theodi/ndl-core-corpus huggingface dataset:
Protective Security Training & Consultancy
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 Protective Security Training & Consultancy 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 Protective Security Training & Consultancy 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
We also pledge the following:

Any additional commitments Protective Security could make

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.
SPE14510 - Specific rules and processes relating to Outward Processing: authorisation by declaration at export for non-commercial goods
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).

This is available only to private individuals who wish to import goods which have been processed or repaired in a third country. Users of this facility do not need to apply for authorisation prior to export. They apply for relief when they re-import the goods by entering them under CPC 61 00 000 at re-import. Authorisation is granted by customs acceptance of the import declaration. This is the only exception to the rule that authorisation must normally be held, or applied for, before export of the goods for process.

A non-commercial process or repair is one that:
- is carried out on an occasional basis
- concerns goods for the personal use of the importer or the importer's family, and
- where it is evident from the quantity and nature of the goods that no commercial purpose is intended.
Any charges made for the repair are liable to duty and VAT. The importer must provide evidence of export, and must be able to show that the goods involved are for their own personal use, or use by other members of their family.

Relief may be granted on replacement goods, subject to the conditions regarding equivalence.

In order to discourage abuse of this procedure by commercial operators without proper authorisation, CHIEF/CDS will only accept entries to this CPC which are coded 'GBPR' (meaning 'Private') and no VAT certificate will therefore be generated by the system.

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
South Korea: Knowledge Base profile
Source: gov.uk (2025-07-09)

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

This document contains useful information about South Korea which will assist HM Passport Office staff to process passport applications.

This document includes information about:
- names
- nationality
- legitimacy
- adoption
- surrogacy
- gender recognition
- civil partnerships and marriage
- documents from South Korea
Platform Housing Group Limited
Source: gov.uk (2025-11-12)

The Regulator of Social Housing's view of how well Platform Housing Group Limited is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Trade mark forms and fees
Source: gov.uk (2025-04-06)

List of trade mark forms and fees.

Use this guide to find details of all our trade marks forms, cost for both online and paper transactions and when they were last updated.

All Intellectual Property Office fee bearing forms should be filed with the appropriate fee.

How to pay us

Information on how to pay (https://www.gov.uk/government/publications/intellectual-property-office-how-to-pay-us) by card, cheque, bank transfer or deposit account is available in a supporting detailed guide.
Speedmeter, traffic light and lane enforcement camera handbook
Source: gov.uk (2025-07-04)

A guide to type approval procedures for devices used for road traffic law enforcement in Great Britain.

This handbook, amendment to the handbook and frequently asked questions document describes the approval process for equipment enforcing:
- speed limits
- traffic lights
- prohibited lanes
It includes:
- technical requirements for equipment
- methods of measurement
- procedures to follow to get type approval
The handbook should be read with the submission form and submission process guidance.

We are aware these publications may have accessibility issues. We are reviewing this so that we can fix it.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
Corporation Tax Group Payment Arrangements: enquiries
Source: gov.uk (2025-05-14)

Contact HMRC for advice about Group Payment Arrangements.

Email

Email HMRC about your Corporation Tax Group Payment Arrangements: xxx@xxx.xx (mailto:xxx@xxx.xx) You must include your:
- Group Payment Arrangement reference
- Group Payment Arrangement name
- contact name
- contact position in the company
Find out about communicating with HMRC by email (https://www.gov.uk/government/publications/corresponding-with-hmrc-by-email-ccfs72) including the risks.

Phone

Call for advice about Corporation Tax Group Payment Arrangements. Have your Group Payment Arrangement reference number with you when you call.

HMRC do not take payments on this line. Find out how to pay your Corporation Tax bill (https://www.gov.uk/pay-corporation-tax).

Telephone: xx-xxxx-xxxx

Opening times: Monday to Friday: 9am to 4pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Find out about call charges (https://www.gov.uk/call-charges)

Post

Write to HMRC regarding Corporation Tax Group Payment Arrangements.

Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).

Group Payment Arrangement Team (GPAT)HM Revenue and CustomsBX9 1GEUnited Kingdom

Related content

Guidance
- Corporation Tax: Group Payment Arrangements (https://www.gov.uk/corporation-tax-group-payment-arrangements)
HMRC contacts
- Corporation Tax: payments (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/corporation-tax-payment)
- Corporation Tax: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/corporation-tax-enquiries)
Ms F Shaheen v Midas Manors Ltd: 6011034/2024
Source: gov.uk (2025-01-09)

Employment Tribunal decision.

Read the full decision in Ms F Shaheen v Midas Manors Ltd: 6011034/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6777b28f194365bfe8671ac1/Ms_F_Sheehan_v_Midas_Manors_Ltd_-Reasons_6011034.2024.pdf).
Sunray Engineering 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 Sunray Engineering 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 Sunray Engineering Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
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.
Mrs J Sykes v OCS Integrated Solutions Ltd: 3312210/2023
Source: gov.uk (2025-03-17)

Employment Tribunal decision.

Read the full decision in Mrs J Sykes v OCS Integrated Solutions Ltd: 3312210/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67d442654bcf261f8233f800/Mrs_Janet_Sykes_v_OCS_Integrated_Solutions_Ltd_3312210-2023.pdf).
Seager Home Solutions
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 Seager Home Solutions 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 Seager Home Solutions recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
ZK Mortgages
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 ZK Mortgages 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 ZK Mortgages 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
- 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.
Tobacco Duty: rate changes
Source: gov.uk (2025-11-26)

This tax information and impact note sets out how tobacco duties will increase on 26 November 2025 and 1 October 2026.

This measure increases the duty rate on all tobacco products.

On 26 November 2025 rates will increase by the Tobacco Duty escalator of 2% above the Retail Price Index.

On 1 October 2026 rates will increase by the Tobacco Duty escalator of 2% above the forecasted Retail Price Index, plus an additional:
- £2.20 per 100 cigarettes
- £2.20 per 50g on all other tobacco products
Weareumi
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 Weareumi 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 Weareumi 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
- 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.
Respondent's notice to an appeal against a decision of the First-tier Tribunal (Property Chamber) in England, or a Leasehold Valuation or Residential Property Tribunal in Wales: Form T603
Source: gov.uk (2025-04-07)

Use this form to submit a respondent's notice to an appeal against a decision of the First-tier Tribunal (Property Chamber) in England, or a Leasehold Valuation or Residential Property Tribunal in Wales.

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.
Apply to the General Regulatory Chamber to make a case management direction or decision: Form GRC5
Source: gov.uk (2025-11-11)

Use this form to make an application to the First-tier Tribunal (General Regulatory Chamber) to make a case management direction or decision.

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:

1. Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.

2. Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.

3. Save the form (in your ‘documents’ folder, for example).

4. 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 and 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.
Outdoor Mentor
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 Outdoor Mentor 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 Outdoor Mentor 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.
COM110182 - Pursuit: automatic and clerical pursuit: referring papers to another debt management office (Action Guide)
Source: gov.uk (2025-11-19)


For cases where clerical pursuit involves referring papers to another Debt Management Office without changing case responsibility, consider steps 1 - 10 below. The guide is presented as follows.

Initial action by the responsible Debt Management Office

1. Consider transferring the work item in IDMS, see IDMS Back to Basics guide. Otherwise make a note in IDMS to indicate that you are sending the papers for a personal call.

2. Complete form C40.

3. Send the completed form C40 and any related papers to the Debt Management Office making the personal call.

4. BF the papers on IDMS.

Top of page (#Top)

Action by receiving Debt Management Office

5. When you receive the papers, arrange for a call to be made.

6. After you have made the call:
- complete section 2 of form C40
- return the form and associated papers to the responsible Debt Management Office along with the report of call
7. If appropriate transfer the work item back to the responsible Debt Management Office in IDMS.

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Papers not returned to the responsible Debt Management Office

8. If you do not receive a report back from the receiving Debt Management Office within a reasonable time, send a reminder on form C503.

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Correspondence which may affect pursuit

9. Where after issue of form C40 the responsible Debt Management Office receives correspondence which may affect pursuit, send a form C503 to the receiving Debt Management Office recalling the papers.

Top of page (#Top)

Return of form 40

10. On return of form C40, if recovery proceedings are indicated, arrange to transfer responsibility for the case to the appropriate office.

For more information, see COM41001 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com41001)
PVL-SA associated pneumonia: antibiotic effectiveness
Source: gov.uk (2025-05-28)

A rapid systematic review that aimed to identify and summarise evidence relating to the effectiveness of antibiotics to treat PVL-SA-associated pneumonia.

This rapid systematic review aimed to identify and summarise evidence relating to the effectiveness of antibiotics to treat Panton-Valentine Leukocidin-positive Staphylococcus aureus (PVL-SA) associated pneumonia.

This rapid systematic review searched for research published up to 13 September 2024. No published randomised controlled trials, non-randomised controlled trials or observational studies (case control or cohort studies) were identified looking at the effectiveness of antibiotics in treating PVL-SA-associated pneumonia.
Housing Benefit statistics on speed of processing for 2023 to 2024
Source: gov.uk (2025-04-14)

Statistics on the average number of days to process a new Housing Benefit claim or a change in circumstance of an existing claim.

Speed of processing is a measure of the average time it takes to process a:
- new Housing Benefit claim
- change of circumstance to an existing Housing Benefit claim
The average time is measured in calendar days, rounded to the nearest day.

The statistics on this page are for:
- January to March 2024 (quarter 4, financial year 2023 to 2024)
- October to December 2023 (quarter 3, financial year 2023 to 2024)
- July to September 2023 (quarter 2, financial year 2023 to 2024
- April to June 2023 (quarter 1, financial year 2023 to 2024)
Ground Floor Flat, 8 City Walk Apartments, 29 Seward Street, EC1V 3RF: LON/00AU/LSC/2024/0651
Source: gov.uk (2025-05-20)

Residential Property Tribunal decision of Judge Tueje and Mr A Fonka on 26 March 2025

Read the full decision in Ground Floor Flat, 8 City Walk Apartments, 29 Seward Street, EC1V 3RF: LON/00AU/LSC/2024/0651 (https://assets.publishing.service.gov.uk/media/67e3d55bd4a1b0665b8ee2c9/250326_Decision_in_Ground_floor_flat__8_City_Walk_Apartments__EC1V_3RF.pdf)
IEIM905300 - Penalty Reductions
Source: gov.uk (2025-08-06)


If a Platform Operator (PO) fails to meet its obligations, a penalty may be applicable, but this will always depend on the facts and circumstances. No penalty will be charged where the PO has a reasonable excuse for the failure and the failure is remedied without unreasonable delay once this excuse no longer applies.Where a penalty does apply, HMRC will consider penalty reductions.

Similarly, where a report is inaccurate or incomplete despite the PO having taken reasonable care to get things right, no penalty will be due.
Harvey Howell Solicitors
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 Harvey Howell Solicitors 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 Harvey Howell Solicitors 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
- Armed Forces Day
- Discounts
We also pledge the following:

offering free initial legal advice surgeries for advice on Wills, Trusts, Powers of Attorney and Probate matters

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.
Synovum 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 Synovum 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 Synovum Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr L Dean and others v  H.P.A.S Ltd T/a Safestyle UK (in administration): 2400671/2024 and others
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr L Dean and others v H.P.A.S Ltd T/a Safestyle UK (in administration): 2400671/2024 and others - Rule 21 (https://assets.publishing.service.gov.uk/media/689dba9fb4b6acd3411339ab/Mr_L_Dean___others_v_H.P.A.S_Limited_trading_as_Safestyle_UK__in_administration__-_2400671.2024___others_-_Rule_22.pdf).
IHTM24073 - Occupation: Land Let on Grazing Licence
Source: gov.uk (2025-11-05)


There are many and varied methods of achieving a relationship between the owners of pasture and those who require pasture land for grazing, mowing or accommodating stock. A wide range of occupation arrangements exist ranging from formal tenancies creating an interest in land to informal verbal licences. The grazing licence is a commonly used arrangement; various terms are used to describe it such as sale of grass, grazing lets, grasskeep and other purely local terms.

Prior to the Agricultural Tenancies Act 1995 (effective from 1 September 1995), which introduced Farm Business Tenancies, grazing licences were an important method of avoiding the security of tenure provisions of the Agricultural Holdings Act 1986 (Section 2[3][a]).

However, grazing licences are still extensively used across the UK. This is because occupation of land on a grazing licence confers other important advantages upon the landowner. These include considerations of wider taxation such as Income Tax and receipt of grant and subsidy payments.

In order to avoid the security of tenure provisions of the Agricultural Holdings Act 1986 grazing licences had to be granted for less than 1 year. Since 1995, there is no reason why grazing licences could not be granted for a longer period.

Where land is let to a third party under a grazing licence or agreement the owner is unlikely to be in occupation for agricultural purposes of that land during the period of the licence. This may have an impact on whether agricultural relief is available on the farmhouse (IHTM24074 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm24074)). Where a grazier occupies land for agricultural purposes the ownership test under IHTA84/S117(b) will need to be satisfied.
SPE13685 - Usual forms of handling (UFH)
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).

(NI ONLY ) Commission Delegated Regulation (EU) 2015/2446, Annex 71.03 lists the usual forms of handling which may be used under Inward Processing.

(UK) Usual forms of handling – changes in nature of goods (Part 4, sub-paragraph (b) of paragraph 11 of Schedule 2 to the Act;)

Taxation (Cross-border Trade) Act 2018 (https://www.legislation.gov.uk/ukpga/2018/22/contents/enacted)

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
FCDO statement on DPRK ballistic missile launch: 7 November
Source: gov.uk (2025-11-07)

The FCDO has released a statement following a ballistic missile launch by the Democratic People's Republic of Korea (DPRK) on 7 November.

An FCDO spokesperson said:

We are concerned by reports that North Korea conducted a further ballistic missile launch on 7 November.

Ballistic missile launches violate multiple UN Security Council resolutions (UNSCRs) and destabilise peace and security on the Korean Peninsula.

The UK continues to urge North Korea to cease provocations, to engage in meaningful diplomacy and accept offers of dialogue.

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Updated report on Proceeds of Crime Act 2002 costs protections
Source: gov.uk (2025-04-29)

Update on the government review on introducing costs protections in civil recovery proceedings in the High Court under Part 5 of the Proceeds of Crime Act 2002.

This report updates the Costs protections in civil recovery proceedings (https://www.gov.uk/government/publications/costs-protections-in-civil-recovery-proceedings) report published in December 2024 to include views of the legal sector.
RFIG30990 - Residence for tax years before 2013-14: particular occupations: North Sea and other offshore oil/gas fields
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.

Where an individual works in the oil and gas exploration/extraction industry within the UK’s territorial waters, or other designated areas, they are taxed in full in the UK on those earnings irrespective of their residence status. Please refer to PTI12824 for a list of countries which apply the offshore protocol.

If an individual is working in a UK designated area of the Continental Shelf (refer to EIM67100 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim67100) onwards PAYE81720 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81720)):
- for a UK employer, the earnings are chargeable to UK tax in the normal way (EIM40208 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim40208))
- employer queries to NIC&EO xx-xxxx-xxxx
- employee queries to Cardiff xx-xxxx-xxxx
Urgent public health messages
Source: gov.uk (2025-03-19)

Public health messages to all NHS service providers.

The UK Health Security Agency (UKHSA) has responsibility for cascading ‘urgent public health messages’ via the Central Alerting System (CAS) to providers and organisations when public health issues arise which may require action from the NHS.

Urgent public health messages

Urgent public health messages are a communication cascade to the health system which are related to urgent and emerging public health matters which do not meet the threshold for a National Patient Safety Alert (NatPSA), but which may require action and intervention by the NHS to prevent the escalation of an emerging public health threat.

Providers

Providers are expected to:
- note the information and actions detailed within each ‘urgent public health message’ communication
- cascade the information and actions to the relevant teams locally
- provide assurance that information is actioned appropriately at a local level
- ensure appropriate local teams are subscribed to receive communications via the CAS