Skip to content

Meet your legal obligations as a UK business owner with confidence

Running a business in the UK comes with a wide range of legal responsibilities — from Companies House filing and GDPR compliance to employer duties, licensing, and health and safety. This hub gives small and medium-sized businesses a clear overview of what is required and how to stay compliant without expensive consultants.

41 guides in this section

Popular guides

View all 41

Step-by-step guides

Follow a guided process from start to finish for common situations.

Compare your options

Prepare with a checklist

All guides in this section

Companies House Filing Obligations

Annual confirmation statements, accounts, and other filing requirements for limited companies.

GDPR & Data Protection for Small Businesses

What the UK GDPR means in practice for small businesses, including lawful bases and records.

Employer Legal Obligations

Payroll, RTI, auto-enrolment, right to work checks, and other duties when you take on staff.

Business Licences & Permits

Common licences required for food businesses, alcohol, events, taxis, and regulated activities.

Health & Safety Basics

Risk assessments, employer duties under HSWA 1974, and what the HSE inspects.

Making Tax Digital

MTD requirements for VAT and income tax, compatible software, and deadlines for compliance.

Self-Employment & Sole Trader Obligations

Registration, Self Assessment, National Insurance, and bookkeeping requirements for sole traders.

Contracts & Terms of Business

Essential clauses for service contracts, B2B and B2C terms, and avoiding unenforceable terms.

IR35 & Off-Payroll Working

How IR35 affects contractors and businesses using personal service companies.

Anti-Money Laundering (AML)

AML obligations for accountants, estate agents, legal firms, and other regulated sectors.

Consumer Contract Regulations

Distance selling rules, cancellation rights, and mandatory information for online sellers.

Register of Beneficial Owners (PSC)

The requirement to identify and register people with significant control over your company.

PAYE & Payroll Compliance

Running payroll correctly, Real Time Information submissions, and National Insurance contributions.

VAT Registration & Returns

When you must register for VAT, completing returns, and common VAT pitfalls for small businesses.

PAYE Basics for Employers

Setting up PAYE, deducting income tax and National Insurance, and making Real Time Information submissions.

Auto-Enrolment Pensions

Employer duties to automatically enrol eligible staff into a qualifying workplace pension scheme.

Corporation Tax

When limited companies must pay corporation tax, how to calculate it, and how to file a return.

Self Assessment Basics

Who needs to complete a Self Assessment tax return, key deadlines, and how to avoid penalties.

Business Insurance Overview

The main types of business insurance, what is legally required, and how to choose the right cover.

Employer's Liability Insurance

The legal requirement to hold employer's liability insurance and the minimum cover required.

Workplace Policies

Essential written policies every employer should have, from disciplinary procedures to data protection.

Anti-Bribery Compliance

Your obligations under the Bribery Act 2010 and what "adequate procedures" means in practice.

Modern Slavery Statement

Which businesses must publish a modern slavery statement and what it should contain.

Equality Act Duties for Employers

Employer obligations under the Equality Act 2010, from recruitment to reasonable adjustments.

Maternity Rights for Employers

Employer obligations around maternity leave, Statutory Maternity Pay, and keeping a role open.

Redundancy Process for Employers

The legally required steps for making staff redundant fairly, including consultation and selection.

Disciplinary Procedures

Running a fair disciplinary process in line with the ACAS Code of Practice to avoid tribunal claims.

Handling Employee Grievances

How to respond to a formal grievance from an employee and the steps a fair procedure requires.

DBS Checks

When employers are required or permitted to request a DBS check and the different levels of disclosure.

National Minimum Wage for Employers

Employer obligations to pay the correct minimum wage and HMRC's enforcement and naming powers.

Working Time Rules for Employers

Managing staff hours, rest breaks, and opt-outs from the 48-hour week in compliance with the law.

Whistleblowing Policies for Employers

Creating an effective speak-up policy and protecting workers who make protected disclosures.

Fire Safety for Businesses

Fire risk assessment duties, fire safety equipment requirements, and the Regulatory Reform Order.

Food Hygiene & Safety

Registration, hygiene ratings, and food safety management obligations for businesses handling food.

Alcohol Licensing

Premises licences, personal licences, and the four licensing objectives under the Licensing Act 2003.

Waste Management for Businesses

Duty of care obligations, waste carrier registration, and how to dispose of business waste legally.

Accessibility Compliance

Reasonable adjustments for disabled customers and staff under the Equality Act 2010.

Business Rates

How business rates are calculated, small business rate relief, and how to appeal your rateable value.

IR35 and Off-Payroll Working

Rules for contractors and businesses using off-payroll workers.

VAT Schemes

Flat Rate, Cash Accounting, and Annual Accounting VAT schemes.

Employment Allowance

Up to £10,500 off your employer National Insurance bill.

Frequently asked questions

Do I need to register my small business with the ICO?
Most organisations that process personal data must register with the Information Commissioner's Office and pay an annual data protection fee (currently £40–£2,900 depending on size and turnover). Exemptions exist for some not-for-profits and sole traders who only process data for core business administration, but these are narrow. Check the ICO's self-assessment tool at ico.org.uk.
What happens if I miss a Companies House deadline?
Late filing of annual accounts carries automatic financial penalties starting at £150 for accounts up to one month late, rising to £1,500 for accounts more than six months late. Persistent failure to file can result in the company being struck off the register. Directors can also be prosecuted and disqualified in serious cases.
When do I need to auto-enrol my staff into a pension?
Auto-enrolment duties apply as soon as you have any member of staff aged between 22 and State Pension age who earns more than £10,000 per year (£833 per month). You must enrol them into a qualifying workplace pension scheme and contribute at least 3% of qualifying earnings, with the employee contributing at least 5%. Failure to comply can result in fines from The Pensions Regulator.
Do I need a written contract with my customers?
Verbal contracts can be legally binding, but they are very difficult to enforce because disputes arise about what was agreed. A written contract or clear terms and conditions protect both parties, set out payment terms, and limit liability. For business-to-consumer transactions, there are also legal requirements about the information you must provide before a contract is formed.
How long do I need to keep employee records?
The legal minimum retention periods vary by record type. Payroll records must generally be kept for three years from the end of the tax year. HR records — employment contracts, disciplinary records, absence records — are usually kept for a minimum of six years after employment ends to cover potential tribunal claims. HMRC can inspect records up to six years back.

Explore more

Disclaimer

This information is for general guidance only and does not constitute legal, financial, or professional advice. Always check official sources and seek qualified help where needed.