theodi/ndl-core-corpus huggingface dataset:
COM100001 - Penalties: late delivery of returns: introduction
Source: gov.uk (2025-10-13)


A company that fails to deliver its return by the filing date is normally liable to penalties under Paragraphs 17 and 18 Schedule 18 Finance Act (FA) 1998. The amount of the penalty depends on the date that the company delivers the return.

These penalties are defined in Paragraphs 17 and 18 FA 1998 as flat-rate or tax-related.

You charge penalties by determination, under Section 100 Taxes Management Act 1970. Anyone with the Technical Caseworker, CT Co-ordinator or Clerical Support role can determine penalties. In most cases, COTAX calculates and issues penalty determinations automatically.

COTAX provides support for late-filing penalties only. It does not cater for other types of penalties, such as those which may be due if a company fails to give notice of chargeability.
Harbourplace 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 Harbourplace 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 Harbourplace 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.
INTM489230 - The Unassessed Transfer Pricing Profits Process: Interaction with Corporation Tax Framework
Source: gov.uk (2025-12-04)


UTPP will apply to accounting periods beginning on or after 1 January 2026. This guidance will be updated with detailed examples by 1 January 2026. For earlier accounting periods please use the diverted profits tax guidance at INTM489500 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm489500)

UTPP is charged via a standalone assessment process, so the company’s tax return is not amended when a UTPP assessment is made.

As a result the legislation is able to give the company an additional opportunity to amend its tax return so that it more fully reflects the transfer pricing requirement. This means that some, or all of the unassessed transfer pricing profits are included in the company tax return and charged to corporation tax at the underlying rate. Any amendment should be made to the best of the company or agent’s information and belief. Where a company amends its tax return, HMRC will review the assessment and reduce or withdraw it accordingly. For more information, see INTM489260 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm489260).

Losses

In some circumstances, the failure to reflect the transfer pricing in the company’s tax return will have created or increased a loss in that accounting period.

Where a UTPP assessment has been made, then because the tax return is not amended any losses brought into account in the tax return remain eligible for loss relief in the usual way.

The way that unassessed transfer pricing profits are charged to tax at the UTPP rate in S217(4) prevents any losses from being used to relieve unassessed transfer pricing profits, see INTM489125 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm489125).

TIOPA10/S217L

Where a designated officer:
- assesses a company’s unassessed transfer pricing profits for an accounting period, and
- there is an open enquiry into the company tax return for that period
A partial or final closure notice cannot be issued in relation to that enquiry during the period for amendments. It's therefore important that clear notes are made on COTAX and CRMM/ Caseflow when a UTPP assessment is issued, highlighting that a closure notice cannot be issued during this period.

This means that if a company applies to the tribunal for a direction for HMRC to issue a closure notice, any direction has no effect until the period for amendments has ended.

The period for amendments may be ended early by mutual agreement as set out in INTM489255 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm489255).

If a closure notice is issued in relation to the enquiry after the end of the period for amendments, that notice may not include any unassessed transfer pricing profits which remain chargeable in the UTPP assessment. This ensures that the company does not suffer from double taxation.
SPM167900 - Statutory Neonatal Care Pay (SNCP) - general information: Relevant Week
Source: gov.uk (2025-04-04)


The qualifying week for SNCP will align with that of other statutory payments (SP), if the employee is already receiving another SP.

However, if the employee isn’t entitled to any other statutory payment, the ‘relevant week’ is the week immediately before the week the child went into neonatal care
Teacher misconduct panel outcome: Mr Nicholas Smith
Source: gov.uk (2025-05-09)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Mr Nicholas Smith

Location teacher worked: Nottinghamshire, East Midlands

Date of professional conduct panel: 28 April to 29 April 2025

Outcome type: no order made

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Nicholas Smith, formerly employed in Nottinghamshire, East Midlands.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
SAM1100 - Amend payment: claim to adjust payments on account: rules for calculating payments on account
Source: gov.uk (2025-11-25)


The rules below describe the statutory basis for calculating payments on account (PoA).

Calculation of payments on account

The calculated PoA are half the previous year’s Tax and NIC liability after the deduction of any
- Capital Gains Tax
- Tax deducted at source
- Underpayment transferred to COP
- SA student loan and/or PGL repayments
- Class 2 NICs
Payments on Account are calculated and created automatically when
- The return is captured for the preceding year unless the record is dormant, see section ‘Maintain Taxpayer Record’ SAM101000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam101000) onwards’, or
- A Determination, Revenue amendment (SAM21020 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam21020)) or Jeopardy amendment (SAM21010 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam21010)) is made for the preceding year
Manual procedures exist for creating PoA when an SA year is included in a contract settlement (SAM31060 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam31060)) or where a discovery assessment is raised. For more information see business areas ‘Compliance’ (SAM31000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam31000)) and ‘Assessments’ (SAM20000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam20000) and SAM21000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam21000)) respectively.

Notes:

1.

The calculated PoA are the most a taxpayer can be expected to pay on account of the final liability for the tax year. There are some exceptions (SAM1010 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam1010)) where PoA are not required.

2.

The tax and NIC split is not identified on the taxpayer record and is not required for the purposes of collecting payments on account.

3.

Payments on account are not set up where the Last SA Return Required for Year Ending 5th April field is set to the previous year or all the liability for the previous year is coded out.

4.

Any amounts held over, either formally or informally, are ignored and only the collectible amount(s) are used to calculate the payments on account.

5.

Any odd 1p is loaded on the second PoA.
BLM31205 - The tax benefits of operating leasing: operating leases that function as loans: introduction
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.

Finance leasing cash flows are predictable and lend themselves ideally to computer analysis using net present value analysis in one form or another, see BLM30400 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm30400).In contrast, a typical operating lessor has to make normal business judgments - how often will they hire out the asset over its life, what charges will the market bear in the future and how fast will the asset wear out or become obsolete? In such circumstances a net present value analysis is not a great deal of help. See BLM11215 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm11215) onwards for more on operating leases generally.

However, in accountancy terms an operating lease is simply a lease that is not a finance lease and, in the right circumstances, the rentals can be calculated in much the same way as they can for a finance lease, see BLM31210 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm31210).
Environmental permits: when and how you are charged
Source: gov.uk (2025-09-22)

How the Environment Agency charges for activities that need an environmental permit and the charges you must pay.

Guidance on charges for:
- permit application
- varying a permit
- transferring a permit
- surrendering a permit
- annual subsistence charges
This document gives information on how to pay.

You should also read the document Environmental permits and abstraction licences: tables of charges (https://www.gov.uk/government/publications/environmental-permits-and-abstraction-licences-tables-of-charges) which explains the legal basis for the Environment Agency’s charges. It also gives the:
- application charge tables for environmental permits
- subsistence charge tables for environmental permits
- miscellaneous environmental permitting charge tables
Contact the Environment Agency if you are not sure which charge applies to your operations.

General enquiries

National Customer Contact Centre PO Box 544RotherhamS60 1BY

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

Telephone 03708 506 506

Telephone from outside the UK (Monday to Friday, 8am to 6pm GMT) xx-xxxx-xxxx

Monday to Friday, 8am to 6pm.
Key stage 2 tests: 2025 scaled scores
Source: gov.uk (2025-07-08)

You can use these tables to convert raw scores to scaled scores for the 2025 key stage 2 (KS2) national curriculum tests.

You can use these tables to convert raw scores to scaled scores for the 2025 KS2 national curriculum tests.

A scaled score between 100 and 120 shows the pupil has met the expected standard in the test. The lowest scaled score that can be awarded on a KS2 test is 80. The highest score is 120.

Pupils need to have a raw score of at least 3 marks to be awarded the minimum scaled score.

For further information, please also refer to our guidance on understanding scaled scores at KS2 (https://www.gov.uk/guidance/understanding-scaled-scores-at-key-stage-2).
Generic guidance for DWP providers
Source: gov.uk (2025-07-30)

This guidance is for providers of all DWP employment-related programmes. It is also known as the framework generic provider guidance.

This provider guidance provides requirements and background information for all Department for Work and Pensions (DWP) employment-related programmes.

Guidance about specific programmes can be found in the DWP programme specific provider guidance (https://www.gov.uk/government/collections/dwp-provider-guidance).
Maternity Services Monthly Statistics, Final July 2025, Provisional August 2025, official statistics
Source: gov.uk (2025-10-23)

Monthly publication of statistics from the Maternity Services Data Set.

This report on NHS-funded maternity services in England uses data submitted to the Maternity Services Data Set (MSDS). The MSDS has been developed to help achieve better outcomes of care for mothers, babies and children.

The MSDS is a patient-level ‘secondary uses’ data set that re-uses clinical and operational data for purposes other than direct patient care, such as commissioning and clinical audit. It captures key information at each stage of the maternity service care pathway in NHS-funded maternity services, such as those provided by GP practices and hospitals. The data collected include mother’s demographics, booking appointments, admissions and re-admissions, screening tests, labour and delivery along with baby’s demographics, diagnoses and screening tests.

For each publication, the following analysis files are published within the zip file ‘Additional experimental analysis using MSDS data’ for the relevant month due to low data quality and completeness: •Delivery method by previous births •Delivery method by Robson group •Smoking status at delivery (for births one month earlier) •Postpartum haemorrhage and other maternal critical incidents (for births one month earlier) •Antenatal pathway level •Births without intervention.

Each zip file also includes a spreadsheet bringing together counts relating to 11 of the 14 Clinical Quality Improvement Metrics that form part of NHS England’s Maternity Transformation Programme.
Civil penalties under the Renters' Rights Act 2025 and other housing legislation
Source: gov.uk (2025-11-13)

This guidance covers the Protection from Eviction Act 1977, Housing Act 1988, Housing Act 2004, Housing and Planning Act 2016, and Renters’ Rights Act 2025.

This guidance is for local authorities in England who are issuing civil penalties for relevant housing offences.

A civil penalty is a financial penalty imposed by a local authority on an individual or an organisation.
IAA newsletter: October 2025
Source: gov.uk (2025-10-28)

Our newsletter will be published quarterly, and all stakeholders are welcome to sign up to receive the latest edition straight to their inbox.

In the October 2025 edition, you’ll find:

An update on the Immigration Services Commissioner role

A warm welcome to our new Head of Sector Development

Revised guidance on the Law Society’s Immigration and Asylum Law Accreditation

A chance to share your feedback on our online forms service

To receive future editions straight to your inbox, sign up to our mailing list (https://forms.office.com/Pages/ResponsePage.aspx?id=9lqd6kvgAUyzKqjHRotXSJMOWlIana9FlOTzFMAawidURDI0T0o5RE9YUzAxTU0xVU5MSlVPNU1NWS4u).
Tackling fraud, bribery and corruption in the Ministry of Justice
Source: gov.uk (2025-08-01)

How to report suspected fraudulent activity in the Ministry of Justice and find out what action we can take.

Fraud, bribery and corruption is unacceptable. It affects the ability of the Ministry of Justice (MOJ) to deliver its responsibilities for protecting and advancing the principles of justice. Where fraud, bribery and corruption occur, resources and finances are wrongfully diverted from their intended purpose.

All MOJ employees are required to act honestly, with integrity and to safeguard the public service delivery for which they are responsible. MOJ will not tolerate fraud, bribery or corrupt practices and will always strive to respond robustly to reported matters.

How to report fraud, bribery or corruption.

For matters relating to MOJ, Criminal Injuries Compensation Authority, Office of the Public Guardian or any of its Arm’s Length Bodies:

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

For matters relating to Legal Aid Agency (LAA):

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

For matters relating to HM Courts and Tribunals Service (HMCTS):

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

For matters relating to Fraud or Bribery in HM Prisons and Probation Service (HMPPS):

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

For matters relating to corruption: xxx@xxx.xx (mailto:xxx@xxx.xx)

You can also call the HMPPS Integrity Line on xx-xxxx-xxxx or report your suspicions using the online Integrity Line Portal (https://forms.theiline.co.uk/hmppsintegrityline)

Alternatively, you can report your suspicions anonymously for any organisation across MOJ by completing the Reporting Fraud form (https://reporting-fraud.form.service.justice.gov.uk).

All matters received will be treated discreetly, in confidence and in accordance with MOJ’s Counter Fraud policy.
M Paul v Koncept Hair and Beauty: 3305994/2024
Source: gov.uk (2025-04-08)

Employment Tribunal decision.

Read the full decision in M Paul v Koncept Hair and Beauty: 3305994/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67ee7560199d1cd55b48c730/M_Paul_v_Koncept_Hair_and_Beauty_3305994.2024_FMH_Judgment.pdf).
UN Human Rights Council 58: UK Statement for the Item 2 General Debate
Source: gov.uk (2025-03-03)

UK Statement at the 58 Human Rights Council for the Item 2 General Debate. Delivered by UK Ambassador for Human Rights to the UN, Eleanor Sanders.

Thank you, Mr Vice President.

And thank you for your update, High Commissioner.

First of all, we share your concern at Thailand’s decision to deport forty Uyghurs to China. We urge China to ensure they are treated in accordance with international standards.

Mr Vice President,

Sudan’s people have suffered enough. This Council’s Fact-Finding Mission has reported appalling violence: women raped and sexually abused, people executed because of their ethnicity, children recruited as soldiers, and heavy artillery shelling including in civilian areas. All parties must adhere to their obligations to protect civilians and perpetrators of atrocities must be held accountable.

We commend DRC for its engagement with the Council and urge all parties to act in accordance with international law.

In Venezuela, civil society and independent media are targeted and political opposition face severe restrictions. We call on the authorities to immediately and unconditionally release those arbitrarily detained.

And in Guatemala, the continuing persecution of justice officials linked to the fight against corruption is deeply concerning and must stop.

Finally, Mr President,

The situation in Libya remains precarious, with armed groups and security actors operating with impunity. We urge all Libyan actors to comply with international law and engage in the UN-facilitated and Libyan-led political process in good faith.
MGN 591 (M+F) Amendment 3 provision of safe means of access
Source: gov.uk (2025-08-13)

This guidance advises on the need to ensure that there are safe means of access and the protective measures that can be taken to minimise risks.

Notice to all harbour authorities, shipowners, consultants, shipbuilders, ship designers, employers, masters, skippers and crew of fishing vessels and small vessels

This notice should be read in conjunction with the merchant shipping and fishing vessels (health and safety at work) regulations 1997 (S.I 1997/2962), MGN 587 (F) Amendment 1 ILO work in fishing convention health and safety responsibilities, MGN 533 (M) Amendment 3 means of access and the Codes of Safe Working Practices for Merchant Seafarers (COSWP) and the Codes of Practice for the Safety of Fishing Vessels and replaces MGN 591 (M+F) Amendment 2.
Patriot Events, Marketing & Productions (UK & US) 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 Patriot Events, Marketing & Productions (UK & US) 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 Patriot Events, Marketing & Productions (UK & US) 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
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Apprenticeships: January 2025
Source: gov.uk (2025-01-30)

Statistics on apprenticeships in England from August to October 2024.

These apprenticeship statistics for England cover the first quarter of the 2024 to 2025 academic year, August to October 2024.

The statistics cover learners aged 16 and over.

This release also includes official statistics covering:
- the apprenticeship service
- the Find an apprenticeship (https://www.gov.uk/apply-apprenticeship) service
Application by site owner or occupier for determination of new level of pitch fee: Form PH9
Source: gov.uk (2025-04-07)

Site owners and occupiers can use this form to apply for determination of new level of pitch fee.

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Mr J Mangrola v The Home Office: 3300775/2021
Source: gov.uk (2025-09-15)

Employment Tribunal decision.

Read the full decision in Mr J Mangrola v The Home Office: 3300775/2021 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/623c899b8fa8f540e99d9bd5/Mr_J_Mangrola_v_The_Home_Office_-_3300775-2021-_Judgment.pdf).

Read the full decision in Mr J Mangrola v The Home Office: 3300775/2021 - Reasons (https://assets.publishing.service.gov.uk/media/651d50d86a6955000d78b2ba/Mr_J_Mangrola_v_The_Home_Office_3300775.2021_written_reasons.pdf).

Read the full decision in Mr J Mangrola v The Home Office: 3300775/2021 - Reconsideration (https://assets.publishing.service.gov.uk/media/680f4cf7faff81833fcae92b/Mr_J_Mangrola_v_The_Home_Office_3300775.2021_Reconsideration_Judgment.pdf).

Read the full decision in Mr J Mangrola v The Home Office: 3300775/2021 - Reconsideration (https://assets.publishing.service.gov.uk/media/68c044eceeb238b20672a8cb/Mr_J_Mangrola_v_The_Home_Office_3300775.2021_2nd_Reconsideration_Judgment.pdf).
RFIG30110 - Residence for tax years before 2013-14: Leaving the United Kingdom: What this chapter is about
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards

This chapter tells you how to deal with individuals who are leaving the UK.

An individual may leave the UK to emigrate abroad. This would mean that they leave, set up home elsewhere, and substantially cut their ties to the UK. Some individuals may leave for shorter periods, for occasional residence abroad, or with no settled purpose.

The act of leaving the UK does not necessarily make an individual not resident and not ordinarily resident. Whether an individual has been living here permanently or only for a short time when they leave it may be that they could remain resident in the UK - even if they become resident in another country under that country’s rules.

Leaving the UK permanently or indefinitely

Leaving the UK ‘permanently’ means that the individual is leaving the country to live or work abroad and will not return here to live. Leaving ‘indefinitely’ means that they are leaving to live or work abroad for a long time (at least three years) but they might eventually return to live here, although they may not currently have plans to do so.

Leaving the UK for full-time employment abroad

UK tax law does not give a definition of full-time employment and so the decision on whether an individual is employed full-time abroad will depend on the particular circumstances of each case.

If an individual says that they are working abroad full-time we would expect that they would be able to show their employment
- has a standard pattern of hours which can be compared to a typical UK working week, or
- if their employment does not have a formal structure or a fixed number of working days, it can, by looking at the local conditions and practices of the particular occupation, be compared to similar full-time employment in the country where they are working.
Leaving the UK for shorter periods of time

An individual will still be treated as resident in the UK if they leave the UK for occasional residence abroad only. Occasional residence means they have no settled purpose for a continuing absence from the UK.

‘Occasional’ does not mean that the absence is a one off or for a short period only. Business trips abroad or regular extended holidays are examples of occasional residence abroad. This type of absence would not stop an individual from being resident and ordinarily resident in the UK, as they have not made a definite break from the UK.
Mr M Comb v Sunderland GP Alliance: 6016558/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr M Comb v Sunderland GP Alliance: 6016558/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6842c5300392ed9b784c00fa/Mr_M_Comb_v_Sunderland_GP_Alliance_6016558-24__Judgment.pdf).
Flat 6, 1 Earls Terrace , London, W8 6LP: LON/00AW/F77/2024/0232
Source: gov.uk (2025-01-08)

Residential Property Tribunal Decision of Mr Ian B Holdsworth and Mr Nat Miller on Date 14 October 2024

Read the full decision in Flat 6, 1 Earls Terrace , London, W8 6LP: LON/00AW/F77/2024/0232 (https://assets.publishing.service.gov.uk/media/6723aef4c3b359df505655a8/Decision-_Flat_6__1_Earls_Terrace___London__W8_6LP.pdf). Read the summary reasons in Flat 6, 1 Earls Terrace , London, W8 6LP: LON/00AW/F77/2024/0232 (https://assets.publishing.service.gov.uk/media/6723af1d59832068128c1e21/Summary_reasons_-_Flat_6__1_Earls_Terrace___London__W8_6LP.pdf).
Mr R Smith v SBFM Group Ltd and Atlas Facilities Management Ltd: 2600705/2024
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Mr R Smith v SBFM Group Ltd and Atlas Facilities Management Ltd: 2600705/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67e2a2e45698d84e39cfdab1/Mr_R_Smith_v_SBFM_Group_Limited___Atlas_Facilities_Management_Limited_2600705.2024_Judgment.pdf).
Sellafield Ltd (HO)
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 Sellafield Ltd (HO) 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 Sellafield Ltd (HO) 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.
BIM72025 - Cash basis: receipts: value of trading stock on cessation of trade, value of work in progress on cessation of profession or vocation
Source: gov.uk (2025-04-07)


S97A ITTOIA 2005, S97B ITTOIA 2005

If a person to whom cash basis applies for a tax year permanently ceases carrying on a trade in that tax year, the value of any trading stock at the time of cessation is brought into account as a receipt.

The value is to be determined on a basis that is just and reasonable in all the circumstances. For example, this might be the cost or net realisable value of the stock at the date of cessation.

There is no requirement to bring a receipt into account where there is a change in the persons carrying on a trade and a person carrying it on immediately before the change continues to carry it on after the change (for example, where there is a change in the partners in a partnership).

For a person carrying on a profession or vocation, the value of any work in progress at the time of cessation is brought into account in the same way as trading stock for a trader.
32 Angelina House, Goldsmith Road, London SE15 5UB - LON/00BE/HMF/2024/0191
Source: gov.uk (2025-03-20)

First Tier Tribunal - Final Reason Decision of Judge M Jones and Ms S Coughlin MCIEH

Read Final Reason Decision in 32 Angelina House, Goldsmith Road, London SE15 5UB - LON/00BE/HMF/2024/0191 (https://assets.publishing.service.gov.uk/media/67d2c0b84a7430093f11e06a/32_Angelina_House_-__decision_FINAL.pdf)
Vigo IT 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 Vigo IT 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 Vigo IT 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
RFIG20540 - Statutory Residence Test (SRT): The ties test: Full-time education of children and the family tie
Source: gov.uk (2025-04-04)


The individual will not have a family tie with a child who:
- is UK resident
- is under 18 years of age
- is in full-time education in the UK at any time in the tax year
- would not be UK resident if the time spent in full-time education in the UK was disregarded, and
- spends fewer than 21 days in the UK outside term-time
Term-time includes half-term breaks, and any other breaks when teaching is not provided, such as inset days.

Full-time education in the UK means full-time education at a university, college, school or other educational establishment in the UK. Time spent in full-time education in the UK means time spent in the establishment during term-time.

Example

Yok Lin attends boarding school in the UK. Term dates are:
- Saturday 6 April to Friday 5 July
- Sunday 3 September to Friday 15 December
- Sunday 7 January to Friday 23 March
- Sunday 15 April to Friday 6 July
She remains in the UK for the half-terms, staying with various friends and relatives, returning to the family home in Thailand during Christmas and Easter holidays. She spends 2 weeks of the summer break with her friends, travelling home to Thailand on 21 July.

As Yok Lin is only in the UK for 14 days outside term-time, her parents will not have a family tie with Yok Lin for the purposes of the SRT.

﻿
WYCA: CRSTS annual report 2023 to 2024
Source: gov.uk (2025-03-17)

West Yorkshire Combined Authority's City Region Sustainable Transport Settlement (CRSTS) annual report for 2023 to 2024.

This document provides a progress update on West Yorkshire Combined Authority’s (WYCA) City Region Sustainable Transport Settlement (CRSTS) programme between 2023 to 2024.

WYCA submitted this report to DfT in May 2024, before the change of government and significant updates to the CRSTS programmes.

CRSTS provides funding for local transport networks to 8 city regions across England through 5-year settlements. See CRSTS: confirmed delivery plans and funding allocations (https://www.gov.uk/government/publications/city-region-sustainable-transport-settlements-confirmed-delivery-plans-and-funding-allocations) for more information.
CH61141 - Penalties for failure to file on time: rules for specific taxes: excise duty – excise goods for use on ship, aircraft or train as stores: overview
Source: gov.uk (2025-08-06)


The penalty rules for failure to file a return for excise duty in respect of goods for use on a ship, aircraft or train as stores start for returns due on or after 1 April 2015.

To decide whether a person is liable to a penalty you need to know the date the event or journey took place.

The due date for filing a return for duty on goods consumed on a domestic cruise or during an event in port is no later than the 15 day of the following month in which the event or journey takes place. If the 15 day falls on a non-business day, the return must be made no later than the last business day before the 15 day.

For the types of penalties for failure to file on time, see CH62080 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch62080).

SI 2015/368

FA09/SCH55

FA14/SCH21
HR Employment Bureau 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 HR Employment Bureau 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 HR Employment Bureau 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: Newborn 0-3 Month Hooded Teddy Bear Baby Sleeping Bag sold via eBay (2503-0100)
Source: gov.uk (2025-03-28)

Product Safety Report for Newborn 0-3 Month Hooded Teddy Bear Baby Sleeping Bag sold via eBay presenting a serious risk of suffocation.

Summary

Product: Newborn 0-3 Month Hooded Teddy Bear Baby Sleeping Bag sold via eBay

Hazard: The product presents a serious risk of suffocation as the product has a hood. If a baby is placed inside a hooded sleeping bag and left unattended, the baby’s natural movement may cause the hood to cover the head/face.

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

Product information

Hazard

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

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

Corrective action

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

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

Additional information

PSD notification number: 2503-0100

Notified by: Office for Product Safety and Standards