theodi/ndl-core-corpus huggingface dataset:
BLM11025 - Lease accounting: lease classification: residual values and guarantees
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

This section is applicable to entities applying FRS 102 pre 2024 amendments or FRS 105, and for lessors only under IFRS 16 and FRS 102 (2024 amendments).

See BLM17000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm17000) for lessee accounting under the on-balance sheet model under IFRS 16 and FRS 102 (2024 amendments).

FRS 102 (pre 2024 amendments) and FRS 105 define the residual value of an asset as “the estimated amount that an entity would currently obtain from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life”.

Residual value guarantees are defined in FRS 102 (2024 amendments) and IFRS 16 as: “A guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount.”

Operating lessors (and, rarely and to a smaller extent, finance lessors) may be exposed to the risk that the residual value is less than expected and so there is a market for guarantees which reduce that risk.

The lessor may seek to guarantee all or part of the residual value.

Where part of the residual value is guaranteed, it can be the top, bottom, or middle slice of that value. For example, if the residual value is expected to be £1,000,000 the lessor might take out a guarantee that will pay out if the value is less than £750,000 (thus restricting his exposure to £250,000).

Alternatively, the lessor might insure the top slice of £250,000, thus receiving compensation if the value falls to between £750,000 and £1,000,000, but no compensation for a fall in value below £750,000.

The middle slice may be insured with, for example, payout being made if the value lies between £250,000 and £750,000.

Where a guarantee is entered into at inception it may make the lease a finance lease.

A residual value guarantee entered into some time after inception would not normally affect the classification of the lease, but see BLM22070 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm22070)where the lease is a long funding lease.
Correction to the designs register under section 21: 6420145
Source: gov.uk (2025-08-14)

Designs correction of error notices are used to notify any third party of a proposed correction of a clerical error made by the registry prior to a correction taking place.

Designs correction of error notices notify third parties of a proposed correction of a clerical error made by the registry prior to a correction taking place.

The notice sets out the error we are correcting and the procedures to be followed and provides for an opportunity to be heard before any correction is made.
Testrade 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 Testrade 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 Testrade 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
- Armed Forces Day
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.
Digital Services Tax Review
Source: gov.uk (2025-11-26)

The report explores the implementation of the Digital Services Tax to date focusing on the performance, administration, and impacts of the tax.

Delivering on the statutory requirement under the Finance Act 2020, the government laid before Parliament today a report on the Digital Services Tax (DST). The DST is an interim measure in response to the challenges posed by the digitalisation of the economy to the international corporation tax system. The UK’s position remains to remove the DST once an appropriate global solution that would address these challenges is in place. Five years since the implementation of DST, the government presents a review of its performance and administration, including observed impacts in relevant markets.
University of Sheffield
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 University of Sheffield 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 University of Sheffield 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
- Discounts
- Armed Forces Charities
We also pledge the following:

National Events: holding a remembrance service annually on Armistice Day to honour members of the Armed Forces who have died in the line of duty;

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.
EIM36800 - Deductions from earnings: capital allowances: particular items of plant or machinery: pocket calculators
Source: gov.uk (2025-10-23)


Pocket calculators should normally be dealt with under EIM36510 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36510) as minor items for which a deduction may be due under Section 336 ITEPA 2003, if the expenditure meets the conditions of that Section.

As regards computers, see EIM36730 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36730).
Hampshire and Isle of Wight Healthcare NHS Foundation 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 Hampshire and Isle of Wight Healthcare NHS Foundation 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 Hampshire and Isle of Wight Healthcare NHS Foundation 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr R Johnson v Avant Partnership Ltd: 6020534/2024
Source: gov.uk (2025-04-11)

Employment Tribunal decision.

Read the full decision in Mr R Johnson v Avant Partnership Ltd: 6020534/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67f63a25b7e44efc70acc3b3/Mr_R_Johnson_v_Avant_Partnership_Limited_6020534.2024_Judgment.pdf).
IAA unveils Corporate Plan following rebrand
Source: gov.uk (2025-01-16)

The Corporate Plan details an enhanced and ambitious vision, goals and objectives for the newly rebranded organisation.

The Immigration Advice Authority (IAA) has today published its Corporate Plan for 2025 to 2027 (https://www.gov.uk/government/publications/immigration-advice-authority-corporate-plan-20252027), following the launch of its new identity (https://www.gov.uk/government/news/enhanced-agenda-and-identity-for-uk-immigration-advice-regulator).

To support the delivery of the Corporate Plan, an interim Chief Executive Officer (CEO) has been appointed. Heather Laing brings extensive knowledge and experience in the immigration sector; her expertise will strengthen the organisation’s leadership team and play a crucial role in the successful implementation of the plan’s objectives.

John Tuckett, Immigration Servies Commissioner, said:

The publication of our Corporate Plan, coupled with Heather Laing’s appointment, strengthens the IAA’s ability to achieve our ambitious vision.

Our rebrand signals a new chapter to achieve our strategic goals by redefining our vision, driving transformation, and reinforcing our commitment to regulating the immigration sector with the advice seeker at the core of our work.

Heather Laing, interim CEO, said:

I join the IAA at a pivotal moment. Today marks an exciting day for the organisation and our service users. Our Corporate Plan provides a clear roadmap for transformation, reinforcing our role in regulating the immigration sector.

Together with our talented team, I am dedicated to achieving the goals set out in this ambitious strategy and driving forward this enhanced agenda.

The 2025/2027 Corporate Plan outlines the key focus on transforming the IAA into a high-performing, outward-focused organisation, ensuring that advice is easily accessible to seekers while disrupting the provision of illegal advice by unregulated individuals. Key objectives include:
- Regulation: Ensuring compliance with established standards for registered immigration advisers
- Enforcement: Disrupting illegal advice-giving activities that undermine the integrity of the immigration system
- Promoting best practice: Developing the immigration advice sector, working in partnership with advisers and stakeholders
Read the full 2025/2027 Corporate Plan (https://www.gov.uk/government/publications/immigration-advice-authority-corporate-plan-20252027)
Miss E Harris v Mr M Powell and M & S Powell Ltd: 1401424/2024
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in Miss E Harris v Mr M Powell and M & S Powell Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/67af51fae270ceae39f9e22d/Miss_E_Harris_-vs-_Mr_Michael_Powell_and_1_other_-_Judgement.pdf).
Starglaze Windows and Conservatories 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 Starglaze Windows and Conservatories 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 Starglaze Windows and Conservatories 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
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: Transact Clients Services Ltd
Source: gov.uk (2025-10-21)

Decision for applicant Integrated Financial Arrangements Ltd (trading as Transact) registration number 15843761, applicant successful.

Application number 5467

Applicant Integrated Financial Arrangements Ltd (trading as Transact) objected to the name used by Transact Clients Services 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.
EXPP5260 - Customs Handling of Import and Export Freight (CHIEF) export declarations: Unique Consignment Reference (UCR)
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.

Within the National Export System (NES) the use of DUCRs (Declaration UCRs), is mandatory for traders authorised to use simplified procedures.

Under normal procedures CHIEF will derive a Declaration UCR (based upon the entry reference) when none is supplied. Inventory systems can interact with CHIEF using either the Declaration UCR or the CHIEF entry reference. Following the introduction of Economic Operator Reference and Information (EORI) and Export Control System, HMRC strongly advise that EORI based DUCRs are created.

Some air and shipping lines have indicated that they may ask for a UCR to be advised during the booking process. It is therefore recommended that all declarants, even those not authorised for simplified procedures, provide a DUCR on each export declaration.
Mr M Ford v The Scottish Ministers: 4111836/2019
Source: gov.uk (2025-10-15)

Employment Tribunal decision.

Read the full decision in Mr M Ford v The Scottish Ministers: 4111836/2019 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/60ba0cdce90e0743ae8c2839/Mr_M_Ford_v_The_Scottish_Ministers_-_4111836.2019_-_Final.pdf).

Read the full decision in Mr M Ford v The Scottish Ministers: 4111836/2019 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68ee3c39a8398380cb4ad051/4111836.2019_-_Mr_M_Ford_v_The_Scottish_Ministers_-_Judgment_Issued_07.10.2025.pdf).
Ms A Earl v Glasgow City Council: 112419/2010
Source: gov.uk (2025-05-22)

Employment Tribunal decision.

Read the full decision in Ms A Earl v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/682c666aa4a41a5b3eb00c7e/Ms_A_Earl_v_Glasgow_City_Council_-_xx-xxxx-xxxx_-_Judgment.pdf).
Nepal: Knowledge Base profile
Source: gov.uk (2025-08-18)

This document contains information about Nepal to help HM Passport Office staff process passport applications.

Nepal which will assist HM Passport Office staff process passport applications. This document includes information about:
- names
- nationality
- legitimacy
- adoption
- surrogacy
- gender recognition
- civil partnerships and marriage
- documents from Nepal
NI Sodium Valproate Monitoring Report, April 2019 to June 2025
Source: gov.uk (2025-08-21)

Statistics on number of patients, including females of child bearing age, prescribed Sodium Valproate.

Statistics on number of patients, including females of child bearing age, prescribed Sodium Valproate. Figures and charts are presented for Northern Ireland and the five HSC Trusts, broken down by age and gender. Five specific indicators are presented which include the total number of patients, the proportion of patients, the rate per 1,000 population, the number of patients starting Valproate and the number of patients restarting Valproate.
Higher Tier Capital Grants 2024
Source: gov.uk (2025-01-02)

Read the agreement holder’s guide for agreements starting on or after 3 January 2024 until 31 December 2024.

The Higher Tier Capital Grants 2024 guidance consists of:
- applicant’s guide
- agreement holder’s guide
- terms and conditions
Read the agreement holder’s guide (https://www.gov.uk/government/publications/agreement-holders-guide-capital-grants-higher-tier-capital-grants-and-protection-and-infrastructure-grants-2024) to find out how to manage your agreement and make a claim for payment.

Read how to make a claim for payment (https://www.gov.uk/guidance/how-to-make-a-capital-or-revenue-claim-for-countryside-stewardship).

Contact Rural Payments Agency

You can contact RPA by email, phone or post.

Rural Payments Agency PO Box 324 Worksop S95 1DF

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

Telephone: xx-xxxx-xxxx Monday to Friday, 8:30am to 5pm, except bank holidays Find out about call charges (https://www.gov.uk/call-charges)
Fees for social housing regulation
Source: gov.uk (2025-02-12)

The principles of the regulator's fee-charging scheme for registered providers and practical guidance about its operation.

We launched a consultation on proposed changes to our fee principles in September 2023 designed to align them with its amended powers as set out under section 4 of the Social Housing (Regulation) Act 2023

Following the conclusion of the consultation and subsequent assessment and consideration of feedback received, and after receiving approval from the Secretary of State the proposed changes will apply from 1 July 2024.
Palestine: country policy and information notes
Source: gov.uk (2025-10-02)

Guidance used by UK Visas and Immigration to make decisions in asylum and human rights applications.

Country policy and information notes (previously known as country information and guidance reports) are used by UK Visas and Immigration officials to make decisions in asylum and human rights applications.

The notes also give information on asylum seekers’ countries of origin.
23 Keogh Road London E15 4NR: LON/00BB/F77/2025/0257
Source: gov.uk (2025-12-11)

Residential Property Tribunal Decision of  Ms TE Richards-Clarke (chair) and Mr K Ridgeway (Surveyor Member)  on  17 November 2025

Read the full decision in LON00BBF7720250257 23 Keogh Road Fair Rents Decision Form 17 (https://assets.publishing.service.gov.uk/media/691c425d84a267da57d70666/LON00BBF7720250257_23_Keogh_Road_Fair_Rents_Decision_Form_17.11.2025.pdf). Read the full decision in LON00BBF7720250257 23 Keogh Road Summary Reasons Fair Rent 17 (https://assets.publishing.service.gov.uk/media/691c428b5a253e2c40d70664/LON00BBF7720250257_23_Keogh_Road_Summary_Reasons_Fair_Rent_17.11.2025.pdf).
LocatED annual report and accounts 2024 to 2025
Source: gov.uk (2025-07-22)

LocatED Property Limited's annual report and accounts for the period ended 31 March 2025.

This report sets out the performance and expenditure of LocatED Property Limited over the period 1 April 2024 to 31 March 2025.

LocatED (https://www.located.co.uk/) is publicly funded by grant-in-aid from the department and is a non-departmental public body.
Mr P A Cantwell v The Basketball League Ltd: 6011814/2024
Source: gov.uk (2025-01-07)

Employment Tribunal decision.

Read the full decision in Mr P A Cantwell v The Basketball League Ltd: 6011814/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/677b9dda6f01ae28ab5c03c2/Mr_P_A_Cantwell_v_The_Basketball_League_Limited_-_6011814_2024_-_Judgment.pdf).
Product Safety Report: Jovant Pneumatic Push Out Nail Gun sold via Amazon (2506-0195)
Source: gov.uk (2025-07-17)

Product Safety Report for Jovant Pneumatic Push Out Nail Gun sold via Amazon presenting a serious risk of injuries.

Summary

Product: Jovant Pneumatic Push Out Nail Gun sold via Amazon

Hazard: The product presents a serious risk of injuries as there is no mechanism to prevent unintentional operation.

Corrective action: The import has been rejected at the border and destroyed.

Product information

Hazard

The product presents a serious risk of injuries as there is no mechanism to prevent unintentional operation. Impurities in the air supply, metal chips, or damaged nails may leave foreign bodies in the chamber which could be discharged upon unintentional operation, injuring the user. The product also requires improvements to labelling and marking.

The product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD notification number: 2506-0195

Notified by: Local Authority Trading Standards
IHTM36022 - Late accounts: accounts subject to a penalty
Source: gov.uk (2025-04-07)


The late delivery (IHTM36033 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm36033)) of the following accounts may result in a penalty under IHTA84/S245

IHT 100a, 100b, 100b(death), 100c, 100d, 100e and 100h

IHT400 (IHTM10021 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10021))

accounts for recapture charges (IHTM10840 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10840)) for heritage property and woodlands.

The penalty provisions need to be considered for all late accounts, including those delivered by persons domiciled outside the United Kingdom (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) or not a long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000#)).

The legislation also applies to the late delivery of a corrective account (IHTM10011 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10011)) (form C4). But you should not normally seek a penalty for the late delivery of the corrective account or Inventory under IHTA84/S245. You should instead consider a penalty for failing to correct an error in an account (IHTM36106 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm36106)), IHTA84/S248 (1), if you discover that a corrective account or inventory was not submitted promptly after the discovery of a defect in the original account.
Foreign Influence Registration Scheme specified powers: Russia
Source: gov.uk (2025-07-01)

Sets out the foreign powers and organisations from Russia which are specified on the enhanced tier of the Foreign Influence Registration Scheme.

The Foreign Influence Registration Scheme (FIRS) protects the safety and interests of the UK by improving the understanding of activity taking place in the UK at the instruction of a foreign state or certain foreign state‑controlled organisations. It is contained within part 4 of the National Security Act 2023.

This guidance provides further detail on the Russian foreign powers and foreign power-controlled organisations who are currently specified under the FIRS.

Give feedback on the FIRS guidance (https://www.homeofficesurveys.homeoffice.gov.uk/s/give-feedback-firs-guidance/).
Request for extension of exportation time limit for goods under Standard Exchange System with prior  importation
Source: gov.uk (2025-04-30)

Information on the request for extension of exportation time limit for goods under Standard Exchange System with prior  importation.

The time limit set for exportation, or other disposal, of the goods being re-placed should be two months. This time limit may be extended provided the person can give a reason that is satisfactory to HMRC for requiring the extension. The person makes an application to HMRC for an extension and if the agreed period of the use is exceeded, a debt is incurred.
Mr B Marshall v Peakhouse Foods Ltd (In administration): 1303689/2022
Source: gov.uk (2025-07-30)

Employment Tribunal decision.

Read the full decision in Mr B Marshall v Peakhouse Foods Ltd (In administration): xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/688792de2f4f3f3c34bbecc4/Mr_B_Marshall_v__Peakhouse_foods_Ltd__In_Administration__-_1303689_2022_-_Strike_Out.pdf).
Terms and conditions: England Woodland Creation Offer
Source: gov.uk (2025-10-29)

You must read and agree to the terms and conditions set out in this document to apply for the England Woodland Creation Offer.

Before you apply for the England Woodland Creation Offer (EWCO) (https://www.gov.uk/guidance/england-woodland-creation-offer), you must read and agree to the terms and conditions.

Disclaimer

The Forestry Commission makes every effort to ensure the EWCO guidance on GOV.UK is accurate. However, neither the Forestry Commission nor its respective advisers, officers, delivery partners, employees, other staff or agents:
- make any representation or warranty (express or implied) as to the accuracy, reasonableness or completeness of this documentation
- accept any responsibility for the information contained in the documentation or for the fairness, accuracy or completeness of that information, nor shall any of them be liable for any loss or damage (other than in respect of fraudulent misrepresentation) arising because of reliance on such information or any subsequent communication
Previous versions

You can find previous versions of the EWCO terms and conditions on the National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/timeline1/https://www.gov.uk/government/publications/england-woodland-creation-offer-application-form).
Mr F Badsha v International Automotive Components Group Ltd: 1304251/2024
Source: gov.uk (2025-03-13)

Employment Tribunal decision.

Read the full decision in Mr F Badsha v International Automotive Components Group Ltd: xx-xxxx-xxxx - Partial Dismissal (https://assets.publishing.service.gov.uk/media/67d2a718fb8db2176d5e9791/Mr_F_Badsha_v_International_Automotive_Components_Group_Ltd_xx-xxxx-xxxx_.pdf).
St John Ambulance
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 St John Ambulance 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 St John Ambulance 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
We also pledge the following:

High profile events for Volunteers Discounts on courses to military community

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
British Embassy Nouakchott
Source: gov.uk (2025-11-19)

The British Embassy in Nouakchott maintains and develops relations between the UK and Mauritania.

Find out more on our UK and Mauritania news page (https://www.gov.uk/world/mauritania/news). You can also access UK government services while in Mauritania (https://www.gov.uk/world/mauritania).

There is no consular office in British Embassy Nouakchott. For consular assistance to UK nationals living in and visiting Mauritania, contact British Embassy in Dakar (https://www.gov.uk/world/organisations/british-embassy-dakar).

If you’re travelling in Mauritania, see our Mauritania travel advice (https://www.gov.uk/foreign-travel-advice/mauritania).

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:
- ill, injured, or involved in a crime
- with a British person who’s died
Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/mauritania/british-embassy-nouakchott).

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport in time to travel (https://www.gov.uk/renew-adult-passport).

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document).

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizen).

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/mauritania/british-embassy-nouakchott).

Other consular services

Notarial and documentary services

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).

Development work with Mauritania

The UK government supports international development through long-term partnerships. These are tailored to the needs of each country the Foreign, Commonwealth & Development Office works with, built on mutual accountability and transparency. Sustainable development is central to UK foreign policy, and we are working to go further and faster to reduce poverty globally.

For information on the UK’s Official Development Assistance (ODA) programme work in Mauritania, view the Development Tracker (https://devtracker.dfid.gov.uk/countries/MR).
Dr Vikas Chandra v The University and College Union: [2025] EAT 70
Source: gov.uk (2025-05-20)

Employment Appeal Tribunal Judgment of Mr Justice Bourne on 20 May 2025.

Read the full judgment in Dr Vikas Chandra v The University and College Union: [2025] EAT 70 (https://assets.publishing.service.gov.uk/media/682c92ff5ba51be7c0f4533f/Dr_Vikas_Chandra_v_The_University_and_College_Union__2025__EAT_70.pdf).
State Pension underpayments: progress on cases reviewed to 31 March 2025
Source: gov.uk (2025-04-23)

This ad hoc publication contains an update on the summary management information relating to DWP's LEAP exercise to correct underpayments of the State Pension.

In 2020, the Department for Work and Pensions became aware of a number of individuals who had not had their State Pension increased, in accordance with the law, automatically when this should have occurred. This prompted the department to take action to investigate the extent of the problem.

This publication includes information on the progress of the Legal Entitlements and Administrative Practice (LEAP) exercise to check and correct individual cases, and the amount of arrears repaid to date.

This publication updates the previous release State Pension underpayments: progress on cases reviewed to 30 September 2024 (https://www.gov.uk/government/publications/state-pension-underpayments-progress-on-cases-reviewed-to-30-september-2024).
Further education and skills statistics
Source: gov.uk (2025-11-20)

Ofsted inspection statistics for further education and skills.

We release Official Statistics annually and inspection data monthly. Sign up for email alerts (https://www.gov.uk/search/research-and-statistics?content_store_document_type=all_research_and_statistics&level_one_taxon=c58fdadd-7743-46d6-9629-90bb3ccc4ef0&level_two_taxon=f0dcb0b9-2f2c-46b0-adea-42a4fe608170&organisations%5B%5D=ofsted&order=updated-newest) when we publish new data on education inspections.

For the latest individual inspection reports, please visit our reports website (https://reports.ofsted.gov.uk/).
Parkinson, Stephen - Parliamentary Under-Secretary of State, Department for Digital, Culture, Media and Sport - ACOBA Advice
Source: gov.uk (2025-10-07)

Advice to Lord Parkinson of Whitley Bay, former Parliamentary Under-Secretary of State, Department for Digital, Culture, Media and Sport, on business appointments after leaving Crown service.

Lord Parkinson left his role at the Department for Digital, Culture, Media and Sport in July 2024.

Chairman, Heritage Railway Association

Lord Parkinson sought the Committee’s advice about taking up an appointment with the Heritage Railway Association. The letter (https://assets.publishing.service.gov.uk/media/68e51c358c1db6022d0ca1d0/Advice_Letter_-_Stephen_Parkinson__Chairman__Heritage_Railway_Association.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in September 2025; and the appointment was announced in October 2025. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/parkinson-stephen-parliamentary-under-secretary-of-state-department-for-digital-culture-media-and-sport-acoba-advice/advice-letter-stephen-parkinson-chairman-heritage-railway-association?preview=8885298)
Create a digital platform report
Source: gov.uk (2025-09-18)

Schema and supporting guidance for software developers or agents acting for digital platform operators to create XML reports about sellers using digital platforms.

As a digital platform operator, you must use this guidance for your software developer to build and fill in reports in XML format for submission to HMRC.

Check that you have added your business as a platform operator on your digital platform reporting account (https://www.tax.service.gov.uk/digital-platform-reporting/manage-reporting) before creating your files.

You can also use a third-party software provider to build your XML files.

How to build the XML file

To build the XML file, and correct or delete any data in the file, you must:
- use the XML schema (https://assets.publishing.service.gov.uk/media/68261b0ea60aeba5ab34e073/Digital_platform_reporting_XML_schema_and_supporting_documents.zip) (ZIP, 25.2 KB) — technical details that explain how your XML file must be structured and formatted
- follow the Business rules and error messages (https://assets.publishing.service.gov.uk/media/68261b2fb2527e8de9b01516/DPI_Business_rules_for_submissions_with_error_messages_v3.0.ods) (ODS, 14.7 KB) — rules that your content and data need to follow to build the XML file
To help build the XML file, and correct or delete any data in the file, use:
- the Model Rules for Reporting by Digital Platform Operators: XML Schema and User Guide for Tax Administrations, on the Organisation for Economic Co-operation and Development website (https://www.oecd.org/en/topics/sub-issues/international-tax-compliance-policies-and-best-practices/model-reporting-rules-for-digital-platforms.html) — it contains detailed information on the XML schema and each field of the XML file
- examples of XML files with a valid schema and compliant with business rules (https://assets.publishing.service.gov.uk/media/68261b56a4c1a40fde4e646a/digital-platform-reporting-sample-gb-submission-xml-version-2.1.zip) (ZIP, 41.6 KB), which also show you how reportable sellers can be consolidated
What to check when creating the XML file

Your XML file must:
- present the information as quarterly reports within the file
- present all monetary values in whole numbers, for example, £20, not £20.30
- match the schema and business rules to prevent a failed submission
- include the platform operator ID in the ‘SendingEntityIN’ field, not the registration ID
- have all comments removed to pass business rules
Your XML file must not be:
- bigger than 100MB
- a compressed zip file
You do not need to encrypt a file before submitting it. The system will encrypt the file after we’ve completed our checks.

If you have questions about the schema email xxx@xxx.xx (mailto:xxx@xxx.xx).

After creating the XML file

Submit the report to HMRC (https://www.gov.uk/guidance/manage-your-digital-platform-reporting).
Mrs E Irwin v Glasgow City Council and Cordia (Services) LLP: 114579/2009
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in Mrs E Irwin v Glasgow City Council and Cordia (Services) LLP: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67d2c427886e7770c211e071/Mrs_E_Irwin_v_Glasgow_City_Council___Cordia__Services__LLP_-xx-xxxx-xxxx_-_Judgment.pdf).
Ukraine: country policy and information notes
Source: gov.uk (2025-10-01)

Guidance used by UK Visas and Immigration to make decisions in asylum and human rights applications.

Country policy and information notes (previously known as country information and guidance reports) are used by UK Visas and Immigration officials to make decisions in asylum and human rights applications.

The notes also give information on asylum seekers’ countries of origin.
Mr W Grey v Anpero Capital Ltd: 2212804/2023
Source: gov.uk (2025-04-17)

Employment Tribunal decision.

Read the full decision in Mr W Grey v Anpero Capital Ltd: 2212804/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67ff9891694d57c6b1cf8dfd/Mr_W_Grey_v_Anpero_Capital_2212804.2023.pdf).
Mr F Newby v Halfords Autocentres Ltd: 3302052/2025
Source: gov.uk (2025-09-03)

Employment Tribunal decision.

Read the full decision in Mr F Newby v Halfords Autocentres Ltd: 3302052/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68b5a71f536d629f9c82a968/Mr_F_Newby_v_Halfords_Autocentres_LTD__3302052.2025__Partial_Strike_Out_Judgment.pdf).
Universal Credit statistics: background information and methodology
Source: gov.uk (2025-11-11)

Information about Universal Credit statistics methodology including the purpose, source, definitions and limitations of the statistics covered.

The Universal Credit statistics (https://www.gov.uk/government/collections/universal-credit-statistics) show how many people have claimed, started and are currently on Universal Credit. The statistics also show how many households are on Universal Credit.
K Taylor v Madginford Primary School and Kent County Council: 2306716/2020
Source: gov.uk (2025-09-05)

Employment Tribunal decision.

Read the full decision in K Taylor v Madginford Primary School and Kent County Council: 2306716/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68b84b2ab0a373a01819fda3/K_Taylor_v_Madginford_Primary_School__and_Kent_County_Council_2306716-2020_so_jud_pub.pdf).