theodi/ndl-core-corpus huggingface dataset:
CH232550 - How to do a compliance check: information powers: financial institution notices: obtaining information for other tax authorities
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

HMRC officers may use formal information powers on behalf of other tax authorities following an exchange of information (EOI) request, see IEIM120100 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim120100). In all such cases, the UK competent authority will check the legal basis of the request before using formal powers.

This includes checking that the information is foreseeably relevant to the administration or enforcement of taxes covered by a valid international agreement, see IEIM101300 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim101300), and that the requesting tax authority has exhausted domestic avenues for obtaining the information or have been able to justify that they could not exhaust such opportunities as to do so would compromise their enquiry.

Handling EOI requests

In international cases, it will not be necessary, or possible, to issue a taxpayer notice before using a FIN. This will either be because the taxpayer will normally be resident in the requesting jurisdiction or because the requesting tax authority will have exhausted their domestic avenues for obtaining information (or justified why they could not).

EOI requests are normally dealt with in central liaison offices. Officers working exchange of information cases have access to specialist Authorised Officers, but from time to time there may be a requirement for support from Authorised Officers outside their Directorate.

If you need advice on EOI requests, review the guidance at IEIM120000 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim120000).
Airis Limited
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Airis Limited will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Airis Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Discounts
We also pledge the following:

Any additional commitments AIRIS Limited could make

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CRG6075 - Payments for worry and distress: How much to pay?
Source: gov.uk (2025-07-18)


Having considered the customer you are dealing with and the impact our mistake has had, you can normally proceed to considering what payment is appropriate. But there will be times when you will have to consider whether what you have been told is reasonable. If, for example, a customer who seems well able to cope with life’s ups and downs and is used to dealing with officialdom explains that an incorrect coding notice has caused her endless sleepless nights and constant rows with her husband, then you may wish to consider things carefully and perhaps seek further advice CCAST. Again though, do not generalise. Remember that it must be our mistakes that have affected the customer particularly badly. You may have to consider pre-existing circumstances when deciding whether to make a payment or the level of that payment. Payments are not intended to put a value on the distress suffered.

Our payments for worry and distress are meant to be a token - a way of acknowledging that our mistakes and delays have affected someone badly. They are not akin to damages and payment does not, in any way, amount to an admission of any legal liability. The payments will usually range between £25 and £500, but experience shows that the vast majority of payments are at the lower end of this range. It is not possible to give prescriptive guidance on the level of payments because we are looking more at the impact of our mistakes rather than the seriousness of the mistakes themselves. However, in practice a decision is likely to be reached on the basis of both these factors and any other circumstances surrounding the case.

Be prepared to make payments outside these limits. A payment of £10 may be appropriate in some cases, whereas a payment of £1000 may be right where there has been a very serious impact as a result of a very bad mistake. In between these there are endless possibilities and you should use your judgement and experience to come to a decision that is fair to the customer and broadly in line with other similar cases that your team and others in HMRC deal with. If you have considered all the available information carefully, and made a note of your reasoning, there will be no cause to increase the payment later, unless further information comes to light; for example compelling evidence that our actions had a more serious impact on the customer than was at first apparent.

Whilst a degree of consistency in the payments we make is desirable, it is not a prime consideration. What is important is that complaints are resolved to our customers’ satisfaction and this includes paying the appropriate amount of financial redress. Again, consult CCAST in any case of doubt.

Very large payments will be exceptional, but do remember that
- any payment over £5000 must be authorised in accordance with CRG5650 (https://www.gov.uk/hmrc-internal-manuals/complaints-and-remedy-guidance/crg5650) and that
- consolatory payments of more than £500 must be referred to CCAST in accordance with CRG7000 (https://www.gov.uk/hmrc-internal-manuals/complaints-and-remedy-guidance/crg7000).
Mr L Beer v The Moody Goose Ltd: 1401203/2025
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Mr L Beer v The Moody Goose Ltd: xx-xxxx-xxxx - Rule 22 (https://assets.publishing.service.gov.uk/media/6915db48eba5bda2026fc925/Mr_L_Beer_-vs-_The_Moody_Goose_Ltd_-_Judgment.pdf).
Design hearing decision: O/0878/25
Source: gov.uk (2025-10-28)

Outcome of request to invalidate, hearing held on 23 September 2025.

Design Decision O/0878/25 (https://assets.publishing.service.gov.uk/media/68ff6ffa394b8c2a6ddf5da5/o087825.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal Section,Intellectual Property Office,Concept House,Cardiff Road,Newport,South WalesNP10 8QQ
SACT Activity Dashboard, SACT Activity Dashboard October 2025 update
Source: gov.uk (2025-10-30)

Quarterly update to the SACT activity dashboard, refreshing with new data. No change to the metrics covered.

The SACT activity dashboard reports systemic anti-cancer therapy data from all NHS providers in England. The dashboard presents a count of systemic anti-cancer therapy activity by patients, regimens and drug administrations from January 2019 and can be viewed at England, Cancer Alliance, and Integrated Care Board level.
Mr N Gill v Secretary of State for Business and Trade and Zenlo Ltd: 6003343/2024
Source: gov.uk (2025-05-30)

Employment Tribunal decision.

Read the full decision in Mr N Gill v Secretary of State for Business and Trade and Zenlo Ltd: 6003343/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/682ae42f010c5c28d1c7e76a/Mr_N_Gill_v__1__Secretary_of_State_for_Business_and_Trade__2__Zenlo_Limited_6003343-2024_Judgment_with_Written_Reasons.pdf).
Ecuador: tax treaties
Source: gov.uk (2025-01-07)

Tax treaties and related documents between the UK and Ecuador.

2024 UK-Ecuador Double Taxation Agreement — in force

The Double Taxation Agreement was signed in Quito on 7 August 2024. It entered into force on 19 December 2024.

The agreement takes effect in the UK from:
- 1 January 2025 for taxes withheld at source
- 6 April 2025 for Income Tax and Capital Gains Tax
- 1 April 2025 for Corporation Tax
The agreement takes effect in Ecuador from 1 January 2025 for taxes on income.
Palliative and end of life care
Source: gov.uk (2025-10-07)

Information and resources for health and social care professionals to improve the quality of services and reduce inequalities in care.

The palliative and end of life care data, profiles and reports are produced by the National End of Life Care Intelligence Network (NEoLCIN).

The NEoLCIN historical reports and data are available on the UK Government Web Archive (https://webarchive.nationalarchives.gov.uk/20190501131821/http://www.endoflifecare-intelligence.org.uk//home).

For enquiries about any of the reports or data email xxx@xxx.xx (mailto:xxx@xxx.xx).

Sign up for NEoLCIN email alerts to receive updates (https://pages.comms.dhsc.gov.uk/pages/neolcin-subscribe)

Information and useful resources for people approaching the end of their lives and their carers is available on NHS end of life care (https://www.nhs.uk/conditions/end-of-life-care).
Miss M Durrant v J Lunn of Rugratz: 6005817/2025
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Miss M Durrant v J Lunn of Rugratz: 6005817/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68628ba408bf2f5376121a1c/Miss_M_Durrant_-vs-_John_lunn_of_Rugratz_-_6005817.2025_-_Judgment.pdf).
Joint statement on the launch of a High-Level Panel on Social Protection in Fragile and Conflict Settings
Source: gov.uk (2025-05-21)

Joint statement from the Panel co-chairs, Lord Collins of Highbury, Parliamentary Under Secretary of State for Foreign, Commonwealth and Development Affairs and H.E. Salah Ahmed Jama, Deputy Prime Minister, Federal Government of Somalia

Joint statement:

“Today marks the first meeting of the High-Level Panel on Social Protection in Fragile and Conflict-Affected Settings. And the beginning of our six-month mandate.

Nearly three-quarters of the world’s extreme poor live in fragile settings, where crises are lasting longer, forcing more people from their homes, and contributing to migration.

When floods, cyclones and droughts hit, when conflict breaks out, when economic shocks destroy livelihoods, social protection can provide a first line of defence, an effective locally led solution that enables the most vulnerable people to withstand, survive, recover from crisis and rebuild their lives at home. One that reduces the need for humanitarian response.

But despite its proven potential, it is often overlooked in the fragile and conflict-affected settings where it is needed most.

Over the next six months, the Panel will gather and review lessons from across sectors and regions – including through a forthcoming global public enquiry. As co-chairs, our goal is to come up with bold, practical recommendations that can drive meaningful change.”

Media enquiries

Email xxx@xxx.xx (mailto:xxx@xxx.xx)

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Wider Determinants of Health: August 2025 update
Source: gov.uk (2025-08-05)

Update of data on the individual, social and environmental factors which influence the health of the population and impact on inequalities in health.

The Wider Determinants of Health tool is designed to:
- draw attention to the broad range of individual, social and environmental factors which influence our health
- provide the public health system with intelligence on the wider determinants of health, to help improve population health and reduce health inequalities
For the August 2025 update, 2 new indicators have been added to the profile showing:
- the number of gambling premises per 100,000 population
- the percentage of people aged 16 to 64 economically inactive due to long- term sickness
Details of this release can be found in ‘Wider Determinants of Health: statistical commentary, August 2025’.

This update also includes new time points for 9 indicators, including indicators on:
- children in low-income families - absolute poverty
- children in low-income families - relative poverty
- fuel poverty
- gender pay gap
- average weekly earnings
- work-related illness
- affordability of home ownership
- home repossessions - landlord
- home repossessions - mortgage
If you would like to send us feedback on the tool contact xxx@xxx.xx (mailto:xxx@xxx.xx).
Seychelles: funeral directors
Source: gov.uk (2025-01-08)

List of English-speaking funeral directors for British nationals abroad in Seychelles.

The Foreign, Commonwealth & Development Office (FCDO) does not accept any liability to any person or company for any financial loss or damage arising from the use of this information or from any failure to give information.
Ms Z Thorlu-Bangura v UK Health Security Agency: 8001337/2025
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Ms Z Thorlu-Bangura v UK Health Security Agency: 8001337/2025 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/6915bb4a9d50fc2fe816174c/Ms_Z_Thorlu-Bangura_v_UK_Health_Security_Agency_-_8001337.2025_-_Judgment.pdf).
IEIM905110 - Penalties for Late Reports
Source: gov.uk (2025-06-10)


Reporting Platform Operators (RPOs) have to collect information about Sellers for each Reportable Period (i.e. a calendar year). The information must then be reported to HMRC by 31 January following the end of the Reportable Period. If an RPO fails to provide a report to HMRC by 31 January following the end of the Reportable Period, they will be liable to a penalty of up to £5,000. HMRC will issue a notice of an assessment to a penalty. If the failure continues after the notice has been issued, daily penalties of up to £600 per day may apply. Daily penalties will continue to be charged until the reporting requirements have been met.

See IEIM905300 for details of how the amount of the penalty will be assessed.
Pre-key stage standards: information for parents
Source: gov.uk (2025-09-15)

Information for parents about the pre-key stage standards used for primary school children working below the standards of the national curriculum assessments.

Schools use pre-key stage standards to support and assess pupils who are working below the standards of the national curriculum but are engaged in subject-specific study.

This information is for parents whose children are in year 2 or 6 and may be assessed under the pre-key stage standards. It includes information about:
- what the pre-key stage standards are
- how and when they are used
- what results and information will be available
Mr John J Campbell v 1) Sheffield Teaching Hospitals NHS Foundation Trust 2) Mr Wesley Hammond: [2025] EAT 42
Source: gov.uk (2025-03-28)

Employment Appeal Tribunal judgment of Lord Fairley on 27 March 2025.

Read the full judgment in Mr John J Campbell v 1) Sheffield Teaching Hospitals NHS Foundation Trust 2) Mr Wesley Hammond: [2025] EAT 42 (https://assets.publishing.service.gov.uk/media/67f8ffeb6812c7adcf513f40/Mr_John_J_Campbell_v_1__Sheffield_Teaching_Hospitals_NHS_Foundation_Trust_2__Mr_Wesley_Hammond__2025__EAT_42.pdf).
Mr B M Calin v GXO Logistics: 1806600/2023
Source: gov.uk (2025-01-29)

Employment Tribunal decision.

Read the full decision in Mr B M Calin v GXO Logistics: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/6798b862e0edc3fbb06063bb/Bodea_Mircea_Calin_V_GXO_Logistics_-_xx-xxxx-xxxx_SO_judgment.pdf).
Sentura Group
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Sentura Group will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Sentura Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- Armed Forces Charities
We also pledge the following:

-Supporting armed forces charities with fundraising and supporting staff who volunteer to assist -Promoting the fact that we are an armed forces-friendly organisation to our staff, customers, suppliers, contractors and wider public including our website and other marketing material

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
iRed Limited
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We iRed Limited will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 iRed Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs A Currie v Glasgow City Council: 114219/2009
Source: gov.uk (2025-03-10)

Employment Tribunal decision.

Read the full decision in Mrs A Currie v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67cae8b18c1076c796a45c38/xx-xxxx-xxxx_A_Currie_v_Glasgow_City_Council.pdf).
Lasered Components Ltd
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Lasered Components Ltd will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Lasered Components Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Any ad hoc activities at discretion.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Gathering evidence to improve airtightness in the UK housing stock
Source: gov.uk (2025-10-01)

This research gathered evidence on the baseline airtightness of the UK housing stock, to support domestic retrofit policy and modelling tools.

Understanding airtightness is important for minimising heat loss through uncontrolled air exchange between the inside and outside of a building, and good airtightness plays an important role in achieving low energy, comfortable homes.

This research was designed to gather evidence on the airtightness of the UK housing stock, and support energy efficiency policy, including the Standard Assessment Procedure (SAP) and the development of its successor the Home Energy Model (HEM).
Stand Together Stand Easy CIC
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Stand Together Stand Easy CIC will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Stand Together Stand Easy CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Beechenlea Maintenance Limited
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Beechenlea Maintenance Limited will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Beechenlea Maintenance Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
TSEM3474 - Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - basic example
Source: gov.uk (2025-11-18)


A trust has arisen in England as a result of an intestacy. There is one current beneficiary, a UK resident minor who is a vulnerable person. Because of the right to accumulate the trustees are liable at the special trust rates. A valid vulnerable beneficiary election is in force.

Example 2024-2025

The example is when the income is received after 6 April 2024 when the standard rate band is no longer applicable.

The trustees receive the following income in 2024-25:

TQTI (the trustees tax liability before making a claim for special treatment)

The vulnerable person has no personal income or gains in the year, and so the amount of TLV2 is nil.

TLV1 (the amount of additional tax that the vulnerable person would pay if the qualifying trusts income arose directly to them) is:

The reduction that the trustees can claim is TQTI - VQTI (£15,185 - £3117.25) = £12,067.75.

Their final liability is therefore:

Example for 2019-2020 when standard rate band was applicable

The trustees receive the following income in 2019-20:

Rent

£20,000

Bank interest

£5,000

UK dividends

£10,000

TQTI (the trustees’ tax liability before making a claim for special tax treatment) is:

Tax Rates

Non-savings

Savings

Dividend

Total

Income

£20,000

£5,000

£10,000

-

Tax at standard rate 20%

£1,000

-

-

-

Tax at Trust rate 45%

-

-

Tax chargeable

£8,750.00

£2,250.00

£3,810.00

£14,810.00

The vulnerable person has no personal income or gains in the year and so the amount of TLV2 is nil.

TLV1 (the amount of additional tax that the vulnerable person would pay if the qualifying trusts income arose directly to them) is:

Income

Non-savings

Savings

Dividend

Total

Income - actual

-

-

-

-

Income treated as arising to the vulnerable person

£20,000

£5,000

£10,000

-

-

£20,000

£5,000

£10,000

-

Less personal allowance

£12,500

-

-

-

Savings chargeable after £1,000 allowance (20%)

-

£4,000

-

-

Tax chargeable

-

£800.00

-

£800.00

Chargeable at dividend rate after £2,000 dividend allowance (7.5%)

-

-

£8,000

-

Tax chargeable

-

-

£600.00

£600.00

Chargeable at lower rate (20%)

£7,500

-

-

-

Tax chargeable

£1,500.00

-

-

£1,500.00

TLV1

-

-

-

£2,900.00

Less TLV2

-

-

-

£0.00

VQTI

-

-

-

£2,900.00

The reduction that the trustees can claim is TQTI - VQTI (£14,810 - £2,900) = £11,910. Their final liability is therefore:

Tax due

£14,810.00

Less reduction for special tax treatment

£11,910.00

-

£2,900.00

The trustees must also ensure that they have paid enough income tax to cover the deemed deduction of tax on the distribution to the beneficiary (see TSEM3490 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3490)).
UK Infrastructure Pipeline
Source: gov.uk (2025-07-16)

The Pipeline provides a forward look of major infrastructure projects and programmes that are being progressed and planned in the UK.

The Infrastructure Pipeline is a key element underpinning the delivery of the Government’s 10 Year Infrastructure Strategy (https://www.gov.uk/government/publications/uk-infrastructure-a-10-year-strategy).

The Pipeline provides industry and investors with up-to-date information on public and privately delivered infrastructure projects in construction, under development or in pre-project stages where a clear strategic need has been prioritised by the UK Government.

It provides details of capital construction and maintenance projects and programmes anticipated to exceed £25 million for economic infrastructure, such as transport, utilities and energy, and £15 million for other infrastructure, including education, health and defence.

The Pipeline is a dynamic online tool, developed with input from industry stakeholders. It consists of an interactive dashboard, a fully downloadable spreadsheet providing information about each scheme with details of anticipated spend, current status and expected completion, together with information on the Pipeline’s methodology and government’s intentions for its future evolution.

Access the Pipeline here (https://pipeline.nista.grid.civilservice.gov.uk/).
GCSE and A level grading: what you need to know
Source: gov.uk (2025-04-09)

Explaining how GCSE and A level grade boundaries work: why they change yearly, how standards are maintained, and how final grades are determined fairly.

Grade boundaries change each year to match exam difficulty. This ensures students need the same quality of work to achieve each grade regardless of which year they take exams.

Exam boards set these boundaries after marking by looking at student performance data and having experts review sample answers. The National Reference Test helps monitor standards in English and maths GCSEs over time.
Professor Peter Bryant
Source: gov.uk (2025-10-02)

Professor Peter Bryant is Chief Executive Officer of the World Nuclear Transport Institute ( WNTI ), a not-for-profit that represents the global industry on the safe, secure and sustainable transport of radioactive materials. He has extensive experience in radiation protection and nuclear safety, having served as Director of ESG & Radiation Strategy and previously Head of Environment, Decommissioning & Radiation Safety at Sizewell C / EDF. In these roles he led Environmental Permitting, Funded Decommissioning, Radiation Protection, Radioactive Waste Management and Emergency Planning. Professor Bryant is a member of the International Commission on Radiological Protection ( ICRP ) Committee 4 and a recognised authority on radiation protection science. He holds an Honorary Professorship at the University of Liverpool, where he contributes to research and teaching in radiation protection and nuclear policy. He is also well known for his expertise in stakeholder engagement and risk communication, supporting the IAEA in international missions and teaching on its stakeholder engagement school. Appointed: October 2025 Term ends: September 2029

Professor Peter Bryant is Chief Executive Officer of the World Nuclear Transport Institute (WNTI), a not-for-profit that represents the global industry on the safe, secure and sustainable transport of radioactive materials.

He has extensive experience in radiation protection and nuclear safety, having served as Director of ESG & Radiation Strategy and previously Head of Environment, Decommissioning & Radiation Safety at Sizewell C / EDF. In these roles he led Environmental Permitting, Funded Decommissioning, Radiation Protection, Radioactive Waste Management and Emergency Planning.

Professor Bryant is a member of the International Commission on Radiological Protection (ICRP) Committee 4 and a recognised authority on radiation protection science. He holds an Honorary Professorship at the University of Liverpool, where he contributes to research and teaching in radiation protection and nuclear policy.

He is also well known for his expertise in stakeholder engagement and risk communication, supporting the IAEA in international missions and teaching on its stakeholder engagement school.

Appointed: October 2025 Term ends: September 2029
SJH Living Limited
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We SJH Living Limited will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 SJH Living Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Commercial Support: offering a discount to members of the Armed Forces community;

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Heavy vehicle testing review: call for evidence
Source: gov.uk (2025-07-03)

This call for evidence looks at options for changes to heavy vehicle testing for earned recognition (ER) operators.

The Department for Transport (DfT) is calling for the views of individuals, groups and organisations with a specific interest in roadworthiness assurance, such as:
- vehicle operators, leasers and other users
- vehicle manufacturers and their dealerships
- organisations or individuals that maintain vehicles
- organisations where testing is done (Authorised Testing Facilities)
- trade bodies representing those in the sectors
- motorists and other road users
- road safety organisations
How to report maladministration of primary school assessments
Source: gov.uk (2025-03-24)

Reporting concerns, including pupil cheating, about the administration of national curriculum assessments in primary schools.

How to report a concern

Please call the national curriculum assessments helpline on xx-xxxx-xxxx or email xxx@xxx.xx (mailto:xxx@xxx.xx) to report concerns about:
- how the reception baseline assessment (RBA), phonics screening check, multiplication tables check (MTC) or key stage 2 (KS2) national curriculum tests have been administered in a school or by a member of staff
- how KS2 teacher assessment judgements have been reached
The Standards and Testing Agency (STA) investigates all reported allegations of maladministration. For more information about this process, you can refer to the guidance detailing how allegations of maladministration are investigated (https://www.gov.uk/government/publications/key-stages-1-and-2-investigating-allegations-of-maladministration), including local authority visits to schools.

What is maladministration?

Maladministration refers to any act that:
- affects the integrity, security or confidentiality of the national curriculum assessments
- could lead to results that do not reflect pupils’ unaided work
- compromises the validity and integrity of the data used by secondary schools (for pupil planning and subsequent pupil learning), the Department for Education and parents
Maladministration of the RBA, phonics screening check, MTC or KS2 tests can be unintentional or intentional. It can include:
- test or check administrators over-aiding pupils
- making changes to pupils’ test scripts
- schools reporting pupils’ phonics screening check scores incorrectly
- schools allowing pupils to restart the MTC for a reason other than those permitted, as outlined in the administration guidance
- schools applying access arrangements for pupils taking the MTC which are not a part of their normal classroom practice
- administering the RBA outside of school hours
- schools completing the RBA by inputting answers on a pupil’s behalf or not recording the pupil’s answer
- unauthorised additional time or timetable variation in the KS2 tests
- failure to notify STA of the use of a scribe, transcribe, word processors, or other technical or electronic aid in the KS2 tests
- failure to appropriately remove or cover room displays
- early opening of assessment materials without permission
- disclosing test content to a third party or publicly, including online or on social media, before and within the test window – including during timetable variation week
Maladministration of teacher assessment can include:
- changes to teacher assessment judgements by school staff to influence school assessment outcomes
- submitting different data to that agreed during local authority moderation
- submitting pupils’ work as independent even though it has been heavily supported by an adult, as evidence to justify teacher assessment judgements (scaffolding evidence)
- incorrect or invalid writing evidence