Retail is one of the UK's largest employment sectors, with over 2.9 million workers across shops, supermarkets, department stores, and online fulfilment centres. While retail may appear lower-risk than construction or manufacturing, thousands of retail workers suffer injuries each year from slips and trips, manual handling, and workplace violence.
This comprehensive guide covers health and safety requirements for all types of retail business in the UK, from independent high street shops to major supermarket chains and warehouse operations.
Every retail employer has a legal duty to protect the health, safety, and welfare of their employees and anyone affected by their business activities, including customers, contractors, and delivery drivers.
Key Health and Safety Duties for Retail Employers
Retail employers must meet several fundamental legal requirements under UK health and safety law.
Core Legal Duties
Health and Safety at Work etc. Act 1974 - The foundation of UK workplace safety law. Employers must ensure, so far as is reasonably practicable:
- The health, safety, and welfare of employees
- Safe systems of work
- Safe premises
- Adequate information, instruction, training, and supervision
- Protection of non-employees affected by the business
Management of Health and Safety at Work Regulations 1999 - Requires:
- Risk assessment for all work activities
- Appointment of competent persons for health and safety advice
- Health and safety arrangements proportionate to the business
- Emergency procedures
- Information and training for employees
Workplace (Health, Safety and Welfare) Regulations 1992 - Sets standards for:
- Maintenance of the workplace
- Ventilation, temperature, and lighting
- Cleanliness and waste management
- Welfare facilities (toilets, washing, rest areas, drinking water)
If you employ five or more people, you must have a written health and safety policy. Even with fewer employees, you still need to manage health and safety effectively.
The Employers' Liability Insurance Requirement
If you employ anyone (including part-time staff, temporary workers, or apprentices), you must have employers' liability (EL) insurance of at least 5 million pounds. In practice, most policies provide 10 million pounds cover.
You must:
- Display your EL certificate at your premises (or make it available electronically)
- Keep copies of expired certificates for 40 years
- Ensure the policy covers all your employees
Failure to have EL insurance can result in fines of up to 2,500 pounds per day without cover.
Common Hazards in Retail
Manual handling - Do staff handle stock, deliveries, or heavy items? Risks require assessment and control measures.
Slips and trips - Do you have smooth floors, spillages, or wet entrance areas? This is the most common cause of retail injuries.
Violence and aggression - Do staff work alone, handle cash, or deal with challenging customers? These risks must be assessed.
DSE - Do staff use tills, computers, or handhelds for extended periods? DSE assessments are required for regular users.
Fire - Do you store stock, have stockrooms, or sell flammable products? Fire risk assessment is a legal requirement.
Slips, Trips, and Falls
Slips and trips are the most common cause of injury in retail, accounting for around 40% of all reported retail injuries. They affect both staff and customers.
Common slip hazards:
- Wet floors from cleaning or mopping
- Spillages (particularly in food retail)
- Rain tracked in at entrances
- Condensation near refrigeration units
- Contaminated floors from stock (fruit, vegetables, liquids)
- Polished or unsuitable flooring
Common trip hazards:
- Trailing cables from tills, PDAs, or displays
- Stock and packaging left in walkways
- Uneven flooring, damaged tiles, or worn carpet
- Mat edges that curl up
- Unmarked changes in floor level
- Delivery trolleys and roll cages
Slip and Trip Prevention
| Poor Practice | Good Practice |
|---|---|
| Leaving spillages until cleaning time | Immediate response with wet floor signs and cleaning |
| Mopping entire floor at once | Cleaning in sections to maintain safe walkway |
| Single entrance mat that gets saturated | Multiple mats with regular replacement when wet |
| Cables across walkways | Cable management or wireless alternatives |
| Poor lighting hiding hazards | Adequate lighting throughout, especially stockrooms |
| Staff in unsuitable footwear | Slip-resistant footwear provided or required |
Prevention strategies:
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Immediate spillage response - A wet floor sign alone does not make the floor safe. Staff should stay to warn people, cordon off the area, or arrange immediate cleaning.
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Entrance management - Use quality barrier matting sufficient to dry shoes over several steps. Replace or supplement mats in wet weather.
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Cleaning schedules - Clean during quieter periods where possible. Use appropriate cleaning methods for the floor type. Avoid over-wetting.
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Cable management - Route cables away from walkways, use cable covers, or switch to wireless equipment where practical.
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Staff footwear - Provide or require slip-resistant footwear, particularly in food retail and stockrooms.
Manual Handling
Retail involves extensive manual handling throughout the day, from receiving deliveries to stocking shelves and serving customers.
Common manual handling tasks:
- Unloading delivery vehicles
- Moving stock from stockroom to shop floor
- Shelf stacking and replenishment
- Handling customer purchases at checkouts
- Moving display equipment and fixtures
- Processing returns and moving heavy items
- Lifting items from high or low shelves
Manual handling injuries account for over a third of all reported workplace injuries. Most are cumulative injuries from repeated poor technique rather than single dramatic incidents.
The Manual Handling Operations Regulations 1992 require employers to:
- Avoid hazardous manual handling operations where reasonably practicable
- Assess unavoidable manual handling operations
- Reduce the risk of injury so far as reasonably practicable
- Review assessments when circumstances change
Assessment factors (TILE):
| Factor | Considerations |
|---|---|
| Task | Distance, height, frequency, posture, pushing/pulling |
| Individual | Capability, health conditions, training, experience |
| Load | Weight, size, grip, stability, contents |
| Environment | Space constraints, floor conditions, temperature, lighting |
Control measures:
- Use mechanical aids (trolleys, pallet trucks, conveyors, hoists)
- Store heavy items at waist height (between knuckle and shoulder height)
- Break down bulk deliveries into smaller, manageable loads
- Provide team lifting for heavy or awkward items
- Design checkouts with conveyors to reduce reaching
- Train staff in proper handling techniques
- Rotate tasks to avoid repetitive strain
Violence and Aggression at Work
Retail workers face significant risk of violence and aggression, particularly when:
- Handling cash and valuables
- Refusing sales (age verification, intoxicated customers)
- Challenging shoplifters
- Working alone, especially evenings and nights
- Dealing with complaints or refunds
- Working in higher-crime areas
Types of violence:
- Verbal abuse and threats
- Intimidating behaviour
- Physical assault
- Robbery and theft-related violence
- Sexual harassment
- Stalking and repeated targeting of individuals
Employers have a legal duty to protect workers from violence at work. This includes verbal abuse, not just physical violence. Risk assessment and appropriate control measures are required.
Prevention and protection measures:
Design and environment:
- Clear sightlines throughout the store
- Good lighting inside and outside premises
- Security screens where appropriate
- CCTV as deterrent and evidence
- Secure cash handling with timed safes or cash recyclers
- Clear escape routes for staff
Procedures:
- De-escalation training for all customer-facing staff
- Clear policies on acceptable customer behaviour
- Panic buttons or alarm systems
- Communication systems for lone workers
- Two-person opening and closing in high-risk areas
- Limits on till cash holdings
- Procedures for refusing sales or challenging behaviour
After an incident:
- Clear reporting procedures (including for verbal abuse)
- Immediate support for affected staff
- Investigation and review of controls
- Involvement of police where appropriate
- Access to counselling if needed
- No expectation that staff will physically confront offenders
Staff should never be required to physically intervene with shoplifters or violent individuals. Policies should focus on observation, communication, and deterrence. Physical intervention creates serious injury risks.
Fire Safety
All retail premises must comply with fire safety legislation. The responsible person (usually the employer, owner, or person in control of premises) has specific legal duties.
Regulatory Reform (Fire Safety) Order 2005 requires:
- Fire risk assessment - Must be completed, recorded (if 5+ employees), and kept under review
- Fire prevention - Control of ignition sources and fuel
- Means of escape - Adequate, maintained, and kept clear
- Fire detection and warning - Appropriate for the premises
- Firefighting equipment - Suitable extinguishers, maintained
- Staff training - Fire awareness and evacuation procedures
- Emergency plan - Procedures for fire and evacuation
High-risk areas in retail:
| Area | Key Risks |
|---|---|
| Stockrooms | High fuel load (cardboard, packaging), charging equipment, poor escape routes |
| Electrical rooms | Electrical ignition sources, often unmonitored |
| Fitting rooms | Potential for concealed fire-setting |
| Display areas | Temporary lighting, flammable displays |
| Loading bays | Accumulation of waste, smoking areas nearby |
| Overnight periods | Reduced supervision, delayed detection |
Key requirements:
- Fire exits must remain clear and unlocked during opening hours. Never chain or padlock fire exits while premises are occupied.
- Fire alarm systems must be tested weekly with records kept.
- Emergency lighting must be tested monthly (function) and annually (duration).
- Fire extinguishers need annual professional servicing.
- Escape routes must be checked daily for obstructions.
- Staff training should include fire awareness, evacuation procedures, and use of firefighting equipment where appropriate.
Fire doors propped open or removed from service are one of the most common fire safety failures identified during inspections. Self-closing fire doors must be kept closed unless fitted with automatic release devices linked to the fire alarm.
Display Screen Equipment (DSE)
The Health and Safety (Display Screen Equipment) Regulations 1992 apply to employees who use display screens (computers, tills, handheld devices) as a significant part of their normal work.
In retail, DSE users typically include:
- Office-based staff (administration, buying, HR)
- Customer service and call centre staff
- Checkout operators using computerised tills
- Staff using handheld devices for stock management
- Security staff monitoring CCTV screens
Employer duties:
- Assess workstations and reduce identified risks
- Ensure workstations meet minimum requirements
- Plan work to allow breaks or changes of activity
- Provide eye tests on request (and glasses if needed specifically for DSE work)
- Provide information and training
Checkout and till workstation considerations:
- Screen position to avoid glare and awkward neck posture
- Adequate space for scanning and bagging
- Appropriate seat height and support (where seats provided)
- Regular breaks from repetitive scanning
- Conveyor position to minimise reaching
Risk Assessment for Retail
Risk assessment is the foundation of health and safety management. Every retail business must assess the risks to employees and others affected by their work activities.
The Five Steps to Risk Assessment
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Identify the hazards - Walk through your premises and work activities. What could cause harm?
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Decide who might be harmed and how - Consider employees, customers, contractors, vulnerable groups (young workers, pregnant staff, disabled visitors).
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Evaluate the risks and decide on precautions - What are you already doing? What more should you do? Apply the hierarchy of controls.
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Record your findings and implement them - Written record required if 5+ employees. Put control measures into practice.
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Review and update - Regularly and when circumstances change (new processes, after incidents, new premises).
A risk assessment does not need to be perfect or cover every possible scenario. It must be suitable and sufficient, identifying significant risks and practical control measures. Focus on what actually matters.
Key Risk Assessments for Retail
| Risk Assessment | When Required |
|---|---|
| General workplace risk assessment | All employers |
| Fire risk assessment | All premises (legal requirement) |
| Manual handling assessment | Where significant manual handling occurs |
| DSE assessment | For regular DSE users |
| Violence and aggression assessment | Where violence risks exist |
| Lone working assessment | Where staff work alone |
| COSHH assessment | If hazardous substances used (cleaning chemicals, etc.) |
| Young persons risk assessment | If employing under-18s |
Recording and Review
Recording requirements:
- Written record required if you employ 5 or more people
- Should identify significant hazards and conclusions
- Does not need to be lengthy or complex
- Template formats are available from HSE
Review triggers:
- After any incident or near-miss
- When work practices change
- When new equipment or substances introduced
- When premises layout changes
- At least annually for ongoing activities
- When legislation or guidance changes
Staff Training Requirements
Adequate training is a legal requirement. All retail staff need appropriate training for the work they do.
Essential Training for All Retail Staff
| Training Area | Content | Timing |
|---|---|---|
| Induction | Site-specific hazards, emergency procedures, who to report to | Before starting work |
| Fire safety | Fire risks, raising alarm, evacuation routes, assembly point | Induction, refresh annually |
| Manual handling | Risks, proper technique, use of equipment | Induction or before significant handling |
| Health and safety basics | Key hazards, how to report, rights and responsibilities | Induction |
| Job-specific hazards | Particular risks of their role | Before undertaking tasks |
Additional Training for Specific Roles
Supervisors and managers:
- Risk assessment basics
- Implementing safety procedures
- Accident investigation
- Supporting staff after incidents
- Monitoring compliance
Those facing violence risks:
- De-escalation techniques
- Conflict resolution
- Personal safety
- Reporting procedures
- Post-incident support
Those working at height:
- Safe use of ladders and step equipment
- Pre-use checks
- When not to work at height
First aiders:
- First aid at work qualification (revalidate every 3 years)
- Regular practice and updates
Fire wardens/marshals:
- Enhanced fire safety training
- Evacuation management
- Use of firefighting equipment
Training Records
Keep records of:
- What training was provided
- When it was provided
- Who delivered it
- Who received it
- When refresher training is due
Training records help demonstrate compliance and ensure refresher training happens on time.
Guidance for Different Retail Types
High Street Shops and Independent Retailers
Small retail businesses face the same legal requirements as larger organisations but often with more limited resources.
Key priorities:
- Focus on the significant risks (usually slips/trips, manual handling, fire)
- Simple, proportionate risk assessments
- Basic but effective training
- Good housekeeping and maintenance
- Clear emergency procedures
Common challenges:
- Limited space for storage (creating trip hazards)
- Staff working alone
- No dedicated health and safety resource
- Keeping fire exits clear when space is tight
- Managing deliveries safely
Small businesses can access free or low-cost health and safety support. HSE provides free guidance, and local enterprise partnerships often offer funded training. A health and safety consultant can help set up systems that you then maintain yourself.
Supermarkets and Large Stores
Larger retail operations have additional complexity from scale, multiple departments, and high customer footfall.
Additional considerations:
- Traffic management (customers, trolleys, vehicles in car parks)
- Food safety and temperature control
- Pharmacy safety (if applicable)
- Warehouse and stockroom operations
- Cleaning and maintenance while trading
- Contractor management
- Multiple emergency scenarios
Management systems:
- Formal health and safety management system
- Designated health and safety responsibilities
- Regular audits and inspections
- Incident reporting and investigation systems
- Safety committees or worker consultation arrangements
Warehouse and Fulfilment Operations
Retail warehouses and distribution centres have higher-risk activities requiring specific attention.
Key hazards:
- Fork lift truck and vehicle movements
- Racking collapse
- Falls from height (mezzanines, racking access)
- Heavy manual handling
- Conveyors and automated systems
- Fire risks from high stock density
Specific requirements:
- Segregation of pedestrians and vehicles
- Racking inspection regime (SEMA guidelines recommend annual inspection by competent person)
- Weight limits clearly marked on racking
- Fall protection for work at height
- Traffic management plan
- Fire risk assessment accounting for high fire load
Warehouses servicing retail operations are classed as logistics or distribution, not retail, for enforcement purposes. They may be subject to more intensive HSE scrutiny than shop-floor operations.
Online Retail and Click-and-Collect
E-commerce operations combine retail and warehouse risks.
Considerations:
- Order picking and packing operations
- Manual handling of varied items
- Returns processing
- Customer collection points
- Delivery driver safety (where operating own fleet)
- Home working for office-based staff
Legal Requirements and Enforcement
Who Enforces Health and Safety in Retail?
Local authority environmental health enforces health and safety in most retail premises, including:
- Shops and stores
- Supermarkets (sales floors)
- Markets and stalls
- Online retail with shop premises
HSE enforces in:
- Retail warehouses and distribution centres
- Premises with significant manufacturing
- Garden centres with significant plant areas
Fire and rescue authority enforces:
- Fire safety in all retail premises
- Separate from occupational health and safety
Penalties and Enforcement
Enforcement options include:
- Verbal and written advice
- Improvement notices (requiring action within set timeframe)
- Prohibition notices (stopping dangerous activities immediately)
- Prosecution
Penalties for offences:
- Unlimited fines for organisations
- Imprisonment for individuals in serious cases
- Personal liability for directors and managers
- Health and safety convictions are public record
Following the 2016 Sentencing Guidelines, fines for health and safety offences have increased significantly. A large retailer could face fines in the millions for serious failures. Even small businesses can face substantial penalties proportionate to turnover.
Common Enforcement Issues in Retail
Based on enforcement trends, common issues triggering action include:
Fire safety:
- Fire exits locked, blocked, or obstructed
- Fire doors propped open or self-closers disabled
- Missing or inadequate fire risk assessment
- No evidence of staff training
- Emergency lighting not working
General health and safety:
- Slip and trip hazards not controlled
- No manual handling assessment
- Racking in poor condition or overloaded
- Working at height without proper equipment
- Violence risks not assessed
- Staff welfare facilities inadequate
Specific Retail Hazards
Working at Height
While retail is primarily ground-level work, height hazards exist in stocking, display changes, and maintenance.
Common height work:
- Stocking high shelves
- Changing signage and displays
- Window dressing
- Accessing storage areas
- Cleaning and maintenance tasks
The Work at Height Regulations 2005 require:
- Avoid work at height where possible (can stock be stored lower? use long-reach tools?)
- Use appropriate equipment for necessary height work
- Minimise consequences if falls occur
Appropriate equipment:
- Purpose-designed retail kick stools (low-level access)
- Step ladders meeting EN 131 standard
- Mobile safety steps with platforms and handrails
- Mobile elevated work platforms (for significant height work)
Never use:
- Chairs, boxes, or makeshift platforms
- Damaged or unsuitable equipment
- Ladders not designed for the task
Lone Working
Many retail workers work alone, particularly in small shops, during quiet periods, or at opening/closing times.
Risks of lone working:
- Delayed response to accidents or medical emergencies
- Increased vulnerability to violence or robbery
- Manual handling without assistance
- No immediate help if something goes wrong
- Stress and isolation
Control measures:
- Risk assessment specific to lone working
- Regular check-in procedures
- Communication devices (panic alarms, phones)
- Limits on lone working in high-risk situations
- Clear procedures for opening and closing
- Two-person working where violence risk is high
- Buddy systems or monitoring technology
Lone working is not prohibited, but risks must be properly assessed and controlled. If risks cannot be adequately controlled, lone working may not be appropriate for certain activities or times.
Young Workers
Retail employs many young workers (under 18), who require specific protections.
Additional requirements:
- Risk assessment before they start work, considering inexperience and immaturity
- Additional supervision
- Restrictions on certain activities (some machinery, handling certain substances)
- Information to parents/guardians for under-16s
- Working hours restrictions
Common issues:
- Insufficient supervision during busy periods
- Handling loads too heavy for their capability
- Exposure to violence risks without preparation
- Operating equipment they should not use
Pregnant Workers and New Mothers
Where employees notify you of pregnancy, you must:
- Assess risks specific to pregnant workers and new mothers
- Remove or reduce identified risks
- Alter working conditions or hours if needed
- Offer suitable alternative work if risks cannot be avoided
- Suspend on full pay if no alternative exists
Common retail adjustments:
- Reduced standing time
- Avoiding heavy manual handling
- Additional rest breaks
- Avoiding lone working in higher-risk situations
- Alternative duties away from violence risks
Documentation and Record-Keeping
Essential Documents
| Document | Required if... | Review frequency |
|---|---|---|
| Health and safety policy | 5+ employees | Annually |
| Fire risk assessment | All premises | Regularly (at least annually) |
| General risk assessments | 5+ employees (written) | When circumstances change |
| Employers' liability certificate | Any employees | Renew annually, keep 40 years |
| Accident book | All employers | Ongoing |
| Fire alarm test records | Fire alarm installed | Weekly tests recorded |
| Training records | All employers | Ongoing |
| DSE assessments | Regular DSE users | When circumstances change |
Displaying Required Notices
You must display:
- Health and Safety Law poster (or provide equivalent leaflet)
- Employers' liability certificate (or make available electronically)
- Fire action notice (near fire alarm call points)
Consider displaying:
- First aid information
- Emergency contact numbers
- Accident reporting procedures
Common Questions
Frequently Asked Questions
A written policy is only legally required if you have 5 or more employees. However, even with fewer employees, you still need to manage health and safety effectively and carry out risk assessments. A simple written policy is good practice, helps communicate your arrangements to staff, and can help demonstrate due diligence if problems occur.
There is no fixed legal interval, but you must review regularly and whenever there are significant changes. Most retail premises should review annually at minimum. You should also review after any fire incident or near-miss, if you change the layout or use of the premises, if you start stocking different products, or if the fire authority identifies issues.
If staff do manual handling as part of their job (which almost all retail workers do), you must provide appropriate training. This does not need to be an expensive external course. It must ensure staff understand the risks, know proper techniques, can use any provided equipment, and know when to ask for help. Practical, job-specific training is often most effective.
Provide immediate assistance and first aid if needed. Record the incident in your accident book, including witness details and what happened. Serious injuries to non-workers may require RIDDOR reporting to the enforcing authority. Investigate what caused the incident and take steps to prevent recurrence. Preserve any evidence (CCTV, floor condition) and report to your insurer.
No. Staff should never be required to physically intervene with shoplifters as this creates serious violence risks. Policies should focus on observation, communication, deterrence, and evidence gathering. Physical intervention should only occur to prevent immediate harm to people. Any expectation that staff will tackle or restrain offenders exposes them to injury risk and you to liability.
There is no maximum legal temperature. The law requires temperatures to be reasonable during working hours. Guidance suggests a minimum of 16C for sedentary work or 13C for physical work, but no maximum is specified. In hot weather, employers must take reasonable steps such as providing fans, improving ventilation, allowing flexible dress codes, offering additional breaks, and ensuring cool drinking water is available.
There is no specific legal requirement called PAT testing. However, you must maintain electrical equipment in safe condition. Regular inspection and testing (what people commonly call PAT testing) is the practical way to achieve this. Frequency depends on the equipment type and how it is used. Visual inspections before use, combined with periodic formal testing, constitute a reasonable approach for most retail equipment.
Verbal abuse is covered by the duty to protect workers from violence at work. You should assess the risk, provide training in de-escalation techniques, have clear policies on what behaviour is not acceptable, give staff permission to end interactions with abusive customers, support staff who experience abuse, record incidents, and report to police where appropriate. Staff should not be expected to tolerate abuse as part of the job.
All staff should understand fire risks in the premises, know how to raise the alarm, know the evacuation procedure and their role in it, know where exits and assembly points are, and understand not to re-enter the building. Those with specific duties (fire marshals) need additional training. New staff should receive fire training at induction, with refresher training provided regularly, typically annually.
Lone working is not prohibited by law, but risks must be assessed and controlled. If staff have genuine safety concerns about lone working, employers must consider them seriously. If risks cannot be adequately controlled (for example, high violence risk with no effective controls), lone working may not be appropriate for that situation. Employees can raise concerns without fear of detriment.
You need risk assessments that are relevant to each location. If stores are very similar in layout, activities, and hazards, you can have a model assessment that applies across stores with site-specific additions. If stores differ significantly, each needs its own assessment. The key is that the assessment accurately reflects the actual risks at each location.
The occupier of premises owes a duty of care to lawful visitors under the Occupiers Liability Act 1957. This means taking reasonable care to ensure visitors are reasonably safe for the purposes for which they are permitted to be there. In retail, this typically means the retailer is responsible for customer safety while in the store, car park, and approaches under their control.
Summary
Health and safety in the retail sector focuses on several key areas:
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Slips and trips - The most common cause of retail injuries, requiring good housekeeping, immediate spillage response, suitable flooring, and effective entrance management
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Manual handling - Assessment and control of the physical demands of stock handling, with mechanical aids, good storage layout, and appropriate training
-
Violence and aggression - Risk assessment, staff training in de-escalation, appropriate security measures, and clear policies that prioritise staff safety over property
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Fire safety - Comprehensive fire risk assessment, maintained detection and warning systems, clear escape routes, and trained staff
-
Display screen equipment - Assessment and good workstation design for those using tills and computers regularly
-
Workplace welfare - Appropriate facilities for staff including toilets, rest areas, drinking water, and reasonable working conditions
Good health and safety management protects your staff and customers, reduces absence and injury costs, minimises insurance claims, and helps maintain your business reputation. Most requirements are straightforward and proportionate when properly understood.
Related Content
Topics:
- Fire Safety - Fire risk assessment and compliance
- Manual Handling - Safe lifting and carrying
- Workplace Safety - General workplace requirements
- Slips, Trips and Falls - Prevention and management
Articles:
- What is a fire risk assessment?
- Do I need a fire risk assessment?
- What is manual handling?
- Manual handling risk assessment
- Health and safety responsibilities
- Small business health and safety
Related Sectors:
- Hospitality - Pubs, hotels, restaurants
- Food and Catering - Food retail and hospitality
- Warehousing - Distribution and fulfilment
- Offices - Office-based operations
Tools:
- Responsibility Checker - Find out what applies to your business
External Resources:
- HSE Retail guidance
- HSE Slips and Trips guidance
- HSE Manual Handling guidance
- Gov.uk Fire Safety guidance
This guidance covers key health and safety requirements for UK retail businesses. It is not exhaustive and does not constitute legal advice. Requirements may vary based on your specific circumstances, location, and what you sell. For complex situations or where significant risks exist, consider obtaining professional advice.