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UK Farm Paperwork, Explained Plainly

Everything a UK livestock farm has to keep on top of, in one place: the statutory registration rules, the Red Tractor records, and the money. Sourced from GOV.UK, Livestock Information Ltd, Red Tractor and HMRC directly, written the way you would explain it to the farmer next door.

Quick answer

A UK livestock farm's paperwork splits into two halves: statutory compliance (birth, movement and death registration, the medicine book, Red Tractor assurance) and the money (VAT, Making Tax Digital, invoicing, wages). These guides cover both, in plain English, with sources linked at the bottom of every page.

Nobody goes farming because they enjoy the paperwork. But a working livestock farm carries a real statutory load: a calf passport applied for within 27 days of birth, a movement reported within 3 days, a medicine book that stands up to a Red Tractor assessor, a VAT return filed the way HMRC now requires. Miss a deadline and the cost is not abstract. An animal without a passport cannot be sold. A late VAT filing under Making Tax Digital is a genuine offence, not a slap on the wrist.

The guides below answer the specific questions that come up, one at a time, sourced from the actual government and scheme guidance rather than paraphrased from someone else's blog post. There are now 74 of them, grouped roughly in the order a new keeper runs into them: the animals and the holding first, then the assurance records, then the money and the people, with a calendar, a glossary and comparison guides at the end.

None of this is static either. England is mid-way through replacing its cattle tracing system, the Making Tax Digital thresholds step down every year until 2028, and electronic cattle ID becomes mandatory from 2027. A rule that was accurate last year can be slightly out of date this year, so every guide carries an updated date and a source list, and gets revisited when the underlying rule actually changes rather than left to go stale.

Livestock traceability

The rules that govern registering an animal's life, from birth to the day it leaves the farm.

Cattle Passport Rules: The 27-Day Window Explained
How the 27 days are counted, what happens if you miss it, and why the appeal route is not a safety net.
Cattle Movement Reporting: The 3-Day Rule by Nation
Which system to report to depends on where the holding is. One page for all four UK nations.
BCMS to LIS: What the 2026-27 Switch Means
England is replacing its cattle tracing system. What is actually changing, and whether you need to do anything yet.
Cattle Without a Passport: What It Means
The practical restrictions on an animal registered after the window closes, and what your options actually are.
30-Month Beef Rule: Is It Law or Processor Spec?
Is there still a 30-month rule for beef cattle? What the old BSE rule did, what the law says now, and where 30 months survives as a processor spec.
Bovine TB Testing and Movement Rules in England
Bovine TB testing intervals by risk area, pre-movement and post-movement tests, breakdown restrictions and compensation for English cattle keepers.
Cattle EID Ear Tags: England's 2027 Rules
Cattle EID explained: what the mandatory EID ear tag rule requires in England from mid-2027, which tags count, who supplies them, and which reader to buy.
ScotEID, EIDCymru and NIFAIS: Cattle Systems
How cattle registration and movement reporting works in Scotland (ScotEID), Wales (BCMS, moving to EIDCymru) and Northern Ireland (NIFAIS), with contacts.
Cattle Sale Paperwork UK: What to Have Ready
Selling cattle in the UK: passport, holding register, movement report, TB test, food chain information and the sale invoice, and what the buyer needs from you.
Livestock ID Inspection: What RPA and APHA Check
What happens on a livestock identification inspection in the UK: how holdings are picked, what inspectors check, common failures, penalties and how to prepare.
Lost or Damaged Cattle Passport: What to Do
Lost, stolen or damaged cattle passport? Apply to BCMS within 14 days, expect a £20 fee per animal, and keep the animal on the holding until it arrives.
Buying Cattle: Passport and Record Checks
What to check when you buy cattle in the UK: passport against ear tags, TB test evidence, on-movement reporting, standstill and the records to keep.

Sheep, goats and holding records

Flock registers, EID tags, movements and the holding register: the rules for sheep and goat keepers.

Fallen stock and animal deaths

What the law requires when an animal dies on farm: reporting the death, testing where required, and disposing of the carcass the right way.

Red Tractor and farm records

Keeping the medicine book and the wider assurance file audit-ready, year-round, not just before a visit.

What Has to Go in a Red Tractor Medicine Book
The exact fields required for every treatment, and what group treatments let you skip.
Medicine Record Retention: The 5-Year Rule
How long the law says records must be kept, and why paper systems tend to fail this over time.
Red Tractor Audit Checklist: What Assessors Check
The categories an assessor works through on the day, and how to avoid the pre-inspection panic weekend.
Medicine Withdrawal Periods Explained for Farmers
Medicine withdrawal periods explained: where to find them, the legal minimums under the cascade, how to work out the end date, and how to record it.
Livestock Health Plan and Annual Vet Review
What Red Tractor beef, lamb and dairy standards require for a written livestock health plan and annual vet review, plus England's funded vet visit in 2026.
Red Tractor Medicine Book Template (Free CSV)
A free medicine book template for UK livestock farms: one row per treatment, 18 columns, what to write in each, and how it meets the law and Red Tractor.
Veterinary Medicines Regulations for Farmers
The Veterinary Medicines Regulations 2013 for UK farms: POM-V, POM-VPS, NFA-VPS and AVM-GSL, who can supply, the cascade, records and inspections.
Farm Medicine Storage Rules: What Is Required
Farm medicine storage rules for UK livestock keepers: what the regulations, the HSE and Red Tractor require for locked storage, fridges, sharps and disposal.
How Long to Keep Farm Records: UK Livestock Guide
How long to keep farm records on a UK livestock farm: medicine, cattle and sheep registers, TB charts, wages, tax and Red Tractor, each with its source.
Vet Invoice to Medicine Book: Fields to Copy
How to turn a vet invoice and visit note into a correct medicine book entry: what the vet must leave you, fields to copy, cascade use, and the VAT side.
Red Tractor Templates: Records Pack to Keep Ready
Red Tractor templates and the records a beef, lamb or dairy farm should have ready: health plan, medicines, training, feed and movements, plus free CSVs.
Red Tractor Non-Conformance: How to Put It Right
What a Red Tractor non-conformance is, how major and minor levels work, the 28 days to fix it, and how suspension, withdrawal and reinstatement work.
Software for Red Tractor Records: What to Check
Which Red Tractor records an assessor asks for, what good enough looks like, and a checklist for choosing software, a spreadsheet or paper. As of October 2026.

Farm money and Making Tax Digital

VAT, income tax, and choosing software that actually fits a farm, not a generic small business.

Making Tax Digital for Farmers: Thresholds
The £50,000, £30,000 and £20,000 phase-in, and the profit-averaging exemption farmers specifically won.
Flat Rate Scheme for Farmers: VAT Explained
How the 4% flat rate addition actually works, and when it is worth using instead of standard VAT registration.
Farm Bookkeeping Software UK: A 7-Point Checklist
Seven questions to ask before you pay, with a printable one-page checklist for the demo: flat rate VAT, MTD recognition, livestock, offline use and price.
Farm Bookkeeping: What HMRC Expects You to Keep
Farm bookkeeping basics for UK farms: the records HMRC expects, how long to keep them, livestock stock valuation, cash basis or accruals, and digital records.
Farm Expenses: Red Diesel and Capital Allowances
Which farm expenses you can claim: the wholly and exclusively test, red diesel rules for farmers, capital allowances, private use and repairs.
Farm Invoice Requirements UK: What to Include
Farm invoice requirements for UK farms: what a VAT invoice and simplified invoice must show, the 30-day rule, credit notes, and late payment interest.
Farm VAT Registration Threshold: When to Register
Farm VAT registration threshold explained: the £90,000 limit, what counts as taxable turnover, zero-rated livestock, voluntary registration and flat rate.
Farmers' Profit Averaging: 2 and 5 Year Rules
How farmers' profit averaging works: two and five year claims, who qualifies, the 75% test, the cash basis bar, and the Making Tax Digital exemption.
MTD for Income Tax: Farm Sign-Up and Updates
How a farm signs up for Making Tax Digital for Income Tax: who must join, the quarterly update dates, the year-end return and the penalty points.
Cash Basis vs Traditional Accounting for Farmers
Cash basis or traditional accounting for a farm: who can use cash basis since 2024, how stock is treated, the averaging clash and how to switch.
Herd Basis and Stock Valuation for Farmers
How livestock are valued for tax: what the herd basis election covers, how it is made, when it cannot be undone, and how trading stock is valued.
Inheritance Tax on Farms: APR and BPR in 2026
Inheritance tax on farms from April 2026: the £2.5 million allowance, 50% relief above it, spouse transfer, who qualifies and the records to keep.
Farm Diversification Tax UK: Income, VAT and Rates
Farm diversification tax in the UK: how holiday lets, farm shops, solar and rented buildings are taxed, plus VAT, business rates and separate books.
Farm Scheme Payments: Accounting and Tax
How to record and tax farm scheme payments in 2026: delinked payments, SFI, Countryside Stewardship and capital grants, with VAT and records.

People

Wages, timesheets and who should actually have access to the farm's records.

Do You Have to Pay the Agricultural Minimum Wage?
England scrapped its own agricultural wage in 2013. Wales, Scotland and Northern Ireland didn't.
Farm Wage Records: What the Law Says You Must Keep
Six years, not three. What HMRC expects to see if it ever asks.
Who Should Have Access to Your Farm's Paperwork?
One person holding every login is a risk, not a system. A practical way to share it.
Employing Family on the Farm: Wages, Tax, Rules
Employing family members on the farm: employee, partner or unpaid help, minimum wage, PAYE, deducting wages, records and the rules for children on farms.
Farm Worker Holiday Pay and Tied Housing Offset
Holiday pay for farm workers: 5.6 weeks, casual and seasonal accrual at 12.07%, overtime, and the tied housing offset against the minimum wage from April 2026.
Workplace Pension Auto-Enrolment for Farms
Workplace pension auto-enrolment for farm employers: who to enrol, 2026/27 earnings figures, 3% and 8% minimum contributions, casual staff and penalties.
Farm Worker Written Statement of Employment (UK)
Written statement of employment particulars for farm workers: what to give on day one, what goes in it, and farm terms to add (housing, on-call, overtime).
Seasonal Farm Workers UK: Hiring, Pay, Visas
Employing seasonal farm workers in the UK: right to work checks, the Seasonal Worker visa (horticulture and poultry only), pay, holiday, pension and PAYE.
Farm Health and Safety and RIDDOR: The Basics
Farm health and safety basics for livestock farms: HSE duties, risk assessment, vehicle, height and cattle hazards, RIDDOR reporting deadlines and insurance.
Farm Worker Timesheet Template (Free CSV)
Free farm worker timesheet template (CSV) and what to record to satisfy minimum wage and holiday pay rules: hours, breaks, on-call, overtime and housing.

Deadlines and calendar

Every statutory date in one place, by month and by animal.

Reference

Plain-English definitions of the acronyms and forms that fill a livestock farm office.

Compare


Why does FarmHQ write these guides?

FarmHQ is a livestock compliance and bookkeeping app, and the two founders spent enough years dealing with this paperwork themselves, one on a real farm, one building AI systems, to know most of it is genuinely just confusing rather than complicated. These guides exist because the official sources are accurate but hard to read quickly on a phone in a yard, and most of what fills that gap online is written by people who have never actually filed a cattle passport application.

Every guide is useful on its own whether or not you ever open the app. Where FarmHQ solves the specific problem a guide describes, it says so once, plainly, and moves on. If a rule changes, the guide gets updated rather than left as a dead page, and the updated date at the top of each one reflects that, not just a copyright year nobody bothers to touch. We wrote up why we built this section before we built more of the app on the blog, if you want that story.

What do farmers actually ask?

What paperwork does a UK livestock farm have to keep on top of?

Statutory livestock registration (births, movements, deaths), a medicine book with product, batch, dose and withdrawal for every treatment, Red Tractor assurance records if the farm is a member, VAT returns and Making Tax Digital filing, invoices, and staff timesheets. It splits into two halves: compliance with government and assurance schemes, and the money.

Is this the same information as GOV.UK or Red Tractor's own guidance?

The facts are the same, sourced from GOV.UK, Livestock Information Ltd, Red Tractor and HMRC directly, with a source list at the bottom of every guide. What differs is the writing: plain language aimed at a working farmer reading on a phone, not scheme-standard legal wording.

Do I need FarmHQ to use these guides?

No. Every guide stands on its own and answers the question in the title whether or not you ever use the app. Where FarmHQ is relevant to a specific rule, it is mentioned once, plainly, not pushed.