theodi/ndl-core-corpus huggingface dataset:
CH228370 - How to do a compliance check: information powers: excise information notice: where and when documents should be produced
Source: gov.uk (2025-12-05)


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.

You will sometimes ask for documents to be provided electronically. However, you will often need to see the original hard-copy document. If this is the case, then you can, but do not have to, specify in the notice where documents are to be produced. You could leave that decision until after the notice has been issued.

You cannot specify a place that is used solely as a dwelling.

You should accept a place chosen by the recipient if it is reasonable and practical. This means that if the person makes a reasonable request to produce a document at their own or another’s premises you should normally agree.

It is not reasonable for the person to suggest production of a document at an unsocial hour of the day or in an unreasonable location.

You must explain and have a good reason why a time and place suggested by the recipient of the notice is not reasonable before specifying an alternative.

You can accept delivery of the document to any HMRC office as an alternative to production at the agreed or specified place.

If you do not agree a reasonable place, you can specify a reasonable place where the document is to be produced, either in the notice when it is issued or afterwards.

When a document is produced to you, or you inspect it, you can:
- take a copy of it,
- make an extract from it, or
- remove it, see CH23300 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23300)
Mike McMahon
Source: gov.uk (2025-04-01)

Mike McMahon was appointed as the Independent Adjudicator for the Adjudicator’s Office in October 2023. Mike was in post as the Adjudicator’s Office Head of Office from September 2020. Prior to this, he worked for the Financial Ombudsman Service where he held a number of technical and operational roles including Head of Quality Assurance and oversight of the technical Learning and Development department. Mike spent 9 years as an ombudsman, investigating and issuing legally binding decisions on financial services complaints. He also managed a team of junior ombudsman and provided technical training for the ombudsman panel. Mike’s previous roles within the Adjudicator’s Office can be found in the section below.

Mike McMahon was appointed as the Independent Adjudicator for the Adjudicator’s Office in October 2023.

Mike was in post as the Adjudicator’s Office Head of Office from September 2020. Prior to this, he worked for the Financial Ombudsman Service where he held a number of technical and operational roles including Head of Quality Assurance and oversight of the technical Learning and Development department.

Mike spent 9 years as an ombudsman, investigating and issuing legally binding decisions on financial services complaints. He also managed a team of junior ombudsman and provided technical training for the ombudsman panel.

Mike’s previous roles within the Adjudicator’s Office can be found in the section below.
Customs Technical Handbook - Authorised Economic Operator (AEO)
Source: gov.uk (2025-07-17)

Information on Authorised Economic Operator (AEO)

Help make this customs technical handbook better. You can help HMRC improve this product by completing our Customs Technical Handbook - Authorised Economic Operator (AEO) survey (https://forms.office.com/e/wsqKzML8DA). Rate the product, suggest changes or request other content or links to include.
Promoting grain storage in Burundi
Source: gov.uk (2025-04-16)

Examines Burundi's grain storage challenges.

Abstract

The author examines Burundi’s grain storage challenges and advocates for policies to improve local storage through stronger cooperatives, enhanced public facilities, and guidance for farmers on storage options. The paper concludes by addressing potential obstacles like farmer engagement and government collaboration.

This is an output of the Structural Transformation and Economic Growth (STEG) programme.

Citation

Naso P. ‘Promoting grain storage in Burundi’ STEG Ideas for Transformation (I4T) 005, March 2025

Links

Promoting grain storage in Burundi (https://steg.cepr.org/publications/promoting-grain-storage-burundi)
Mr E Moore v Chatloop Ltd: 6005466/2025
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr E Moore v Chatloop Ltd: 6005466/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68483c29944a600f13bcb897/Mr_E_Moore_v_Chatloop_Ltd_-_6005466_2025_-_Judgment.pdf).
Miss J Ayeni-Stevens v White Cube Art Ltd: 2304105/2023
Source: gov.uk (2025-11-11)

Employment Tribunal decision.

Read the full decision in Miss J Ayeni-Stevens v White Cube Art Ltd: 2304105/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/690e08db896fad804b050fa7/Miss_J_Ayeni-Stevens_v_White_Cube_Art_Limited_2304105-2023_Judgment_xx-xxxx-xxxx.pdf).

Read the full decision in Miss J Ayeni-Stevens v White Cube Art Ltd: 2304105/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/66d6d5566eb664e57141db75/Miss_J._Ayeni-Stevens_v_White_Cube_Art_Limited_2304105-2023_Judgment_on_Application_For_Reconsideration.pdf).
Complaints procedure
Source: gov.uk (2025-01-13)

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

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

Complaints, feedback and suggestions on consular services

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

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

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

Customer research

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

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

Passports

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

Visas

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

Or if you have a query or feedback on UK visa services provided in Vietnam, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
British High Commission Banjul
Source: gov.uk (2025-11-21)

The British High Commission in The Gambia maintains and develops relations between the UK and The Gambia.

Find out more on our UK and The Gambia news page (https://www.gov.uk/world/gambia/news). We provide services to British nationals living in and visiting The Gambia. You can access UK government services while in The Gambia (https://www.gov.uk/government/world/the-gambia).

If you’re travelling in The Gambia, see The Gambia travel advice (https://www.gov.uk/foreign-travel-advice/the-gambia).

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/the-gambia/british-high-commission-banjul)

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 (https://www.gov.uk/renew-adult-passport) in time to travel.

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/the-gambia/british-high-commission-banjul).

Other consular services

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Syracuse Managed Solutions 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 Syracuse Managed Solutions 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 Syracuse Managed Solutions 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.
NAC v Disclosure and Barring Service: [2025] UKUT 304 (AAC)
Source: gov.uk (2025-09-29)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 8 September 2025.

Read the full decision in UA-xx-xxxx-xxxx-V (https://assets.publishing.service.gov.uk/media/68da4474ef1c2f72bc1e4b3e/UA-xx-xxxx-xxxx-V.pdf).

Judicial Summary

Summary: Safeguarding Vulnerable Groups (65.8 – Proportionality)

Safeguarding Vulnerable Groups Act 2006 - section 4(2)(a) – limited case put to Upper Tribunal – Upper Tribunal considered for itself whether decision was proportionate and decided that it was.

Summary: Safeguarding Vulnerable Groups (65.9 – Finding of fact)

Safeguarding Vulnerable Groups Act 2006 - section 4(2)(b) – Upper Tribunal heard evidence from appellant and made its own assessment of the evidence as a whole – no mistake found.
Hillsborough Law Bill
Source: gov.uk (2025-09-16)

The government has introduced the Public Office (Accountability) Bill, known as the Hillsborough Law, into Parliament.

The Public Office (Accountability) Bill – otherwise known as the Hillsborough Law – introduced to Parliament today (16 September) places a new legal duty on public servants to act truthfully and fully support investigations into the state, ensuring wrongdoing is not concealed and delivering justice for victims.

It also replaces the current Misconduct in Public Office offence which more clearly uphold the high standards the public rightly expect of officials, with tough sanctions including time behind bars for those who fall short.

Bereaved families will benefit from the largest expansion in legal aid for a decade, providing non-means-tested legal help and representation for inquests. There will also be a new duty on public authorities to ensure any spend on legal advice and representation at inquests is necessary and proportionate. The duty will also guide the conduct of lawyers at the Coroner court ensuing families are always treated with sensitivity and respect.
Thermo Fisher Scientific Holdings Europe 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 Thermo Fisher Scientific Holdings Europe 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 Thermo Fisher Scientific Holdings Europe Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
SJG International 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 SJG International 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 SJG International Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Product Safety Report: WITUSE Water Beads sold via Grandado (2510-0203)
Source: gov.uk (2025-11-12)

Product Safety Report for WITUSE Water Beads presenting a serious asphyxiation.

Summary

Product: WITUSE Water Beads sold via Grandado

Hazard: The product presents a serious risk of asphyxiation because if the product is swallowed in its hydrated form it can block a young child’s airway.

Corrective action: Consumers should keep this product out of the reach of young children and contact the distributor they purchased from for redress. The listing has been removed from the online marketplace (Grandado).

Product information

Hazard

The product presents a serious risk of asphyxiation because if the product is swallowed in its hydrated form it can block a young child’s airway.

OPSS has published a Product Safety Alert for water beads, which can be accessed at: https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-alert-water-beads-psa7.

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

Corrective action

Consumers should keep this product out of the reach of young children and contact the distributor they purchased from for redress.

The listing has been removed from the online marketplace (Grandado).

Additional information

PSD notification number: 2510-0203

Notified by: Office for Product Safety and Standards
CTM36851 - Particular topics: transactions in securities: situations where clearance is unlikely to be given: examples
Source: gov.uk (2025-08-19)


Example 1

This example considers a reduction of share capital after an exchange of securities or capital reconstruction.

A Ltd has issued share capital of 100 £1 ordinary shares, 100 per cent owned by Ms Y.

Ms Y sets up a new company, B Ltd with one £1 ordinary subscriber share.

B Ltd acquires all the share capital of A Ltd from Ms Y and in exchange issues her with 99 new ordinary £1 shares. A Ltd is valued at £5million therefore the 99 new £1 ordinary shares are issued at a premium of £4,999,901.

Some time later B Ltd plans to reduce its share premium by £1million and repays that sum to Ms Y. Ms Y intends to treat the transaction as a part disposal of her shares in B Ltd and to declare a capital gain for tax purposes.

Where the sum of £1 million represents distributable assets of A Ltd or B Ltd, the transaction is unlikely to receive clearance because Ms Y would receive those assets without incurring an Income Tax charge. In these circumstances, where the amount of Capital Gains Tax paid is likely to be less than the corresponding Income Tax liability, there may be an Income Tax advantage and clearance is not likely to be given.

Example 2

This example considers connected party transactions.

C Ltd has issued share capital of 100 £1 ordinary shares. These are owned 50 per cent each by Mr and Mrs H.

Mr H decides he wants to cease working for C Ltd and wishes to dispose of his shares.

Mrs H sets up a new company D Ltd with one £1 ordinary subscriber share.

D Ltd acquires all the share capital of C Ltd and gives consideration to Mrs H comprising 99 newly issued £1 ordinary shares in exchange for her 50 shares in C Ltd. D Ltd gives consideration to Mr H comprising cash, loan notes or other form of debt.

Where the consideration received by Mr H is or represents assets available for distribution and the Income Tax which would be due on such a distribution exceeds any Capital Gains Tax he pays, clearance is unlikely to be given. There may be alternative transactions that could be used to get the same commercial outcome without obtaining an Income Tax advantage, for example C Ltd may be able to purchase Mr H’s shares when profits are available or they could be purchased by Mrs H personally.
Export rendered protein and rendered fats not intended for human consumption to Zambia: certificate 8891
Source: gov.uk (2025-02-07)

Apply online to export rendered protein and rendered fats not intended for human consumption to Zambia.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/67a5db19f425d97ff6c49876/8891NFG.pdf).

Download a specimen certificate Export rendered protein and rendered fats not intended for human consumption to Zambia: EHC 8891, version 1 (https://assets.publishing.service.gov.uk/media/67a5db0c9ea59546af0a8840/8891EHC_V1.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8891EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/67a5db19f425d97ff6c49876/8891NFG.pdf).

Download and fill in Export rendered protein and rendered fats not intended for human consumption to Zambia: EHC 8891, version 1 (https://assets.publishing.service.gov.uk/media/67a5db0c9ea59546af0a8840/8891EHC_V1.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Housing Benefit: statistics on speed of processing
Source: gov.uk (2025-10-29)

Speed of processing is a measure of the average time it takes to process a new Housing Benefit claim or a change of circumstance to an existing Housing Benefit claim.

This Department for Work and Pensions (DWP) quarterly publication provides statistics on Housing Benefit speed of processing statistics for new claims and changes of circumstances.

The following are included as additional tables for both new Housing Benefit claims and change of circumstance to existing Housing Benefit claims:
- the number of Housing Benefit claims processed
- the total number of processing days
- working age and pension age breakdown for new claims and existing claims covering from January 2024
Find details of future DWP statistics releases in the statistics release calendar (https://www.gov.uk/government/statistics/announcements?utf8=%E2%9C%93&organisations%5B%5D=department-for-work-pensions).

There is contact information and more about DWP statistics on the Statistics at DWP (https://www.gov.uk/government/organisations/department-for-work-pensions/about/statistics) page.
For the Fallen C.I.C
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 For the Fallen C.I.C 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 For the Fallen C.I.C 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.
CTM18450 - Shadow ACT: accounting periods to which the Regulations apply: company not a member of a group: later opt out
Source: gov.uk (2025-07-31)


A company may notify an officer of HMRC at any time in an accounting period that it wishes that accounting period to be its final accounting period and that it will not seek recovery of unrelieved surplus ACT in respect of any subsequent accounting period (later opt out).Where such a notification is made, the accounting period in which it is made is the final accounting period unless:
- there is an amount of surplus shadow ACT in respect of an accounting period beginning in the twelve months immediately following the end of the accounting period in which the notification is made or, if there is more than one, the latest accounting period, and
- that amount or part of it falls to be carried back to the accounting period in which the notification is made,
in which case, that accounting period is the final accounting period.

Example 1

The company’s total liability for the accounting period of twelve months ending on 31.12.2005 is £200,000 at 30 per cent. No distribution is made during the accounting period and there is no surplus shadow ACT brought forward. v There is unrelieved surplus ACT of £40,100. The company opts out during the period.Its total liability for the next accounting period ending on 31.12.2006 is £100,000 at 30 per cent. It makes a distribution of £80,000. The shadow ACT generated is £20,000, which matches its capacity in that period. There is no surplus shadow ACT so the final accounting period is that ending on 31.12.2005 and the unrelieved surplus ACT forgone is £100.

Example 2

The facts are the same as in Example 1 except that the distribution is £100,000.The shadow ACT is £25,000 and the capacity £20,000 so £5,000 falls to be carried back to the accounting period in which the notification was made.The final accounting period is the accounting period ending on 31.12.2006. The unrelieved surplus ACT that can be set against the CT liability for the accounting period ending on 31.12.2005 is £35,000. The unrelieved surplus ACT forgone is surplus ACT forgone is therefore £5,100.
J Ghale v Aroa Logistics Ltd: 6017603/2024
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in J Ghale v Aroa Logistics Ltd: 6017603/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/67e2cc2574e40de685195b68/J_Ghale_-_v_-_Aroa_Logistics_Ltd___6017603-2024_-_Judgment.pdf).
Company Names Tribunal decision: Axak Group Ltd
Source: gov.uk (2025-10-14)

Decision for applicant AXA against registration number 16209410, applicant successful.

Application number 5306

Applicant AXA objected to the name used by Axak Group Ltd under the Companies Act 2006.

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

Signed order

On the 6 October 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Axak Group Ltd is changed to 16209410, Ltd.
Product Safety Report: Earthsound Plush Bear (2510-0212)
Source: gov.uk (2025-11-03)

Product Safety Report for Earthsound Plush Bear presenting a serious risk of strangulation.

Summary

Product: Earthsound Plush Bear

Hazard: The bear features a decorative bow tie with ribbon strands exceeding safe length thresholds for children’s products.

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

Product information

Hazard

The bear features a decorative bow tie with ribbon strands exceeding safe length thresholds for children’s products. The elongated ribbon poses a serious risk of strangulation, particularly for infants and young children, due to potential entanglement around the neck during play, sleep, or accidental wrapping.

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

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2510-0212

Notified by: Local Authority Trading Standards
Mrs K Butcher v Suffolk County Council: 3305585/2024
Source: gov.uk (2025-05-29)

Employment Tribunal decision.

Read the full decision in Mrs K Butcher v Suffolk County Council: 3305585/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67ebea03632d0f88e8248b32/Mrs_K_Butcher_v_Suffolk_County_Council_3305585_2024_Judgment.pdf).

Read the full decision in Mrs K Butcher v Suffolk County Council: 3305585/2024 - Reasons (https://assets.publishing.service.gov.uk/media/682b2934256994af4172abd8/Mrs_K_Butcher_v_Suffolk_County_Council_3305585.2024_Reasons.pdf).
CH230310 - How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given at an inspection: before the inspection
Source: gov.uk (2025-12-05)


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

It will be rare and exceptional for an information notice to be given at an inspection. It will be rarer still for the notice to require production of a document that might be privileged. You should only give a notice if it is reasonable and proportionate to do so and the notice is given to address an identified risk. The notice should not be drawn widely, see CH229700 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch229700).

Before you do an announced inspection you may find it useful to discuss with the person the potential for privileged material to be required and how this will be dealt with. You may decide that it would be better to send your information notice rather than give the notice at an inspection.

You may decide to give an information notice during an inspection. For example, where you discover serious tax fraud and it would be reasonable and proportionate to secure documents immediately. A person may claim that documents required by your information notice are protected by legal professional privilege.

You should bear in mind that if documents you wish to see at an inspection are not on the premises being inspected it will not be possible to carry out the appropriate process.

You should prepare carefully for an inspection where there is likely to be privileged material. This would include taking:
- sufficient evidence bags
- seals and
- clean electronic media onto which records may be copied (you may want to check with the person before you arrive as to how data can be copied)
Where electronic material is likely to be inspected a Data Handling Specialist should go with you.

See CH230320 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch230320) for guidance on what the information notice should contain.
Quality standards: microbiology services
Source: gov.uk (2025-04-28)

An overview of quality standards at the UK Health Security Agency's microbiology services based in Colindale.

The UK Health Security Agency (UKHSA) microbiology services contain a number of laboratories and departments with a wide range of functions.

Laboratories in UKHSA Colindale fully comply with a wide range of accreditation or certification standards appropriate to the function of the department.
Mr J Grant v Network Rail Infrastructure Ltd: 6006346/2025
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in Mr J Grant v Network Rail Infrastructure Ltd: 6006346/2025 - Judgment (https://assets.publishing.service.gov.uk/media/69270ba52a37784b16ecf54d/Mr._J_Grant_v_Network_Rail_Infrastructure_Ltd_6006346-2025_Judgment.pdf).
Work Stress Management 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 Work Stress Management 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 Work Stress Management LTD recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Children’s social work workforce census: technical specification
Source: gov.uk (2025-11-25)

Specification on the scope and business rationale of the children’s social work workforce census for 2024 to 2025 and 2025 to 2026.

These documents give technical information about submitting data for the 2024 to 2025 and 2025 to 2026 children’s social work workforce census. They describe the data items for collection in the census.

These documents are for software suppliers and users of local authority management information systems.

You should also read the common basic data set (CBDS) (https://www.gov.uk/government/publications/common-basic-data-set-cbds-database). This defines common data items used in management software and what we use in our data collections.

More guidance on submitting data for the children’s social work workforce census (https://www.gov.uk/guidance/childrens-social-work-workforce-census-guide-to-submitting-data) is available.
Pharos Emergency Response Services 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 Pharos Emergency Response Services 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 Pharos Emergency Response Services Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Cadets
- Armed Forces Day
We also pledge the following:

We will provide employment advice, guidance and networking introductions to service leavers in the sectors within which we operate

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.