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      • Starting a business
        • Before you start
          • Things to consider before starting your business
          • Business opportunities
          • Where to start your business in Northern Ireland
          • Start-up support in Northern Ireland
        • Business planning
          • Plan your business
          • Write a business plan
          • Find and manage the money
        • Forming your business
          • Business structures
          • Name your business
          • Starting a family business
          • How to start a social enterprise
        • Running your start-up business
          • Choose and set up your workplace
          • Business sales and marketing
          • IT and e-commerce for start ups
          • Use professional services
          • Become an employer for the first time
          • Protect your business ideas
          • Mentoring and networks
        • Self-employed and tax
          • Tax and National Insurance for self-employed or partners
          • Understanding Corporation Tax
          • Getting started with VAT
          • Tax and payroll for employers
        • Go for growth
          • Take the next steps
          • Trade with other countries
      • Finance
        • Raising finance
          • Choose the right finance options
          • Borrowing finance for your business
          • Shares and equity finance
          • Grants and government support
          • How to attract investment
        • Managing finance
          • Expert financial advice
          • Financial planning and accounts
          • Manage your cashflow
          • Improve your cashflow and business performance
          • Managing suppliers and payments
          • Debt recovery
          • Business banking
          • Insurance
        • Financial difficulty
          • Managing financial difficulty
      • Taxes
        • Business tax
          • Self Assessment
          • VAT
          • National Insurance
          • Corporation Tax
          • Construction Industry Scheme
          • Capital Gains Tax
          • Stamp and property taxes
          • Tax reliefs and allowances
          • Tax help
        • Self-employed and tax
          • Setting up as self-employed and tax
          • Help and support for the self-employed
        • PAYE and payroll
          • PAYE and payroll for employers
        • Keeping records for business
          • Record-keeping
        • Excise duties
          • Alcohol duties
          • Fuel Duty
          • Tobacco Products Duty
          • Gambling duties
        • Industry-specific taxes
          • Air Passenger Duty
          • Aggregates Levy
          • Climate Change levy
          • Insurance Premium Tax
          • Landfill Tax
        • Complying with European law
          • Taxation law in Europe
        • Contact or deal with HM Revenue & Customs (HMRC)
          • Paying HMRC
          • HMRC complaints and appeals
          • Dealing with HMRC
        • Companies House returns, accounts and other responsibilities
          • Starting a company or partnership
          • Running a company or partnership
          • Company registration for overseas and European companies
          • Companies House annual returns and accounts
          • Filing company information using Companies House WebFiling
          • Companies House forms
          • Find company information using Companies House WebCHeck
          • Companies House complaints and appeals
        • Business changes
          • Making changes to your business
        • Selling, closing or restarting your business
          • Selling or closing your business
          • Closing a company or partnership
          • Restarting a company
        • Accountants and tax advisers
          • Accountants and tax advisers - HMRC services and content
          • Tax agent authorisation
          • Online tax services for accountants and tax advisers
          • Help and support for accountants and tax advisers
          • News and communications for accountants and tax advisers
          • Compliance checks for accountants and tax advisers
          • Appeals and penalties for accountants and tax advisers
          • Tax agents and advisers forms, manuals and reference material
          • Working with HMRC - joint initiatives
          • Money Laundering Regulations
      • Employment and skills
        • Recruitment
          • Advertise a job
          • HR documents and templates
          • Taking on staff
          • Different types of worker
          • Employment checks
          • Staff documents and employment policies
        • Pay staff
          • Pay and pensions
          • National Minimum Wage and National Living Wage
        • Manage people
          • Holiday, other leave and sickness
          • Working time
          • Equality and diversity
          • Maternity, paternity and adoption
          • Employee engagement
          • Staff motivation and performance
          • Trade unions
          • Redundancy, restructures and change
        • Develop staff
          • Skills and development
          • Training and development programmes
        • Resolve conflict and staff leaving
          • Problems at work
          • Dismissals and staff leaving
      • Health and safety
        • Health and safety basics
          • Health and safety made simple
          • Protecting your business
        • Make your business safer
          • Managing the welfare of people
          • Safer ways of working
      • Efficiency and environment
        • Environmental action to improve your business
          • Environmental obligations and support
          • Environmental performance of your business
          • Environmental business tax benefits
        • Reduce, reuse, recycle your business waste
          • Reducing business waste
          • Reuse and recycle business waste
          • Preventing pollution
          • Hazardous substances and waste
        • Resource efficiency
          • Saving energy and cutting costs
          • Saving water and cutting costs
          • Process and resource efficiency
          • Packaging and the environment
        • Reducing your environmental impact
          • Generating energy for your business
          • Carbon emissions and climate change
          • Business transport and the environment
        • Environmental guidance by business sector
          • Chemical industry
          • Construction and building trades
          • Electrical and electronic equipment manufacturing
          • Engineering and metalworking
          • Food and drink production
          • Furniture manufacturing
          • Metal production and processing
          • Offices, retail and hospitality
          • Paper and cardboard manufacturing
          • Printing industry
          • Waste and recycling industry
      • Business premises and rates
        • Choosing the right premises
          • Commercial property finder
          • Choosing business property
          • Renting business premises
          • Commercial property: landlord and tenant responsibilities
          • Business leases: renewing and ending
          • Use your home as a workplace
          • Buying business property
          • Commercial mortgages and lenders
          • Access and facilities for disabled people
        • Tax breaks and finance for your business
          • Capital allowances
          • Water and sewerage charges for businesses
          • Stamp Duty Land Tax: introduction
        • Protecting your premises
          • Fire safety and risk assessment
          • Protect your business from flooding
          • Protect your business against crime
          • Sustainable drainage systems (SUDS) for business
        • Insure your premises
          • Insure your business and assets
          • Liability insurance
          • Choose an insurance adviser for your business
          • Business insurance: the basics
        • Managing property
          • Rental properties
          • Rental properties and business rates
          • Setting up and running a caravan site
        • Improving energy performance
          • Energy Performance Certificates for business properties
          • Monitoring and metering your energy use
          • Managing your energy use
          • Lighting energy efficiency
          • Use heating and hot water systems efficiently
          • Save water at commercial premises
          • Save water at industrial premises
        • Rates for business properties
          • Business rates
      • Innovation and R&D
        • Product and service development
          • Developing products and services
          • Research and development
        • Design and business innovation
          • Use innovation in your business
          • Design for business success
        • Intellectual property
          • Intellectual property for business
          • Patents, trade marks, copyright and design
      • Sales and marketing
        • Marketing your business
          • Market strategy and planning
          • Traditional marketing
          • Digital marketing
          • Social media
          • Branding and design
        • Know your customers
          • Market research
          • Understanding the local market
          • Keeping your customers
        • Maximise your sales
          • Selling
          • Selling online
          • Selling and the law
          • Selling overseas
          • Pricing
          • Tender for contracts
        • Northern Ireland companies directory
      • IT
        • IT basics
          • Introduction to IT
          • Choosing suppliers
        • Software and technology solutions
          • Software and business applications
          • Communications
        • Getting online
          • Create and manage a website
          • E-commerce
        • Security and data protection
          • Data protection and legal issues
          • IT security and risks
      • Exporting and importing
        • Basics of importing and exporting
          • Tool: Get export ready
          • Importing and exporting basics
          • Tax and international trade
          • Starting out in international trade
        • Choosing a market
          • Doing business in the EU
          • Exporting country guides
          • Trading with countries outside the EU
        • Procedures and licences
          • Authorised Economic Operators (AEOs)
          • Export Control Organisation
          • Classifying your goods
          • Importing controlled goods
          • Import and export procedures
          • Customs IT systems
        • Sector overviews and regulations
          • Service industries
          • Manufactured goods
          • Food and agriculture
          • Natural resources and chemicals
        • Moving your goods
          • Transport options for moving your goods
          • Taking lorries abroad
          • Transporting dangerous goods
          • Freight forwarding
        • Customs declarations
          • National Clearance Hub
      • Grow your business
        • Prepare for growth
          • Assessing current performance
          • Planning business growth
        • Strategies for growth
          • Growth through product and service development
          • Growth through sales
          • Growth through technology
          • Growth through strategic sourcing
          • Growth through strategic partnering
          • Growth through international trade
          • Tendering for contracts
        • Finance and logistics
          • How to grow your business
          • Financing growth
        • Managing growth
          • Leading staff through growth
          • Manage business risks
      • Buy or sell a business
        • Acquiring a business
          • Considering buying a business
          • Buying a business
          • Franchising
          • Business acquisitions and mergers
        • Selling your business
          • Considering selling a business
          • Selling your business
          • Floating on the stock market
          • Capital Gains Tax when selling your business
        • Exiting and transferring your business
          • Businesses in difficulty
          • Transferring your business
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    • Find guides by sector
      • Tourism
      • Creative industries
      • Food and drink
      • Property management
      • Construction
      • Manufacturing
      • Retail
      • Transport
    • Find guides by theme
      • Starting a business
        Starting a business homepage

        Before you start

        • Things to consider before starting your business
        • Business opportunities
        • Where to start your business in Northern Ireland
        • Start-up support in Northern Ireland

        Business planning

        • Plan your business
        • Write a business plan
        • Find and manage the money

        Forming your business

        • Business structures
        • Name your business
        • Starting a family business
        • How to start a social enterprise

        Running your start-up business

        • Choose and set up your workplace
        • Business sales and marketing
        • IT and e-commerce for start-ups
        • Use professional services
        • Become an employer for the first time
        • Protect your business ideas
        • Mentoring and networks

        Self-employed and tax

        • Tax and National Insurance for self-employed or partners
        • Understanding Corporation Tax
        • Getting started with VAT
        • Tax and payroll for employers

        Go for growth

        • Take the next steps
        • Trade with other countries
        • Before you start
          • Things to consider before starting your business
          • Business opportunities
          • Where to start your business in Northern Ireland
          • Start-up support in Northern Ireland
        • Business planning
          • Plan your business
          • Write a business plan
          • Find and manage the money
        • Forming your business
          • Business structures
          • Name your business
          • Starting a family business
          • How to start a social enterprise
        • Running your start-up business
          • Choose and set up your workplace
          • Business sales and marketing
          • IT and e-commerce for start ups
          • Use professional services
          • Become an employer for the first time
          • Protect your business ideas
          • Mentoring and networks
        • Self-employed and tax
          • Tax and National Insurance for self-employed or partners
          • Understanding Corporation Tax
          • Getting started with VAT
          • Tax and payroll for employers
        • Go for growth
          • Take the next steps
          • Trade with other countries
      • Finance
        Finance homepage

        Find local finance

        • Northern Ireland business support finder

        Raising finance

        • Choose the right finance options
        • Borrowing finance for your business
        • Shares and equity finance
        • Grants and government support
        • How to attract investment

        Managing finance

        • Expert financial advice
        • Financial planning and accounts
        • Manage your cashflow
        • Improve your cashflow and business performance
        • Managing suppliers and payments
        • Debt recovery
        • Business banking
        • Insurance

        Financial difficulty

        • Managing financial difficulty
        • Raising finance
          • Choose the right finance options
          • Borrowing finance for your business
          • Shares and equity finance
          • Grants and government support
          • How to attract investment
        • Managing finance
          • Expert financial advice
          • Financial planning and accounts
          • Manage your cashflow
          • Improve your cashflow and business performance
          • Managing suppliers and payments
          • Debt recovery
          • Business banking
          • Insurance
        • Financial difficulty
          • Managing financial difficulty
      • Taxes
        Taxes homepage

        Business tax

        • Self Assessment
        • VAT
        • National Insurance
        • Corporation Tax
        • Construction Industry Scheme
        • Capital Gains Tax
        • Stamp and property taxes
        • Tax reliefs and allowances
        • Tax help

        Self-employed and tax

        • Setting up as self-employed and tax
        • Help and support for the self-employed

        PAYE and payroll

        • PAYE and payroll for employers

        Keeping records for business

        • Record-keeping

        Excise duties

        • Alcohol duties
        • Fuel Duty
        • Tobacco Products Duty
        • Gambling duties

        Industry-specific taxes

        • Air Passenger Duty
        • Aggregates Levy
        • Climate Change levy
        • Insurance Premium Tax
        • Landfill Tax

        Complying with European law

        • Taxation law in Europe

        Contact or deal with HM Revenue & Customs (HMRC)

        • Paying HMRC
        • HMRC complaints and appeals
        • Dealing with HMRC

        Companies House returns, accounts and other responsibilities

        • Starting a company or partnership
        • Running a company or partnership
        • Company registration for overseas and European companies
        • Companies House annual returns and accounts
        • Filing company information using Companies House WebFiling
        • Companies House forms
        • Find company information using Companies House WebCHeck
        • Companies House complaints and appeals

        Business changes

        • Making changes to your business

        Selling, closing or restarting your business

        • Selling or closing your business
        • Closing a company or partnership
        • Restarting a company

        Accountants and tax advisers

        • Accountants and tax advisers - HMRC services and content
        • Tax agent authorisation
        • Online tax services for accountants and tax advisers
        • Help and support for accountants and tax advisers
        • News and communications for accountants and tax advisers
        • Compliance checks for accountants and tax advisers
        • Appeals and penalties for accountants and tax advisers
        • Tax agents and advisers forms, manuals and reference material
        • Working with HMRC - joint initiatives
        • Money Laundering Regulations
        • Business tax
          • Self Assessment
          • VAT
          • National Insurance
          • Corporation Tax
          • Construction Industry Scheme
          • Capital Gains Tax
          • Stamp and property taxes
          • Tax reliefs and allowances
          • Tax help
        • Self-employed and tax
          • Setting up as self-employed and tax
          • Help and support for the self-employed
        • PAYE and payroll
          • PAYE and payroll for employers
        • Keeping records for business
          • Record-keeping
        • Excise duties
          • Alcohol duties
          • Fuel Duty
          • Tobacco Products Duty
          • Gambling duties
        • Industry-specific taxes
          • Air Passenger Duty
          • Aggregates Levy
          • Climate Change levy
          • Insurance Premium Tax
          • Landfill Tax
        • Complying with European law
          • Taxation law in Europe
        • Contact or deal with HM Revenue & Customs (HMRC)
          • Paying HMRC
          • HMRC complaints and appeals
          • Dealing with HMRC
        • Companies House returns, accounts and other responsibilities
          • Starting a company or partnership
          • Running a company or partnership
          • Company registration for overseas and European companies
          • Companies House annual returns and accounts
          • Filing company information using Companies House WebFiling
          • Companies House forms
          • Find company information using Companies House WebCHeck
          • Companies House complaints and appeals
        • Business changes
          • Making changes to your business
        • Selling, closing or restarting your business
          • Selling or closing your business
          • Closing a company or partnership
          • Restarting a company
        • Accountants and tax advisers
          • Accountants and tax advisers - HMRC services and content
          • Tax agent authorisation
          • Online tax services for accountants and tax advisers
          • Help and support for accountants and tax advisers
          • News and communications for accountants and tax advisers
          • Compliance checks for accountants and tax advisers
          • Appeals and penalties for accountants and tax advisers
          • Tax agents and advisers forms, manuals and reference material
          • Working with HMRC - joint initiatives
          • Money Laundering Regulations
      • Employment and skills
        Employment and skills homepage

        Recruitment

        • Advertise a job
        • Taking on staff
        • Different types of worker
        • Employment checks
        • Employment agencies

        Employment documents and policies

        • HR documents and templates
        • Staff documents and employment policies

        Pay, pensions and minimum wage

        • Staff pay
        • Workplace pensions
        • National Minimum Wage and National Living Wage

        Manage people

        • Brexit support for employers
        • Working time
        • Engaging with staff
        • Staff health and wellbeing
        • Staff motivation
        • Equality and diversity
        • Redundancy, restructures and change
        • Trade unions

        Holidays, statutory leave and time off

        • Holiday, other leave and sickness
        • Maternity, paternity, adoption and parental leave

        Performance, training and development

        • Staff performance
        • Staff training and development
        • Employer support programmes

        Resolve conflict and staff leaving

        • Problems at work
        • Dismissals and staff leaving
        • Recruitment
          • Advertise a job
          • HR documents and templates
          • Taking on staff
          • Different types of worker
          • Employment checks
          • Staff documents and employment policies
        • Pay staff
          • Pay and pensions
          • National Minimum Wage and National Living Wage
        • Manage people
          • Holiday, other leave and sickness
          • Working time
          • Equality and diversity
          • Maternity, paternity and adoption
          • Employee engagement
          • Staff motivation and performance
          • Trade unions
          • Redundancy, restructures and change
        • Develop staff
          • Skills and development
          • Training and development programmes
        • Resolve conflict and staff leaving
          • Problems at work
          • Dismissals and staff leaving
      • Health and safety
        Health and safety homepage

        Health and safety basics

        • Health and safety made simple
        • Protecting your business

        Make your business safer

        • Managing the welfare of people
        • Safer ways of working
        • Health and safety basics
          • Health and safety made simple
          • Protecting your business
        • Make your business safer
          • Managing the welfare of people
          • Safer ways of working
      • Efficiency and environment
        Efficiency and environment homepage

        Environmental action to improve your business

        • Environmental obligations and support
        • Environmental performance of your business
        • Environmental business tax benefits

        Reduce, reuse, recycle your business waste

        • Reducing business waste
        • Reuse and recycle business waste
        • Preventing pollution
        • Hazardous substances and waste

        Resource efficiency

        • Saving energy and cutting costs
        • Saving water and cutting costs
        • Process and resource efficiency
        • Packaging and the environment

        Reducing your environmental impact

        • Generating energy for your business
        • Carbon emissions and climate change
        • Business transport and the environment

        Environmental guidance by business sector

        • Chemical industry
        • Construction and building trades
        • Electrical and electronic equipment manufacturing
        • Engineering and metalworking
        • Food and drink production
        • Furniture manufacturing
        • Metal production and processing
        • Offices, retail and hospitality
        • Paper and cardboard manufacturing
        • Printing industry
        • Waste and recycling industry
        • Environmental action to improve your business
          • Environmental obligations and support
          • Environmental performance of your business
          • Environmental business tax benefits
        • Reduce, reuse, recycle your business waste
          • Reducing business waste
          • Reuse and recycle business waste
          • Preventing pollution
          • Hazardous substances and waste
        • Resource efficiency
          • Saving energy and cutting costs
          • Saving water and cutting costs
          • Process and resource efficiency
          • Packaging and the environment
        • Reducing your environmental impact
          • Generating energy for your business
          • Carbon emissions and climate change
          • Business transport and the environment
        • Environmental guidance by business sector
          • Chemical industry
          • Construction and building trades
          • Electrical and electronic equipment manufacturing
          • Engineering and metalworking
          • Food and drink production
          • Furniture manufacturing
          • Metal production and processing
          • Offices, retail and hospitality
          • Paper and cardboard manufacturing
          • Printing industry
          • Waste and recycling industry
      • Business premises and rates
        Business premises and rates homepage

        Choosing the right business property

        • Choosing business property
        • Buy business property
        • Rent business property
        • Use your home as a workplace

        Rates for non-domestic properties

        • Business rates

        Property management and costs

        • Security, fire and flood protection for business property
        • Insurance for business property
        • Tax breaks and finance for business property

        Adapting and improving your property

        • Make your property more efficient
        • Disabled access and facilities in business premises
        Business rates help and guidance
        • Choosing the right premises
          • Commercial property finder
          • Choosing business property
          • Renting business premises
          • Commercial property: landlord and tenant responsibilities
          • Business leases: renewing and ending
          • Use your home as a workplace
          • Buying business property
          • Commercial mortgages and lenders
          • Access and facilities for disabled people
        • Tax breaks and finance for your business
          • Capital allowances
          • Water and sewerage charges for businesses
          • Stamp Duty Land Tax: introduction
        • Protecting your premises
          • Fire safety and risk assessment
          • Protect your business from flooding
          • Protect your business against crime
          • Sustainable drainage systems (SUDS) for business
        • Insure your premises
          • Insure your business and assets
          • Liability insurance
          • Choose an insurance adviser for your business
          • Business insurance: the basics
        • Managing property
          • Rental properties
          • Rental properties and business rates
          • Setting up and running a caravan site
        • Improving energy performance
          • Energy Performance Certificates for business properties
          • Monitoring and metering your energy use
          • Managing your energy use
          • Lighting energy efficiency
          • Use heating and hot water systems efficiently
          • Save water at commercial premises
          • Save water at industrial premises
        • Rates for business properties
          • Business rates
      • Innovation and R&D
        Innovation and R&D homepage

        Product and service development

        • Developing products and services
        • Research and development

        Design and business innovation

        • Use innovation in your business
        • Design for business success

        Intellectual property

        • Intellectual property for business
        • Patents, trade marks, copyright and design
        Design promo
        Design for success - use our tool >>
        *
        Find R&D support - use our tool >>
        • Product and service development
          • Developing products and services
          • Research and development
        • Design and business innovation
          • Use innovation in your business
          • Design for business success
        • Intellectual property
          • Intellectual property for business
          • Patents, trade marks, copyright and design
      • Sales and marketing
        Sales and marketing homepage

        Marketing your business

        • Market strategy and planning
        • Traditional marketing
        • Digital marketing
        • Social media
        • Branding and design

        Know your customers

        • Market research
        • Understanding the local market
        • Keeping your customers

        Maximise your sales

        • Selling
        • Selling online
        • Selling and the law
        • Selling overseas
        • Pricing
        • Tender for contracts

        • Northern Ireland companies directory
        • Marketing your business
          • Market strategy and planning
          • Traditional marketing
          • Digital marketing
          • Social media
          • Branding and design
        • Know your customers
          • Market research
          • Understanding the local market
          • Keeping your customers
        • Maximise your sales
          • Selling
          • Selling online
          • Selling and the law
          • Selling overseas
          • Pricing
          • Tender for contracts
        • Northern Ireland companies directory
      • IT
        IT homepage

        IT basics

        • Introduction to IT
        • Choosing suppliers

        Software and technology solutions

        • Software and business applications
        • Communications

        Getting online

        • Create and manage a website
        • E-commerce

        Security and data protection

        • Data protection and legal issues
        • IT security and risks
        • IT basics
          • Introduction to IT
          • Choosing suppliers
        • Software and technology solutions
          • Software and business applications
          • Communications
        • Getting online
          • Create and manage a website
          • E-commerce
        • Security and data protection
          • Data protection and legal issues
          • IT security and risks
      • Exporting and importing
        Exporting and importing homepage

        Basics of importing and exporting

        • Tool: Get export ready
        • Importing and exporting basics
        • Tax and international trade
        • Starting out in international trade

        Choosing a market

        • Doing business in the EU
        • Exporting country guides
        • Trading with countries outside the EU

        Procedures and licences

        • Authorised Economic Operators (AEOs)
        • Export Control Organisation
        • Classifying your goods
        • Importing controlled goods
        • Import and export procedures
        • Customs IT systems

        Sector overviews and regulations

        • Service industries
        • Manufactured goods
        • Food and agriculture
        • Natural resources and chemicals

        Moving your goods

        • Transport options for moving your goods
        • Taking lorries abroad
        • Transporting dangerous goods
        • Freight forwarding

        Customs declarations

        • National Clearance Hub
        Export
        Find support to export - use our tool >>
        • Basics of importing and exporting
          • Tool: Get export ready
          • Importing and exporting basics
          • Tax and international trade
          • Starting out in international trade
        • Choosing a market
          • Doing business in the EU
          • Exporting country guides
          • Trading with countries outside the EU
        • Procedures and licences
          • Authorised Economic Operators (AEOs)
          • Export Control Organisation
          • Classifying your goods
          • Importing controlled goods
          • Import and export procedures
          • Customs IT systems
        • Sector overviews and regulations
          • Service industries
          • Manufactured goods
          • Food and agriculture
          • Natural resources and chemicals
        • Moving your goods
          • Transport options for moving your goods
          • Taking lorries abroad
          • Transporting dangerous goods
          • Freight forwarding
        • Customs declarations
          • National Clearance Hub
      • Grow your business
        Grow your business homepage

        Prepare for growth

        • Assessing current performance
        • Planning business growth

        Strategies for growth

        • Growth through product and service development
        • Growth through sales
        • Growth through technology
        • Growth through strategic sourcing
        • Growth through strategic partnering
        • Growth through international trade
        • Tendering for contracts

        Finance and logistics

        • How to grow your business
        • Financing growth

        Managing growth

        • Leading staff through growth
        • Manage business risks
        • Prepare for growth
          • Assessing current performance
          • Planning business growth
        • Strategies for growth
          • Growth through product and service development
          • Growth through sales
          • Growth through technology
          • Growth through strategic sourcing
          • Growth through strategic partnering
          • Growth through international trade
          • Tendering for contracts
        • Finance and logistics
          • How to grow your business
          • Financing growth
        • Managing growth
          • Leading staff through growth
          • Manage business risks
      • Buy or sell a business
        Buy or sell a business homepage

        Acquiring a business

        • Considering buying a business
        • Buying a business
        • Franchising
        • Business acquisitions and mergers

        Selling your business

        • Considering selling a business
        • Selling your business
        • Floating on the stock market
        • Capital Gains Tax when selling your business

        Exiting and transferring your business

        • Businesses in difficulty
        • Transferring your business
        • Acquiring a business
          • Considering buying a business
          • Buying a business
          • Franchising
          • Business acquisitions and mergers
        • Selling your business
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Guide

Flexible working: the law and best practice

Introduction

Employees have the right to request flexible working, and you, as the employer, have a legal duty to give it serious consideration.

This guide details the law surrounding flexible working requests, the eligibility criteria and how to respond to a flexible working application.

next
The right to request flexible working - the eligibility criteria

In this guide:

  • Introduction
  • The right to request flexible working - the eligibility criteria
  • Advantages of flexible working
  • Types of flexible working
  • Application for flexible working
  • Considering flexible working requests
  • Reaching a decision on a flexible working request
  • Refusing a flexible working request outright
  • Employee's appeal against a refusal of their flexible working request
  • Flexible working: extensions to time limits and withdrawals
  • Unresolved flexible working requests
  • Flexible working: employee protection against dismissal and discrimination
  • Promoting flexible working - Advanced Electronic Solutions (video)
  • Printer-friendly version
  • Send by email
LRA Helpline
03300 555 300

Also on this site

  • Advantages of flexible working
  • Parental leave and time off for dependants
  • Employees working from home
  • Promote good work/life balance in your business
  • Developed with: Developed with The Department for the Economy
  • Developed with:

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nibusinessinfo.co.uk, a free service offered by Invest Northern Ireland, is the official online channel for business advice and guidance in Northern Ireland.

Contact details

nibusinessinfo.co.uk
Bedford Square
Bedford Street
Belfast BT2 7ES

0800 181 4422

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