NFU Business Guides

Business guides

The NFU produces over 150 legal guidance booklets exclusively for members. The user‑friendly and easy to understand guides are written to assist members with legal matters they may face when running a farming business.

How to use our online Business Guides

  • These Business Guides are a member benefit - you will need to be logged in to access them.
  • Click on a topic area under ‘Categories’ to view a list of exclusive guides available to you.
  • Click on the appropriate green tile to open the document you need (the document will open in a new window).
  • If you are experiencing any difficulties with the online Business Guides or you would like to order a hardcopy Business Guide, please contact NFU CallFirst on .

Business Guide Categories:

Agriculture
Business Structures
Employment
Energy and Utilities
Environment
Food
Health and Safety
Inter Member Disputes
Land
Legal Guides
Planning
Rural Crime
Taxation
Transport
Index
View All Guides
Recently Updated Guides

Below is a list of the Business Guides which have been updated in May 2021

To access the updated guides, click on the link in the title section (make sure you are logged into the site first - the log-in box is to the top right of every page).

If you have any previous versions of the guides stated below, please ensure you have replaced your Business Guide with the most up-to-date version.

Business Guide

Reference

TitleTopic

BG152

Debt collection, a self help approach

Legal

BG894Contracts: A Basic GuideLegal
BG150BWorker Status and Legal RightsEmployment
BG162Working Time RegulationsEmployment
BG902Pension Automatic EnrolmentEmployment
BG896ANew Agricultural Dwellings in EnglandPlanning
BG132Farm transport of dangerous goods on the roadTransport: Vehicle & Load Specifications
BG405Public Path Creation Orders and AgreementsLand
BG700The EU Food Hygiene RegulationsFood/Health & Safety
Topic Area Reference Title Description
Taxation: Capital Gains Tax BG 072 Tenant farmers and Capital Gains Tax This NFU Business Guide document discusses the main ways in which tenant farmers can be affected by capital gains tax.
BG 159 Entrepreneurs relief Entrepreneurs' Relief (or Business Asset Disposal Relief, as it is now technically known) can be claimed in respect of 'qualifying business disposals' made on or after 6 April 2008. The relief applies for capital gains tax purposes only and is not available to companies.
Topic Area Reference Title Description
Taxation: Diversification BG 059 Furnished holiday accommodation and letting furnished rooms: Taxation This NFU Business Guide document outlines the taxation rules applicable to members who either let furnished holiday accommodation or furnished rooms in their home.
Topic Area Reference Title Description
Taxation: Employment BG 161 Employment or Self employment for tax and National Insurance This NFU Business Guide document outlines the key factors which are taken into account in determining if an individual is employed or self-employed.
Topic Area Reference Title Description
Taxation: General BG 027 Partnerships: notes on their commercial and taxation aspects This Business Guide deals briefly with some aspects of trading as a partnership. It is however only a very general guide.
BG 038 Stock valuations In 1993 HM Revenue & Customs ("HMRC") consulted the Central Association of Agricultural Valuers, the Royal Institute of Chartered Surveyors, The Institute of Chartered Accountants in England and Wales, the Chartered Institute of Taxation, the CLA and the NFU and issued new guidelines. (Business Economic Notes (BEN) 19, now reproduced as Help Sheet HS232) on the basis of stock valuations which would be acceptable to HMRC from 31 March 1993.
BG 067 The herd basis of taxation This NFU Business Guide document sets out the basic provisions and effects of the herd basis and points to consider when deciding whether to apply to adopt this basis.
BG 083 Inheritance Tax: Agricultural Relief on Farmhouses This Business Guide focuses on various points of difficulty in applying the rules on agricultural relief to farmhouses. It draws attention to circumstances in which the relief might be lost particularly where changes are proposed in the ownership of the farm business, or use of the land or ownership of the property.
BG 161 Employment or self Employment or self-employment for taxation and National Insurance
BG 172 Basic Payment Scheme: Taxation & Accounting Implications Although from January 2015 the Single Payment Scheme was succeeded by the Basic Payment Scheme the taxation implications remain very much the same. The standard tax guidance is based upon, a special edition of Tax Bulletin, which was issued by HM Revenue and Customs (HMRC) on 24 June 2005 and a technical release by the chartered accountancy bodies of Scotland, England and Wales issued in August 2008.
BG 173 Payment of Tax Agreeing Payment Terms with HMRC This Business Guide describes the "time to pay" arrangements in the context of an unincorporated business with tax liabilities falling due on 31 January 2020.
BG 207 Aggregates tax This Business Guide is intended to explain the main points and the agricultural exemptions achieved by the NFU. The tax is administered by HM Revenue & Customs ("HMRC").
Topic Area Reference Title Description
Taxation: Income Tax BG 057 Averaging of farming and market gardening profits This Business Guide document outlines the rules applying to averaging of profits.
Topic Area Reference Title Description
Taxation: Inheritance Tax BG 052 Inheritance tax in brief In the main inheritance tax is charged when death occurs. At death it is charged both on "transfers of value" which actually occur at death and also those which have occurred when outright gifts or disposals at less than market value were made up to seven years prior to death.
Topic Area Reference Title Description
Taxation: Rates BG 054E Business Rating England This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
BG 054W Business Rating Wales This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
Topic Area Reference Title Description
Taxation: VAT BG 055 Value Added Tax on barn conversions This NFU Business Guide document outlines the main ways in which farmers and growers are affected by the VAT rules on the costs of converting non-residential buildings.
BG 060 Should smaller farmers and growers register for VAT? Businesses registered for VAT can reclaim VAT paid on the vast majority of their business expenses and, where their output is subject to VAT, must account to HM Revenue & Customs ("HMRC") for VAT charged to their customers. These customers can, if VAT registered, recover the VAT charged.
BG 061 Agricultural flat rate scheme This NFU Business Guide document outlines how the agricultural flat rate scheme works, who can qualify and which farmers and growers might benefit from the scheme.
BG 065 Livery and grass keep This NFU Business Guide document outlines the VAT treatment of livery services and grass keep which many farmers provide for horse owners.
BG 084 VAT on repairs and maintenance costs of farm property This Business Guide document outlines the rules for recovery of VAT by farmers on expenses incurred in the maintenance of property.
BG 170 Reduced rate of VAT on Renovation and Conversion Reduced rate of VAT on renovation and conversion
Topic Area Reference Title Description
Transport: General BG 570 Trailer buying guide Gives you knowledge to ask the right questions when on buying or hiring farm trailers, ensuring you National Farmers' Union get the right equipment to suit you and your needs.
BG 864 Using ATVs and Quads This guide covers driver licensing, training and vehicle tax requirements, and explains the regulations that users must comply with before they can legally drive on the road.
Topic Area Reference Title Description
Transport: Tax and Licensing BG 101 Red Diesel: Incorporating the Memorandum of Agreement for on road use This NFU Business Guide sets out some of the basic information of which you need to be aware to ensure your use of rebated fuel is safe and legal.
BG 113 Goods Vehicle Operator Licensing This NFU Business Guide sets out some of the basic information you should need in determining whether you require an O Licence for any of your vehicles and if so, how to apply for an O Licence.
BG 114 Drivers' Hours & Tachograph Rules This Business Guide sets out the implications of the legislation for the agricultural industry.
BG 116 Licensing your vehicles Vehicle Excise Duty This Business Guide sets out the basic information to help you decide which licence class is appropriate for your vehicle.
BG 131 Driver licensing This NFU Business Guide sets out some of the basic information that you must be aware of when determining whether you, or your employees, hold the correct licensing entitlement to drive a particular class of vehicle.
Topic Area Reference Title Description
Transport: Vehicle and Load Specifications BG 005 Harvest machinery movements Harvest time usually involves a lot of hectic activity crammed into a short period. It also means an increased use of large machinery on the road including some vehicles which may not have been used since the end of last harvest. It is important to make sure that all of this equipment complies with the relevant requirements. Following the guidance within this NFU Business Guide should help to ensure that you stay on the right side of the law at harvest time.
BG 104 Agricultural vehicle dimensions This NFU Business Guide sets out some of the basic information that you will need to ensure that your agricultural vehicles, trailers and machinery are used in compliance with the law.
BG 105 On Farm Storage of Fuel This business guide provides some advice and hints on how best to protect and store fuel on farm, taking into consideration health and safety and environmental issues.
BG 123 Agricultural Trailers and Trailed Appliances This NFU Business Guide sets out basic information which you should be aware of to ensure that your haulage of trailers and appliances is in compliance with the relevant regulations.
BG 125 High Speed agricultural vehicles This NFU Business Guide sets out some of the basic information you need to be aware of and some of the considerations you should take into account to ensure that you are using your agricultural motor vehicles in compliance with any speed-related restrictions or requirements.
BG 132 Farm transport of dangerous goods on the road This NFU Business Guide sets out some of the basic information you need to be aware of to help you transport dangerous goods in compliance with legislative requirements that were last revised in The Carriage of Dangerous Goods and Use of Transportable Pressure Equipment Regulations 2009 (CDG 2009 or the "Carriage Regulations").
Topic Area Reference Title Description
Index Business Guide Index June 2021
Topic Area Reference Title Description
Agriculture BG 151 Transporting unfit animals or offering unfit Animals for Sale at a Market Transporting unfit animals or offering unfit animals for sale at a market
BG 509 Disposal of Fallen Stock and other Animal By products Disposal of fallen stock and other animal by-products
BG 653 Potato Sellers' Checklist Potato sellers' checklist
BG 862 Energy Efficiency in Dairy Farming Energy efficiency in dairy farming
BG 887 FSA Home Slaughter This guidance is intended to explain clearly the legal requirements of EU and national legislation relating to TSEs and meat hygiene.
BG 921 Bovine TB Defra launched The Strategy for achieving Officially Bovine Tuberculosis Free Status for England in April 2014. The Government have also announced strategy reviews every 5 years. Defra constantly review the cattle and badger control methods. This guide provides more details on movement, testing and culling.
BG 932 Brief Guide to Animal Welfare Licensing In October 2018, the Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018 (the "Regulations") came into force. This legislation is intended to strengthen the protection of animal welfare in businesses which work with animals.
Topic Area Reference Title Description
Business Structures BG 027 Partnerships: Notes on their commercial and taxation aspects Partnerships - notes on their commercial and taxation aspects
BG 040 Farming as a limited company Farming as a limited company
BG 212 Business Structures This NFU Business guide is a general introduction to the different structures a farming business can have. Given how central to the business the choice of structure is, and the personal liability/tax and other implications of the model used, professional advice is a must. For more information contact NFU CallFirst on 0370 845 8458.
Topic Area Reference Title Description
Employment BG 003 Sick pay and entitlement Sick pay and entitlement
BG 004A Gangmasters (Licensing) Act: Application, Licensing and Exclusions Gangmasters (Licensing) Act - Application, Licensing and Exclusions
BG 004 Employing Domestic and Migrant Casual and Seasonal Labour Employing Domestic and Migrant Casual and Seasonal Labour
BG 046 Parental rights of employees Parental rights of employees
BG 047 What happens to employees when a business changes hands? What happens to employees when a business changes hands? Guidance on the Transfer of Undertakings Regulations.
BG 048 Fair dismissal of employees Fair dismissal of employees
BG 049 Redundancy and redundancy pay Redundancy and redundancy pay
BG 135 An introduction to discrimination for employers An introduction to discrimination for employers
BG 150 Employing Agricultural Workers Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use in Wales, and when employment commenced before 1 October 2013)
BG 150A Employing Agricultural Workers Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use on or after 1 October 2013)
BG 150B Worker Status and Legal Rights This document can be used for creating a contract for a casual worker. This document is not suitable where it is your intention to create an employer/employee relationship under a zero hours employment contract.
BG 162 Working Time Regulations Working Time Regulations
BG 208 Brief guide to agricultural housing law A brief guide to agricultural housing law
BG 886 Employing an apprentice Employing an apprentice
BG 888 The Agency Workers Regulations The Agency Workers Regulations
BG 891 Skills and training Skills and training
BG 902 Pension Automatic Enrolment Pension Automatic Enrolment
BG 905 Holiday Pay Holiday Pay
BG925 National Minimum/Living Wage and Accommodation Offset The National Minimum Wage (NMW) was first introduced on the 1st of April 1999. Since it came into force it has risen faster than the average earnings and inflation rates with no discernible negative impact on the levels of employment in the UK.
Topic Area Reference Title Description
Energy and Utilities BG 090 Telecommunications cables across land Telecommunications - cables across land
BG 091 Telecommunications radio masts Telecommunications - radio masts
BG 091A Telecommunications Masts Telecommunications Masts
BG 096 Pipelines oil and gas Pipelines - oil and gas
BG 097 Pipelines water and sewers Pipelines - water and sewers
BG 893 Broadband cables across land Broadband - cables across land
Topic Area Reference Title Description
Environment BG 079 Statutory nuisances and how to react to service of smell, noise and other abatement notices Statutory nuisances and how to react to service of smell, noise and other abatement notices
BG 164 The use, management and disposal of asbestos in agriculture The use, management and disposal of asbestos in agriculture
BG 167 Liability for flooding Liability for flooding
BG 509 Disposal of fallen stock and other animal By products Disposal of fallen stock and other animal by-products
BG 800 The Hedgerow Regulations 1997 The Hedgerow Regulations 1997
BG 814 Straw and stubble burning Straw and stubble burning
BG 923 Agricultural Waste Agricultural Waste
Topic Area Reference Title Description
Food BG 700 The EU Food Hygiene Regulations The EU Food Hygiene Regulations
BG 701 An Introduction to Hazard Analysis for Food Businesses An Introduction to Hazard Analysis for Food Businesses
BG 887 FSA Home Slaughter This guidance is intended to explain clearly the legal requirements of EU and national legislation relating to TSEs and meat hygiene.
Topic Area Reference Title Description
Health and Safety BG 062 Risk Assessments for Agriculture and Horticulture Risk Assessments for Agriculture and Horticulture
BG 094 Code of Practice: Vehicle Health Check Scheme Code of Practice: Vehicle Health Check Scheme
BG 095 Health and safety principles for farmers and growers Health and safety principles for farmers and growers
BG 164 The use, management and disposal of asbestos in agriculture The use, management and disposal of asbestos in agriculture
BG 579 Farm Safety Focus on Machinery This guide highlights key risks involving farm machinery and provides practical advice on how you can make your farm a safer place for you, your family, your employees and visitors.
BG 580 Farm Safety Focus on Transport This guide highlights key risks involving moving vehicles and provides practical advice on how you can make your farm a safer place for you, your family, your employees and visitors.
BG 700 The EU Food Hygiene Regulations The EU Food Hygiene Regulations
BG 701 An Introduction to Hazard Analysis for Food Businesses An Introduction to Hazard Analysis for Food Businesses
BG 864 Using ATVs and Quads Using ATVs and Quads
BG 868 Fire Safety Fire Safety
BG 874 The safe handling, storage and use of chemicals The safe handling, storage and use of chemicals
BG 877 The reporting of injuries The reporting of injuries
BG 878 Safe use and operation of user worked rail crossings Safe use and operation of user-worked rail crossings
Topic Area Reference Title Description
Index Business Guide Index June 2021
Topic Area Reference Title Description
Inter Member Disputes BG 210 Inter Member Disputes what you need to know Inter Member Disputes: what you need to know
Topic Area Reference Title Description
Land BG 008 Illegal encampments and other forms of trespass: Police and local authority powers Illegal encampments and other forms of trespass: Police and local authority powers
BG 009 Illegal encampments and applying for a possession order Illegal encampments and applying for a possession order
BG 014 Boundaries: A Guide to the Law Boundaries: A Guide to the Law
BG 019 Time Limits Under the Agricultural Holdings Act 1986 Time Limits Under the Agricultural Holdings Act 1986
BG 054E Business Rating England Business Rating - England
BG 054W Business Rating in Wales Business Rating in Wales
BG 086 Livestock worrying Livestock worrying
BG 091 Telecommunications radio masts Telecommunications - radio masts
BG 091A Telecommunications Masts Telecommunications Masts
BG 092 Livestock Straying and Trespass to Land (Including Fly Grazing) Livestock Straying and Trespass to Land (Including Fly-Grazing)
BG 096 Pipelines Oil and Gas Pipelines - Oil and Gas
BG 097 Pipelines water and sewers Pipelines - water and sewers
BG 167 Liability for flooding Liability for flooding
BG 208 Brief guide to agricultural housing law A brief guide to agricultural housing law
BG 400 Rights of Way: Public inquiries and hearings Rights of Way: Public inquiries and hearings
BG 401E New rights of way England Acquiring (and preventing the acquisition of) new rights of way through a period of long use in England.
BG 401W New rights of way Wales Acquiring (and preventing the acquisition of) new rights of way through a period of long use in Wales.
BG 402 Unrecorded historic Rights of Way and Definitive Map Modification Orders Unrecorded historic Rights of Way and Definite Map Modification Orders based on historic documentary evidence
BG 403 Diverting, downgrading or extinguishing existing rights of way Diverting, downgrading or extinguishing existing rights of way
BG 405 Public Path Creation Orders and Agreements Public Path Creation Orders and Agreements
BG 406 Stiles, Gates and Cattle Grids on Public Rights of Way Stiles, Gates and Cattle Grids on Public Rights of Way
BG 407 Livestock and Rights of Way Livestock and Rights of Way
BG 420 Coastal access (England) Coastal access (England)
BG 450E Town and village greens in England Town and village greens in England
BG 450W Town and Village Greens in Wales Town and Village Greens in Wales
BG 451 Duty of care to countryside visitors Duty of care owed to countryside visitors
BG 626 Cultivation and vegetation on Public Rights of Way Cultivation and vegetation on Public Rights of Way
BG 800 The Hedgerow Regulations 1997 The Hedgerow Regulations 1997
BG 893 Broadband cables across land Broadband - cables across land
BG 898 Rent review arbitration under agricultural tenancies Rent review arbitration under agricultural tenancies
BG 899 Rent review for Agricultural Holdings Act 1986 tenancies Rent review for Agricultural Holdings Act 1986 tenancies
BG 900 Rent review for Farm Business Tenancies under the Agricultural Tenancies Act 1995 Rent review for Farm Business Tenancies under the Agricultural Tenancies Act 1995
BG 901 Tenancy succession Tenancy succession
BG 906 Succession Planning Succession Planning
BG 912 The Assured Shorthold Tenancy The Assured Shorthold Tenancy
BG 916 Hare Coursing and the Law Hare Coursing and the Law
Topic Area Reference Title Description
Legal Guides BG 011 Interference with goods Interference with goods
BG 023 Retention of Title Clauses This guide gives an overview of a clause for a seller that part with goods and may not be paid for them
BG 035 Considerations for the Buyer: Purchase of New and Second Hand Goods and Machinery This Business Guide outlines points to bear in mind when purchasing machinery, and the areas in which the law offers protection to a buyer.
BG 080 Hot air balloons Hot air balloons
BG 085 Legal Considerations When Buying Livestock Legal considerations when buying livestock
BG 086 Livestock worrying Livestock worrying
BG 151 Transporting unfit animals or offering unfit animals for sale at a market Transporting unfit animals or offering unfit animals for sale at a market
BG 152 Debt collection, a self help approach Debt collection, a self help approach
BG 168 Liability for Goods and Produce The aim of this Business Guide is to set out the ways that a seller of goods (and produce) can be liable to the buyer of those goods (or even to a third party), if the goods are faulty or defective.
BG 210 Inter member Disputes what you need to know Inter-Member Disputes: what you need to know.
BG 653 Potato sellers' checklist Potato sellers' checklist
BG 894 Contracts: A basic guide Contracts: A basic guide
BG 924 Water and Wastewater Services: Making a complaint Water and Wastewater Services: Making a complaint
New event applications
Topic Area Reference Title Description
Planning BG 896A New agricultural dwellings in England New agricultural dwellings in England
BG 896B New agricultural dwellings in Wales New agricultural dwellings in Wales
BG 896C Anheddau Amaethyddol Newydd yng Nghymru (New Agricultural dwellings in Wales) This Business Guide is written in Welsh. This Business Guide is intended for those NFU members who are unfamiliar with the planning system and wish to learn more about how to obtain planning permission for a new agricultural dwelling.
BG 897 Permitted development: Change of use for business purposes (England only) Permitted development: Change of use for business purposes (England only)
BG 903 Permitted Development: Change of use for residential purposes Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residential Purposes
BG 926 Introduction to Planning This guide explains the basics of the English town planning system and how members may need to seek planning permission when they are proposing to erect farm buildings or carry out other works on farm.
BG 927 Planning Update (England) Class DA Temporary permitted development rights for takeaways This guidance has been developed for NFU members who may diversified business interests on farm or in rural areas.
Topic Area Reference Title Description
Rural Crime BG 008 Illegal encampments and other forms of trespass: Police and local authority powers Illegal encampments and other forms of trespass: Police and local authority powers
BG 009 Illegal encampments and applying for a possession order Illegal encampments and applying for a possession order
BG 916 Hare Coursing and the Law Hare Coursing and the Law
Topic Area Reference Title Description
Taxation: Capital Gains Tax BG 072 Tenant farmers and Capital Gains Tax This NFU Business Guide document discusses the main ways in which tenant farmers can be affected by capital gains tax.
BG 159 Entrepreneurs relief Entrepreneurs' Relief (or Business Asset Disposal Relief, as it is now technically known) can be claimed in respect of 'qualifying business disposals' made on or after 6 April 2008. The relief applies for capital gains tax purposes only and is not available to companies.
Topic Area Reference Title Description
Taxation: Diversification BG 059 Furnished holiday accommodation and letting furnished rooms: Taxation This NFU Business Guide document outlines the taxation rules applicable to members who either let furnished holiday accommodation or furnished rooms in their home.
Topic Area Reference Title Description
Taxation: Employment BG 161 Employment or Self employment for tax and National Insurance This NFU Business Guide document outlines the key factors which are taken into account in determining if an individual is employed or self-employed.
Topic Area Reference Title Description
Taxation: General BG 027 Partnerships: notes on their commercial and taxation aspects This Business Guide deals briefly with some aspects of trading as a partnership. It is however only a very general guide.
BG 038 Stock valuations In 1993 HM Revenue & Customs ("HMRC") consulted the Central Association of Agricultural Valuers, the Royal Institute of Chartered Surveyors, The Institute of Chartered Accountants in England and Wales, the Chartered Institute of Taxation, the CLA and the NFU and issued new guidelines. (Business Economic Notes (BEN) 19, now reproduced as Help Sheet HS232) on the basis of stock valuations which would be acceptable to HMRC from 31 March 1993.
BG 067 The herd basis of taxation This NFU Business Guide document sets out the basic provisions and effects of the herd basis and points to consider when deciding whether to apply to adopt this basis.
BG 083 Inheritance Tax: Agricultural Relief on Farmhouses This Business Guide focuses on various points of difficulty in applying the rules on agricultural relief to farmhouses. It draws attention to circumstances in which the relief might be lost particularly where changes are proposed in the ownership of the farm business, or use of the land or ownership of the property.
BG 161 Employment or self Employment or self-employment for taxation and National Insurance
BG 172 Basic Payment Scheme: Taxation & Accounting Implications Although from January 2015 the Single Payment Scheme was succeeded by the Basic Payment Scheme the taxation implications remain very much the same. The standard tax guidance is based upon, a special edition of Tax Bulletin, which was issued by HM Revenue and Customs (HMRC) on 24 June 2005 and a technical release by the chartered accountancy bodies of Scotland, England and Wales issued in August 2008.
BG 173 Payment of Tax Agreeing Payment Terms with HMRC This Business Guide describes the "time to pay" arrangements in the context of an unincorporated business with tax liabilities falling due on 31 January 2020.
BG 207 Aggregates tax This Business Guide is intended to explain the main points and the agricultural exemptions achieved by the NFU. The tax is administered by HM Revenue & Customs ("HMRC").
Topic Area Reference Title Description
Taxation: Income Tax BG 057 Averaging of farming and market gardening profits This Business Guide document outlines the rules applying to averaging of profits.
Topic Area Reference Title Description
Taxation: Inheritance Tax BG 052 Inheritance tax in brief In the main inheritance tax is charged when death occurs. At death it is charged both on "transfers of value" which actually occur at death and also those which have occurred when outright gifts or disposals at less than market value were made up to seven years prior to death.
Topic Area Reference Title Description
Taxation: Rates BG 054E Business Rating England This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
BG 054W Business Rating Wales This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
Topic Area Reference Title Description
Taxation: VAT BG 055 Value Added Tax on barn conversions This NFU Business Guide document outlines the main ways in which farmers and growers are affected by the VAT rules on the costs of converting non-residential buildings.
BG 060 Should smaller farmers and growers register for VAT? Businesses registered for VAT can reclaim VAT paid on the vast majority of their business expenses and, where their output is subject to VAT, must account to HM Revenue & Customs ("HMRC") for VAT charged to their customers. These customers can, if VAT registered, recover the VAT charged.
BG 061 Agricultural flat rate scheme This NFU Business Guide document outlines how the agricultural flat rate scheme works, who can qualify and which farmers and growers might benefit from the scheme.
BG 065 Livery and grass keep This NFU Business Guide document outlines the VAT treatment of livery services and grass keep which many farmers provide for horse owners.
BG 084 VAT on repairs and maintenance costs of farm property This Business Guide document outlines the rules for recovery of VAT by farmers on expenses incurred in the maintenance of property.
BG 170 Reduced rate of VAT on Renovation and Conversion Reduced rate of VAT on renovation and conversion
Topic Area Reference Title Description
Transport: General BG 570 Trailer buying guide Gives you knowledge to ask the right questions when on buying or hiring farm trailers, ensuring you National Farmers' Union get the right equipment to suit you and your needs.
BG 864 Using ATVs and Quads This guide covers driver licensing, training and vehicle tax requirements, and explains the regulations that users must comply with before they can legally drive on the road.
Topic Area Reference Title Description
Transport: Tax and Licensing BG 101 Red Diesel: Incorporating the Memorandum of Agreement for on road use This NFU Business Guide sets out some of the basic information of which you need to be aware to ensure your use of rebated fuel is safe and legal.
BG 113 Goods Vehicle Operator Licensing This NFU Business Guide sets out some of the basic information you should need in determining whether you require an O Licence for any of your vehicles and if so, how to apply for an O Licence.
BG 114 Drivers' Hours & Tachograph Rules This Business Guide sets out the implications of the legislation for the agricultural industry.
BG 116 Licensing your vehicles Vehicle Excise Duty This Business Guide sets out the basic information to help you decide which licence class is appropriate for your vehicle.
BG 131 Driver licensing This NFU Business Guide sets out some of the basic information that you must be aware of when determining whether you, or your employees, hold the correct licensing entitlement to drive a particular class of vehicle.
Topic Area Reference Title Description
Transport: Vehicle and Load Specifications BG 005 Harvest machinery movements Harvest time usually involves a lot of hectic activity crammed into a short period. It also means an increased use of large machinery on the road including some vehicles which may not have been used since the end of last harvest. It is important to make sure that all of this equipment complies with the relevant requirements. Following the guidance within this NFU Business Guide should help to ensure that you stay on the right side of the law at harvest time.
BG 104 Agricultural vehicle dimensions This NFU Business Guide sets out some of the basic information that you will need to ensure that your agricultural vehicles, trailers and machinery are used in compliance with the law.
BG 105 On Farm Storage of Fuel This business guide provides some advice and hints on how best to protect and store fuel on farm, taking into consideration health and safety and environmental issues.
BG 123 Agricultural Trailers and Trailed Appliances This NFU Business Guide sets out basic information which you should be aware of to ensure that your haulage of trailers and appliances is in compliance with the relevant regulations.
BG 125 High Speed agricultural vehicles This NFU Business Guide sets out some of the basic information you need to be aware of and some of the considerations you should take into account to ensure that you are using your agricultural motor vehicles in compliance with any speed-related restrictions or requirements.
BG 132 Farm transport of dangerous goods on the road This NFU Business Guide sets out some of the basic information you need to be aware of to help you transport dangerous goods in compliance with legislative requirements that were last revised in The Carriage of Dangerous Goods and Use of Transportable Pressure Equipment Regulations 2009 (CDG 2009 or the "Carriage Regulations").
Topic Area Reference Title Description
Agriculture BG 151 Transporting unfit animals or offering unfit Animals for Sale at a Market Transporting unfit animals or offering unfit animals for sale at a market
BG 509 Disposal of Fallen Stock and other Animal By products Disposal of fallen stock and other animal by-products
BG 653 Potato Sellers' Checklist Potato sellers' checklist
BG 862 Energy Efficiency in Dairy Farming Energy efficiency in dairy farming
BG 887 FSA Home Slaughter This guidance is intended to explain clearly the legal requirements of EU and national legislation relating to TSEs and meat hygiene.
BG 921 Bovine TB Defra launched The Strategy for achieving Officially Bovine Tuberculosis Free Status for England in April 2014. The Government have also announced strategy reviews every 5 years. Defra constantly review the cattle and badger control methods. This guide provides more details on movement, testing and culling.
BG 932 Brief Guide to Animal Welfare Licensing In October 2018, the Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018 (the "Regulations") came into force. This legislation is intended to strengthen the protection of animal welfare in businesses which work with animals.
Topic Area Reference Title Description
Business Structures BG 027 Partnerships: Notes on their commercial and taxation aspects Partnerships - notes on their commercial and taxation aspects
BG 040 Farming as a limited company Farming as a limited company
BG 212 Business Structures This NFU Business guide is a general introduction to the different structures a farming business can have. Given how central to the business the choice of structure is, and the personal liability/tax and other implications of the model used, professional advice is a must. For more information contact NFU CallFirst on 0370 845 8458.
Topic Area Reference Title Description
Energy and Utilities BG 090 Telecommunications cables across land Telecommunications - cables across land
BG 091 Telecommunications radio masts Telecommunications - radio masts
BG 091A Telecommunications Masts Telecommunications Masts
BG 096 Pipelines oil and gas Pipelines - oil and gas
BG 097 Pipelines water and sewers Pipelines - water and sewers
BG 893 Broadband cables across land Broadband - cables across land
Topic Area Reference Title Description
Environment BG 079 Statutory nuisances and how to react to service of smell, noise and other abatement notices Statutory nuisances and how to react to service of smell, noise and other abatement notices
BG 164 The use, management and disposal of asbestos in agriculture The use, management and disposal of asbestos in agriculture
BG 167 Liability for flooding Liability for flooding
BG 509 Disposal of fallen stock and other animal By products Disposal of fallen stock and other animal by-products
BG 800 The Hedgerow Regulations 1997 The Hedgerow Regulations 1997
BG 814 Straw and stubble burning Straw and stubble burning
BG 923 Agricultural Waste Agricultural Waste
Topic Area Reference Title Description
Transport: Tax and Licensing BG 101 Red Diesel: Incorporating the Memorandum of Agreement for on road use This NFU Business Guide sets out some of the basic information of which you need to be aware to ensure your use of rebated fuel is safe and legal.
BG 113 Goods Vehicle Operator Licensing This NFU Business Guide sets out some of the basic information you should need in determining whether you require an O Licence for any of your vehicles and if so, how to apply for an O Licence.
BG 114 Drivers' Hours & Tachograph Rules This Business Guide sets out the implications of the legislation for the agricultural industry.
BG 116 Licensing your vehicles Vehicle Excise Duty This Business Guide sets out the basic information to help you decide which licence class is appropriate for your vehicle.
BG 131 Driver licensing This NFU Business Guide sets out some of the basic information that you must be aware of when determining whether you, or your employees, hold the correct licensing entitlement to drive a particular class of vehicle.
Topic Area Reference Title Description
Inter Member Disputes BG 210 Inter Member Disputes what you need to know Inter Member Disputes: what you need to know
Topic Area Reference Title Description
Rural Crime BG 008 Illegal encampments and other forms of trespass: Police and local authority powers Illegal encampments and other forms of trespass: Police and local authority powers
BG 009 Illegal encampments and applying for a possession order Illegal encampments and applying for a possession order
BG 916 Hare Coursing and the Law Hare Coursing and the Law
Topic Area Reference Title Description
Planning BG 896A New agricultural dwellings in England New agricultural dwellings in England
BG 896B New agricultural dwellings in Wales New agricultural dwellings in Wales
BG 896C Anheddau Amaethyddol Newydd yng Nghymru (New Agricultural dwellings in Wales) This Business Guide is written in Welsh. This Business Guide is intended for those NFU members who are unfamiliar with the planning system and wish to learn more about how to obtain planning permission for a new agricultural dwelling.
BG 897 Permitted development: Change of use for business purposes (England only) Permitted development: Change of use for business purposes (England only)
BG 903 Permitted Development: Change of use for residential purposes Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residential Purposes
BG 926 Introduction to Planning This guide explains the basics of the English town planning system and how members may need to seek planning permission when they are proposing to erect farm buildings or carry out other works on farm.
BG 927 Planning Update (England) Class DA Temporary permitted development rights for takeaways This guidance has been developed for NFU members who may diversified business interests on farm or in rural areas.
Topic Area Reference Title Description
Transport: Vehicle and Load Specifications BG 005 Harvest machinery movements Harvest time usually involves a lot of hectic activity crammed into a short period. It also means an increased use of large machinery on the road including some vehicles which may not have been used since the end of last harvest. It is important to make sure that all of this equipment complies with the relevant requirements. Following the guidance within this NFU Business Guide should help to ensure that you stay on the right side of the law at harvest time.
BG 104 Agricultural vehicle dimensions This NFU Business Guide sets out some of the basic information that you will need to ensure that your agricultural vehicles, trailers and machinery are used in compliance with the law.
BG 105 On Farm Storage of Fuel This business guide provides some advice and hints on how best to protect and store fuel on farm, taking into consideration health and safety and environmental issues.
BG 123 Agricultural Trailers and Trailed Appliances This NFU Business Guide sets out basic information which you should be aware of to ensure that your haulage of trailers and appliances is in compliance with the relevant regulations.
BG 125 High Speed agricultural vehicles This NFU Business Guide sets out some of the basic information you need to be aware of and some of the considerations you should take into account to ensure that you are using your agricultural motor vehicles in compliance with any speed-related restrictions or requirements.
BG 132 Farm transport of dangerous goods on the road This NFU Business Guide sets out some of the basic information you need to be aware of to help you transport dangerous goods in compliance with legislative requirements that were last revised in The Carriage of Dangerous Goods and Use of Transportable Pressure Equipment Regulations 2009 (CDG 2009 or the "Carriage Regulations").
Topic Area Reference Title Description
Employment BG 003 Sick pay and entitlement Sick pay and entitlement
BG 004A Gangmasters (Licensing) Act: Application, Licensing and Exclusions Gangmasters (Licensing) Act - Application, Licensing and Exclusions
BG 004 Employing Domestic and Migrant Casual and Seasonal Labour Employing Domestic and Migrant Casual and Seasonal Labour
BG 046 Parental rights of employees Parental rights of employees
BG 047 What happens to employees when a business changes hands? What happens to employees when a business changes hands? Guidance on the Transfer of Undertakings Regulations.
BG 048 Fair dismissal of employees Fair dismissal of employees
BG 049 Redundancy and redundancy pay Redundancy and redundancy pay
BG 135 An introduction to discrimination for employers An introduction to discrimination for employers
BG 150 Employing Agricultural Workers Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use in Wales, and when employment commenced before 1 October 2013)
BG 150A Employing Agricultural Workers Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use on or after 1 October 2013)
BG 150B Worker Status and Legal Rights This document can be used for creating a contract for a casual worker. This document is not suitable where it is your intention to create an employer/employee relationship under a zero hours employment contract.
BG 162 Working Time Regulations Working Time Regulations
BG 208 Brief guide to agricultural housing law A brief guide to agricultural housing law
BG 886 Employing an apprentice Employing an apprentice
BG 888 The Agency Workers Regulations The Agency Workers Regulations
BG 891 Skills and training Skills and training
BG 902 Pension Automatic Enrolment Pension Automatic Enrolment
BG 905 Holiday Pay Holiday Pay
BG925 National Minimum/Living Wage and Accommodation Offset The National Minimum Wage (NMW) was first introduced on the 1st of April 1999. Since it came into force it has risen faster than the average earnings and inflation rates with no discernible negative impact on the levels of employment in the UK.
Topic Area Reference Title Description
Food BG 700 The EU Food Hygiene Regulations The EU Food Hygiene Regulations
BG 701 An Introduction to Hazard Analysis for Food Businesses An Introduction to Hazard Analysis for Food Businesses
BG 887 FSA Home Slaughter This guidance is intended to explain clearly the legal requirements of EU and national legislation relating to TSEs and meat hygiene.
Topic Area Reference Title Description
Taxation: Capital Gains Tax BG 072 Tenant farmers and Capital Gains Tax This NFU Business Guide document discusses the main ways in which tenant farmers can be affected by capital gains tax.
BG 159 Entrepreneurs relief Entrepreneurs' Relief (or Business Asset Disposal Relief, as it is now technically known) can be claimed in respect of 'qualifying business disposals' made on or after 6 April 2008. The relief applies for capital gains tax purposes only and is not available to companies.
Topic Area Reference Title Description
Taxation: Diversification BG 059 Furnished holiday accommodation and letting furnished rooms: Taxation This NFU Business Guide document outlines the taxation rules applicable to members who either let furnished holiday accommodation or furnished rooms in their home.
Topic Area Reference Title Description
Taxation: Employment BG 161 Employment or Self employment for tax and National Insurance This NFU Business Guide document outlines the key factors which are taken into account in determining if an individual is employed or self-employed.
Topic Area Reference Title Description
Taxation: General BG 027 Partnerships: notes on their commercial and taxation aspects This Business Guide deals briefly with some aspects of trading as a partnership. It is however only a very general guide.
BG 038 Stock valuations In 1993 HM Revenue & Customs ("HMRC") consulted the Central Association of Agricultural Valuers, the Royal Institute of Chartered Surveyors, The Institute of Chartered Accountants in England and Wales, the Chartered Institute of Taxation, the CLA and the NFU and issued new guidelines. (Business Economic Notes (BEN) 19, now reproduced as Help Sheet HS232) on the basis of stock valuations which would be acceptable to HMRC from 31 March 1993.
BG 067 The herd basis of taxation This NFU Business Guide document sets out the basic provisions and effects of the herd basis and points to consider when deciding whether to apply to adopt this basis.
BG 083 Inheritance Tax: Agricultural Relief on Farmhouses This Business Guide focuses on various points of difficulty in applying the rules on agricultural relief to farmhouses. It draws attention to circumstances in which the relief might be lost particularly where changes are proposed in the ownership of the farm business, or use of the land or ownership of the property.
BG 161 Employment or self Employment or self-employment for taxation and National Insurance
BG 172 Basic Payment Scheme: Taxation & Accounting Implications Although from January 2015 the Single Payment Scheme was succeeded by the Basic Payment Scheme the taxation implications remain very much the same. The standard tax guidance is based upon, a special edition of Tax Bulletin, which was issued by HM Revenue and Customs (HMRC) on 24 June 2005 and a technical release by the chartered accountancy bodies of Scotland, England and Wales issued in August 2008.
BG 173 Payment of Tax Agreeing Payment Terms with HMRC This Business Guide describes the "time to pay" arrangements in the context of an unincorporated business with tax liabilities falling due on 31 January 2020.
BG 207 Aggregates tax This Business Guide is intended to explain the main points and the agricultural exemptions achieved by the NFU. The tax is administered by HM Revenue & Customs ("HMRC").
Topic Area Reference Title Description
Taxation: Income Tax BG 057 Averaging of farming and market gardening profits This Business Guide document outlines the rules applying to averaging of profits.
Topic Area Reference Title Description
Taxation: Inheritance Tax BG 052 Inheritance tax in brief In the main inheritance tax is charged when death occurs. At death it is charged both on "transfers of value" which actually occur at death and also those which have occurred when outright gifts or disposals at less than market value were made up to seven years prior to death.
Topic Area Reference Title Description
Taxation: Rates BG 054E Business Rating England This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
BG 054W Business Rating Wales This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
Topic Area Reference Title Description
Taxation: VAT BG 055 Value Added Tax on barn conversions This NFU Business Guide document outlines the main ways in which farmers and growers are affected by the VAT rules on the costs of converting non-residential buildings.
BG 060 Should smaller farmers and growers register for VAT? Businesses registered for VAT can reclaim VAT paid on the vast majority of their business expenses and, where their output is subject to VAT, must account to HM Revenue & Customs ("HMRC") for VAT charged to their customers. These customers can, if VAT registered, recover the VAT charged.
BG 061 Agricultural flat rate scheme This NFU Business Guide document outlines how the agricultural flat rate scheme works, who can qualify and which farmers and growers might benefit from the scheme.
BG 065 Livery and grass keep This NFU Business Guide document outlines the VAT treatment of livery services and grass keep which many farmers provide for horse owners.
BG 084 VAT on repairs and maintenance costs of farm property This Business Guide document outlines the rules for recovery of VAT by farmers on expenses incurred in the maintenance of property.
BG 170 Reduced rate of VAT on Renovation and Conversion Reduced rate of VAT on renovation and conversion
Topic Area Reference Title Description
Transport: General BG 570 Trailer buying guide Gives you knowledge to ask the right questions when on buying or hiring farm trailers, ensuring you National Farmers' Union get the right equipment to suit you and your needs.
BG 864 Using ATVs and Quads This guide covers driver licensing, training and vehicle tax requirements, and explains the regulations that users must comply with before they can legally drive on the road.
Topic Area Reference Title Description
Health and Safety BG 062 Risk Assessments for Agriculture and Horticulture Risk Assessments for Agriculture and Horticulture
BG 094 Code of Practice: Vehicle Health Check Scheme Code of Practice: Vehicle Health Check Scheme
BG 095 Health and safety principles for farmers and growers Health and safety principles for farmers and growers
BG 164 The use, management and disposal of asbestos in agriculture The use, management and disposal of asbestos in agriculture
BG 579 Farm Safety Focus on Machinery This guide highlights key risks involving farm machinery and provides practical advice on how you can make your farm a safer place for you, your family, your employees and visitors.
BG 580 Farm Safety Focus on Transport This guide highlights key risks involving moving vehicles and provides practical advice on how you can make your farm a safer place for you, your family, your employees and visitors.
BG 700 The EU Food Hygiene Regulations The EU Food Hygiene Regulations
BG 701 An Introduction to Hazard Analysis for Food Businesses An Introduction to Hazard Analysis for Food Businesses
BG 864 Using ATVs and Quads Using ATVs and Quads
BG 868 Fire Safety Fire Safety
BG 874 The safe handling, storage and use of chemicals The safe handling, storage and use of chemicals
BG 877 The reporting of injuries The reporting of injuries
BG 878 Safe use and operation of user worked rail crossings Safe use and operation of user-worked rail crossings
Topic Area Reference Title Description
Land BG 008 Illegal encampments and other forms of trespass: Police and local authority powers Illegal encampments and other forms of trespass: Police and local authority powers
BG 009 Illegal encampments and applying for a possession order Illegal encampments and applying for a possession order
BG 014 Boundaries: A Guide to the Law Boundaries: A Guide to the Law
BG 019 Time Limits Under the Agricultural Holdings Act 1986 Time Limits Under the Agricultural Holdings Act 1986
BG 054E Business Rating England Business Rating - England
BG 054W Business Rating in Wales Business Rating in Wales
BG 086 Livestock worrying Livestock worrying
BG 091 Telecommunications radio masts Telecommunications - radio masts
BG 091A Telecommunications Masts Telecommunications Masts
BG 092 Livestock Straying and Trespass to Land (Including Fly Grazing) Livestock Straying and Trespass to Land (Including Fly-Grazing)
BG 096 Pipelines Oil and Gas Pipelines - Oil and Gas
BG 097 Pipelines water and sewers Pipelines - water and sewers
BG 167 Liability for flooding Liability for flooding
BG 208 Brief guide to agricultural housing law A brief guide to agricultural housing law
BG 400 Rights of Way: Public inquiries and hearings Rights of Way: Public inquiries and hearings
BG 401E New rights of way England Acquiring (and preventing the acquisition of) new rights of way through a period of long use in England.
BG 401W New rights of way Wales Acquiring (and preventing the acquisition of) new rights of way through a period of long use in Wales.
BG 402 Unrecorded historic Rights of Way and Definitive Map Modification Orders Unrecorded historic Rights of Way and Definite Map Modification Orders based on historic documentary evidence
BG 403 Diverting, downgrading or extinguishing existing rights of way Diverting, downgrading or extinguishing existing rights of way
BG 405 Public Path Creation Orders and Agreements Public Path Creation Orders and Agreements
BG 406 Stiles, Gates and Cattle Grids on Public Rights of Way Stiles, Gates and Cattle Grids on Public Rights of Way
BG 407 Livestock and Rights of Way Livestock and Rights of Way
BG 420 Coastal access (England) Coastal access (England)
BG 450E Town and village greens in England Town and village greens in England
BG 450W Town and Village Greens in Wales Town and Village Greens in Wales
BG 451 Duty of care to countryside visitors Duty of care owed to countryside visitors
BG 626 Cultivation and vegetation on Public Rights of Way Cultivation and vegetation on Public Rights of Way
BG 800 The Hedgerow Regulations 1997 The Hedgerow Regulations 1997
BG 893 Broadband cables across land Broadband - cables across land
BG 898 Rent review arbitration under agricultural tenancies Rent review arbitration under agricultural tenancies
BG 899 Rent review for Agricultural Holdings Act 1986 tenancies Rent review for Agricultural Holdings Act 1986 tenancies
BG 900 Rent review for Farm Business Tenancies under the Agricultural Tenancies Act 1995 Rent review for Farm Business Tenancies under the Agricultural Tenancies Act 1995
BG 901 Tenancy succession Tenancy succession
BG 906 Succession Planning Succession Planning
BG 912 The Assured Shorthold Tenancy The Assured Shorthold Tenancy
BG 916 Hare Coursing and the Law Hare Coursing and the Law
Topic Area Reference Title Description
Index Business Guide Index June 2021
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