Legal requirements · Scotland
Estate Agent
Licensing, insurance, GDPR and operational legal obligations for a estate agent operating in Scotland.
Tailored legal checklist — Estate Agent
Specific to your business activities, on top of standard UK rules.
- Issue an EICR every 5 years and an annual Gas Safety Certificate
- Provide an EPC of at least Band E (rules tightening to C in coming years)
- Protect deposits in an approved scheme within 30 days
- Check council selective/additional licensing and HMO licensing rules
Scotland-specific notes
Legal points that apply because you trade in Scotland.
- Scottish licensing law differs — many activities require a Civic Government (Scotland) Act licence
- Use Scottish leases and Scots law contracts where appropriate
- Health and safety enforced by HSE Scotland
UK legal fundamentals
The areas almost every UK small business must consider.
Operational essentials
General Checklist
Practical setup and compliance steps every UK small business should complete in the first 90 days and review regularly.
Register the business correctly
Choose sole trader or limited company and register with HMRC.
Keep records from day one
Track income, expenses and contracts digitally under MTD.
Separate business and personal spending
Open a dedicated business bank account before trading.
Track income and expenses regularly
Reconcile weekly so nothing slips through the year.
Review VAT and payroll responsibilities
Watch the £90,000 VAT threshold and PAYE duties.
Maintain insurance and licences
Renew before expiry — keep certificates accessible.
Save invoices and receipts digitally
Cloud storage with backups for at least 6 years.
Review deadlines monthly
Diarise VAT, PAYE, Confirmation Statement and Self Assessment.
View accounting requirements
Bookkeeping, VAT, payroll & tax
Seek professional advice
Speak to a qualified solicitor or adviser
Guidance aligned with official UK sources
- HM Revenue
& Customs - GOV.UK
- Companies
House - ico.Information
Commissioner’s Office - AcasAdvice. Conciliation.
- HSEHealth & Safety
Executive
This information is general guidance only and does not replace regulated accounting, legal or tax advice.