a return to the Commissioners by the deadline, pay …
View legislation →Submit Climate Change Levy returns and payments each accounting period
You must work out how much Climate Change Levy (CCL) you owe for every three‑month accounting period, send a return to the Commissioners and pay the amount by the deadline. …
View legislation →Submit quarterly Climate Change Levy returns and payments
If your business is liable for the Climate Change Levy (i.e. you are a registrable person), you must keep quarterly accounting periods, work out the levy due, send a return …
View legislation →Submit quarterly Climate Change Levy returns and pay the levy
If your business is registered for the Climate Change Levy you must work out the levy due for each three‑month accounting period, send a return to the Commissioners and pay …
View legislation →Burn cable insulation to recover metal
If you burn the insulation off cables in order to recover the metal, you commit an offence unless the burning is part of a process covered by Part I of …
View legislation →Fail to comply with fuel regulations (sections 75‑76)
If you break any regulation made under sections 75 or 76 of the Control of Pollution Act 1974 – for example rules about the quality of motor fuel or the …
View legislation →Fail to comply with information notice or give false data
If an environmental authority (e.g. the Environment Agency) serves you with a written notice asking for information to set up a carbon‑trading scheme, you must provide the requested details by …
View legislation →Obstruct or refuse to cooperate with environmental officials
If you fail to give assistance or information that an environmental official reasonably asks for, deliberately block them, or deliberately provide false or misleading information, you commit a criminal offence. …
View legislation →Keep required Climate Change Levy accounts
If your business is liable for the Climate Change Levy you must keep a regular summary of the levy you owe (the CCL account). If you claim tax credits for …
View legislation →Record and classify self‑supplied electricity for Climate Change Levy
If your business generates electricity for its own use, you need to check whether that electricity comes from taxable commodities, renewable sources or other exempt categories. The way you classify …
View legislation →Apply to transfer Climate Change Levy registration when selling a going‑concern
If you run a business that is registered for the Climate Change Levy and you sell it as a going concern, you and the buyer must jointly ask the Commissioners …
View legislation →Continue accounting for Climate Change Levy until cessation
If your business is authorised to pay the Climate Change Levy, you must keep calculating, reporting and paying the levy as usual. You only stop this when a specific cessation …
View legislation →Include relief percentage on supplier certificates
When you receive a taxable fuel, electricity or other commodity that is subject to the Climate Change Levy, you must work out what proportion of that supply is exempt from …
View legislation →Notify Authority and keep records to retain CCL exemption
If your business generates renewable electricity and wants to claim an exemption from the Climate Change Levy, you must not allocate that electricity for export, must tell the relevant Authority …
View legislation →Provide supplier certificates and supporting analysis for exempt supplies
If you receive a fuel or energy supply and want to treat it as exempt or excluded from the Climate Change Levy, you must give the supplier a certificate confirming …
View legislation →Respond to local authority notices on air pollution emissions
If your business emits gases or could help measure them, the local council may give you a notice asking for details about those emissions. You must provide the information requested, …
View legislation →Submit accurate Climate Change Levy returns
Each accounting period you must complete a Climate Change Levy (CCL) return showing the levy you owe on taxable supplies, include any authorised adjustments or corrections, provide all the information …
View legislation →Submit CCL returns and pay levy each accounting period
If your business is registered for the Climate Change Levy you must break the year into three‑month accounting periods, calculate the levy due for each period, send a prescribed return …
View legislation →Submit CCL returns and pay the Climate Change Levy
If your business is registered for the Climate Change Levy you must send a return for every accounting period showing the levy you owe, and you must pay that amount …
View legislation →Submit CCL returns and pay the Climate Change Levy on time
If your business is registered for the Climate Change Levy you must keep quarterly accounting periods, file a return for each period using the prescribed form and sign it, and …
View legislation →Submit CCL returns and pay the Climate Change Levy on time
If your business is a registrable person for the Climate Change Levy, you must work out how much levy you owe each accounting period, send a return to HM Revenue …
View legislation →Submit CCL returns, pay the levy and keep records
If your business is registered for the Climate Change Levy, you must out levy due for each three‑month accounting period, send a return to HMRC by the deadline, pay the …
View legislation →Submit quarterly Climate Change Levy returns and payments and keep records
If your business is registered for the Climate Change Levy, you must treat each three‑month accounting period as a reporting cycle. Within each cycle you need to calculate the levy …
View legislation →Submit written claim for repayment of overpaid Climate Change Levy
If your business has paid Climate Change Levy in error and you are not entitled to a tax credit, you must send a written claim to the Commissioners. The claim …
View legislation →Submit your Climate Change Levy returns on time
If your business is liable for the Climate Change Levy you must send a return for every accounting period. The return has to use the form set out by the …
View legislation →NRW 43 obligations
Carry out environmental risk assessment and notify the Secretary of State before dealing with GMOs
If your business plans to import, acquire, release, market or keep a genetically modified organism, you must first assess any risk of environmental damage. You also have to give the …
View legislation →Prepare written assessment for multi‑stream recyclable waste collection
If your business collects waste and the contract lets you collect recyclable household or other recyclable waste in two or more separate streams by relying on sections 45A, 45AZA or …
View legislation →Be a fit and proper person for a waste management licence
If you want to obtain or keep a waste management licence, you must show the Environment Agency that you (and any linked people) have no relevant convictions, that a technically …
View legislation →Comply with waste licence conditions and regulator notices
If you hold a waste‑handling licence you must keep the activity within the licence limits, prevent pollution and follow any conditions set. If the Environment Agency (or the relevant waste …
View legislation →Comply with waste management licence conditions
If you treat, keep or dispose of controlled waste on land or with a mobile plant, you must have a waste management licence and follow every condition it sets – …
View legislation →Ensure allowances are allocated to your installation on time
If you run an installation that is part of the UK greenhouse gas emissions trading scheme, you need to have the appropriate allowances transferred to your operator account. The regulator …
View legislation →Obtain consent and manage genetically modified organisms (GMOs)
If your business imports, acquires, keeps, releases or markets genetically modified organisms, you must first get a consent from the Secretary of State (or jointly with the Food Standards Agency/Scotland) …
View legislation →Operate authorised processes using best‑available techniques and meet authorisation conditions
If your business runs a process that needs an environmental authorisation, you must follow the specific conditions attached to that authorisation. This includes using the best available techniques that are …
View legislation →Prevent damage caused by waste you deposit
If your business deposits waste on land you must make sure it does not cause damage to people, property or the environment. You will be liable for any damage unless …
View legislation →Take reasonable steps to manage controlled waste safely
If your business imports, produces, carries, stores, treats, disposes of or otherwise controls controlled waste (or extractive waste), you must put in place reasonable measures to stop waste escaping and …
View legislation →Apply to surrender a site licence and provide required information
If you hold a waste‑site licence and want to give it up – either for the whole site or part of it – you must submit a formal application to …
View legislation →Notify the Environment Agency of a transferred authorisation
If you take over an environmental authorisation (e.g., a permit to run a prescribed process) from another business, you must tell the Environment Agency in writing within 21 days of …
View legislation →Do not disturb waste without consent
You must not sort, move, or otherwise tamper with waste that has been placed in a public or private waste site or bin unless you have the appropriate consent from …
View legislation →Do not obstruct authorised entry or disclose trade secrets
If an environmental officer (or other person authorised by a local authority) comes to inspect your premises for a statutory nuisance, you must let them in after the required notice …
View legislation →Pay costs and fees for seized stray dogs and claim within 7 days
If a dog you own is taken by the local authority as a stray, you must pay any costs incurred for its detention and any prescribed fee. You also have …
View legislation →Pay reasonable charge for waste collection you request
If your business asks the local waste collection authority to pick up commercial, industrial or any other non‑household waste, you must pay the reasonable fee for its collection and disposal. …
View legislation →Breach special waste regulations
If you fail to follow any of the regulations that the Secretary of State may make for handling "special waste" – for example keeping records, limiting storage quantities, notifying the …
View legislation →Cause another person to commit an EPA offence
If an offence under Parts I, II, IV or VI of the Environmental Protection Act 1990 happens because of something you did or failed to do, you can be prosecuted …
View legislation →Corporate offence liability for directors and officers
If your company breaches any environmental duty in the Environmental Protection Act and the breach is shown to have been with the consent, connivance or neglect of a director, manager, …
View legislation →Deposit non‑controlled waste that would be special waste
If you (or your business) deposit waste that is not classed as controlled waste but would be a special waste if it were controlled, you are guilty of the same …
View legislation →Discharge food waste into public sewer
If you occupy premises in Wales (e.g. a factory, restaurant or office) and you put food waste into a public sewer, or allow anyone else to do so, you are …
View legislation →Distribute free printed matter on designated land without consent
If you give away flyers, leaflets or any other free printed material on land that has been designated by the local litter authority – and you do so without that …
View legislation →Fail to assist or give false information to officers searching vehicles
If an authorised officer or police constable stops, searches or seizes a vehicle because they suspect a waste‑related offence, you must give them any assistance or information they reasonably request. …
View legislation →Fail to comply with an EPA compliance notice
If the Environment Agency serves you with a compliance notice telling you to fix a waste‑collection failure, you must follow the steps and deadline it sets. Ignoring or breaching that …
View legislation →Fail to comply with a waste direction from the Secretary of State
If the Secretary of State (or the appropriate Minister) serves you a written direction telling you to accept, treat, dispose of or deliver waste and you do not follow it …
View legislation →Fail to comply with waste receptacle requirements
If you occupy premises (for example, a business or residential property) and a local authority in Scotland or Wales serves you a notice requiring you to provide or use specific …
View legislation →Fail to comply with waste removal notice
If waste is illegally dumped on land you occupy and the local authority serves you with a notice requiring you to remove it (or take remedial steps) within at least …
View legislation →Fail to deliver stray dog to local authority
If you find a stray dog you must either return it to its owner or hand it over to the local authority officer right away, and you must keep the …
View legislation →Fail to follow waste separation requirements
If you collect, receive, keep, treat, transport or present controlled waste in Wales and do not separate it as required by the Welsh Ministers' regulations (and you have no reasonable …
View legislation →Fail to give name, address or DOB when required for fixed penalty notice
If a constable or authorised officer asks you for your name, address and date of birth because they intend to issue a fixed‑penalty notice for a household‑waste transfer breach, you …
View legislation →Fail to give name or address when required by a fixed‑penalty notice
If a waste authority serves you with a fixed‑penalty notice for failing to meet your household waste transfer duties and you refuse or give a false name or address when …
View legislation →Fail to give name or address when required by authorised officer
If an authorised officer of a Welsh waste collection authority asks you for your name and address in relation to a waste‑deposit fixed‑penalty notice and you refuse, give a false …
View legislation →Fail to give name or address when required (or give false details)
If an authorised officer of an English waste collection authority asks you for your name and address in relation to a waste deposit offence, you must provide accurate details. Failing …
View legislation →Fail to give or give false name/address/DOB when issued a fixed penalty notice
If a waste collection authority officer asks you (as the occupier of a domestic property) for your name, address and date of birth before handing you a fixed‑penalty notice, you …
View legislation →Fail to provide information when required by waste authority
If a waste regulation authority or waste collection authority serves you with a written notice demanding information about waste, you must give that information in the form and within the …
View legislation →Fail to provide required waste receptacles
If a waste collection authority tells you to put specific containers for commercial or industrial waste on your premises and you do not do so (without a reasonable excuse), you …
View legislation →Make false or misleading statements to obtain or alter a licence
If you knowingly give a false or misleading statement when applying for a licence, seeking to change licence conditions, surrendering a licence, or transferring a licence, you commit a criminal …
View legislation →Obstruct inspection of waste scheme accounts
If you are the person who controls the separate account kept for a waste‑reduction scheme and you deliberately stop anyone from looking at or copying that account, you are committing …
View legislation →Officer or partner liable for corporate REACH offence
If your company or a Scottish partnership breaches any REACH requirement and the breach is done with the consent, connivance or negligence of a director, manager, secretary, other officer or …
View legislation →Unauthorised waste deposit, treatment or disposal
If your business deposits, treats, keeps or disposes of controlled waste without a valid environmental permit, or does so in a way that could pollute the environment or harm health, …
View legislation →Keep batteries evidence notes in the approved format
If your business handles batteries or battery waste, you must keep a record – called a batteries evidence note – for every piece of battery waste you deal with. The …
View legislation →Obtain authorisation before carrying out a prescribed process
If your business wants to carry out any activity that the Environment Agency has listed as a ‘prescribed process’, you must first get an authorisation (licence) from them and pay …
View legislation →Register as a producer of portable batteries
If your business makes or sells portable batteries, you must register with the relevant authority. You need to submit a complete application, prove you meet the technical and safety checks …
View legislation →Trading Standards 40 obligations
Arrange return of goods and bear return costs on contract cancellation
If a consumer cancels a contract, you must either collect the goods (when you offered to do so or when the goods were delivered to their home and can’t be …
View legislation →Check package quantities and keep records
If your business packs or imports packaged goods for sale, you must either measure the amount in each package with suitable equipment or run a rigorous sampling/testing system to confirm …
View legislation →Do not supply dangerous products and help monitor product safety
If you act as a distributor, you must not sell any product you know – or should have known – is dangerous. You also need to cooperate with safety monitoring …
View legislation →Ensure correct quantity labeling on packages and outer containers
If you put a nominal quantity label on a product package or its outer container – even if you are not the packer or importer – the law treats you …
View legislation →Ensure goods comply with safety provisions to avoid forfeiture
If any of the goods you sell or supply in Scotland breaks a safety rule, a sheriff can order the goods to be seized. You must check all goods against …
View legislation →Ensure goods meet safety standards or face forfeiture
If any of your products breach a safety provision, the enforcement authority can ask a magistrates’ court to order the goods to be forfeited. You must make sure your goods …
View legislation →Ensure only safe products are placed on the market
If you produce or import consumer goods, you must make sure each product is safe before you put it on the market, offer it for sale, or keep it available …
View legislation →Ensure packaged goods meet quantity accuracy rules
You must make sure any packages you pack or import contain at least the amount shown on the label on average, that only a very small number of packages are …
View legislation →Ensure supplied articles and substances are safe and provide safety information
If you design, make, import or supply any product or substance that will be used at work (including fair‑ground equipment), you must make sure it is safe throughout its life‑cycle. …
View legislation →Mark outer containers with required details
If you pack or import goods that are placed in an outer container, you must make sure the container is clearly marked with the quantity, the number of packages and …
View legislation →Obtain clear consent and acknowledgement before supplying digital content
If you sell digital content that isn’t delivered on a physical medium, you must wait until the 14‑day cooling‑off period ends before you start providing it, unless the consumer gives …
View legislation →Only start a service after consumer request during cooling‑off period
You must not begin providing a service while the consumer is still in their cancellation (cooling‑off) period unless they expressly ask you to, and for off‑premises contracts that request must …
View legislation →Organise product recall when served with a recall notice
If a trading standards authority serves you with a recall notice because a product you have supplied is deemed dangerous, you must use reasonable efforts to get that product back …
View legislation →Provide clear payment info and obtain explicit consent before online orders
If you sell goods or services online, you must show the customer all required payment and delivery information before they click to order, get a clear acknowledgement that the order …
View legislation →Provide safety information, label products and manage product safety risks
If you put a product on the market, you must give consumers clear information and warnings so they can understand any hazards and how to avoid them. You also need …
View legislation →Acknowledge consumer cancellations promptly
When a customer decides to cancel a distance or off‑premises contract, you must let them do so using the model cancellation form or any clear statement. If you offer a …
View legislation →Disclose identity and purpose at start of sales calls
If you call a consumer to try to sell a distance contract, you must tell them who you are, who you’re calling on behalf of (if anyone), and that the …
View legislation →Notify the Secretary of State with detailed product risk information
If you must notify the Secretary of State because a product you sell may be unsafe, you must include enough details for them to identify the product, understand the risk, …
View legislation →Provide contract confirmation for distance sales
When you sell goods or services to a consumer at a distance (online, phone or mail), you must send the consumer a written confirmation of the contract on a durable …
View legislation →Provide required pre‑contract information and cancellation form for off‑premises contracts
Before you bind a consumer to a contract made away from your business premises (for example at their home or over the phone), you must give them all the information …
View legislation →Provide required pre‑contract information for distance sales
Before you bind a consumer to an online, phone or mail order, you must give them all the information set out in Schedule 2 in a clear, easy‑to‑understand way that …
View legislation →Apply to challenge a safety notice within the time limit
If your business (or anyone with an interest in a product) receives a safety notice, you can ask a court or sheriff to change or cancel it. You must make …
View legislation →Mark packages with quantity and UK contact details
If you pack or import a product for sale, you must put a permanent, easy‑to‑read label on each package showing the nominal quantity and the name and address of a …
View legislation →Charge only basic‑rate for consumer help‑line calls
If you run a telephone help‑line for customers to discuss contracts, you must not make them pay more than the basic call rate. If a consumer is charged a higher …
View legislation →Refund payments not due to consumers
If a consumer has paid for a product that they were not required to pay for – either the whole amount or part of it – they can cancel the …
View legislation →Be liable for another's failure to give cancellation notice
If someone else fails to give the required notice of a consumer's right to cancel a contract, and that failure is caused by your act or omission, you can be …
View legislation →Carry corrosive substance in a public place
If you or anyone acting for your business is found with a corrosive substance while in a public place, you commit an offence unless you can show you had lawful …
View legislation →Cause another person to commit a consumer unfair‑trading offence
If someone else breaches the Consumer Protection from Unfair Trading Regulations because of something you did or failed to do, you can be prosecuted as well. This creates personal liability …
View legislation →Commit an unfair commercial practice
If your business carries out a commercial practice that is deemed unfair under the Consumer Protection from Unfair Trading Regulations 2008 – for example misleading advertising, deceptive pricing or aggressive …
View legislation →Company and officer liability for offences under regulation 19
If your business commits an offence under regulation 19 of the Consumer Contracts Regulations – for example, providing false pre‑contract information – and it was done with the consent, connivance …
View legislation →Company liable for consumer‑unfair‑trading offence
If your business (as a legal entity) carries out an unfair trading practice that breaches the Consumer Protection from Unfair Trading Regulations 2008, the company itself can be prosecuted. On …
View legislation →Engage in prohibited unfair commercial practice
If your business uses a commercial practice that is prohibited under the Consumer Protection from Unfair Trading Regulations—such as misleading actions or omissions that deceive consumers—you may be committing a …
View legislation →Engage in unfair commercial practice
If your business uses misleading, deceptive or aggressive practices that are prohibited by the Consumer Protection from Unfair Trading Regulations 2008, you commit a criminal offence. A conviction can result …
View legislation →Fail to comply with unfair trading regulations
If your business carries out a commercial practice that is misleading, aggressive, or otherwise unfair – for example, making false claims about a product, omitting key information, or using hard‑selling …
View legislation →Fail to give notice of cancellation right
If you, as a trader, enter into an off‑premises contract that falls under regulation 10 and you do not provide the consumer with the cancellation information set out in Schedule …
View legislation →Obstruct a weights and measures inspector
If you deliberately block, hinder or otherwise prevent a weights and measures inspector from carrying out their duties, you commit a criminal offence. A conviction can result in a fine …
View legislation →Possess a prohibited dangerous knife
If you or anyone acting for your business possesses a knife that falls within the definition of a “dangerous knife” under the Offensive Weapons Act 2019, you commit a criminal …
View legislation →Sell packaged goods with excessive error or from failed batch
If you sell a packaged product that you know (or should reasonably know) contains less than the amount stated – by more than twice the permitted negative tolerance – you …
View legislation →Provide copy or confirmation of off‑premises contracts
If you sell to a consumer away from your premises (e.g., at their home, by door‑to‑door or at a trade fair) you must give them either a copy of the …
View legislation →Respond to prohibition or warning notice and make representations
If the Secretary of State serves you a prohibition notice (telling you the goods are unsafe) or a notice to warn, you must reply – either in writing or, if …
View legislation →National Highways 35 obligations
Avoid animal or human testing unless no alternatives exist
If your business carries out new testing to meet CLP classification, labelling or packaging rules, you must first look for non‑animal methods that give reliable data. You may only use …
View legislation →Classify hazardous substances and mixtures
If your business makes, imports or uses a chemical substance or mixture that meets the physical, health or environmental hazard criteria, you must assign it to the correct hazard class(s) …
View legislation →Classify hazardous substances and mixtures you place on the market
If you manufacture, import or use a chemical substance or mixture, you must assess its hazards and assign the correct hazard categories (and, where required, hazard statements) before you sell …
View legislation →Evaluate hazard information for chemicals you place on the market
If you manufacture, import or use a chemical substance or mixture, you must assess the available safety data and decide how the material should be classified. This means checking the …
View legislation →Identify and assess hazard information for chemical mixtures
If your business makes, imports or supplies a chemical mixture you must gather all relevant data about that mixture and each ingredient – test results, epidemiological studies, international programme information, …
View legislation →Identify and assess information on chemical substances
If you manufacture, import or use a chemical, you must gather all relevant data about that substance – such as test results, health studies, scientific literature and information from recognised …
View legislation →Monitor new information and re‑evaluate hazardous classification
If you manufacture, import or use chemicals, you must keep an eye out for any new scientific data that could change how the substance or mixture is classified as hazardous. …
View legislation →Take additional scientific data into account when classifying chemicals
If your business manufactures, imports or uses a substance or mixture and you obtain reliable information showing that its real‑world physical hazards differ, that it isn’t biologically available, or that …
View legislation →Affix compliant hazard label to substance or mixture packaging
When you supply a chemical substance or mixture, you must attach a label that is firmly fixed, easy to read and clearly shows the hazard pictogram and other required label …
View legislation →Agree on a single database entry for each substance
If your initial notification creates a different entry for the same chemical in the GB notification database, you must work with any other notifiers/registrants to agree on one entry and …
View legislation →Arrange label elements together and group by language
When you supply a hazardous chemical, you must put the hazard pictograms, signal word, hazard statements and precautionary statements all together on the label. If the label is printed in …
View legislation →Classify and label hazardous substances before placing them on the market
If you supply a chemical that meets any of the listed hazard criteria – such as respiratory sensitisation, mutagenicity, carcinogenicity or reproductive toxicity – you must classify it and put …
View legislation →Classify, label and package chemicals before placing them on the market
If you manufacture, import, supply, distribute or use chemicals, you must work out their hazards, apply the correct labels and use safe packaging before you sell or otherwise place them …
View legislation →Comply with stop notice procedures and obtain completion certificate
If a regulator serves your business with a stop notice, you must carry out the steps set out in the notice, you can appeal the decision, and once you have …
View legislation →Cooperate and keep records of hazardous substance classification
If you supply a hazardous chemical, you must work with other businesses in the supply chain to make sure the product is correctly classified, labelled and packaged. You also need …
View legislation →Ensure litigation funding agreements meet required legal conditions
If you use a third‑party to fund a court case, the funding contract must be with a funder approved or prescribed by the Lord Chancellor, be in writing and follow …
View legislation →Ensure safe, child‑resistant packaging for hazardous substances
If you place a hazardous chemical or mixture into packaging for sale, you must make sure the pack prevents any leak, is made from materials that won’t be damaged or …
View legislation →Include correct precautionary statements on chemical labels
When you place a hazardous substance or mixture on the market, you must make sure its label contains the right precautionary statements. These statements have to be picked from the …
View legislation →Include hazard information in ads for hazardous chemicals
If you advertise a chemical that is classified as hazardous, you must state the relevant hazard class or category in the advertisement. For hazardous mixtures sold where the buyer can …
View legislation →Include required supplemental information on chemical labels
If you supply a hazardous substance or mixture, you must add a supplemental information section to the label. This must contain the required hazard statements, any regulatory statements, the product …
View legislation →Label all chemical packaging correctly
Whenever you supply a chemical in a package – whether it has an outer box, inner container, intermediate wraps or is a single package – you must put the correct …
View legislation →Label hazardous substances and mixtures in packaging
If you supply a hazardous chemical or mixture in a pack, you must put a label on the pack that includes your contact details, the amount in the pack, product …
View legislation →Label hazardous substances with correct hazard statements
When you supply a hazardous chemical or mixture, you must put the right hazard statements on its label. Use the statements listed in the CLP Annex I tables for the …
View legislation →Provide safety data sheet on request for certain non‑hazardous mixtures
If your business supplies a chemical mixture that isn’t classified as hazardous but contains any of the substances listed in the CLP regulation above specific concentration limits, you must give …
View legislation →Set concentration limits and M‑factors for hazardous substances
If you manufacture, import or use a chemical, you must decide the exact concentration thresholds (specific limits) at which the chemical becomes hazardous, and for certain aquatic‑hazard chemicals you must …
View legislation →Update hazard labels promptly when classification changes
If the hazard classification of a chemical you supply changes – especially to a more severe hazard or when new supplemental labelling is required – you must revise the product …
View legislation →Notify the Agency of new hazardous substances placed on the market
If you manufacture or import a substance covered by Article 39, you must send details about the substance – its identity, classification, labelling and any concentration limits – to the …
View legislation →Include correct product identifiers on chemical labels
When you supply a chemical substance or mixture, the label must show the exact name and identification number that matches the safety data sheet. For substances you must use the …
View legislation →Use correct signal word on hazardous product labels
When you label a hazardous chemical, you must put the right signal word – either “Danger” or “Warning” – as set out in the CLP classification tables for that hazard. …
View legislation →Fail to comply with a notice under the Government of Wales Act
If a business (or any person) receives a notice under section 38 requiring you to attend a proceeding, answer questions, produce documents, or not destroy any documents, and you refuse …
View legislation →Fail to comply with a stop notice
If a regulator serves you a stop notice under section 46 and you do not obey it, you commit a criminal offence. On conviction you can be fined – up …
View legislation →Fail to comply with Commission notice or give false evidence
If the Commission serves you with a written notice demanding information, documents or oral evidence, you must comply unless you have a reasonable excuse. Failing to do so, falsifying anything …
View legislation →Fail to comply with witness or document notice
If you are served with a formal notice to attend a proceeding, answer questions or produce documents, and you refuse, do not attend, fail to answer, destroy, conceal or withhold …
View legislation →Keep classification and labelling records for 10 years
If you supply any chemical substance or mixture, you must keep all the data you used to classify and label it (plus the REACH information required by Article 36) for …
View legislation →Send Assembly documents to the Secretary of State when the Assembly isn’t functioning
If your organisation would normally submit minutes, accounts, reports or other documents to the Northern Ireland Assembly, you must instead forward a copy of those documents to the Secretary of …
View legislation →MMO 28 obligations
Appoint and notify independent scrutineer for union elections
Before you hold a trade‑union election you must appoint a qualified independent scrutineer, tell all members who it is, and give the scrutineer a copy of the members’ register. You …
View legislation →Appoint an independent scrutineer for union ballot
Before you hold any ballot, your trade union must select a qualified independent scrutineer, tell every member who it is, give the scrutineer a copy of the membership register and …
View legislation →Appoint an independent scrutineer for union ballots
If your organisation runs a trade‑union ballot, you must appoint a qualified independent scrutineer before the vote takes place. You must tell all members who the scrutineer is, give the …
View legislation →Appoint independent people to handle union ballots
If your employees have a trade union and a ballot is held, you must make sure the ballot is handled by people who are truly independent of the union. This …
View legislation →Appoint independent persons to handle ballot papers and count votes
If your organisation is a trade union, you must make sure that any ballot papers are stored, sent out and counted by independent people you appoint. The appointment terms must …
View legislation →Appoint independent persons to handle vote storage, distribution and counting
If your organisation is a trade union, you must make sure that the voting papers for any union election are stored, handed out and counted by independent people you appoint. …
View legislation →Provide members with access to union accounting records
If a trade‑union member asks to see the union’s accounts for any period when they were a member, the union must let them inspect the records and obtain copies. The …
View legislation →Allow employee carer’s leave without unreasonable delay
You must let an employee take carer’s leave when they request it and you cannot postpone the leave without a good reason or try to stop them taking it. If …
View legislation →Conduct union ballot voting according to statutory requirements
If your trade union runs a ballot, you must use numbered voting papers that show the independent scrutineer’s name, return address and deadline. Members must be able to vote without …
View legislation →Ensure employees can vote freely and without cost in trade union elections
If your staff are taking part in a trade‑union election, you must make sure they can vote without any interference from the union, its officials or other employees, and you …
View legislation →Obtain written consent before deducting union fees from wages
You must not take any money from an employee’s pay for a trade‑union subscription unless that employee has given you a written authorisation and has not later withdrawn it. If …
View legislation →Provide approved notice with voting papers for amalgamation ballot
If your trade union is holding a ballot on a proposal to merge with or transfer to another union, you must send a written notice with every ballot paper. The …
View legislation →Deduct union dues and follow tribunal orders
If an employee gives you a certificate, you must deduct their union contributions from their pay. If a tribunal finds you failed to do so, you may be ordered to …
View legislation →Do not make unlawful wage deductions and repay any unlawful amounts
You must only deduct amounts from an employee’s wages that are allowed by law and give the required item‑by‑item pay statement. If a deduction is found to breach the law, …
View legislation →Manage political fund contributions correctly
If your union runs a political fund, you must decide how to collect that money from members. Either charge contributors a separate amount, or make sure non‑contributors are not asked …
View legislation →Pay compensation if tribunal finds breach of training duties
If a trade union complains that you have not complied with your training obligations under section 70B, an employment tribunal can order you to pay up to two weeks’ wages …
View legislation →Stop deducting political fund contributions after employee’s certificate
If a trade‑union member gives you a written statement that they are not paying into the union’s political fund, you must stop deducting any money for that fund from their …
View legislation →Stop taking political fund contributions once the union’s resolution ends
If your trade union no longer has a political resolution in force, you must immediately stop collecting any political fund contributions. Any money taken after the resolution ends must be …
View legislation →Ensure all trade‑union members can vote equally in ballots
If your workplace has a trade union and a ballot is being held—whether for recognition, a contract or any union matter—you must make sure that every member of that union …
View legislation →Arrange periodic actuarial review of union pension scheme
If your trade union runs a members’ superannuation (pension) scheme you must have a qualified actuary examine the scheme at least every five years and produce a report. The report …
View legislation →Distribute scrutineer’s report and notify members of election results
When your trade union holds an election you must wait until the scrutineer’s report is received before announcing the result. Within three months of receiving the report you must send …
View legislation →Have new pension scheme examined and report sent to Certification Officer
If your trade union wants to start a new members’ superannuation (pension) scheme, you must first get an actuary to review the proposals and produce a signed report. That report …
View legislation →Include industrial action details in your annual union return
If your trade union has taken industrial action or held a ballot during the year, you must add those details to the annual return you file with the Certification Officer. …
View legislation →Provide members with financial statement after annual return
Each year, when your trade union files its annual return with the Certification Officer, you must send a detailed financial statement to all members within eight weeks. You also need …
View legislation →Provide members with scrutineer’s report after a ballot
When your union holds a ballot, you must wait for the scrutineer’s report before announcing the result. Within three months of receiving that report you must send a copy to …
View legislation →Provide union rules, officer list and address to Certification Officer after amalgamation
When a trade union merges with another and the merger is registered, the new (amalgamated) union must send the Certification Officer a copy of its rules, a list of its …
View legislation →Send audit certificate copy to the Certification Officer
If you carry out a trade‑union membership audit and your certificate says the union’s register is not satisfactory or you couldn’t get the information you needed, you must forward a …
View legislation →Send membership audit certificate with annual return
If your organisation is a trade union you must send a membership audit certificate to the Certification Officer every time you file your annual return. The certificate must be signed …
View legislation →Planning Inspectorate 16 obligations
Allow barred person to engage in regulated activity
If an individual who is barred from a regulated activity involving children or vulnerable adults seeks, offers, or actually carries out that activity, they commit a criminal offence. Conviction can …
View legislation →Commit modern slavery or human trafficking offences
If a business or its employees are involved in slavery, forced or compulsory labour, or any form of human trafficking – for example by exploiting people for sexual or other …
View legislation →Corporate offence where an officer consents, connives or neglects
If your company commits an immigration offence under section 27 and a director, manager or other officer either agreed to it, turned a blind eye, or failed to prevent it, …
View legislation →Fail to comply with production order
If a sheriff issues a production order and you do not deliver the requested document or give HMRC access to it, you can be prosecuted for contempt of court. This …
View legislation →Fail to give required corporation‑tax notice
A company must send a written notice to HMRC within three months of the start of each accounting period for corporation tax, stating when the period began and any other …
View legislation →Fail to provide documents or information required by enhanced allowance regulations
If your business is required to supply documents, certificates or other information under the enhanced allowance regulations and you do not, you commit an offence. On conviction you can be …
View legislation →Fail to provide required HMRC security
If HMRC (or an officer of HMRC) orders you to give security for tax you owe and you do not provide it, and the breach continues for the period set …
View legislation →Make a false statement to obtain pension tax relief
If you deliberately or carelessly give a false statement or representation that results in you or anyone else getting tax relief on pension income, or causes a registered pension scheme …
View legislation →Obstruct constable or give false information during ship investigation
If you intentionally block a police or enforcement officer, or refuse to follow a lawful request, or provide false or misleading material information while they are exercising their powers on …
View legislation →Officer or partner liable for company offence committed with consent or neglect
If your company, partnership or unincorporated association breaks the Fluorinated Greenhouse Gases Regulations, the organisation itself and any director, manager, partner or other officer can also be prosecuted when the …
View legislation →Permit a barred person to carry out regulated activity
If you allow someone who is listed on the barred persons list to take part in a regulated activity (for example, working with children or vulnerable adults), you commit an …
View legislation →Provide inaccurate information under an information notice
If your business replies to a statutory information notice (under section 159A) and the information you give is materially incorrect, you commit an offence. The penalty is the same as …
View legislation →Provide inaccurate tax information to HMRC
If your business submits a tax return or any other document to HMRC that contains a false statement – whether by carelessness or deliberately – and the error leads to …
View legislation →Publish material identifying a child in court proceedings
If you publish, broadcast or otherwise make public any information that could identify a child involved in High Court or family court proceedings, you commit an offence. Conviction in the …
View legislation →Submit a false declaration with a finance application
If you attach a declaration to an application under section 153 and that declaration is false – and the conditions in section 153D are met – you commit an offence. …
View legislation →Submit false information to become registered for gross payments
If you knowingly or recklessly give a false statement or document – or encourage someone else to do so – in order to get registered for a gross payment scheme …
View legislation →PRA 10 obligations
Do not treat transferred civil‑service staff as redundant
If you take on employees who move from the civil service to your business under a transfer scheme, you must not treat them as being made redundant. This means you …
View legislation →Notify HMRC in writing if you missed the review deadline
If you were unable to accept HMRC’s offer to review an economic‑crime levy within the statutory time‑frame for any good reason, you must write to HMRC asking for a review …
View legislation →Pay AML levy penalty within 30 days
If HMRC serves you with a penalty notice under the Economic Crime (Anti‑Money‑Laundering) Levy Regulations, you must pay the fine no later than 30 days after the notice date. Paying …
View legislation →Pay interest on any unpaid AML levy
If your business does not pay the Economic Crime (Anti‑Money Laundering) levy by the due date, you must also pay interest on the amount that remains unpaid. The interest is …
View legislation →Pay or repay AML levy/penalty after an appeal
If you have appealed a decision about the Economic Crime (Anti‑Money Laundering) levy and the appeal is decided, you must settle the amount immediately. Any money you over‑paid must be …
View legislation →Pay the AML levy by the FCA‑set due date
If the Financial Conduct Authority tells you in writing that you must pay the anti‑money‑laundering levy, you must pay the amount they specify. The notice will give you at least …
View legislation →Submit AML levy return and pay the levy
If your business is liable for the Economic Crime (Anti‑Money Laundering) levy, you must file an AML levy return with HMRC and pay the levy. The return must follow the …
View legislation →Keep and preserve records for AML levy returns
If your business must pay the Economic Crime (anti‑money laundering) levy, you need to keep all the information required to complete a correct levy return. You must store those records …
View legislation →Respond to HMRC levy decision and request review if desired
If HMRC notifies your business of a decision about the anti‑money‑laundering levy that you can appeal, they must also give you a chance to ask for a review. You have …
View legislation →Respond to terrorist‑related disclosure requests and send required notifications
If a police officer or another authorised person asks you for information because they suspect terrorist financing or the use of terrorist property, you must give them the information they …
View legislation →MCA 10 obligations
Enter or remain in a ship's restricted area without permission
If anyone goes onto, into, or stays in a part of a ship that has been marked as a restricted area without permission from the master or ship security officer, …
View legislation →Enter or stay in a restricted port area without permission
If anyone goes onto, or remains in, a part of a port that has been marked as a restricted area without the security officer’s permission, they commit a criminal offence. …
View legislation →Fail to comply with an enforcement notice
If you (or your company) receive an enforcement notice from the Maritime and Coastguard Agency and do not follow it, and you have no reasonable excuse, you commit a criminal …
View legislation →Fail to comply with a ship detention notice
If a ship is detained under SOLAS or the ISPS Code and a detention notice is served, you must carry out the steps set out in the notice and keep …
View legislation →Fail to provide or give false information to a ship security officer
If an authorised officer conducting a security inspection of a ship or port facility asks you for information required by the security plan and you refuse without a reasonable excuse, …
View legislation →Obstruct a duly authorised officer
If anyone deliberately blocks or hinders a ship‑security officer who is lawfully carrying out powers under the EC Regulation or these Regulations, they commit a criminal offence. On conviction the …
View legislation →Retain ship and port security declarations for at least three years
You must keep any security declaration you complete for a ship or a port facility for at least three years after you last use it. For ships you also need …
View legislation →Retain ship security records for at least three years
You must keep any security‑related records called for by the ISPS Code (and listed in your ship’s security plan) on board the vessel for a minimum of three years after …
View legislation →Object to enforcement notice within 7 days
If a ship security enforcement notice is served on you, you must put in writing to the Secretary of State why you disagree with it. You have to send this …
View legislation →Obtain approval before changing ship or port security plans
If you run a shipping company or own a port facility, you must get the Secretary of State’s written approval before you make any changes to your approved security plan. …
View legislation →APHA 9 obligations
Comply with CVO notice and avian influenza control measures
If the Chief Veterinary Officer serves you with a written notice (or declares a restriction zone) under the avian‑influenza order, you must put in place any additional measures they require …
View legislation →Comply with veterinary‑inspector notices on suspect premises
If the government sends you a notice because a low‑pathogenic avian virus is kept in your lab or your premises are suspected of hosting the virus, you must follow the …
View legislation →Only veterinary surgeons may take samples from live wildlife
If your business needs to take a sample from a live bird, animal or plant, you must have a qualified veterinary surgeon do it. You also need to be reasonably …
View legislation →Stop moving prohibited animals and vehicles in a temporary restriction zone
If the government declares a temporary movement restriction zone because of avian flu, you must halt moving poultry, other captive birds, eggs, vehicles that could carry them, and kept mammals …
View legislation →Show warrant and use constable when entering under a species‑control order
If anyone from your business is given a warrant to enter a property for a species‑control operation, they must show the warrant to the owner or occupier if asked. They …
View legislation →Corporate and officer liability for animal welfare offences
If your company commits an offence under the Animal Welfare Act and a director, manager, secretary or any similar officer consented, turned a blind eye, or was negligent, both the …
View legislation →Engage in commercial trade of an endangered‑species specimen
If you purchase, offer to purchase, acquire, use, display, sell, keep for sale, offer for sale or transport a specimen of a species listed in Annex A for commercial gain, …
View legislation →Officer liable for corporate wildlife trade offence
If your company commits an offence under the Control of Trade in Endangered Species Regulations and a director, manager or other officer has consented to or turned a blind eye …
View legislation →Sell or prize an animal to someone under 16
If you sell an animal or arrange for a child under 16 to win an animal as a prize, you are committing an offence under the Animal Welfare Act 2006, …
View legislation →Food Standards Scotland 7 obligations
Ensure new food labels comply within the transitional period
When a new food‑labeling rule comes into force, you must make sure any new products you sell meet those rules from the start of the transitional period. You can keep …
View legislation →Provide mandatory food information in English
When you sell food, any required details – such as ingredients, allergens, and nutrition information – must be shown in English. You can also include other languages, but English is …
View legislation →Avoid deceptive or fraudulent food practices
Your business must not use misleading marketing, false claims or tamper with food to trick consumers. This covers everything from labelling and advertising to the actual contents of the product. …
View legislation →Provide mandatory food information for non‑prepacked foods
If you sell food that isn’t pre‑packaged, you must give the consumer the mandatory details listed in Article 9(1)(c) (e.g., name of the food, allergens, quantity, etc.) at the point …
View legislation →Pay higher duty on high‑strength beer
If you produce, import or supply beer that is stronger than the standard rate (for example, above 7.5% ABV), you must calculate and pay the extra alcoholic liquor duty set …
View legislation →Apply for duty remission on spirits used in art or manufacture
If your business uses alcohol spirits for artistic purposes (e.g. painting, perfumery) or as a raw material in manufacturing, you can claim back the excise duty you would otherwise have …
View legislation →Claim remission or repayment of duty on beer used for research
If your business uses beer as part of a research project or experiment, you can ask HMRC to waive or refund the excise duty that would normally be payable on …
View legislation →Local Authority 7 obligations
Notify the local authority of your interest in a property
When the local housing authority needs to serve a notice about a property, you – as the owner, landlord, leaseholder or anyone who controls or manages the premises – must …
View legislation →Be liable for a corporate housing offence through consent, connivance or neglect
If your company commits an offence under the Housing Act and you, as a director, manager, secretary or similar officer, gave consent, turned a blind eye or were negligent, you …
View legislation →Disclose confidential beet information without consent
If you receive information about home‑grown beet processing under section 69A and then share that information without the written consent of the person who gave it to you, you commit …
View legislation →Fail to comply with HMO management regulations
If you manage a house in multiple occupation (HMO) and do not meet the management standards set by the regulations – for example failing to keep the property clean, in …
View legislation →Fail to comply with information notice
If a local authority serves you a notice under section 235 requiring you to produce certain documents and you do not supply them, you commit a criminal offence. On conviction …
View legislation →Obstruct a local housing authority officer
If you prevent or interfere with a housing officer or anyone authorised by the local authority from carrying out their duties (for example, by refusing entry to premises), you commit …
View legislation →Supply false or misleading information to a local housing authority
If you knowingly or recklessly give false or misleading information to a local housing authority – either directly or via someone else – you commit a criminal offence. The offence …
View legislation →SIA 5 obligations
Consider the powers‑of‑entry code when exercising relevant functions
If your business is named in a statutory instrument as a “relevant person”, you must take the powers‑of‑entry code into account whenever you carry out the functions that the code …
View legislation →Start procurement claims within the required time limits
If you are a supplier to a public contract, you must begin any legal action about that contract promptly. For a set‑aside claim you have to start it within 30 …
View legislation →Provide accurate information and avoid improper conduct in public procurement
If your business bids for a public contract, you must give the contracting authority any information it asks for, and that information must be complete, correct and not misleading. You …
View legislation →Immobilise or restrict a vehicle without lawful authority
If you (or your company) attach a boot, clamp or any other device to a vehicle, or move or otherwise restrict its movement, without having lawful authority, you commit an …
View legislation →Stalk a person
If you repeatedly follow, contact, watch or otherwise harass someone in a way that amounts to stalking, you commit a criminal offence. The conduct must be a course of behaviour …
View legislation →NIEA 4 obligations
Ensure collection and transport of WEEE maximises reuse and recycling
If your business collects or moves waste electrical and electronic equipment as part of a take‑back or recycling obligation, you must arrange the collection and transport so that the equipment …
View legislation →Provide free take‑back of waste electrical and electronic equipment
If your business sells new electrical or electronic items to private households, you must let customers return the old items to you free of charge. Where you have a retail …
View legislation →Respond promptly to an enforcement notice
If the Environment Agency (or the relevant regulator) suspects that you haven’t met the WEEE regulations, they can issue you an enforcement notice. The notice will tell you what the …
View legislation →Register as a small producer of waste electrical and electronic equipment (WEEE)
If you sell or produce a small quantity of electrical or electronic goods, you must register with the appropriate environmental authority. You need to apply, prove you meet the small‑producer …
View legislation →Natural England 4 obligations
Ensure labelling and monitoring for authorised novel foods
If you want to market a new food product, you need to meet the regulator’s authorisation conditions. This means your product must carry clear labelling that tells consumers about any …
View legislation →Label batteries with mercury, cadmium or lead symbols
If you put batteries containing mercury, cadmium or lead on the market, you must label them with the correct chemical symbol (Hg, Cd or Pb) under the crossed‑out wheeled‑bin symbol. …
View legislation →Mark batteries with crossed‑out wheeled‑bin symbol before sale
If you place any battery or battery pack on the market, you must label it with the crossed‑out wheeled‑bin recycling symbol. The symbol must be big enough – at least …
View legislation →Ensure any agreement under the Act is in writing
If your business enters into an agreement that falls under the Natural Environment and Rural Communities Act 2006, you must have that agreement recorded in writing. A signed written document …
View legislation →Forestry Commission 3 obligations
Comply with compulsory product recall notices
If you manufacture or distribute a product that the Secretary of State says fails an environmental standard, you must organise its return (or the return of any product it’s part …
View legislation →Acquire controlled solid fuel for prohibited use
If your business buys any solid fuel that is subject to a smoke‑control order and then uses it in a building, fireplace or fixed boiler/industrial plant covered by that order, …
View legislation →Illegally disclose Revenue & Customs information
If you disclose Revenue and Customs information to someone who is not a qualifying person or for a purpose that is not qualifying, you breach the law. The same applies …
View legislation →BSR 1 obligation
Fail to comply with a compliance notice
If a building control authority serves you with a compliance notice requiring you to take steps or remedy a breach of the building regulations, and you do not do so …
View legislation →Homes England 1 obligation
Fail to meet or give false information for a section 219 requirement
If your business does not comply with a requirement imposed under section 219 of the Levelling‑up and Regeneration Act 2023, or you supply information that is false or misleading knowing …
View legislation →Ofgem 1 obligation
Make false or misleading statement to the Secretary of State
If your business gives the Secretary of State a statement that you know is false or seriously misleading – for example when responding to a request for information under sections …
View legislation →MHRA 1 obligation
Apply for a Traditional Herbal Registration (THR) and meet condition D
If you sell a traditional herbal product that has been used for fewer than 15 years, you must apply for a THR(GB). The Medicines regulator will review your application and, …
View legislation →Legislation
788 pieces of legislation apply to all sectors businesses in UK-wide. Browse all legislation →