Business Guides

Below is a list of the Business Guides which have been updated in May 2019

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	Title	Topic
BG003	Sick pay and entitlement	Employment
BG048	Fair dismissal of employees	Employment
BG150	Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use when employment commenced before 1 October 2013)	Employment
BG886	Employing an Apprentice	Employment
BG210	Inter-Member Disputes: what you need to know	IMD/Legal
BG401E	Acquiring (and preventing the acquisition of) new rights of way through a period of long use in England	Land
BG401W	Acquiring (and preventing the acquisition of) new rights of way through a period of long use in Wales	Land
BG402	Unrecorded Historic Rights of Way and Definitive Map Modification Orders based on Historic Documentary Evidence	Land
BG403	Diverting, downgrading or extinguishing existing rights of way	Land
BG405	Public Path Creation Orders and Agreements	Land
BG420	Coastal Access (England)	Land
BG626	Cultivation and Vegetation on Public Rights of Way	Land
BG916	Hare Coursing and the Law	Land/Environment
BG800	The Hedgerow Regulations 1997	Land/Environment
BG164	The Use, Management and Disposal of Asbestos in Agriculture	Health & Safety/Environment
BG509	Disposal of Fallen Stock and by other Animal By-products	Environment/Agriculture
BG052	Inheritance tax in brief	Taxation:Inheritance Tax
BG057	Averaging of farming and market gardening profits	Taxation:Income tax
BG105	On Farm Storage of Fuel	Transport: Vehicle & Load Specifications
BG864	Using ATVs and Quads	Health & Safety/Transport

Topic Area	Reference	Title	Description
Taxation: Capital Gains Tax	BG 072	Tenant farmers and Capital Gain Tax	Tenant farmers and Capital Gain Tax
Taxation: Capital Gains Tax	BG 159	Entrepreneurs relief	Entrepreneurs relief

Topic Area	Reference	Title	Description
Taxation: Diversification	BG 059	Letting furnished rooms and furnished holiday accommodation: taxation	Letting furnished rooms and furnished holiday accommodation: taxation

Topic Area	Reference	Title	Description
Taxation: Employment	BG 161	Employment or Self	Employment or Self-employment for tax and National Insurance

Topic Area	Reference	Title	Description
Taxation: General	BG 027	Partnerships: notes on their commercial and taxation aspects	Partnerships: notes on their commercial and taxation aspects
	BG 038	Stock valuations	Stock valuations
	BG 067	The herd basis of taxation	The herd basis of taxation
	BG 083	Inheritance Tax: Agricultural Relief on Farmhouses	Inheritance Tax: Agricultural Relief on Farmhouses
	BG 161	Employment or self	Employment or self-employment for taxation and National Insurance
	BG 172	Basic Payment Scheme	Basic Payment Scheme - Taxation & Accounting Implications
	BG 173	Payment of Tax Agreeing Payment Terms with HMRC	Payment of Tax Agreeing Payment Terms with HMRC
	BG 207	Aggregates tax	Aggregates tax

Topic Area	Reference	Title	Description
Taxation: Income Tax	BG 057	Averaging of farming and market gardening	Averaging of farming and market gardening profits

Topic Area	Reference	Title	Description
Taxation: Inheritance Tax	BG 052	Inheritance tax in brief	Inheritance tax in brief

Topic Area	Reference	Title	Description
Taxation: Rates	BG 054E	Business Rating England	Business Rating - England
Taxation: Rates	BG 054W	Business Rating Wales	Business Rating - Wales

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 small farmers and growers register for VAT?	Should smaller farmers and growers register for VAT?
	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 con	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
Transport: General	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	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	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 2019

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	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	Home Slaughter of Livestock	"Home slaughter" is the slaughter of a livestock animal by its owner on their property for their own personal consumption or that of members of their immediate family living there. Home slaughter cannot take place in an approved slaughterhouse. This guide provides more detailed information.
	BG 921	Land 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 922	A Guide to bTB testing in Wales	This document aims to provide cattle keepers in Wales with a general guide on bovine TB testing in Wales. It is very much focused on the Welsh Government delivery plan.

Topic Area	Reference	Title	Description
Arable	BG 629	NFU contract for the sale of cereals	NFU contract for the sale of cereals
	BG 652	Cereal Sellers Guide 2017	Cereal Sellers Guide 2017
	BG 656	Oilseed Sellers` Guide 2017	Oilseed Sellers` Guide 2017

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	Business structures

Topic Area	Reference	Title	Description
Employment	BG 003	Sick pay and entitlement	Sick pay and entitlement
	BG 004	Employing Domestic and Migrant Casual and	Employing Domestic and Migrant Casual and Seasonal Labour
	BG 004A	Gangmasters (Licensing) Act	Gangmasters (Licensing) Act - Application, Licensing and Exclusions
	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?
	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 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 162	Working Time Regulations	Working Time Regulations
	BG 208	A 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

Topic Area	Reference	Title	Description
Energy and Utilities	BG 089	Electricity	Electricity - cables across land
	BG 090	Telecommunications	Telecommunications - cables across land
	BG 091	Telecommunications	Telecommunications - radio masts
	BG 091A	Telecommunications Masts	Telecommunications Masts
	BG 096	Pipelines	Pipelines - oil and gas
	BG 097	Pipelines	Pipelines - water and sewers
	BG 850	Farmhouse Energy Efficiency	Farmhouse Energy Efficiency - A guide for farmers
	BG 865	Energy efficiency in poultry farming	Energy efficiency in poultry farming - A guide for farmers
	BG 893	Broadband	Broadband - cables across the 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 asbes	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	Disposal of fallen stock and other animal by-products
	BG 800	The Hedgerow Regulations 1997	The Hedgerow Regulations 1997
	BG 807	Environmental impact assessment, England only	Environmental impact assessment, England only
	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	FSA - Home Slaughter

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 asbes	The use, management and disposal of asbestos in agriculture
	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	Safe use and operation of user-worked rail crossings

Topic Area	Reference	Title	Description
Index		Business Guide Index June 2019

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 authorities	Illegal encampments and other forms of trespass: Police and local authorities
	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	Telecommunications - radio masts
	BG 091A	Telecommunications Masts	Telecommunications Masts
	BG 092	Livestock Straying and Trespass to Land (Including Fly	Livestock Straying and Trespass to Land (Including Fly-Grazing)
	BG 096	Pipelines	Pipelines - Oil and Gas
	BG 097	Pipelines	Pipelines - water and sewers
	BG 167	Liability for flooding	Liability for flooding
	BG 208	A 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	Acquiring (and preventing the acquisition of) new rights of way through a period of long u	Acquiring (and preventing the acquisition of) new rights of way through a period of long use in England.
	BG 401W	Acquiring (and preventing the acquisition of) new rights of way through a period of long u	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 Definite Map Modification Orders based on historic do	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 owed 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	Broadband - cables across the 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 080	Hot air balloons	Hot air balloons
	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 210	Inter	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
		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 897	Permitted development: Change of use for business purposes	Permitted development: Change of use for business purposes
	BG 903	Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residen	Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residential Purposes

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 012	On Farm Security	On Farm Security
	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 Gain Tax	Tenant farmers and Capital Gain Tax
Taxation: Capital Gains Tax	BG 159	Entrepreneurs relief	Entrepreneurs relief

Topic Area	Reference	Title	Description
Taxation: Diversification	BG 059	Letting furnished rooms and furnished holiday accommodation: taxation	Letting furnished rooms and furnished holiday accommodation: taxation

Topic Area	Reference	Title	Description
Taxation: Employment	BG 161	Employment or Self	Employment or Self-employment for tax and National Insurance

Topic Area	Reference	Title	Description
Taxation: General	BG 027	Partnerships: notes on their commercial and taxation aspects	Partnerships: notes on their commercial and taxation aspects
	BG 038	Stock valuations	Stock valuations
	BG 067	The herd basis of taxation	The herd basis of taxation
	BG 083	Inheritance Tax: Agricultural Relief on Farmhouses	Inheritance Tax: Agricultural Relief on Farmhouses
	BG 161	Employment or self	Employment or self-employment for taxation and National Insurance
	BG 172	Basic Payment Scheme	Basic Payment Scheme - Taxation & Accounting Implications
	BG 173	Payment of Tax Agreeing Payment Terms with HMRC	Payment of Tax Agreeing Payment Terms with HMRC
	BG 207	Aggregates tax	Aggregates tax

Topic Area	Reference	Title	Description
Taxation: Income Tax	BG 057	Averaging of farming and market gardening	Averaging of farming and market gardening profits

Topic Area	Reference	Title	Description
Taxation: Inheritance Tax	BG 052	Inheritance tax in brief	Inheritance tax in brief

Topic Area	Reference	Title	Description
Taxation: Rates	BG 054E	Business Rating England	Business Rating - England
Taxation: Rates	BG 054W	Business Rating Wales	Business Rating - Wales

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 small farmers and growers register for VAT?	Should smaller farmers and growers register for VAT?
	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 con	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
Transport: General	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	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	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
Taxation: Diversification	BG 059	Letting furnished rooms and furnished holiday accommodation: taxation	Letting furnished rooms and furnished holiday accommodation: taxation

Topic Area	Reference	Title	Description
Taxation: Employment	BG 161	Employment or Self	Employment or Self-employment for tax and National Insurance

Topic Area	Reference	Title	Description
Taxation: General	BG 027	Partnerships: notes on their commercial and taxation aspects	Partnerships: notes on their commercial and taxation aspects
	BG 038	Stock valuations	Stock valuations
	BG 067	The herd basis of taxation	The herd basis of taxation
	BG 083	Inheritance Tax: Agricultural Relief on Farmhouses	Inheritance Tax: Agricultural Relief on Farmhouses
	BG 161	Employment or self	Employment or self-employment for taxation and National Insurance
	BG 172	Basic Payment Scheme	Basic Payment Scheme - Taxation & Accounting Implications
	BG 173	Payment of Tax Agreeing Payment Terms with HMRC	Payment of Tax Agreeing Payment Terms with HMRC
	BG 207	Aggregates tax	Aggregates tax

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 small farmers and growers register for VAT?	Should smaller farmers and growers register for VAT?
	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 con	Reduced rate of VAT on renovation and conversion

Topic Area	Reference	Title	Description
Transport: Tax and Licensing	BG 101	Red Diesel	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	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
Arable	BG 629	NFU contract for the sale of cereals	NFU contract for the sale of cereals
	BG 652	Cereal Sellers Guide 2017	Cereal Sellers Guide 2017
	BG 656	Oilseed Sellers` Guide 2017	Oilseed Sellers` Guide 2017

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	Business structures

Topic Area	Reference	Title	Description
Energy and Utilities	BG 089	Electricity	Electricity - cables across land
	BG 090	Telecommunications	Telecommunications - cables across land
	BG 091	Telecommunications	Telecommunications - radio masts
	BG 091A	Telecommunications Masts	Telecommunications Masts
	BG 096	Pipelines	Pipelines - oil and gas
	BG 097	Pipelines	Pipelines - water and sewers
	BG 850	Farmhouse Energy Efficiency	Farmhouse Energy Efficiency - A guide for farmers
	BG 865	Energy efficiency in poultry farming	Energy efficiency in poultry farming - A guide for farmers
	BG 893	Broadband	Broadband - cables across the land

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 897	Permitted development: Change of use for business purposes	Permitted development: Change of use for business purposes
	BG 903	Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residen	Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residential Purposes

Topic Area	Reference	Title	Description
Taxation: Capital Gains Tax	BG 072	Tenant farmers and Capital Gain Tax	Tenant farmers and Capital Gain Tax
Taxation: Capital Gains Tax	BG 159	Entrepreneurs relief	Entrepreneurs relief

Topic Area	Reference	Title	Description
Taxation: Rates	BG 054E	Business Rating England	Business Rating - England
Taxation: Rates	BG 054W	Business Rating Wales	Business Rating - Wales

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
Legal Guides	BG 011	Interference with goods	Interference with goods
	BG 080	Hot air balloons	Hot air balloons
	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 210	Inter	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
		New event applications

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 012	On Farm Security	On Farm Security
	BG 916	Hare Coursing and the Law	Hare Coursing and the Law

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
Transport: General	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
Taxation: Inheritance Tax	BG 052	Inheritance tax in brief	Inheritance tax in brief

Topic Area	Reference	Title	Description
Taxation: Income Tax	BG 057	Averaging of farming and market gardening	Averaging of farming and market gardening profits

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	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	Home Slaughter of Livestock	"Home slaughter" is the slaughter of a livestock animal by its owner on their property for their own personal consumption or that of members of their immediate family living there. Home slaughter cannot take place in an approved slaughterhouse. This guide provides more detailed information.
	BG 921	Land 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 922	A Guide to bTB testing in Wales	This document aims to provide cattle keepers in Wales with a general guide on bovine TB testing in Wales. It is very much focused on the Welsh Government delivery plan.

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 004	Employing Domestic and Migrant Casual and	Employing Domestic and Migrant Casual and Seasonal Labour
	BG 004A	Gangmasters (Licensing) Act	Gangmasters (Licensing) Act - Application, Licensing and Exclusions
	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?
	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 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 162	Working Time Regulations	Working Time Regulations
	BG 208	A 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

Topic Area	Reference	Title	Description
Land	BG 008	Illegal encampments and other forms of trespass: Police and local authorities	Illegal encampments and other forms of trespass: Police and local authorities
	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	Telecommunications - radio masts
	BG 091A	Telecommunications Masts	Telecommunications Masts
	BG 092	Livestock Straying and Trespass to Land (Including Fly	Livestock Straying and Trespass to Land (Including Fly-Grazing)
	BG 096	Pipelines	Pipelines - Oil and Gas
	BG 097	Pipelines	Pipelines - water and sewers
	BG 167	Liability for flooding	Liability for flooding
	BG 208	A 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	Acquiring (and preventing the acquisition of) new rights of way through a period of long u	Acquiring (and preventing the acquisition of) new rights of way through a period of long use in England.
	BG 401W	Acquiring (and preventing the acquisition of) new rights of way through a period of long u	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 Definite Map Modification Orders based on historic do	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 owed 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	Broadband - cables across the 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
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 asbes	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	Disposal of fallen stock and other animal by-products
	BG 800	The Hedgerow Regulations 1997	The Hedgerow Regulations 1997
	BG 807	Environmental impact assessment, England only	Environmental impact assessment, England only
	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	FSA - Home Slaughter

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 asbes	The use, management and disposal of asbestos in agriculture
	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	Safe use and operation of user-worked rail crossings

Topic Area	Reference	Title	Description
Index		Business Guide Index June 2019

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