theodi/ndl-core-corpus huggingface dataset:
Rochdale AFC Community trust
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 Rochdale AFC Community trust 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 Rochdale AFC Community trust 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
- 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.
Ground Floor Flat, 21 Inglethorpe Street, London, SW6 6NS: LON/00AN/MNR/2025/0642
Source: gov.uk (2025-11-27)

Residential Property Tribunal Decision of R Waterhouse FRICS & N Miller on 18 July 2025

Read the full decision in Ground Floor Flat, 21 Inglethorpe Street, London, SW6 6NS: LON/OOAN/MNR/2025/0642 (https://assets.publishing.service.gov.uk/media/687e14159bfd0a1002ae377d/CC__FINAL_250718_Ground_Floor_21_Inglethorpe_Street_Sw6_6NS___2_.pdf). Read the full reasons in Ground Floor Flat, 21 Inglethorpe Street, London, SW6 6NS: LON/OOAN/MNR/2025/0642 (https://assets.publishing.service.gov.uk/media/687e14312f42aece1f8fbfb3/C_FINAL_250718__Grd_Flr_21_Inglethorpe_Street_London_Sw6_6NS_Copy.pdf).
A v (1) The Organisation (2) C (3) D: [2025] EAT 167
Source: gov.uk (2025-11-19)

Employment Appeal Tribunal judgment of Judge Tayler on 13 November 2025.

Read the full judgment in A v (1) The Organisation (2) C (3) D [2025] EAT 167 (https://assets.publishing.service.gov.uk/media/691daf042c6b98ecdbc50069/A_v__1__The_Organisation__2__C__3__D__2025__EAT_167.pdf).
CH41 1DF, Qualitech Environmental Services Limited: environmental permit application advertisement – EPR/BP3025SC/V003
Source: gov.uk (2025-12-08)

View the application submitted by Qualitech Environmental Services Limited for Qualichem, Birkenhead.

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
when you need to comment by The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
Mr K Marshall v Edge Network Technologies Ltd: 6014808/2025
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Mr K Marshall v Edge Network Technologies Ltd: 6014808/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/691601219d50fc2fe81617ac/Mr_K_Marshall_v_Edge__Network_Technologies_Ltd_-_xx-xxxx-xxxx_-_Default_Judgment.pdf).
Sursham Tompkins & Partners 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 Sursham Tompkins & Partners 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 Sursham Tompkins & Partners Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- 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.
Company Names Tribunal decision: Alp Invest Group Limited
Source: gov.uk (2025-01-09)

Decision for applicant Alpinvest Partners LLP against registration number 15650796, applicant successful.

Application number 4913

Applicant Alpinvest Partners LLP objected to the name used by Alp Invest Group Limited 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 7 January 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Alp Invest Group Limited is changed to 15650796 LTD.
How GCSE and A level grading works – teachers’ and headteachers’ guide
Source: gov.uk (2025-04-07)

Guide for teachers and heads explaining GCSE and A level grading: how marking works, how grade boundaries are set, and how student grades are determined fairly.

As teachers and school and college leaders, you play a crucial role in helping your community understand the GCSE and A level grading process. This overview will give you the technical detail you need to confidently answer questions from students, other staff and parents.
Conflict, Stability and Security Fund: Cyber annual review summaries 2022 to 2023
Source: gov.uk (2025-02-27)

This page includes 2022 to 2023 annual review summaries of Conflict, Stability and Security Fund programmes in Cyber.

All Conflict, Stability and Security Fund (CSSF) programmes are reviewed carefully each year. These reviews assess:

technical and programme management standards including financial and risk management, value for money, conflict and gender sensitivity

contextual factors such as changes to the political environment

the outputs and outcomes during the year

Lessons learned are also identified.

An expert team conducts these reviews and include at least one team member who is independent from the programme. The team assesses at 2 levels: output (the direct result of programme activities) and outcome (the changes that these outputs deliver). Assessment scores are on a scale of 4, where outputs or outcomes meet or exceed expectations, to 1, where most targets were not met.

The CSSF team aims to publish information for all programmes. However, because some of the CSSF’s work is very sensitive, we cannot publish details of all programmes. The 2 main reasons for this are:

to protect national security

for the safety and security of beneficiaries, partners and partner governments
Mr J Rowley v Park Holidays UK Ltd: 2403751/2024
Source: gov.uk (2025-06-19)

Employment Tribunal decision.

Read the full decision in Mr J Rowley v Park Holidays UK Ltd: 2403751/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68527c9e7f8c3d2cbb1ec5d7/Mr_J_Rowley_v_Park_Holidays_UK_Limited_-_2403751_2024_-_Judgment.pdf).
Company Names Tribunal decision: S&P Cash and Carry Limited
Source: gov.uk (2025-06-17)

Decision for applicant S&P Global Inc. against registration number 15802243, applicant successful.

Application number 5228

Applicant S&P Global Inc. objected to the name used by S&P Cash and Carry Limited 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 16 June 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of S&P Cash and Carry Limited is changed to 15802243, Ltd.
Check when to contact HMRC’s Large Business Directorate
Source: gov.uk (2025-07-31)

Find out how to contact HMRC if you're a large business.

When to contact us

If you have a query or a request that relates specifically to large business and you’re unable to resolve it online or through finding a HMRC contact (https://www.gov.uk/find-hmrc-contacts), use the email address listed in this guide.

For general and non-technical queries

Use the appropriate regional email address for all general and non-technical queries.

You’ll need your 3-digit tax office code number to find the correct email address. You can find this number on all the correspondence from your Corporation Tax office.

London

Tax office codes 163 and 268.

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

Midlands

Tax office codes 054 and 572.

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

Northeast

Tax office code 294.

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

Northwest

Tax office code 005.

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

Scotland and Northern Ireland

Tax office codes 349, 834 and 854.

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

South and Wales

Tax office code 660.

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

For compliance queries

If your query relates to an ongoing compliance matter or your broader business relationship with HMRC, you should contact your designated customer compliance manager (https://www.gov.uk/guidance/hm-revenue-and-customs-large-business).

After you’ve contacted us

Check when you can expect a reply (https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc).
CTM41215 - Particular bodies: trade associations: arrangement procedure
Source: gov.uk (2025-10-03)


Explain the arrangement to any trade association that asks about it. Send any applications to BAI (Technical) with copies of
- the latest version of the association's constitution and rules,
- the latest accounts, and
- a list of its current members.
No allowance can be made for amounts that have been spent on anything of a political nature even if it is one of the aims of the association. Expenditure on indirect internal taxes is dealt with at BIM46455 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim46455).

CTA09/S1298, covered in BIM45000 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim45000) onwards, applies to calculating the entertainment expenses of any association that has adopted the arrangement. Normally only certain expenses are allowed. These are for entertaining
- staff of the association, but when staff entertainment is incidental to entertainment of customers its cost is disallowed, or
- representatives of the members if the costs of the members themselves would be allowed under CTA09/S1298.
Profits that are otherwise liable are excluded from the arrangement. This includes any sums chargeable to Corporation Tax as trading, property or investment income and chargeable gains. An association that has adopted the arrangement may, if its expenditure is greater than its income, claim relief in the same way as a company may claim for trading losses. That is, the deficiency is treated as if it were a loss in trade available for set-off under CTA09/S37, see CTM04500 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm04500) onwards, against other profits. If there is a balance of deficiency that cannot be allowed accordingly, the association may carry it forward under CTA09/S45. See paragraph 7 of the arrangement.

For the purpose of group relief under CTA10/PART5, see CTM80100 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm80100) onwards, any deficiency of the association which may be claimed under the arrangements as if it were a trading loss under CTA10/S37 is available for group relief. Similarly, the surplus of an association that has adopted the arrangement should be regarded as part of its total profits against which group relief may be set off.

Refer any disagreement about assessments for associations which have adopted the arrangement to BAI Technical) before the appeal procedure under the arrangement is invoked or if tax due is not paid.
Product Safety Report: TP Toys Foldaway Swing Seat (2308-0001)
Source: gov.uk (2025-07-09)

Product Safety Report for TP Toys Foldaway Swing Seat presenting a risk of injuries.

Summary

Product: TP Toys Foldaway Swing Seat

Hazard: The product presents a risk of injuries as it is possible for the swing seat to overturn whilst in use.

Corrective action: Withdrawal of the product from the market.

Product information

Hazard

The product presents a risk of injuries as it is possible for the swing seat to overturn whilst in use. Should an infant user lean back or tilt in the seat without the harness affixed, they may fall out of the seat, leading to injuries.

The product does not meet the requirements of the Toys (Safety) Regulations 2011.

Corrective action

Withdrawal of the product from the market. The manufacturer is required to contact direct customers to advise of the risk.

For further information, please see: https://www.tptoys.com/pages/product-safety-notice. Consumers who require additional assistance should contact xxx@xxx.xx.

Additional information

PSD notification number: 2308-0001

Notified by: Local Authority Trading Standards
Oculus Facilities Management
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 Oculus Facilities Management 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 Oculus Facilities Management 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
- 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.
Ms J Gordon v The Commissioner of Police of the Metropolis: 3307755/2023 and 3313437/2023
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Ms J Gordon v The Commissioner of Police of the Metropolis: 3307755/2023 and 3313437/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/6904c7d714e0c1d9784174b6/Ms_Jennifer_Gordon_v_The_Commissioner_of_Police_of_the_Metropolis_-_3307755-2023___3313437-2023_-_Dismissal_Judgment.pdf).
IEIM8000570 - Transfers to the reportable user
Source: gov.uk (2025-11-04)


RCASPs must report inbound transfers to the user under Section II(A)(3)(g) of the rules, where they are not covered as acquisitions with fiat currency under A(3)(b) or acquisitions with other cryptoassets under A(3)(d) of the rules. Transfers to the user must be reported with total fair market value, total number of units, and number of transactions.

Transfers must be broken down by transfer type where known or marked as unknown. The inbound transfer types are:
- Airdrop
- Staking income
- Mining income
- Crypto loan
- Transfer from another RCASP
- Sale of goods or services
- Collateral
- Other
- Unknown (default if transfer type is not known)
Engage Technical 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 Engage Technical 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 Engage Technical 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Offer support to employees raising sponsorship in aid of charities related to the Armed Forces, including, at their discretion, matching money raised with corporate contribution.

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.
The UK will keep supporting the Syrian people to rebuild their country and economy: UK statement at the UN Security Council
Source: gov.uk (2025-05-20)

Statement by Ambassador James Kariuki, UK Deputy Permanent Representative to the UN, at the UN Security Council meeting on Syria.

We are encouraged to hear about the UN’s progress in strengthening engagement with the new Syrian Government.

I will make three points today.

First, we welcome President Trump’s announcement of lifting of US sanctions.

This positive step will create significant opportunity for economic recovery and development across Syria.

This follows the UK’s decision in April to lift our own sectoral sanctions on areas including trade, energy production and finance.

We remain steadfast in our commitment to supporting the Syrian people in rebuilding their country and economy.

Second, whilst economic recovery is vital, it must go hand in hand with an inclusive and peaceful transition that reconciles Syria’s diverse groups.

The UK was appalled by the attacks this month against the Druze community in Syria.

There can be no lasting peace or better future for Syrians unless all of Syria’s communities are protected and fully included in Syria’s political transition.

We call on all parties to reject violence, engage in dialogue and ensure the protection of civilians.

We note progress in reconciling Syrian groups into centralised structures.

Existing agreements, including those signed with the Syrian Democratic Forces and with the Druze leadership, should now be implemented in full.

We also call on Israel to refrain from actions that risk destabilising Syria and to respect Syria’s sovereignty and territorial integrity.

Third, as the new Syrian Government enters its third month, we look forward to seeing a clear timeline for next steps in the political transition.

We welcome and stand ready to support the newly announced National Commissions for Transitional Justice and for Missing Persons. Both will help Syria heal and move forward after years of suffering.

This political transition should be inclusive and allow Syrians to have a say in what comes next.

President, in conclusion, the UK stands ready to support the Syrian Government in their next steps on the path towards a more prosperous, peaceful and stable future that the Syrian people deserve.
Check if an alcohol wholesaler in the Isle of Man is approved
Source: gov.uk (2025-07-31)

Check the list of alcohol wholesalers in the Isle of Man that have approval under the Alcohol Wholesaler Registration Scheme (AWRS).

If you buy alcohol to sell on, you must check that the wholesalers you buy from have approval under the Alcohol Wholesaler Registration Scheme (AWRS). This is a list of all approved wholesalers from the Isle of Man.

You can read more information about AWRS (https://www.gov.uk/guidance/the-alcohol-wholesaler-registration-scheme-awrs).

You can also check alcohol wholesalers from the rest of the UK (https://www.gov.uk/check-alcohol-wholesaler-registration) using the online service.

Alcohol wholesalers that have approval in the Isle of Man
DfT: special advisers’ gifts, hospitality and meetings, April to June 2025
Source: gov.uk (2025-09-25)

Data on gifts and hospitality received by special advisers, and meetings they attended with senior media figures.

The Department for Transport (DfT) publishes quarterly details of special advisers’ meetings with senior media figures and any gifts or hospitality they received on a quarterly basis.

This data is also available on data.gov.uk:
- DfT ministerial and special adviser hospitality on data.gov.uk (https://data.gov.uk/dataset/89ed1604-1766-49c0-b284-d16b6b35631f/department-for-transport-ministerial-and-special-adviser-hospitality)
- DfT ministerial and special adviser gifts on data.gov.uk (https://data.gov.uk/dataset/17e46cc4-9fce-42b4-9910-3f2ff2e49615/department-for-transport-ministerial-and-special-adviser-gifts)
- DfT ministerial and special adviser meetings on data.gov.uk (https://data.gov.uk/dataset/789fd6df-87a9-4144-bc59-62b0b84e59f0/department-for-transport-ministerial-and-special-adviser-meetings-with-external-organisations-including-meetings-with-newspaper-and-other-media-proprietors-editors-and-senior-executives)
CH407740 - Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): creating a penalty case in NPPS: requesting approval and authorisation
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the 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.

Approval

The case is now ready for approval.

You must obtain approval from an authorising officer, see COG90680 (http://home.active.hmrci/cogmanual/COG90680.htm).

If the authorising officer does not agree with what is in NPPS they will ‘reject’ your submission and put any relevant comments in the ‘Rejection note’ box before returning the case to your workbasket. You will then need to make any required changes and resubmit for approval.

No further action can be taken on the case until the authorising officer has approved the case and returned the case to your workbasket.

After the authorising officer has approved the penalty and the case has been returned to your workbasket, you will be given the option to Issue Calculation Summary (NPPS1), see COG90840 (http://home.active.hmrci/cogmanual/COG90840.htm). The NPPS1 is not appropriate for most cases and is inhibited by default. Instead an NPPS100 Penalty explanation and NPPS100(S) Penalty explanation schedule should normally be used to explain the penalty position, see CH408000 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch408000).

Select submit.

Top of page (#Top)

Authorisation

Before the penalty assessment can be issued, you need to resubmit the case to the authorising officer for authorisation in NPPS.

No further action can be taken on the case until the authorising officer returns the case to your workbasket.
Community water fluoridation expansion in the north east of England
Source: gov.uk (2025-03-07)

The government is seeking views on expanding community water fluoridation schemes in the north east with new arrangements or by varying existing arrangements.

The deadline for responding to the consultation has been extended until 11:59pm on 31 July 2024.

The Health and Care Act 2022 provides powers for the Secretary of State to introduce, vary and terminate community water fluoridation schemes.

Faster, simpler and fairer: our plan to recover and reform NHS dentistry (https://www.gov.uk/government/publications/our-plan-to-recover-and-reform-nhs-dentistry) sets out a focus on prevention of tooth decay. This includes the long-term ambition to systematically bring water fluoridation to more of the country, with a particular focus on the most deprived areas, which stand to benefit most.

Before using these powers, public consultation is required on the proposal.

We are consulting on a proposal to request the relevant water company to enter into new fluoridation arrangements, and to vary existing agreements, in order to expand community water fluoridation schemes across the north east of England. This is because of the significant and long-standing inequalities in the region and is part of the government’s plan to improve dental health.
OX15 0SX, Mr Edward Deeley, Mr Richard Deeley and Mrs Rebecca Deeley (Trading as W.S Deeley & Son : environmental permit issued - EPR/LP3738JH/V004
Source: gov.uk (2025-11-27)

View the permit issued for Leadenporch Farm, Banbury under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:
- Operator name: Mr Edward Deeley, Mr Richard Deeley and Mrs Rebecca Deeley (Trading as W.S Deeley & Son)
- Installation name: Leadenporch Farm
- Permit number: EPR/LP3738JH
Adult Learning Improvement Network (ALIN)
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 Adult Learning Improvement Network (ALIN) 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 Adult Learning Improvement Network (ALIN) 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
- 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.
PPN 017: Improving transparency of AI use in procurement
Source: gov.uk (2025-02-17)

This PPN provides optional questions to help identify the use of Artificial Intelligence in procurements, and in the delivery of government services.

This PPN has been updated to reflect new terminology introduced by the Procurement Act 2023 and the Procurement Regulations 2024. For procurements commenced and contracts awarded before this date, please refer to PPN 02/24.
Miss A Ginjupalli and Others v Firezza Ltd (In compulsory liquidation): 3302760/2023 and Others
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Miss A Ginjupalli and Others v Firezza Ltd (In compulsory liquidation): 3302760/2023 and Others - Strike Out (https://assets.publishing.service.gov.uk/media/689c93f87b2e3844416361d8/Miss_A_Ginjupalli___others_v_Firezza_Ltd__in_Compulsory_Liquidation__3302760.2023___others__Strike_out_Judgment.pdf).
Blendini MS 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 Blendini MS 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 Blendini MS 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
- Discounts
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

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.
DfT appropriate policy document
Source: gov.uk (2025-09-25)

Outlines policy information and safeguards in place when processing special category and criminal offence data.

This policy outlines how the Department for Transport (DfT) processes:
- special categories of personal data
- criminal offence data
It also highlights safeguards DfT has put in place in line with the Data Protection Act 2018 requirements, including our policy for the retention and erasure of personal data.
Miss H Bolton v ASAP Stevenage Ltd: 3303931/2023
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in Miss H Bolton v ASAP Stevenage Ltd: 3303931/2023 - Judgment (https://assets.publishing.service.gov.uk/media/66d820d45187a43f682dde09/Miss_H_Bolton_v_ASAP_Stevenage_Ltd_3303931.2023_FMH___Costs_Judgment.pdf).

Read the full decision in Miss H Bolton v ASAP Stevenage Ltd: 3303931/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6746eb712cdbaeed4c527f51/Miss_H_Bolton_v_ASAP_Stevenage_Ltd_3303931.2023_FMH_Judgment.pdf)

Read the full decision in Miss H Bolton v ASAP Stevenage Ltd: 3303931/2023 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/67d2eb3a814acba3755e97e3/Miss_H_Bolton_v_ASAP_Stevenage_Ltd_3303931.2023_certificate_of_correction.pdf).

Read the full decision in Miss H Bolton v ASAP Stevenage Ltd: 3303931/2023 - Corrected Judgment (https://assets.publishing.service.gov.uk/media/67d2eeb12348f8d0cc51cbd5/Miss_H_Bolton_v_ASAP_Stevenage_Ltd_3303931.2023_corrected_Judgment.pdf).
Privacy information: members of the public
Source: gov.uk (2025-12-02)

Details of the personal data the Department for Education (DfE) processes about members of the public.

This document explains what personal data DfE processes about members of the public.

The DfE Personal information charter (https://www.gov.uk/government/organisations/department-for-education/about/personal-information-charter) has information on the standards you can expect when we collect, hold or use your personal information.
Find registered digital identity and attribute services
Source: gov.uk (2025-12-01)

How to use the register of digital identity and attribute services.

The statutory register of digital identity and attribute services is a public list of government-registered organisations who provide digital identity services certified against the UK digital identity and attributes trust framework (https://www.gov.uk/government/collections/uk-digital-identity-and-attributes-trust-framework).

What you can use the register for

Anyone can access the register to:
- view the full list of registered digital identity services
- search for a specific digital identity provider or service
- check if a provider holds a valid certificate for its services
- filter providers or services based on your requirements
What you cannot use the register for

You cannot use this register to find:
- commercial information about a provider, such as pricing for services
- additional details about a provider, such as their size or experience
If you’re a digital identity provider who wants to join the register

Read our guidance on how to become certified and apply to join the register (https://www.gov.uk/guidance/join-the-register-of-digital-identity-and-attribute-services).

Start using the register

Start now (https://www.digital-identity-services-register.service.gov.uk/)
CTM34600 - Residence: dual resident companies: anti-avoidance - limitation of group relief
Source: gov.uk (2025-08-12)


Losses or other amounts are not available for set-off under the group relief provisions if the company that would be the surrendering company is a dual resident investing company. Group relief is denied in respect of amounts listed at CTA10/S99 (1), namely
- a trading loss,
- a capital allowance excess,
- a non trading loan relationships deficit,
- amounts allowable as qualifying charitable donations,
- a UK property business loss,
- management expenses, and
- a non-trading loss on intangible fixed assets.
Example

A, B and C are companies in a multinational group.

Company A is UK incorporated and UK resident.

Company B is a dual resident investing company and is US incorporated and UK resident.

Company C is US incorporated and US resident.

Company A and Company B are members of a UK sub-group.

Company B and Company C are members of a US sub-group.

Company A and Company C each have profits of £100.

Company B has a loss of £100.

In the past years Company B could set its loss against Company A's profits, as well as against Company C's profits (and so obtain relief of £200 altogether).

Under CTA10/S109 (2) Company B's loss is not available for set-off against Company A's profits.

From 1 April 2017, similar rules apply to group relief for carried-forward losses at CTA10/S188BJ.
Miss LA Jones v Hereford and Worcestershire Health and Care NHS Trust and others: 1306394/2023
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in Miss LA Jones v Hereford and Worcestershire Health and Care NHS Trust and others: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/6790f002b1e4f5cbd3a34dcb/Miss_LA_Jones_V_Hereford_and_Worcester_Health_and_Care_NHS_Trust_13063964__-_Judgment.pdf).

Read the full decision in Miss LA Jones v Hereford and Worcestershire Health and Care NHS Trust and others: xx-xxxx-xxxx - Remedy (https://assets.publishing.service.gov.uk/media/67b5a2a14a80c6718b55bf6a/Miss_LA_Jones_V_Hereford_and_Worcestershire_Health_and_Care_NHS_Trust_xx-xxxx-xxxx_-_Remedy_Judgment.pdf).
Inheritance Tax deemed domicile rules before 6 April 2025
Source: gov.uk (2025-04-05)

Find out about the Inheritance Tax deemed domicile rules which applied from 6 April 2017 to 5 April 2025.

From 6 April 2025 the deemed domicile rules are replaced by the long-term UK resident rules.

Do not follow this guidance if your transfer of assets or the person’s death is on or after 6 April 2025, read Inheritance Tax if you’re a long-term UK resident (https://www.gov.uk/guidance/inheritance-tax-if-youre-a-long-term-uk-resident).

Deemed domicile — number of years

From 6 April 2017 to 5 April 2025 you’re UK domiciled if you’re resident in the UK for 15 of the previous 20 tax years.

Before 6 April 2017 you were UK domiciled if you were resident in the UK for 17 of the previous 20 years.

You can still be UK domiciled if you leave the UK.

Formerly domiciled resident

From 6 April 2017 to 5 April 2025 there was another category of deemed domicile.

You’re a formerly domiciled resident if you:
- were born in the UK with a UK domicile of origin
- have acquired another non-UK domicile of choice
- are resident in the UK and were resident in the UK in at least one of the 2 previous tax years
If you’re a formerly domiciled resident, property you settled on trust when you were not domiciled in the UK is not excluded property for the purposes of Inheritance Tax. This does not apply if you’re only deemed domiciled.

The trust protection measures make sure there is no Inheritance Tax trust charge when you’re no longer:
- resident in the UK
- a formerly domiciled resident
Technical guidance and examples about these rules are in the Inheritance Tax manual (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13060).