Nitrogen (N) losses are a major environmental issue. Globally, crop N fertilizer applications are excessive, and N use efficiency (NUE) is low. N loss represents a significant economic loss to the farmer. NUE is difficult to quantify in real time because of the multiple chemical–biological–physical factors interacting. While there is much scientific understanding of N interactions in the plant–soil system, there is little formal expression of scientific knowledge in farm practice. The objective of this study was to clearly define the factors controlling NUE in wheat production, focusing on N inputs, flows, transformations, and outputs from the plant–soil system. A series of focus groups were conducted with professional agronomists and industry experts, and their technical information was considered alongside a structured literature review. To express this understanding, clear graphical representations are provided in the text. The analysis of the NUE processes revealed 16 management interventions which could be prioritized to increase farm nitrogen use efficiency. These management interventions were grouped into three categories—inputs, flow between pools, and outputs—and include management options through the range of application errors, fertilizer input choice, root development, pests and disease, soil structure, harvesting and storage errors, and soil resources of water, micronutrients, carbon, nitrogen, and pH. It was noted that technical solutions such as fertilizer formulation and managing organic matter require significant supply chain upgrades. It was also noted that farm-scale decision support would be best managed using a risk/probability-based recommender system rather than generic guidelines.