theodi/ndl-core-corpus huggingface dataset:
COM23173 - Assessing: CTSA assessments: revenue determinations: Example 2
Source: gov.uk (2025-06-02)


Example 2

A company with an established tax history makes up its accounts to 31 December annually. It has had one associated company for many years. Its first Accounting Period (AP) was from 01/01/2019 to 31/12/2019. COTAX sets the Quarterly Payer signal to ‘No’ as it does not regard the company as a ‘Potential’ Quarterly Payer.

In July 2021:
- the AP ended 31/12/2019 appears on the Determination Required No Return List (DRNR) Work List as the company has still not delivered its return
- estimate the company’s profits at £800,000
- change the Quarterly Payer signal from ‘No’ to ‘Yes’ as the company’s estimated profits exceed the upper limit of £750,000 (£1,500,000 reduced by 1 plus 1, the number of associated companies)
- confirm the Quarterly Payer status as ‘Yes’ and completes the making of the Revenue Determination with function RAMA
- the Technical Caseworker uses function MAPS (Maintain AP Signals) to review the Quarterly Payer signal for APs later than the AP ended 31/12/2019
By July 2021, COTAX has:
- 01/01/2020 to 31/12/2020
- 01/01/2021 to 31/12/2021
- Set the Quarterly Payer signal to ‘No’ for each AP based on the value of the signal for the previous AP
And, therefore not issued instalment payslips for either AP.The Technical Caseworker amends the Quarterly Payer signal for both APs to ‘Potential’. Doing that starts the automatic issue of payslips for future quarterly payments.
OFSI General licence INT/2025/5886860
Source: gov.uk (2025-10-15)

Details for OFSI General licence INT/2025/5886860, Petrol station payments for United Kingdom nationals in Kyrgyzstan and Tajikistan

- OFSI General licence
- OFSI General licence Publication notice
On 14 March 2025, OFSI issued General Licence INT/2025/5886860 under regulation 64 of the Russia (Sanctions) (EU Exit) Regulations 2019 (“the Russia Regulations”) which allows a UK national to purchase petrol from the DP at any petrol station in Kyrgyzstan and Tajikistan that is either owned by the DP or sells the DP’s petrol, provided that the petrol is for that UK national’s personal vehicle.
EXPP4020 - Pre-shipment control: place where the export declaration is to be lodged
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 following Brexit 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) to let us know. Please check the other guidance available on GOV.UK from HMRC.

UCC Regulation 952/93 Articles 159 and 263, and Implementing Regulation Article 221 requires that the export declaration is lodged at the exporter's competent customs office. However, this article also provides that, where for administrative reasons this cannot be applied, the declaration may be lodged at another customs office concerned with the export in the exporting Member State.

The point of these regulations is to require exporters to clear their goods in the exporting Member State. There are two good reasons for this rule:
- the export formalities should be completed in the place where the best conditions for an effective control exists, and
- to avoid customs offices of exit being over burdened by having to carry out formalities which can be better carried out elsewhere.
However, a further derogation is provided by Article 791 of Regulation 2454/93 which allows the export declaration to be lodged in another Member State if there are 'duly justified good reasons' for doing so, but these are not defined in EU Law.

The following may be treated as valid:
- change of contract
- diversion of goods, and
- loss of documents.
The following may not be treated as valid: a closed customs office.
Family network pilot evaluation: initial research report
Source: gov.uk (2025-11-27)

Service providers' reflections on the implementation and impact of the family network pilot.

Launched in 2023, the family network pilot (https://www.gov.uk/government/publications/families-first-for-children-ffc-pathfinder-programme/families-first-for-children-ffc-pathfinder-programme-and-family-networks-pilot-fnp) trialled a new form of support for the wider friends and family of children going through family court pre-proceedings.

As part of the family network pilot, DfE commissioned an implementation and process evaluation, and impact evaluation of the pilot. The findings in this report focus on the experiences of strategic and delivery stakeholders in introducing and embedding the pilot.
Nitrate vulnerable zone designations and appeals 2025 to 2028
Source: gov.uk (2025-02-12)

Find out if your land is in a nitrate vulnerable zone (NVZ) and how to appeal.

Check if your land is in an NVZ

Use the interactive map (https://environment.data.gov.uk/farmers/) to find out if your land is in an NVZ.

Your farm may be completely or partly in an NVZ. NVZ boundaries are drawn around whole fields, so there are no fields that are only partly in an NVZ.

Restrictions apply to each field that’s in an NVZ.

Email the Environment Agency at xxx@xxx.xx (mailto:xxx@xxx.xx) if you have difficulty checking online or need a printed map.

How to appeal

You will receive a letter from Defra, if your land is within an NVZ. You can appeal against the decision within 28 days of the date on the letter.

You have grounds to appeal if your land (or part of it):
- does not drain into water that has been identified as polluted
- drains into water that should not be identified as polluted
Read the guidance about how to make an NVZ appeal (https://www.gov.uk/guidance/environmental-fines-or-notices-appeal-against-a-regulator).
CAPI19050 - Control procedures on importations of sugar at reduced rates of duty: general
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.

Details of duty rates under quotas and preferential arrangements can be found on the TARIC website. The TARIC also shows the representative price which is relevant for the calculation of any safeguard charges and/or security that might be payable. Additionally representative prices and the reference prices are shown on eight CHIEF Noticeboards numbered xx-xxxx-xxxx, one for each commodity code.

Safeguard charges are made to deter cheap imports of sugar from entering the EC. To ensure that the declared value has not been overstated in order to reduce safeguard charges payable, various documents need to be produced. These are the:
- purchasing contract
- insurance contract
- invoice
- certificate of origin (where applicable)
- transport contract
- bill of lading (when transported by sea), and
- evidence of the selling-on price in the EU.
It is likely that the evidence of the selling-on price will be not be known at the time of entry into free circulation, and in these cases it will be necessary for a security to be paid. If the purchase price of the goods (in Euros per 100 kgs) is higher than the reference price, then a security equal to the amount of safeguard charge that would have been payable at the representative price value needs to be collected. At the bottom of each CHIEF Noticeboard, to the right of the representative price, is a figure showing the amount of security to take for each 100 kgs of sugar.

If the purchase price of the sugar in Euros per 100 kgs comes between the reference price and the representative price, both a safeguard charge and a security will need to be collected. The two added together will come to the figure on the CHIEF Noticeboard mentioned above, but the proportion of each charge will vary depending on the purchase price paid.
Miss S Cole v Royal Mail Group Ltd: 3303104/2024
Source: gov.uk (2025-09-05)

Employment Tribunal decision.

Read the full decision in Miss S Cole v Royal Mail Group Ltd: 3303104/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68b82c18cc8356c3c882aa0b/Miss_Sophie_Cole_v_Royal_Mail_Group_Limited-3303104.2024-FMH_Judgment.pdf).
Ms D Lewcock v Dimensions (UK) Ltd: 3313577/2023
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Ms D Lewcock v Dimensions (UK) Ltd: 3313577/2023 - Judgment (https://assets.publishing.service.gov.uk/media/69089d2c19a898f0b1898160/Ms_D_Lewcock_-_v_-_Dimensions__UK__Ltd_-_3313577-2023_---_Judgment.pdf).
River Tables Rock 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 River Tables Rock 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 River Tables Rock 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
We also pledge the following:

Offering free mentoring, training, and career support to help veterans transition into civilian employment, with a focus on skills relevant to construction, interiors, and design.

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 J Goward v New Beginnings (Wisbech) Ltd: 3302957/2024
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mrs J Goward v New Beginnings (Wisbech) Ltd: 3302957/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/689dc8b907f2cc15c9357253/Mrs_Jean_Goward__v_New_Beginnings__Wisbech__Limited_3302957.2024_R22_Judgment_.pdf).
Communiqués from the Interministerial Group for Health and Social Care
Source: gov.uk (2025-11-24)

A note of the meetings held by the the Interministerial Group (IMG) for Health and Social Care.

The Interministerial Group (IMG) for Health and Social Care brings together the Department of Health and Social Care (DHSC) and the UK’s devolved governments to strengthen joint working. The IMG provides an additional forum for collaboration, supporting ongoing communication and engagement across all administrations.
Mrs B John and Ms D Davies v M Evans: 1602356/2023 and 1602359/2023
Source: gov.uk (2025-04-15)

Employment Tribunal decision.

Read the full decision in Mrs B John and Ms D Davies v M Evans: xx-xxxx-xxxx and xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67f78964563cc9c84bacc45d/xx-xxxx-xxxx_xx-xxxx-xxxx_B_John___D_Davies_v_Michael_Evans_SO_Judgment_No_Sig.pdf).
Roberge Brickworks 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 Roberge Brickworks 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 Roberge Brickworks 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
- 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.
Safety digest 03/2025: South Wales overspeeds
Source: gov.uk (2025-06-10)

Overspeeds in blanket speed restrictions, south Wales, 27 January 2025.

RAIB safety digest 03/2025: South Wales overspeeds (https://www.gov.uk/government/publications/safety-digest-032025-south-wales-overspeeds)

Safety digests are a way of quickly sharing important safety messages when we have decided not to undertake a full investigation for any of the following reasons:
- the safety learning has already been covered by a previous recommendation or will be addressed by an ongoing investigation
- the safety learning mainly relates to compliance with existing rules, procedures or standards
British Hallmarking Council: annual report and accounts, 2024
Source: gov.uk (2025-06-11)

Annual report and accounts for the year ended 31 December 2024.

The chair of the British Hallmarking Council reports on annual trading conditions, noting particularly:
- performance and strategy
- details of the number and weight of gold, silver, platinum and palladium items dealt with by the assay offices
- governance
Porch Farm overhead line (4522329) V2, S37 Consent, Electricity Act 1989
Source: gov.uk (2025-10-29)

Screening decision to upgrade 900 metres of existing 2 wire 11kV overhead line to 3 wires, replace 9 existing poles, add 1 new pole next to 25JC10 to form ‘H’ pole to support an upgraded transformer.

Secretary of State’s screening decisions in accordance with the Electricity Works (Environmental Impact Assessment) (England and Wales) Regulations 2017.

Date of decision

29 October 2025

Location

Porch FarmBlackdown HillsSomerset / DevonEngland

Type of project / consent requested

Section 37 consent to install or keep installed an electric line.
CH403250 - Calculating penalties: special reduction: contents
Source: gov.uk (2025-09-01)


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.
Company Names Tribunal decision: Tesco International Ltd
Source: gov.uk (2025-06-25)

Decision for applicant Tesco Stores Limited against registration number 15680114, applicant successful.

Application number 5155

Applicant Tesco Stores Limited objected to the name used by Tesco International Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 20 June 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Tesco International Ltd is changed to 15680114, Ltd.
Agent Update: Issue 128
Source: gov.uk (2025-02-20)

Get guidance from HMRC if you're a tax agent or an adviser

Agent Updates give guidance and news for tax agents and advisers.

If you would like to know when all future editions of the Agent Update are published, sign up to receive email reminders (https://subscriptions.hmrc.gov.uk/).

Older updates are on the National Archives website (https://webarchive.nationalarchives.gov.uk/ukgwa/20240103081638/https://www.gov.uk/government/collections/agent-update).
Product Safety Report: Starfish Teddy Bear Print Newborn Hooded Sleeping Bag sold via AliExpress (2503-0235)
Source: gov.uk (2025-04-07)

Product Safety Report for Starfish Teddy Bear Print Newborn Hooded Sleeping Bag presenting a serious risk of suffocation.

Summary

Product: Starfish Teddy Bear Print Newborn Hooded Sleeping Bag sold via AliExpress

Hazard: The product presents a serious risk of suffocation as it has a hood, which may cover the baby’s face if left unattended.

Corrective action: The listing has been removed by the online marketplace (AliExpress).

Product information

Hazard

The product presents a serious risk of suffocation as the product has a hood which is not permitted in the relevant standard, BS EN 16781:2018. If a baby is placed inside a hooded sleeping bag and left unattended, the baby’s natural movement may cause the hood to cover the head/face, presenting a suffocation hazard.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The listing has been removed by the online marketplace (AliExpress).

We recommend owners stop using this product immediately. Contact the distributor you purchased from to request redress.

Additional information

PSD notification number: 2503-0235

Notified by: Office for Product Safety and Standards
Mrs B P Patel v Rekdi Pani Puri Ltd and Mr A Mehta: 3306313/2024
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in Mrs B P Patel v Rekdi Pani Puri Ltd and Mr A Mehta: 3306313/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6929ba69b3b9afff34e96224/Mrs_B_P_Patel_v_REKDI_PANI_PURI_LTD_and_other_3306313_2024_Judgment.pdf).
Aviation statistics
Source: gov.uk (2025-10-28)

Data and statistics about UK and global air traffic, air accidents and incidents, and air passengers' experiences of security screening.

Aviation statistics user engagement survey

Thank you very much for all responses to the survey and your interest in DfT Aviation Statistics. All feedback will be taken into consideration when we publish the Aviation Statistics update later this year, alongside which, we will update the background information with details of the feedback and any future development plans.
Clostridioides difficile ribotyping network (CDRN) report
Source: gov.uk (2025-05-15)

Trends in ribotypes of Clostridioides difficile (C. difficile) and research into the increased frequency of C. difficile infections (CDI).

Help us improve this resource

We’d like your feedback on how you use these UKHSA surveillance data.

Take a short survey to tell us what works, what doesn’t, and how we can make it better for you.

Take the survey now (https://snapsurvey.phe.org.uk/snapwebhost/s.asp?k=174591968925)

This report tells you:
- the aims of the Clostridioides difficile ribotyping network (CDRN)
- what analysis CDRN and its laboratories carry out
- how to use the service
- what samples to submit
- trends in C. difficile ribotypes for each region
Previous reports (https://webarchive.nationalarchives.gov.uk/ukgwa/20230912210955/https://www.gov.uk/government/publications/clostridium-difficile-ribotyping-network-cdrn-report) are available online.
Housing Benefit for local authorities: adjudication circulars
Source: gov.uk (2025-02-10)

Adjudication circulars (A circulars) provide updates to the Housing Benefit guidance manual for local authority staff.

These circulars update the Housing Benefit guidance manual (https://www.gov.uk/government/collections/housing-benefit-claims-processing-and-good-practice-for-local-authority-staff#housing-benefit-and-council-tax-benefit-manual).

The circulars make many references to Council Tax Benefit as this was administered by local authorities alongside Housing Benefit until March 2013. In April 2013 Council Tax Benefit was replaced by local authorities’ own council tax support and reduction schemes, removing DWP’s involvement. Readers will need to consider references to Council Tax Benefit in these documents accordingly.

For enquiries about the distribution of circulars, email: xxx@xxx.xx (mailto:xxx@xxx.xx)

We also publish:
- Housing Benefit subsidy (S) circulars (https://www.gov.uk/government/collections/housing-benefit-for-local-authorities-subsidy-circulars) that give information about the money the government pays local authorities to administer Housing Benefit and other financial matters
- general and urgent information bulletins (https://www.gov.uk/government/collections/housing-benefit-for-local-authorities-bulletins) that give information about social security benefits, tax credits and council tax support arrangements for local authoritiy staff
Future of Flight challenge
Source: gov.uk (2025-01-21)

Aviation Minister speaks about airspace modernisation strategy and drones at the UKRI's Future of Flight challenge event.

Back in 1903, the Wright brothers took to the sky in the world’s first ever powered flight, a feat of ingenuity and innovation that won the brothers a place in history. Since then, aviation has changed, technology has changed, the world has changed but this industry’s spirit has remained the same, with a commitment to progress echoing through the ages.

Today (21 January 2025), we celebrate the UKRI’s Future of Flight Challenge and your excellent work in advancing this industry. By creating opportunities across the country and inspiring economic growth, this sector supports government’s missions and will help us to deliver our bold Plan for Change (https://www.gov.uk/missions). That’s why we have re-committed to the Future of Flight strategic outcome, which includes scaling beyond visual line of sight operations for drones and bringing eVTOL aircraft into routine use.

I’m pleased to announce that I’ll soon be chairing a renewed Future of Flight Industry Group, bringing experts, local leaders and government together to seize the opportunities and tackle the challenges ahead. I also welcome the new Regulatory Innovation Office looking at drones and autonomous technology, which will encourage even more collaboration in this space.

It was great to see drones in action recently at London Health Bridge delivering vital medical products. As we turn our thoughts to what’s next, the CAA are working on transitioning from short term trials to longer term established operations, reducing the upfront process involved and increasing the time that operations can run. And I know you share my thoughts on the importance of the Airspace Modernisation Strategy as one of our top priorities.

Now, I know you have a busy day ahead of you, so I’d just like to leave you with words from Orville Wright, one of aviation’s pioneering brothers:

If we all worked on the assumption that what is accepted as true were really true, there would be little hope of advance.

So, thank you for challenging the status quo, for having the courage to test the truth and for leading the Future of Flight.
Standwalk 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 Standwalk 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 Standwalk 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.
COM42030 - Case records: maintaining case records: company address used for output
Source: gov.uk (2025-06-06)


COTAX normally issues output to the Registered Office address of the company where it is unrepresented. Where the company has an agent, changes were put into place on 19 September 2016 to save costs and to encourage the use of digital tax accounts. The following has more information on the issue of output.

CT620 ACK (acknowledgement of self assessment) and CT610 (important dates letter)

These forms are no longer issued as companies can check their digital tax account to make sure their self assessment has been recorded and to see the Accounting Periods (APs) HMRC has on record.

All other versions of the CT620 and the CT211 (notice of penalty determination)

Where a company is unrepresented, the output is issued to the Registered Office address.

Where there is an authorised agent on the record then:
- if the Registered Office address matches the address of the agent, only the company copy is issued
- if the Registered Office address is different to the agent's address, both the company and the agent receive a copy of the output
CT205 (Return reminder)

Where a communication address is held, the CT205 is issued to it. Where no communication address is held then:
- where a company is unrepresented, they receive the CT205
- where there is an authorised agent on the record, then only the agent copy CT205A is issued
From June 2025 this form will no longer be issued.

CT208 (Payment and Return reminder)

Where a company is unrepresented, they receive the CT208.

Where there is an agent on the record, then only the agent copy CT208A is issued.

Notes and inserts

Notes are no longer issued with the CT211 (penalties), CT620 (assessments), CT630/CT631 (Group Payment Arrangements), CT220 (CTPF assessments), the CT600 budget insert has been withdrawn and the 64-4 (agent authorisation) is no longer sent with the CT41G (information for new companies). All these are available on the internet.

For all forms, if the Registered Office address is RLS, COTAX issues the output to the communication address if it is held. If both the Registered Office address and the communication address are RLS, the output is not issued.

When no address is available, follow the guidance at COM43000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com43000) onwards.

When a case with RLS addresses has output awaiting issue and you enter a new address on the record using functions ACNA (Amend Company Name/Address), ACAP (Add/Amend Acting In Capacity) or ACOM (Amend Communication Details), any output will be issued in the next batch issue.

Further information is available at COM45000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com45000) onwards.

See:
- COM42011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com42011) for a list of forms relevant to this subject
- COM42012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com42012) for a list of functions to use in particular situations
New drive to enhance UK legal sector on world stage
Source: gov.uk (2025-09-29)

A new specialist panel of experts to boost legal services exports has been announced today (29 September) by the Deputy Prime Minister, David Lammy.

- Plans to deliver justice reform and enhance UK legal services announced
- New expert panel to drive greater use of English law on international stage
- Crime-cutting courts to be expanded with new site confirmed for Liverpool
The panel will bring together the legal sector’s key players to future proof English law’s eminent international status as part of a drive to enhance UK economic growth.

The panel will spearhead efforts to help reinforce Britain’s position as a global leader in legal services. It will be supported by new research to quantify the global commercial value of English law and demonstrate its economic value.

The UK’s legal services sector is already worth over £42.5 billion to the economy – helping to generate roughly £1,350 every second. The sector also employs 384,000 people across the country.

The Deputy Prime Minister also committed to the expansion of Intensive Supervision Courts – a new crime-cutting initiative based on a similar model used in Texas – that aims to tackle the root causes of criminal behaviour and cut reoffending.

The Deputy Prime Minister confirmed that Liverpool will soon host a second court of this kind focused on female offenders. This will build on four existing courts: Liverpool’s specialist drug rehabilitation court, plus intensive supervision courts in Birmingham, Bristol and Teesside, where over 200 offenders have participated in the pilot.

The courts, supported by the Probation Service, oversee low-level offenders with crimes linked to issues like addiction or trauma. These individuals attend mandated treatment and regularly appear before the same judge, who tracks their progress. Non-compliance with the initiative can lead to sanctions, including time behind bars.

An evaluation of the pilots found that participants with addiction issues returned clean drug tests in approximately two-thirds of cases and were sanctioned for non-compliance in fewer than one in four cases.

These announcements follow a major effort to fix the crisis in the justice system as part of the Plan for Change, so that punishments cut crime and victims get swifter justice.
UK Competition Network (UKCN)
Source: gov.uk (2025-05-30)

Documents issued by the members of the UKCN – the CMA and the individual sector regulators – about how competition law will be applied in the regulated sectors.

The UK Competition Network (UKCN) (https://www.gov.uk/government/groups/uk-competition-network) is an alliance of the Competition and Markets Authority (CMA) with all the UK regulators that have a specific role to support and enable competition within their sectors.

The Enterprise and Regulatory Reform Act 2013 (http://www.legislation.gov.uk/ukpga/2013/24/contents/enacted) includes a range of measures to strengthen the regime for the concurrent application of competition law in the regulated sectors.

The Competition Act 1998 (Concurrency) Regulations 2014 (http://www.legislation.gov.uk/uksi/2014/536/pdfs/uksi_20140536_en.pdf) sets out certain rules and procedures for enhanced co-operation between the CMA and sector regulators in the application of competition law in the regulated sectors.
DfT: spending over £25,000, September 2024
Source: gov.uk (2025-02-27)

Reports on departmental spending over £25,000.

The Department for Transport (DfT) publishes details of all departmental spending over £25,000 on a monthly basis.

This data is also available on data.gov.uk (https://data.gov.uk/dataset/804be0c6-ae01-4899-bbb9-2317dff1a4f9/spend-over-25-000-in-the-department-for-transport-and-its-arms-length-bodies).
An Turas North 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 An Turas North 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 An Turas North 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.
Farid Hillend Engineering 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 Farid Hillend Engineering 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 Farid Hillend Engineering 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
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.
TRS Staffing Solutions 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 TRS Staffing Solutions 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 TRS Staffing Solutions 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
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.
Complaints procedure
Source: gov.uk (2025-08-29)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with.

We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/posts/australia/british-consulate-brisbane), or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days. Find out more about our complaints procedure (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports, contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure).

Visas

If your complaint is about UK visas, contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure).

Or if you have a query or feedback on UK visa services provided in Australia, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).