theodi/ndl-core-corpus huggingface dataset:
VATREG25370 - VATREG25370 - Change of EDR in cases of Voluntary Registration
Source: gov.uk (2025-08-04)


There is no legal provision to amend an EDR once registered. A person registering for VAT must be fully aware of the implications and legal obligations of being registered. This includes accounting for VAT from the agreed date and being aware of the time limits relating to recovery of pre-registration VAT. We cannot amend an EDR solely due to a mistaken liability resulting from the chosen EDR.

However, there is leeway to retrospectively amend an EDR in exceptional circumstances. We may accept a request in these circumstances when it would be unreasonable not to do so. This is covered by the general provision of Sch 11(1) VATA 1994 which allows HMRC to take the action required for the collection and management of VAT.

A rejected request to amend under collection and management provisions does not carry a right of appeal.

An important notion to consider is that traders should have charged VAT from their EDR. Any change to the EDR will present difficulties with accounting procedures and may lead to the possibility of unjust enrichment. When assessing an EDR request, the test of any decision is that it is reasonable and proportionate in all the circumstances of the case.

It is important that you:
- look at each case on its own merits
- take account of all the relevant factors
- don’t allow irrelevant factors to prejudice your judgement
- weigh the impact (if any) granting the request would have on overall tax position against the impact refusing the request would have on the trader’s business.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Additionally, there will be circumstances in which you need to correct an EDR (rather than change an EDR at the trader’s request). These will occur when:
- there has been an element of Departmental error with regard to the EDR when the trader’s application was originally processed, or,
- we became aware that a trader should be registered from an earlier date.
It is important to ensure that there are no doubts as to the EDR requested by the trader when processing VAT 1 applications. As outlined in VATREG25200 (https://www.gov.uk/hmrc-internal-manuals/vat-registration-manual/vatreg25200), contact the trader if any information regarding the EDR needs clarification. The importance of this approach has been highlighted by the tribunal cases of AJ & AE Rowe t/a Arthurs (LON/95/423A), Simon Damels and Stuart Stevenson trading as Homeforce (LON/02/58), and Yee Mei Yeung (MAN/02/405) which the Department lost.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If external users wish to change their EDR, contact details can be found here. (https://www.gov.uk/find-hmrc-contacts/vat-registration-applications-and-changes)
British American Tobacco (UK) 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 British American Tobacco (UK) 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 British American Tobacco (UK) 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
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
A Buono v H A Khan and Infinity London PVT Ltd: 2200404/2024
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in A Buono v H A Khan and Infinity London PVT Ltd: 2200404/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/675fe9720fb02bbe4853ef3b/Alessandro_Buono_v_1._Haris_Aslam_Khan_2._Infinity_London_PVT_Ltd_-_2200404-2024.pdf).

Read the full decision in A Buono v H A Khan and Infinity London PVT Ltd: 2200404/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/6784e94bf041702a11ca0ec0/Alessandro_Buono_v_1._Haris_Aslam_Khan_2._Infinity_London_PVT_Ltd_-_2200404.2024_-_Reconsideration.pdf).
K McInnes v Amani Distribution Ltd: 2404875/2024
Source: gov.uk (2025-03-18)

Employment Tribunal decision.

Read the full decision in K McInnes v Amani Distribution Ltd: 2404875/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67d80c5479f0d993dfb11f49/Karen_McInnes_v_Amani_Distribution_Ltd_2404875_2024_.pdf).
CTM34300 - Residence: avoidance transactions: contents
Source: gov.uk (2025-08-11)


CTM34350

Introduction

CTM34360

Treasury consent

CTM34370

Treasury consent - pre-15/3/88

CTM34380

General consent

CTM34390

Special consent

CTM34400

Special consent - examples

CTM34410

Consent applications - guidance notes

CTM34420

Consent applications - report requested

CTM34430

Consent applications - when to make a report to Head Office

CTM34440

Consent does not determine residence

CTM34450

Capital movements - EC directive

CTM34460

District action

CTM34470

Text of new Treasury General Consents

CTM34480

Text of old Treasury General Consents

CTM34490

Text of Treasury notes for guidance

The above guidance applied to events taking place and transactions carried out before 1 July 2009. See now INTM700000 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm700000) onwards. The paragraphs have been deleted from the current version of the manual but an archive version may be obtained from BAI Technical).
Professionals in IT and engineering: review
Source: gov.uk (2025-05-28)

Migration Advisory Committee report on how companies use the immigration system to recruit information technology (IT) and engineering professionals.

This review was commissioned by the Home Secretary in August 2024. It considers:
- the types of roles in shortage
- causes of shortages including training, pay and conditions
- how the IT, telecommunications and engineering sectors have responded and adapted to these shortages
- the impact, if any, of being on the immigration salary list
- policies that could encourage these sectors to recruit from the domestic workforce
Triton Risk Management 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 Triton Risk Management 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 Triton Risk Management 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.
Mr L Akula v John Lewis plc and Others: 3203189/2024
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in Mr L Akula v John Lewis plc and Others: 3203189/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67daba56a87d546feeda0247/Mr_L_Akula_v_John_Lewis_Plc___Others_-_3203189_2022_-_Judgment.pdf).
Mr A J Akajioyi v Commissioner of the Police of the Metropolis: 2204881/2020 and 2203723/2021
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr A J Akajioyi v Commissioner of the Police of the Metropolis: 2204881/2020 and 2203723/2021 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/652565a0aea2d00013219b09/Mr_A_J_Akajioyi__vs_Metropolitan_Police_Service_Grievance_Team.pdf).

Read the full decision in Mr A J Akajioyi v Commissioner of the Police of the Metropolis: 2204881/2020 and 2203723/2021 - Remedy (https://assets.publishing.service.gov.uk/media/6628f4d6b0ace32985a7e63e/Mr_A_J_Akajioyi_v_Commissioner_of_the_Police_of_the_Metropolis_-_2204881-2020___2203723-2021.pdf).

Read the full decision in Mr A J Akajioyi v Commissioner of the Police of the Metropolis: 2204881/2020 and 2203723/2021 - Reasons (https://assets.publishing.service.gov.uk/media/67e125c40114b0b86e59f49b/Mr_A_J_Akajioyi_v_Commissioner_of_the_Police_of_the_Metropolis_-_2204881-2020___2203723-2021-_Written_Reasons.pdf).
Service Inquiry into the death of a Service Person discovered in their Single Living Accommodation at Larkhill on 15 December 2021
Source: gov.uk (2025-11-24)

The Service Inquiry report into the death of a Service Person discovered in their Single Living Accommodation at Larkhill on 15 December 2021.

This Service Inquiry report is republished on 24 November 2025 as further Reviewing Authority comment has been added following a Coroner’s Inquest and at the request of the Service Person’s family.

This report has been published to inform the military Chain of Command and the public of the findings of the inquiry and its recommendations to assist in improving inappropriate behaviour, culture of alcohol, mental health and welfare awareness and organisational structures.
Ms T Schofield v North Herts Council: 3310703/2023
Source: gov.uk (2025-05-07)

Employment Tribunal decision.

Read the full decision in Ms T Schofield v North Herts Council: 3310703/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/681a228534321d7b2d873ac2/Ms_T._Schofield_v_North_Herts_Council_3310703-2023.pdf).
IEIM8000565 - Transfers other than reportable retail payment transactions
Source: gov.uk (2025-11-04)


RCASPs must report two types of transfers of cryptoassets other than Reportable Retail Payment Transactions (RRPTs):
- Transfers to the cryptoasset user
- Transfers by the cryptoasset user
A transfer is a transaction that moves a relevant cryptoasset to or from a user’s wallet or account maintained by different RCASPs. It does not include internal transfers between wallets or accounts maintained by the same RCASP. Where a transfer by the cryptoasset user is to an external wallet address not known to be associated with another RCASP it is reported separately ( Transfers to external wallet addresses (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim8000585) ).

A transaction must be reported as a transfer if the RCASP cannot determine that it is an exchange transaction, based on the information available at the time. For example, where there is a sale of a cryptoasset for fiat, the RCASP only sees the cryptoasset being transferred, but not the fiat being transferred in exchange.
A&E attendances and emergency admissions for April 2025
Source: gov.uk (2025-05-15)

Monthly A&E performance and emergency admissions for all A&E types, including Minor Injury Units and Walk-in Centres.

The total number of attendances in the month for all A&E types, including Minor Injury Units and Walk-in Centres, and of these, the number discharged, admitted or transferred within four hours of arrival. Also included are the number of emergency admissions via A&E, and any waits of over four hours for admission following decision to admit. Data are shown at provider organisation level, from NHS Trusts, NHS Foundation Trusts, Primary Care Trusts and Independent Sector Organisations.

Official statistics are produced impartially and free from political influence.
DVLA annual report and accounts 2024 to 2025
Source: gov.uk (2025-07-21)

This explains the Driver and Vehicle Licensing Agency's performance, achievements and financial statements for the financial year 1 April 2024 to 31 March 2025.

The following includes some of DVLA’s achievements for 2024 to 2025 included in this year’s report. We:
- dealt with 99.4 million individual customer transactions, with 84% of this year’s transactions processed through our digital channels
- processed nearly 5 billion digital interactions
- collected £8.4 billion in Vehicle Excise Duty (VED)
- raised more than £274 million through the sale of personalised registrations
- issued 12.5 million driving licences and 17.9 million V5Cs
- made more than 832,000 medical licensing decisions, an increase of 15% from last year
- have had over 4 million customers sign up for a Driver and vehicles account
- answered 14 million queries through our Contact Centre
- retained our Customer Service Excellence standard for the 17th year
- recycled 79% of our waste, with less than 1% sent to landfill
- raised £31,716 for Alzheimer’s Society
Miss C Fulton v Greener Living Ltd (In Administration) and Secretary of State for Business and Trade: 1801618/2024
Source: gov.uk (2025-07-23)

Employment Tribunal decision.

Read the full decision in Miss C Fulton v Greener Living Ltd (In Administration) and Secretary of State for Business and Trade: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/687e23aa88c74f0fd15c969a/Miss_C_Fulton_V_Greener_Living_Ltd__In_Administration____Secretary_of_State_for_Business_and_Trade_-_xx-xxxx-xxxx.pdf).

Read the full decision in Miss C Fulton v Greener Living Ltd (In Administration) and Secretary of State for Business and Trade: xx-xxxx-xxxx - Certificate of Correction (https://assets.publishing.service.gov.uk/media/687e23d49914d1f63267c5d1/Miss_C_Fulton_V_Greener_Living_Ltd__In_Administration____Secretary_of_State_for_Business_and_Trade__-CERT_OF_CORRECTION-_xx-xxxx-xxxx.pdf).

Read the full decision in Miss C Fulton v Greener Living Ltd (In Administration) and Secretary of State for Business and Trade: xx-xxxx-xxxx - Corrected Judgment (https://assets.publishing.service.gov.uk/media/687e23f188c74f0fd15c969b/Miss_C_Fulton_V_Greener_Living_Ltd__In_Administration____Secretary_of_State_for_Business_and_Trade__-CORRECTED_JUDGMENT-_xx-xxxx-xxxx.pdf).
Imposition of monetary penalty: Colorcon Limited
Source: gov.uk (2025-09-30)

OFSI report of penalty for a breach of financial sanctions – payments to designated persons.

OFSI imposed a penalty of £152,750 on a UK registered company, Colorcon Limited (“Colorcon”), in accordance with section 146 of the Policing and Crime Act 2017. The penalty concerns breaches by Colorcon of regulation 12 of the Russia (Sanctions) (EU Exit) Regulations 2019 (the “Russia Regulations”).
Mr S M Mohades v Boots Management Services Ltd: 3304006/2024
Source: gov.uk (2025-10-08)

Employment Tribunal decision.

Read the full decision in Mr S M Mohades v Boots Management Services Ltd: 3304006/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68e506a3750fcf90fa6ffeac/Mr_S_Moradi_Mohades_v_Boots_Management_Services_Limited__3304066.2024__PH_Judgment.pdf).
Corvus Security 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 Corvus Security 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 Corvus Security 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
We also pledge the following:

Employment support to members of the Armed Forces Community: Employment opportunities and career development for former armed forces. Training for the security services industry.

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr R Summers v Bedworth Taxis Ltd: 1305563/2024
Source: gov.uk (2025-04-02)

Employment Tribunal decision.

Read the full decision in Mr R Summers v Bedworth Taxis Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/67ebb2c19eae202448299aa4/Mr_R_Summers_v_Bedworth_Taxis_Ltd__-_xx-xxxx-xxxx_-_judgement.pdf).
Mrs N Robertson v Plant Blonde Ltd: 4101127/2025
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in Mrs N Robertson v Plant Blonde Ltd: 4101127/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/689b0ccc9159159c36e9402c/Mrs_N_Robertson_v_Plant_Blonde_Ltd_-_4101127.2025_-_Judgment.pdf).
Dame Tamara Finkelstein DCB
Source: gov.uk (2025-06-30)

Tamara Finkelstein was Permanent Secretary at the Department for Environment, Food and Rural Affairs from 2019 to June 2025. Tamara previously led the Building Safety Programme in the wake of the Grenfell Tower fire at the Ministry of Housing, Communities and Local Government. Much of her career has been at HM Treasury where she started as an economist, and her roles included private secretary and speechwriter to the Chancellor, and leading on public services expenditure including health, education and housing. She has worked in a number of other government departments on policy and delivery in health and children’s services including as Deputy Head of Sure Start, and as Director General for Community Care at the Department of Health and Social Care, with responsibility for social care and community services. Her board experience includes roles on the boards of NS&I, the Debt Management Office and the UK Border Agency. She was Secretary to Lord Hutton’s Independent Public Service Pensions Commission. She is head of the Government Policy Profession and senior sponsor of the Civil Service Jewish Network.

Tamara Finkelstein was Permanent Secretary at the Department for Environment, Food and Rural Affairs from 2019 to June 2025.

Tamara previously led the Building Safety Programme in the wake of the Grenfell Tower fire at the Ministry of Housing, Communities and Local Government.

Much of her career has been at HM Treasury where she started as an economist, and her roles included private secretary and speechwriter to the Chancellor, and leading on public services expenditure including health, education and housing.

She has worked in a number of other government departments on policy and delivery in health and children’s services including as Deputy Head of Sure Start, and as Director General for Community Care at the Department of Health and Social Care, with responsibility for social care and community services.

Her board experience includes roles on the boards of NS&I, the Debt Management Office and the UK Border Agency. She was Secretary to Lord Hutton’s Independent Public Service Pensions Commission.

She is head of the Government Policy Profession and senior sponsor of the Civil Service Jewish Network.
Company insolvencies, September 2025
Source: gov.uk (2025-10-16)

Monthly tables and commentary on the numbers, rates and sectors of companies that have entered formal insolvency procedures in England and Wales, Scotland and Northern Ireland.

- The number of registered company insolvencies in England and Wales was 2,000 in September 2025, similar levels to both August 2025 (2,046) and the same month in the previous year (1,967 in September 2024). Monthly company insolvency numbers in the first nine months of 2025 were slightly higher than in 2024 and at a similar level to 2023, which saw a 30-year high annual number of insolvencies.
- Company insolvencies in September 2025 consisted of 281 compulsory liquidations, 1,578 creditors’ voluntary liquidations (CVLs), 124 administrations and 17 company voluntary arrangements (CVAs). There were no receivership appointments. The number of compulsory liquidations was 9% lower than in August 2025, but 17% higher than in September 2024. The number of CVLs in September 2025 was similar to both August 2025 and the monthly average of the first half of 2025. Administrations and CVAs were similar levels to August 2025.
- One in 189 companies on the Companies House effective register (at a rate of 52.9 per 10,000 companies) entered insolvency between 1 October 2024 and 30 September 2025. This was a decrease from the 55.0 per 10,000 companies that entered insolvency in the 12 months ending 30 September 2024. Insolvency rates are calculated on a 12-month rolling basis as a proportion of the total number of companies on the effective register. The 12-month rolling rates show longer term trends and reduce the volatility associated with estimates based on single months.
- While the insolvency rate has increased since the lows seen in 2020 and 2021, it remains much lower than the peak of 113.1 per 10,000 companies seen during the 2008-09 recession. This is because the number of companies on the effective register has more than doubled over this period.
KARMWILLS 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 KARMWILLS 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 KARMWILLS 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.
UK lending to other national governments in 2024-25
Source: gov.uk (2025-05-16)

The UK publishes information on its creditor portfolio on a loan-by-loan basis in line with the G20 Operational Guidelines for Sustainable Financing.

In line with the G20 Operational Guidelines for Sustainable Financing, the UK publishes quarterly updates on any new issued and effective sovereign direct lending, sovereign called guarantees or Paris Club restructuring agreements. Further information about the G20 Operational Guidelines for Sustainable Financing and the UK’s adherence to it can be found on our Collection Page (https://www.gov.uk/government/collections/uk-lending-to-national-governments).

This page contains details of loans made by the UK to other national governments in 2022 to 2023.

Key

Beneficiary

In the case of UKEF’s direct lending facility this is the entity who is the borrower of the loan.

Grace period

The period during which no repayments of principal (or principal and interest) are due from borrowers to lenders. In relation to the work of the IMF/World Bank, this is usually associated with concessional financing only. This is not relevant for UKEF’s direct lending, but we have included information about the pre-credit period, which is held in UKEF systems.

Maturity

The repayment period of the loan in months.

Amount in currency (millions)

The amount and currency of the loan, in millions.

Equivalent value in GBP (millions)

For ease of comparison the currency amount has been converted into pounds sterling using the prevailing exchange rate at the last date of the relevant period of each report.

Interest rate type

An interest rate may be floating, meaning it is reset at each repayment date, or it is fixed and the same rate applies for the duration of the loan maturity. CIRRs (Commercial Interest Reference Rates) are minimum interest rates that apply to official financing support for export credits and set under the terms of the Arrangement for Officially Supported Export Credits (https://one.oecd.org/document/TAD/PG(2023)7/en/pdf).
CTM34750 - Residence: dual resident companies: Board's direction
Source: gov.uk (2025-08-12)


The attribution rules of ICTA88/SCH17/PARA5 and PARA6, which applied in priority to the apportionment rules of ICTA88/SCH17/PARA1 (3), could only be activated by a direction from the Board. Dual resident investing companies had 60 days in which to appeal against such a direction (ICTA88/SCH17/PARA7).

Apply if necessary to BAI (Technical) for archive guidance. See CTM34700 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm34700).
RS Group Training 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 RS Group Training 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 RS Group Training 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.
SPE15850 - Removals for export: Fast Parcel Operators (FPO)
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

If the trader uses a fast parcel operator then the normal export procedures apply.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Sally Shearer OBE
Source: gov.uk (2025-12-05)

Sally was appointed to the Child Safeguarding Practice Review Panel in July 2022  and was reappointed in November 2025 for a period of 3 years. Sally is a Registered Children’s Nurse. She has 42 years of experience in the NHS, most recently as Chief Nurse and Acting Deputy Chief Executive at Sheffield Children’s NHS Foundation Trust. Her leadership experience spans acute, community and mental health services across South Yorkshire, the Midlands and East London. Sally was awarded an OBE for services to nursing in the Queen’s Birthday Honours in 2020. Sally serves as Chair of the Fitness to Practice Committee with the Nursing and Midwifery Council.

Sally was appointed to the Child Safeguarding Practice Review Panel in July 2022 and was reappointed in November 2025 for a period of 3 years.

Sally is a Registered Children’s Nurse. She has 42 years of experience in the NHS, most recently as Chief Nurse and Acting Deputy Chief Executive at Sheffield Children’s NHS Foundation Trust. Her leadership experience spans acute, community and mental health services across South Yorkshire, the Midlands and East London. Sally was awarded an OBE for services to nursing in the Queen’s Birthday Honours in 2020.

Sally serves as Chair of the Fitness to Practice Committee with the Nursing and Midwifery Council.
Accessing HMRC online services using GOV.UK One Login
Source: gov.uk (2025-11-13)

Find out how GOV.UK One Login will apply to you and when you can expect to start using it.

What GOV.UK One Login is

GOV.UK One Login is a new way of signing in to government services (https://www.gov.uk/using-your-gov-uk-one-login/services). It provides a simple way for you to sign in and prove your identity using an email address and password.

Over time it will replace all other sign in routes including Government Gateway that many customers and businesses currently use.

What this means for you

You do not need to do anything differently to access HMRC online services, until we prompt you to.

When you sign in to HMRC services there will be an option to select:
- Government Gateway
- GOV.UK One Login — you currently cannot sign in using an existing GOV.UK One Login created for a different government service
- create new sign in details
When you will need to use GOV.UK Login

You will automatically be asked to create a GOV.UK One Login. It will not happen for everyone at the same time, and you do not need to do anything unless we ask you to.

Customers without existing HMRC online sign in details will be among the first to create a GOV.UK One Login.

When you are asked to create a GOV.UK One Login you may need to go through a new authorisation and identity verification process (https://www.gov.uk/using-your-gov-uk-one-login/proving-your-identity), so will need to have some identification documents ready such as a passport or driving licence.
Insolvency practitioner sanctions: Simon Plant 26 June 2025
Source: gov.uk (2025-09-03)

On 26 June 2025 a Disciplinary Consent Order was made against Simon Plant, of London

This Order is made in relation to a complaint that Mr Plant, in his role as Administrator of two companies breached the Fundamental Principle of Professional Competence and Due Care of the Insolvency Code of Ethics, when he:
- Failed to address correspondence from the companies’ pensions administrator; and
- Failed to ensure complete and accurate Forms RP15 and RP15A were submitted to the Redundancy Payments Service as appropriate prior to the closure of the cases.
Accordingly, Mr Plant was found liable to disciplinary action under the IPA’s Articles of Association.
Recommendations for the Financial Market Infrastructure Committee: July 2025
Source: gov.uk (2025-07-18)

Letter from the Chancellor of the Exchequer to the Governor of the Bank of England providing recommendations for the Financial Market Infrastructure Committee.

The Financial Market Infrastructure Committee (FMIC) has responsibility within the Bank for exercising the Bank’s FMI functions as set out in the Bank of England Act 1998.

The BoE Act 1998 requires the Treasury, at least once in each Parliament, to make recommendations to the FMIC about aspects of the government’s economic policy to which the Bank should have regard when considering how to advance its objectives and the application of its regulatory principles. This letter provides such recommendations and outlines the important role that the Bank plays in protecting financial stability, facilitating innovation, and supporting the government’s growth mission.

The FMIC is required to respond to the recommendations from the Treasury within a year of receiving the recommendations, and each subsequent year after that. These responses set out action that the FMIC has taken, or intends to take, in accordance with the recommendations, or why it has not acted.
Mr I Messenger v Powys County Council: 6019698/2024
Source: gov.uk (2025-03-21)

Employment Tribunal decision.

Read the full decision in Mr I Messenger v Powys County Council: 6019698/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67dc1cf4cb8c6838d74b4fbf/6019698.2024_I_Messenger_v_Powys_County_Council_Judgment.pdf).
Apply for legal aid for anti-social behaviour injunction breaches
Source: gov.uk (2025-10-01)

Guidance on the funding of breaches of civil anti-social behaviour injunctions, how to apply and how to get paid.

Apply for a representation order

Breaches of civil injunctions made under part 1 of the Anti-Social Behaviour, Crime and Policing Act 2014 are criminal for the purposes of legal aid. This is because there is a risk the client may go to prison.

Providers with a crime contract should apply using the Apply for criminal legal aid service.

Providers without a crime contract must email the CRM14 form (https://www.gov.uk/government/publications/criminal-legal-aid-application-forms).

Providers without a crime contract, or a 2024 Standard Civil Contract in the relevant area of law, need to meet the criteria for an Individual Case Contract (ICC).

Read Apply for legal aid for breach of Part 1 injunctions under the Anti-Social Behaviour Crime and Policing Act 2014 (https://assets.publishing.service.gov.uk/media/68dce32aef1c2f72bc1e4c87/part-1-asbcpa-injunctions-guidance_October_2025__1_.pdf) (PDF, 442 KB, 12 pages) for further guidance.

Claim for payment

Providers with a criminal contract must submit a CRMCLAIM11 form (https://assets.publishing.service.gov.uk/media/5e3a92a0e5274a08e745c8fe/crm-claim-11.pdf) (PDF, 121 KB, 2 pages), and where necessary, a CRM8 form (https://www.gov.uk/government/publications/crm8-assigned-counsels-fee-note) to claim assigned counsel fees.

Providers with an ICC must submit a CRMCLAIM11 form (https://assets.publishing.service.gov.uk/media/5e3a92a0e5274a08e745c8fe/crm-claim-11.pdf) (PDF, 121 KB, 2 pages) to Magistrates Billing in Nottingham. You should include your full file of papers, and where applicable, a CRM8 form (https://www.gov.uk/government/publications/crm8-assigned-counsels-fee-note) and note of taxation from Counsel.

Read Apply for legal aid for breach of Part 1 injunctions under the Anti-Social Behaviour Crime and Policing Act 2014 (https://assets.publishing.service.gov.uk/media/68dce32aef1c2f72bc1e4c87/part-1-asbcpa-injunctions-guidance_October_2025__1_.pdf) (PDF, 442 KB, 12 pages) for further guidance.
Sombra 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 Sombra 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 Sombra 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
We also pledge the following:

Promoting the Armed Forces: By Employing members of the armed forces. Employment support to members of the Armed Forces Community: By Helping Build a career for them. Education: By giving the opportunity for company funded training.

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.
CTM17030 - Distributions: stock dividends: conversion of bonus capital
Source: gov.uk (2025-07-30)


CTA10/S1050

If bonus share capital which falls within CTA10/S1049 is converted into, or exchanged for, shares in the company of a different class, the stock dividend rules are not applied to the replacement shares, including whether these are acquired in exchange for cancellation or extinguishment of the bonus share capital. However, where a charge under ITTOIA05/S409 has arisen, the replacement shares are subject to the treatment described at CTM17005 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17005), that is, they do not give rise to a distribution by virtue of being bonus shares.