theodi/ndl-core-corpus huggingface dataset:
SFO to move to Canary Wharf
Source: gov.uk (2025-11-18)

The Serious Fraud Office (SFO) will move to a new home next year.

The Serious Fraud Office (SFO) will relocate to new headquarters in Canary Wharf next year.

The move to Cabot Square will provide modern offices that enhance our operational capability and provide a better working environment for all our employees.

The building is already a base for other Government organisations, including the Competition and Markets Authority (CMA) and the Office of Rail and Road.

Funding for the office move was agreed in the Spending Review earlier this year. The move supports our commitment to a productive and agile state.

Graham McNulty, Chief Operating Officer, said:

This move will be an investment in our future, providing accommodation that supports our unique operational needs as we continue our important work tackling serious fraud, bribery and corruption.

The Serious Fraud Office (SFO) has been based at the Canadian High Commission, in Cockspur Street, SW1, since 2012.

SFO employees are expected to begin moving into the property from late 2026 onwards.
Mrs L Osman v Arriva London: 2303326/2024
Source: gov.uk (2025-01-17)

Employment Tribunal decision.

Read the full decision in Mrs L Osman v Arriva London: 2303326/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6789181593d4eae3088bd2f9/Mrs_Liane_Osman_v_Arriva_London_2303326-2024.pdf).
RSM Securus 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 RSM Securus 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 RSM Securus 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
- 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.
Sky Recruitment Solutions
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 Sky Recruitment Solutions 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 Sky Recruitment Solutions 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
- UK Wounded, Injured And Sick
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.
Ms E McCulloch v North Lanarkshire Council: 4102765/2017
Source: gov.uk (2025-05-30)

Employment Tribunal decision.

Read the full decision in Ms E McCulloch v North Lanarkshire Council: 4102765/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/682c5d885ba51be7c0f452ed/Ms_E_McCulloch_v_North_Lanarkshire_Council_-_4102765.2017_-_Judgment.pdf).
Mr M Pettitt v Elmdene International Ltd: 6005124/2024
Source: gov.uk (2025-06-23)

Employment Tribunal decision.

Read the full decision in Mr M Pettitt v Elmdene International Ltd: 6005124/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6853e670d5e318ffbfba2aed/Mr_M_Pettitt_-vs-_Elmdene_International_Limited_-_Judgment.pdf).
Find software suppliers for Stamp Duty Land Tax
Source: gov.uk (2025-09-03)

Find recognised suppliers and software for Stamp Duty Land Tax (SDLT).

Commercial software can be used to file SDLT over the internet.

HMRC cannot:
- recommend or endorse any one product or service over another
- provide support for these commercial software supplier products
- assist with any difficulties — you must take up any problems or questions directly with the commercial software supplier
- assist with any problems contacting the companies listed
- guarantee that these links will work all of the time
HMRC is not responsible for:
- any loss, damage, cost or expense arising out of the use of this software
- the accuracy of the contact details provided by commercial software suppliers
- the content or reliability of these commercial software supplier websites and does not necessarily endorse the views expressed within them
- the availability of the linked pages
M17 1QS, M & I Materials Limited: environmental permit issued - EPR/PP3624LU/A001
Source: gov.uk (2025-10-23)

View the permit issued for Wolfmet Installation, Manchester under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit for:
- Operator name: M & I Materials Limited
- Installation name: Wolfmet Installation
- Permit number: EPR/PP3624LU
Personal food imports: posters
Source: gov.uk (2025-05-01)

Posters about the rules on bringing food, plants and meat back from abroad.

We’ve produced some posters about personal food imports that you can download, print and display.

These include PDF files for printing, and image files that may be more suitable for use online.

These materials are all © Crown copyright 2025 but you may re-use them free of charge in any format or medium, under the terms of the Open Government Licence v.3 (http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/).
Mr D Coulter v Videojet Technologies Ltd: 3306129/2024
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in Mr D Coulter v Videojet Technologies Ltd: 3306129/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/683578dcb33f68eaba953aad/Mr_D_Coulter_v_Videojet_Technologies_Limited_3306129-2024_Strike_Out_Judgment_.pdf).
Dr J Kenney v University of Surrey: 1405772/2020
Source: gov.uk (2025-01-20)

Employment Tribunal decision.

Read the full decision in Dr J Kenney v University of Surrey: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/6788eee2d0561c11b91d04bb/Dr_J_Kenney_-_v_-__University_of_Surrey_-_xx-xxxx-xxxx_-_Judgment.pdf).
DSIT: ministerial gifts, hospitality, travel, meetings, July to September 2024
Source: gov.uk (2025-01-30)

Data on gifts that ministers gave and received, their external meetings and any overseas travel.

The Department for Science, Innovation and Technology (DSIT) publishes details of ministers’ meetings with external organisations, gifts (given and received), hospitality and overseas travel on a quarterly basis.

This data is also available on data.gov.uk:
- Ministerial gifts, hospitality, travel and meetings with external organisations (https://www.data.gov.uk/dataset/dsit-ministerial-gifts-hospitality-travel-and-meetings-with-external-organisations)
Updates to this page

Published 28 November 2024
Using the Homes England logo
Source: gov.uk (2025-05-01)

Partners should make use of the Homes England logos for site signage and other marketing materials.

Homes England logo files are available for download from this page.

The ZIP file includes:
- Homes England logo files for artworkers (in stacked and secondary landscape formats, along with the Crown avatar)
- Homes England design brand guidelines
- Homes England logo brand guidelines
- Guidance on use and application of the Homes England logo
General guidance
- A signboard must be displayed in a prominent position on any development supported by Homes England
- The logo must be placed on site signboards in an appropriate manner. Providers can use their own judgement, but should ensure that our logo is given equal prominence to that of other scheme partners
- Ensure that the logo is reproduced carefully — it can be made larger but must not be warped
- Where more than one partner’s branding is displayed alongside Homes England, there is no specific order in which they must appear
- Ensure that you replace our old HCA logo with the official Homes England logo
- Providers are responsible for obtaining any necessary statutory approvals or consents such as Town and Country Planning (Control of Advertisement) Regulations, 1992
Additional text
- Where applicable, change our website address to www.gov.uk/homes-england (https://www.gov.uk/homes-england)
- There is no requirement for any additional text or strapline, however where there already exists the text ‘With funding from the Department of Communities and Local Government’ or ‘With funding from the Department of Levelling Up, Housing and Communities’, replace with ‘With funding from the Ministry of Housing, Communities and Local Government’
Terms and conditions of use

By downloading the Homes England logo, you are agreeing to adhere to the following terms and conditions of use:

You acknowledge that the logo is the property of Homes England. The grant of this licence does not confer any form of proprietary right in the logo and other brand devices to you or any third party.

You shall not use the logo and other brand devices in any way which may damage the reputation of Homes England.

You shall immediately cease any use (including any use for the reason for use) upon request from Homes England.

Further information

For more information about using our logo, get in touch with our communications team by emailing xxx@xxx.xx (mailto:xxx@xxx.xx).
Flat 2 Barton Court, Pennyfields, Brentwood, CM14 5LQ; CAM/22UD/HTC/2025/0002
Source: gov.uk (2025-11-24)

Eastern Region, Neil Martindale, 3 June 2025

Read the decision in full 2 Barton Court, Pennyfields, Braintree Essex CM14 5LQ; CAM/22UD/HTC/2025/0002 (https://assets.publishing.service.gov.uk/media/687f9ba437c38e28f38468c0/Flat_2_Barton_Court_Pennyfields_Brentwood_CM14_5LQ.pdf)
IDG51360 - Information disclosure Gateways with other government departments: Environment Agency: The Fluorinated Greenhouse Gases Regulations 2015
Source: gov.uk (2025-07-24)


Regulation 7A of the The Fluorinated Greenhouse Gases Regulations 2015 (https://www.legislation.gov.uk/uksi/2015/310/regulation/7A) permits HMRC to disclose to information to any of the following enforcing authorities if the disclosure is made for the purpose of enabling the enforcing authority to comply with its duties under regulation 20(1) (https://www.legislation.gov.uk/uksi/2015/310/regulation/20):

a) the Environment Agency

b) the Secretary of State

c) the Natural Resources Body for Wales

d) the Welsh Ministers

e) the Scottish Environment Protection Agency (SEPA)

f) the Scottish Ministers

Procedure to follow

Disclosures may be made by only those staff who work in the specialist teams involved in the administration of Climate Change Levy. Please ask your manager if you are unsure whether you work in the relevant business area.
33 Grange Crescent, Riddlesden, BD20 5AH  : MAN/00CX/HMC/2023/0002
Source: gov.uk (2025-06-24)

Northern Region Judge Barber and Tribunal Member Ms Ramshaw sitting on 26 April 2024

Read the full decision in 33 Grange Crescent, Riddlesden, BD20 5AH : MAN/00CX/HMC/2023/0002 (https://assets.publishing.service.gov.uk/media/684f24a819e3b84158cba375/33_Grange_Crescent_Riddlesden_Reasoned_Decision.pdf)
Licence to sell animal specimens taken before October 1981 (CL07)
Source: gov.uk (2025-01-01)

Get a licence to sell dead specimens of protected species legally taken from the wild before 30 October 1981.

You can sell dead specimens of certain protected species with this licence, as long as they were legally taken from the wild before 30 October 1981.

This licence permits you to:
- sell animals listed under schedule 2 of the Conservation of Habitats and Species Regulations (http://www.legislation.gov.uk/uksi/2010/490/schedule/2/made) for scientific and educational purposes
- sell animals listed under schedule 5 of the Wildlife and Countryside Act (http://www.legislation.gov.uk/ukpga/1981/69/schedule/5) (but not also schedule 2 of the 2010 regulations) for any purpose
Register

You must register to use this licence and meet all its terms and conditions. To register, email xxx@xxx.xx (mailto:xxx@xxx.xx) with:
- your name, or the person who will be responsible as licensee
- contact address, phone number and email address
How to record and report your use of the licence

You must keep written records for at least 2 years after each sale. Your records need to show:
- who you got the specimen from
- who you sold the specimen to
- the specimen’s species, the cause of death (if known) and when and where it was taken from the wild
- confirmation that the specimen was taken legally from the wild
You must be able to show these records to Natural England if requested.
Jonathan Powell
Source: gov.uk (2025-07-25)

Jonathan is the Prime Minister’s National Security Adviser. He was previously CEO of Inter Mediate, the charity he founded in 2011 to work on conflict resolution around the world. Jonathan worked on the successful negotiations with ETA in the Basque country, on the negotiations in Colombia with the FARC and on the peace negotiations in Mozambique. Jonathan was Chief of Staff to Tony Blair from 1995 to 2007 and from 1997 to 2007 was also Chief British Negotiator on Northern Ireland. From 1978-79 he was a broadcast journalist with the BBC and Granada TV and from 1979 to 1994 a British Diplomat. He is the author of ‘Great Hatred, Little Room: Making Peace in Northern Ireland’, ‘The New Machiavelli, How to Wield Power in the Modern World’ and ‘Talking to Terrorists, How to End Armed Conflict’.

Jonathan is the Prime Minister’s National Security Adviser. He was previously CEO of Inter Mediate, the charity he founded in 2011 to work on conflict resolution around the world. Jonathan worked on the successful negotiations with ETA in the Basque country, on the negotiations in Colombia with the FARC and on the peace negotiations in Mozambique. Jonathan was Chief of Staff to Tony Blair from 1995 to 2007 and from 1997 to 2007 was also Chief British Negotiator on Northern Ireland. From 1978-79 he was a broadcast journalist with the BBC and Granada TV and from 1979 to 1994 a British Diplomat. He is the author of ‘Great Hatred, Little Room: Making Peace in Northern Ireland’, ‘The New Machiavelli, How to Wield Power in the Modern World’ and ‘Talking to Terrorists, How to End Armed Conflict’.
Northern Ireland waiting time statistics: cancer waiting times July-September 2024
Source: gov.uk (2025-01-09)

Presents information on waiting times for patients accessing cancer services at hospitals in Northern Ireland during each quarter.

Presents information on the waiting times for patients accessing cancer services at hospitals in Northern Ireland. This information reports on the performance of health and social care (HSC) trusts against the ministerial target in Northern Ireland.
B Stephenson v DJG Executives Ltd: 6009390/2024
Source: gov.uk (2025-02-19)

Employment Tribunal decision.

Read the full decision in B Stephenson v DJG Executives Ltd: 6009390/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67adf5d9a75f02dffca29add/B_Stephenson_v_DJG_Executives_Limited_-_6009390.29024.pdf).
R Cherrington v University of Derby: 6011511/2024 and 6014998/2024
Source: gov.uk (2025-05-01)

Employment Tribunal decision.

Read the full decision in R Cherrington v University of Derby: 6011511/2024 and 6014998/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/680f40f25072e9b7db83ccd6/Russell_Cherrington_v_University_of_Derby_6011511.2024___6014998.2024_Judgment.pdf).
Diagnostic radiology: national diagnostic reference levels
Source: gov.uk (2025-07-08)

Details of the national diagnostic reference levels (NDRLs), for clinicians using radiation in medicine.

These tables give the national diagnostic reference levels for common X-ray examinations for patients.

NDRLs from previous years are also available:

20 November 2024 to 7 July 2025 (https://webarchive.nationalarchives.gov.uk/ukgwa/20250607152259/https://www.gov.uk/government/publications/diagnostic-radiology-national-diagnostic-reference-levels-ndrls/national-diagnostic-reference-levels-ndrls)

13 October 2022 to 20 November 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20230109153214/https://www.gov.uk/government/publications/diagnostic-radiology-national-diagnostic-reference-levels-ndrls)

15 June 2022 to 13 October 2022 (https://webarchive.nationalarchives.gov.uk/ukgwa/20220621181616/https:/www.gov.uk/government/publications/diagnostic-radiology-national-diagnostic-reference-levels-ndrls)

19 August 2019 to 14 June 2022 (https://webarchive.nationalarchives.gov.uk/ukgwa/20220526083030/https://www.gov.uk/government/publications/diagnostic-radiology-national-diagnostic-reference-levels-ndrls)

15 November 2018 to 18 August 2019 (https://webarchive.nationalarchives.gov.uk/20190608034139/https://www.gov.uk/government/publications/diagnostic-radiology-national-diagnostic-reference-levels-ndrls)

22 January 2016 to 14 November 2018 (https://webarchive.nationalarchives.gov.uk/20181111032315/https:/www.gov.uk/government/publications/diagnostic-radiology-national-diagnostic-reference-levels-ndrls)
Age UK Calderdale & Kirklees
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 Age UK Calderdale & Kirklees 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 Age UK Calderdale & Kirklees 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
- Armed Forces Day
- Reserve 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.
Emergency department: weekly bulletins for 2024
Source: gov.uk (2025-01-02)

The number of people going to emergency departments each day, with results published every week under the syndromic surveillance system.

The Emergency Department Syndromic Surveillance System (EDSSS) monitors the patient attendances each day, and what symptoms patients have, in a network of emergency departments across England and Northern Ireland.

Weekly bulletins are also available for:
- 2023 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2023)
- 2022 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2022)
- 2021 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2021)
- 2020 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2020)
- 2019 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2019)
- 2018 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2018)
- 2017 (https://www.gov.uk/government/publications/emergency-department-bulletin)
- 2016 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2016)
- 2015 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2015)
- 2014 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2014)
VIT33000 - How to treat input tax: late claims for input tax
Source: gov.uk (2025-11-26)


Input tax claims should be made in the accounting period in which the tax on the relevant goods or services became chargeable. This is referred to as the proper period.

There are times when a claim cannot be made in the proper period. For example, the supporting evidence may not have been received. However, there are other reasons for claiming input tax in later periods, such as:
- Businesses carrying out due diligence to get their tax affair right – examining invoices which may include deductible and non-deductible costs.
- Internal accounting procedures and governance – Business may have a cut-off date for processing invoices, e.g. 20 of the last month in the tax period. Invoices received from 21 would not be processed and therefore submitted in a later period.
Recovery of input tax outside the proper period is subject to the Commissioners’ discretion under Regulation 29. HMRC will allow late claims to input tax in the above circumstances and in specific cases, provided HMRC is satisfied that allowing the late claims in a later period does not lead to overclaiming input tax or less tax being payable than if the input tax was claimed in the ‘proper period’.

A partly exempt taxpayer should ensure that any late claimed input tax is recovered only to the extent that it would have been when the tax became chargeable.

HMRC staff should consult the VAT Deductions Team if they think the delay in claiming input tax is an attempt to manipulate a partial exemption method.

HMRC staff should consult Tax Administration Policy Team if they think the delay in claiming input tax has been contrived to avoid liability to any form of penalty.

HMRC has limited discretion to allow late claims to input tax. A claim cannot be made if the capping limit has passed for the return in which the tax should have been claimed.

HMRC will not exercise discretion to allow late claims of input tax on VAT returns in a later period where there is evidence of careless error or repeated late claims.

If tax is not deducted in the proper period due to an error a business can recover the tax in a later period using the methods of correcting errors in section 4 of Notice 700/45 (https://www.gov.uk/guidance/how-to-correct-vat-errors-and-make-adjustments-or-claims-vat-notice-70045) How to correct VAT errors and make adjustments or claims.
Taking control of goods regulations consultation
Source: gov.uk (2025-06-09)

The government is seeking views on amendments to the regulations that govern the recovery of fees that enforcement agents and High Court Enforcement Officers (formerly known as bailiffs) can recover when enforcing debts.

On 17 July 2023, the government published a review of the fees that enforcement agents (EAs) and High Court Enforcement Officers (HCEOs) can recover. The review announced the government’s intention to uplift those fees, following a consultation on a wider package of reforms about when the fees can be recovered.

This consultation seeks views on that package of reforms, which aims to ensure the sustainability of the enforcement sector, whilst tightening up the rules that EAs and HCEOs must follow to ensure that people in debt are given more opportunities to settle the debt at the earliest and cheapest stage possible.
35 Allen Close, Wheathampstead, St Albans, AL4 8TH :CAM/26UG/LSC/2024/0031
Source: gov.uk (2025-11-27)

Eastern Region Judge Granby & Mr Thomas MRICS

Read the Decision in full35 Allen Close, Wheathampstead, St Albans, AL4 8TH:CAM/26UG/LSC/2024/0031 (https://assets.publishing.service.gov.uk/media/68935726f97cd7adaa2be052/35_Allen_Close_decision_06.08.25.pdf) Refusal of application permission to appeal CAM/26UG/LSC/2024/0031 (https://assets.publishing.service.gov.uk/media/68b559a5b0a373a01819fca6/35_Allen_Close_decision_PTA_29.08.25__002_.pdf)
COM114030 - Pursuit: pursuit work lists: prolonged pursuit cases list (PURL)
Source: gov.uk (2025-11-21)


This subject is presented as follows

Purpose of the list (#IDAYB4Y)How often should the cases be reviewed? (#IDAPD4Y)Who does what? (#IDAXD4Y)When are the new entries added? (#IDA5D4Y)Reason for entry (#IDAHE4Y)Sorting and filtering option (#IDALF4Y)The normal next action function (#IDAQH4Y)Automatic deletion (#IDA4H4Y)Manual deletion (#IDAJY4Y)

Purpose of the list

There are two versions of the ‘Prolonged Pursuit Cases List’:
- function PURL is the update version
- function PURV is the view only version
The purpose of this list is to show you all the cases where:
- the Pursuit Status is AUTO
- a collectible balance has been outstanding for 6 months or more
- a payment application has not been issued for over 3 months
You should review each case and take prompt action to resume recovery.

Top of page (#Top)

How often should the cases be reviewed?

Local management should ensure that the work list is reviewed on a weekly basis.

Top of page (#Top)

Who does what?

An Assistant Officer will normally review and control the list. They must determine whether a payment application is due and if so arrange for the issue of it.

Top of page (#Top)

When are the new entries added?

COTAX adds new entries to this work list daily.

Top of page (#Top)

Reason for entry

COTAX enters a case on the Prolonged Pursuit Cases List where:
- the pursuit status is ‘auto’
- a collectible balance has been outstanding for 6 months or more
- a payment application has not been issued for over 3 months
Top of page (#Top)

Sorting and filtering option

Before you start to work cases you may want to sort and filter the work list to make it more manageable. You can do that by using any of the criteria below:
- District
- Reference
- Name
- Outstanding amount
- AP number
- B/F date
- B/F note
- Entry date
- Latest action type
- Latest action date
- Next action date
- Next action type
Top of page (#Top)

The normal next action function

The normal next action function for the ‘Prolonged Pursuit Cases List’ is:
- function VPPD (View Payments and Postings Details)
Top of page (#Top)

Automatic deletion

Cases are only automatically deleted from the work list when the case is transferred from one Banking Operations office to the other.

Top of page (#Top)

Manual deletion

You can delete the case manually from the list, but you should not do this until you have either:
- used function RAPP (Revise Accouting Period (AP) Pursuit) to set the next action
- made the case subject to clerical pursuit (LA)
For a list of functions to use in particular situations, see COM114012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com114012).
91 Duvall Park Homes, Heyford Leys, Upper  Heyford OX25 5LX: CAM/38UB/PHI/2024/0607
Source: gov.uk (2025-11-04)

Eastern Region, Judge JR Morris and Mrs S Redmond BSc (Econ) MRICS on 18 July 2025

Read the full decision in 91 Duvall Park Homes, Heyford Leys, Upper Heyford OX25 5LX: CAM/38UB/PHI/2024/0607 (https://assets.publishing.service.gov.uk/media/687f4a9f8adf4250705c970c/91_Duvall_Park_Upper_Heyford_OX25_5LX.pdf).

Read the full amended decision in 91 Duvall Park Homes, Heyford Leys, Upper Heyford OX25 5LX: CAM/38UB/PHI/2024/0607 - Amended (https://assets.publishing.service.gov.uk/media/688cb72123e00ee4ad463e4e/91_Duvall_Park_Heyford_OX25_5LX_Amended.pdf).

Read the full supplementary decision in 91 Duvall Park Homes, Heyford Leys, Upper Heyford OX25 5LX: CAM/38UB/PHI/2024/0607 - Supplementary (https://assets.publishing.service.gov.uk/media/688cb74ca34b939141463e57/91_Duvall_Park_Heyford_OX25_5LX_Supplementary.pdf).
Gatwick Airport 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 Gatwick Airport 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 Gatwick Airport 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
- UK Cadets
- Armed Forces Day
- Reserve 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.
Mr J Mayanja v City of Bradford Metropolitan District Council: [2025] EAT 160
Source: gov.uk (2025-11-04)

Employment Appeal Tribunal judgment of Judge Tayler on 04 November 2025.

Read the full judgment in Mr J Mayanja v City of Bradford Metropolitan District Council: [2025] EAT 160 (https://assets.publishing.service.gov.uk/media/6909d3c614b040dfe829222c/Mr_J_Mayanja_v_City_of_Bradford_Metropolitan_District_Council__2025__EAT_160.pdf).
Annual report of the Certification Officer - 1976
Source: gov.uk (2025-04-15)

Annual report to the Secretary of State for Business and Trade and the Chair of Acas on the activities of the Certification Officer.

The report contains details of the Certification Officer’s activities in relation to:
- lists of trade unions and employers’ associations
- trade union independence
- annual returns
- superannuation schemes
- mergers
- political funds
ATACPD02300 - Roles and responsibilities: Unit of Expertise (UoE)
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

The UoE has a key role in providing support and co-ordination to the regional assurance effort and in supporting Customs Policy and the National Carnet Unit (NCU). The UoE has responsibility for providing:
- advice and information on good operational practice to the regions, Border Force, Customs Policy and NCU
- assistance in areas of training and guidance
- assurance on the integrity of the regime
- technical assistance on matters of policy
- maintenance of the Unit of Expertise web pages (link is external)
Phone: xx-xxxx-xxxx / xx-xxxx-xxxx

Email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Cold Weather Payment estimates: 2025 to 2026
Source: gov.uk (2025-12-10)

Cold Weather Payments made in England and Wales from 1 to 28 November 2025 (estimated).

Find out about getting a Cold Weather Payment (https://www.gov.uk/cold-weather-payment).

The estimated number of eligible recipients and triggers in the data tables are to 28 November 2025.

The weekly and monthly estimated payments include breakdowns for England and Wales, in addition to the total estimates.

The Cold Weather Payments scheme runs from 1 November 2025 to 31 March 2026. This is known as the Cold Weather Payment season.
Bear Structures 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 Bear Structures 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 Bear Structures 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
- Armed Forces Day
- Reserve Forces Day
- Discounts
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.
Maprelin 75 µg/ml Solution for Injection for Pigs - Product defect recall
Source: gov.uk (2025-10-14)

Product recall for Maprelin 75 µg/ml Solution for Injection for Pigs by Anupco Ltd T/A Kela Animal Health UK.

We wish to inform wholesalers that Anupco Ltd T/A Kela Animal Health UK has initiated a Class II recall to wholesaler level with immediate effect for:
- Maprelin 75 µg/ml Solution for Injection for Pigs, Vm 27569/4000
The reason for the recall is due to an increased risk of microbial contamination in the aseptically manufactured products at the site of the contracted manufacturer, in the period from 01/2024 to 05/2025.

This recall is for:

Kela Animal Health UK is contacting wholesalers to examine inventory immediately and quarantine products, subject to this recall.

For further information regarding the recall, please contact Samantha Thompson (WQP) at xxx@xxx.xx (mailto:xxx@xxx.xx) or on xx-xxxx-xxxx. Alternatively, Marie Ibrahim (WQP) at xxx@xxx.xx (mailto:xxx@xxx.xx) or on xx-xxxx-xxxx.
Wey Group International 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 Wey Group International 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 Wey Group International 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
- 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.