theodi/ndl-core-corpus huggingface dataset:
INCHP05000 - Accounting
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

Entry processing procedures

Procedures 9 at INCHP11180 (https://www.gov.uk/hmrc-internal-manuals/import-and-national-clearance-hub-procedures/inchp11180) and Procedure 10 at INCHP11200 (https://www.gov.uk/hmrc-internal-manuals/import-and-national-clearance-hub-procedures/inchp11200) give details of the action to be taken at the National Clearance Hub (NCH) with immediate and deferment accounting facilities. These procedures will have to be adapted as necessary where warehousing entries are involved (see Procedure 27 at INCHP11540 (https://www.gov.uk/hmrc-internal-manuals/import-and-national-clearance-hub-procedures/inchp11540)).

After satisfactory processing of the entry at the NCH, goods may be released provided that charges have been deferred (and the deferment account has not been inhibited.

Release is requested against a standing deposit, made in the name of the importer or agent, or guarantee completion of reverse of Control and Accounting Document (C90).

Miscellaneous Cash Deposits (MCD) entries

For immediate payment deposits follow Procedure 10 INCHP11200 (https://www.gov.uk/hmrc-internal-manuals/import-and-national-clearance-hub-procedures/inchp11200). For deferred MCD.

The MCD numbering ranges to be used are set out in Appendix D INCHP13200 (https://www.gov.uk/hmrc-internal-manuals/import-and-national-clearance-hub-procedures/inchp13200) paragraph 2(a) (i) Duty Deferment Accounting refers.

Unidentified cheques are placed in MCD account while investigations are carried to find out where monies belong. When information required has been identified the entry is removed from MCD account and brought to account where it belongs.

Accounting reports

Accounting reports are produced by CHIEF from details input to the computer. Copies should be available to the Accounting function at intervals shown in CHIEF User Guide USM 250. If the reports are not received duplicates must be requested within 7 working days of the date due or they will be irretrievable.
MAA02: Military aviation authority (MAA) master glossary
Source: gov.uk (2025-09-09)

This document provides a single reference source for abbreviations and definition of terms as defined by the MAA.

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
Principle Cleaning Services
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 Principle Cleaning Services 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 Principle Cleaning Services 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.
Ensuring the lessons from domestic homicide reviews lead to change
Source: gov.uk (2025-10-16)

This report is an overview of the findings and detailed proposals for the national rollout of an oversight mechanism for domestic homicide reviews.

‘Learning from loss: ensuring the lessons from domestic homicide reviews lead to change’ is a report from the Domestic Abuse Commissioner. The report:
- provides an overview of the domestic homicide review process
- highlights the need for accountability and central oversight
- outlines the work by the Domestic Abuse Commissioner to test an approach to this
The report also sets out a recommended blueprint for the national rollout of an accountability and oversight mechanism, and the benefits this could bring in improving the wider response to domestic abuse.
Flat 57, Beach House 3 Sackett Road  Barking IG11 0WR : LON/00AB/MNR/2024/0628
Source: gov.uk (2025-02-20)

Residential Property Tribunal Decision of Mr N Martindale FRICS on 7 February 2025

Read the full decision in Flat 57, Beach House 3 Sackett Road Barking IG11 0WR : LON/00AB/MNR/2024/0628 (https://assets.publishing.service.gov.uk/media/67acb6fa2b19f423678324e2/Sackett_Rd_3__Beach_House_57__Barking_IG11_0WR_FORM_Review.pdf). Read the full reasons in Flat 57, Beach House 3 Sackett Road Barking IG11 0WR : LON/00AB/MNR/2024/0628 (https://assets.publishing.service.gov.uk/media/67acb71648169f7508af60a3/Sackett_Road_3__flat_57_Beech_House__IG11_0WR.pdf).
Mr C D Oliveira v The Royal Blind Asylum and School and others: 8001301/2024
Source: gov.uk (2025-02-10)

Employment Tribunal decision.

Read the full decision in Mr C D Oliveira v The Royal Blind Asylum and School and others: 8001301/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/673dda1f2ff787d4e01b0880/8001301.2024_-_Mr_C_De_Oliveira_v_The_Royal_Blind_Asylum_and_School___3_OthersJudgment_-_24.10.2024.pdf).

Read the full decision in Mr C D Oliveira v The Royal Blind Asylum and School and others: 8001301/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6790aa49ae6ec7befab8202e/8001301.2024_-_Mr_C_De_Oliveira_v_1__The_Royal_Blind_Asylum___School_2__Mr_C_Cowan_-_Judgment_Issued_13.01.2025.pdf).
Company Names Tribunal decision: Eclerx Tech Limited
Source: gov.uk (2025-02-11)

Decision for applicant Eclerx Limited against registration number 15552209, applicant successful.

Application number 4997

Applicant Eclerx Limited objected to the name used by Eclerx Tech Limited under the Companies Act 2006.

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

Signed order

On the 4 February 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Eclerx Tech Limited is changed to 15552209 LTD.
Review of electricity market arrangements (REMA)
Source: gov.uk (2025-07-15)

The purpose of the review of electricity market arrangements is to identify reforms needed to create a fair, affordable, secure, efficient system and maximise benefits of clean power for consumers.

REMA Summer Update: 10 July 2025

Following on from the REMA Autumn Update in December 2024, we are announcing a key update on REMA. Government has concluded that reforming the system while retaining a single national wholesale price is the best way to deliver a fair, affordable, secure, and efficient electricity system.
- Read more: Review of Electricity Market Arrangements (REMA): Summer update 2025 (https://www.gov.uk/government/publications/review-of-electricity-market-arrangements-rema-summer-update-2025/review-of-electricity-market-arrangements-rema-summer-update-2025-accessible-webpage)
Register for a REMA Summer Update 2025 Webinar

We are hosting two briefing webinars to provide an overview of the REMA Summer Update, an update on the main elements of the reforms package, and an opportunity to ask officials questions about the REMA process and implementation. The webinars will take place on:
- Thursday 17 July 2025, 2pm to 3pm
- Wednesday 23 July 2025, 10am to 11am
You can register for either webinar via the REMA update briefing webinar registration form (https://forms.office.com/Pages/ResponsePage.aspx?id=BXCsy8EC60O0l-ZJLRst2MqfSdGuVHJJpUbfdBlOgvVUMTFCMTREMEJGT0FUQzE2R0tDMkxFSU5HWC4u).

Next steps

We will publish a Reformed National Pricing Delivery Plan later this year, which will set out the next steps for government to work together with Ofgem, the National Energy System Operator and industry to delivery these reforms.

We will also publish the full REMA analysis later in 2025, including a cost benefit analysis of the different wholesale market reform options.

Development of the REMA programme

REMA was launched in the British Energy Security Strategy in April 2022, with an initial public consultation published in July 2022. This was followed by a second public consultation in March 2024 - see the REMA Consultations (#rema-consultations) section.

Engagement with the REMA programme

Since taking office, this government has carried out ongoing engagement with the industry, consumer groups and wider stakeholders – and will continue to work closely with all parties as the proposed changes are developed. We will continue to do this through a range of forums, including:
- internal working groups with delivery partners
- external expert panels - independent external experts to impartially scrutinise and quality assure REMA policy development and analysis
- a Strategic Advisory Panel - industry experts offering high level strategic direction for the REMA programme
- an End User Challenge Panel – with organisations representing end users to provide advice and evidence on REMA policy development
We also hold bilateral meetings and attend events and conferences to provide updates on REMA.

Contact

Contact xxx@xxx.xx (mailto:xxx@xxx.xx) to be added to our mailing list to hear updates about REMA and events.
Young, Jacob - Parliamentary Under Secretary of State (Levelling Up), Department for Levelling Up, Housing and Communities - ACOBA advice
Source: gov.uk (2025-03-19)

Advice to Mr Young, former Parliamentary Under Secretary of State (Levelling Up), Department for Levelling Up, Housing and Communities, on business appointments after leaving Crown service

Mr Young left his role as Parliamentary Under Secretary of State (Levelling Up) in July 2024

Director for Corporate Affairs, Agilia Infrastructure Partners Ltd

Mr Young sought the Committee’s advice about taking up an appointment with Agilia Infrastructure Partners Ltd. The letter (https://assets.publishing.service.gov.uk/media/67d06c47dbe565b4fe30788c/Jacob_Young__Director_for_Corporate_Affairs__Agilia_Infrastructure_Partners_Ltd.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in September 2024; and the appointment was taken up in October 2024. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/young-jacob-parliamentary-under-secretary-of-state-levelling-up-department-for-levelling-up-housing-and-communities-acoba-advice/advice-letter-jacob-young-director-for-corporate-affairs-agilia-infrastructure-partners-ltd?preview=8509300)
Sierra Nevada Corporation Mission Systems 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 Sierra Nevada Corporation Mission Systems 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 Sierra Nevada Corporation Mission Systems 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
- 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.
Connaught Junior School: 21 August 2025
Source: gov.uk (2025-08-20)

The schools adjudicator’s admission objection decision about Connaught Junior School.

Decision reference: ADA4497

Type of decision: objection to admission arrangements – not upheld

School type: academy

School phase: primary

Local authority: Surrey County Council

Admission authority: academy trust
Tillbridge Solar Project development consent decision announced
Source: gov.uk (2025-10-13)

The Tillbridge Solar Project DCO application has today been granted development consent by the Department for Energy Security and Net Zero.

The scheme consists of a generating station with an anticipated capacity in excess of 50MW, comprising ground mounted solar arrays, with associated development comprising energy storage, grid connection infrastructure and other associated development for the construction, operation, maintenance and decommissioning of the solar farm.

The application was submitted to the Planning Inspectorate for consideration by Tillbridge Solar Limited on 10 April 2024 and accepted for examination on 08 May 2024.

Following an examination during which the public, statutory consultees and interested parties were given the opportunity to give evidence to the Examining Authority, recommendations were made to the Secretary of State on 14 July 2025.

This is the 98th energy application out of 165 applications examined to date and was again completed by the Planning Inspectorate within the statutory timescale laid down in the Planning Act 2008.

Local communities continue to be given the opportunity of being involved in the examination of projects that may affect them. Local people, the local authority and other interested parties were able to participate in this six-month examination.

The Examining Authority listened and gave full consideration to all local views and the evidence gathered during the examination before making its recommendation to the Secretary of State.

The decision, the recommendation made by the Examining Authority to the Secretary of State for Energy Security and Net Zero and the evidence considered by the Examining Authority in reaching its recommendation are publicly available on the project pages of the National Infrastructure Planning website. (https://national-infrastructure-consenting.planninginspectorate.gov.uk/projects/EN010142)

This decision was made by Minister Martin McCluskey on behalf of the Energy Secretary’s legal authority.

Journalists wanting further information should contact the Planning Inspectorate Press Office, on xx-xxxx-xxxx or xx-xxxx-xxxx or email:

xxx@xxx.xx (mailto:xxx@xxx.xx)
U15: mixing pig and poultry ash with manure
Source: gov.uk (2025-07-01)

U15 exemption allows you to mix ash from burning pig or poultry with slurry or manure, and spread it on farmland to provide the soil with nutrients.

There’s a charge for most waste exemptions

This exemption is in band 2. Read waste exemption charges (https://www.gov.uk/government/publications/waste-exemptions-how-to-choose-register-and-pay/waste-exemption-charges) to find out what the charges and charging bands are.

Activities you can carry out

You can:
- mix manure or slurry with ash from the incineration of pig and poultry carcasses
- spread the manure or slurry ash mix on your farm to benefit the soil
- store the ash before mixing it with the manure or slurry, and you can store the manure or slurry ash mix before spreading it
Activities you cannot carry out

You cannot:
- take ash from neighbouring farms and mix it with manure and slurry on your farm
- mix any other ashes with manure and slurry and spread the mix on your land
- plough ash straight into the soil
Type of waste you can use

The waste codes are listed in the List of Wastes (LoW) Regulations. You need to make sure your waste fits within the waste code and the description.

Amount of waste you can use

The maximum amount of ash you can spread under this exemption is 150kg per hectare in a 12 month period. You should only spread the amount that the soil needs. If you apply more ash than appears reasonable, the Environment Agency may consider this as disposal of waste.

Key conditions

You cannot store or spread the ash mix within 10 metres of a watercourse or 50 metres of a spring, well or borehole.

You must mix the ash with an equal or larger amount of manure or slurry before spreading it.

The ash must be stored in a secure place before it is spread.

When the ash is spread, the land must not have been frozen for 12 hours or more in the preceding 24 hours.

The land must not be frozen, waterlogged or covered by snow.

Other things you need to know

The pig and poultry carcasses must be incinerated in compliance with the Animal By-Product Regulations (https://www.legislation.gov.uk/uksi/2011/881/made).

This exemption can only take place on the same farm where the pigs or poultry died and were then incinerated.

Register a U15 exemption

You need to register this exemption with the Environment Agency if you meet the requirements.

Register an exemption (https://www.gov.uk/guidance/register-your-waste-exemptions).
Gloucester City Cycling Club
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 Gloucester City Cycling Club 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 Gloucester City Cycling Club 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
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

First year of Club membership free.

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.
Professor Sir Ian Chapman
Source: gov.uk (2025-08-01)

Ian Chapman was appointed Chief Executive Officer of the UK Atomic Energy Authority on 1 October 2016. His career highlights: he was appointed Head of Tokamak Science at Culham in 2014. he has held a number of international roles in fusion including a Task Force Leader for JET from 2012 to 2014 and a member of US experiment NSTX-U programme advisory committee. he has published over 110 journal papers and given 30 invited lead-author presentations at international conferences. his has won a number of international awards, including the European Physical Society Early Career Prize in 2014, the Institute of Physics Paterson Medal in 2013, the IUPAP Plasma Physics Young Scientist Prize in 2012 and the Cavendish Medal for Best early-career UK physicist awarded by SET for Britain in 2011. he was made a Fellow of the Institute of Physics in 2013 and became a visiting Professor at Durham University in 2015. In February 2025, it was announced Ian Chapman was leaving UKAEA in the summer to become CEO of UK Research and Innovation (UKRI). Sir Ian will lead the team at UKRI, backing thousands of researchers and innovators in developing solutions which improve people’s lives and help grow the economy.

Ian Chapman was appointed Chief Executive Officer of the UK Atomic Energy Authority on 1 October 2016. His career highlights:
- he was appointed Head of Tokamak Science at Culham in 2014.
- he has held a number of international roles in fusion including a Task Force Leader for JET from 2012 to 2014 and a member of US experiment NSTX-U programme advisory committee.
- he has published over 110 journal papers and given 30 invited lead-author presentations at international conferences.
- his has won a number of international awards, including the European Physical Society Early Career Prize in 2014, the Institute of Physics Paterson Medal in 2013, the IUPAP Plasma Physics Young Scientist Prize in 2012 and the Cavendish Medal for Best early-career UK physicist awarded by SET for Britain in 2011.
- he was made a Fellow of the Institute of Physics in 2013 and became a visiting Professor at Durham University in 2015.
In February 2025, it was announced Ian Chapman was leaving UKAEA in the summer to become CEO of UK Research and Innovation (UKRI). Sir Ian will lead the team at UKRI, backing thousands of researchers and innovators in developing solutions which improve people’s lives and help grow the economy.
PM call with Prime Minister Carney of Canada: 12 May 2025
Source: gov.uk (2025-05-12)

The Prime Minister spoke to the Prime Minister of Canada, Mark Carney, this evening.

The Prime Minister spoke to the Prime Minister of Canada, Mark Carney, this evening.

The Prime Minister began by congratulating Prime Minister Carney on his fantastic election win.

The leaders reflected on the opportunities to deepen the friendship between the two countries, including through economic cooperation and technology ties to deliver for working people in both the UK and Canada.

Discussing the Coalition of the Willing call in Kyiv on Saturday, the Prime Minister thanked Prime Minister Carney for joining, and leaders underlined the need to increase pressure on President Putin to agree to an unconditional ceasefire.

Looking ahead, the Prime Minister said he was looking forward to travelling to Canada for the G7 Summit next month, which would be another important moment to stand in solidarity with Ukraine.

The leaders agreed to stay in close touch.
Mrs O Klein v University of Warwick: 1304348/2024
Source: gov.uk (2025-03-13)

Employment Tribunal decision.

Read the full decision in Mrs O Klein v University of Warwick: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/67d2b49b2348f8d0cc51cb85/Mrs_O_Klein_v_University_of_Warwick_-_xx-xxxx-xxxx_-_Judgment.pdf).
Mr T Wright v R.H. Claydon Ltd: 3304233/2023
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Mr T Wright v R.H. Claydon Ltd: 3304233/2023 - Judgment (https://assets.publishing.service.gov.uk/media/66a24ee649b9c0597fdb04e6/Mr_Tony_Wright_v_R.H._Claydon_Ltd_-_3304233-2023_-_Judgment.pdf).

Read the full decision in Mr T Wright v R.H. Claydon Ltd: 3304233/2023 - Reasons (https://assets.publishing.service.gov.uk/media/6807b69b3bdfd1243078e6e9/Mr_T_Wright_v_R_H_Claydon_Ltd_3304233.2023_written_reasons.pdf).

Read the full decision in Mr T Wright v R.H. Claydon Ltd: 3304233/2023 - Remedy (https://assets.publishing.service.gov.uk/media/66a24f160808eaf43b50d734/Mr_Tony_Wright_v_R.H._Claydon_Ltd_-_3304233-2023_-_Judgment_on_Remedy.pdf).

Read the full decision in Mr T Wright v R.H. Claydon Ltd: 3304233/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/6759889d4cbda57cacd346ae/Mr_Tony_Wright_-_v_-_R.H.Claydon_Ltd_-_3304233-2023_-_Reconsideration_Judgment.pdf).

Read the full decision in Mr T Wright v R.H. Claydon Ltd: 3304233/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/6807b65c148a9969d2394e7e/Mr_T_Wright_v_R_H_Claydon_Ltd_3304233.2023_Reconsideration_Judgment.pdf).
Tell HMRC when an employee leaves if you use Basic PAYE Tools
Source: gov.uk (2025-02-27)

Find step-by-step help on what to do when an employee leaves, if you currently use Basic PAYE Tools to operate payroll.

This guide will help you use Basic PAYE Tools to:
- send information about a leaver to HMRC
- print a P45 for the employee
All Basic PAYE Tools user guides are updated only when there are major changes to the tools. They may not be updated yearly.

As an employer you must register with HMRC for PAYE Online (https://www.gov.uk/paye-online) before you use Basic PAYE Tools to run your payroll calculations and submissions.
Teacher misconduct panel outcome: Mr Gary Foster
Source: gov.uk (2025-09-05)

Professional conduct panel outcome, including decision and reasons.

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

Teacher’s name: Mr Gary Foster

Teacher reference number: 2271084

Teacher’s date of birth: 11 December 1978

Location teacher worked: Lancaster, North West England

Date of professional conduct panel: 7 August 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Gary Foster formerly employed in Lancaster, North West England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Mark Power
Source: gov.uk (2025-09-09)

Mark Power is Chief People Officer (interim) at the Foreign, Commonwealth & Development Office (FCDO). Mark joined the Diplomatic Service in 2009 having previously worked as a journalist for ITN, primarily as a Producer on Channel 4 News. In London he worked in the FCO’s National Security Directorate, Americas Directorate and was also seconded to No10 press office. He has served overseas as: Deputy Head of Mission at British Embassy Tel Aviv Second Secretary at British High Commission, Islamabad First Secretary and Head of British Embassy Office Goma, Eastern Democratic Republic of Congo First Secretary and Head of Strategic Threats at the UK Mission to the UN in New York

Mark Power is Chief People Officer (interim) at the Foreign, Commonwealth & Development Office (FCDO).

Mark joined the Diplomatic Service in 2009 having previously worked as a journalist for ITN, primarily as a Producer on Channel 4 News. In London he worked in the FCO’s National Security Directorate, Americas Directorate and was also seconded to No10 press office.

He has served overseas as:
- Deputy Head of Mission at British Embassy Tel Aviv
- Second Secretary at British High Commission, Islamabad
- First Secretary and Head of British Embassy Office Goma, Eastern Democratic Republic of Congo
- First Secretary and Head of Strategic Threats at the UK Mission to the UN in New York
MTT62910 - Charging mechanisms: Undertaxed Profits Rule: Transitional provisions: Transitional safe harbour for the UTPR
Source: gov.uk (2025-08-05)


The UTPR transitional safe harbour allows a group to elect that the members in the ultimate parent’s territory do not have an untaxed amount, where the nominal tax rate in the ultimate parent’s territory is 20% or greater.

The safe harbour is set out in Part 2A of Schedule 16 of Finance (No.2) Act 2023.

Conditions

For an election into the safe harbour to be valid, the following conditions must be met:
- the corporate income tax (CIT) rate in the territory of the ultimate parent must be at least 20%, and
- the period must:
- be no longer than 12 months,
- commence on or before 31 December 2025, and
- end before 31 December 2026.
Corporate income tax rate

The CIT in a territory may be levied by authorities at a number of different levels of government. For example, a national or federal CIT rate may be supplemented by a CIT rate charged at the level of a state or province. In these cases, when determining the CIT rate, a group should include:
- the nominal national or federal rate
- the lowest nominal rate that generally applies across the states, provinces, or cantons
Otherwise, the generally applicable nominal rate will be the CIT rate.

Effect of making an election

Where a group makes a valid election, the untaxed amounts of all members of the group in the ultimate parent’s territory is deemed to be nil for the period.

Additionally, where a joint venture group has its joint venture parent located in the ultimate parent’s territory, the untaxed amounts of that joint venture group are deemed to be nil in relation to the group making the election. This includes joint venture subsidiaries that are located outside the ultimate parent’s territory.

The group may still have untaxed amounts arising for members located outside of the ultimate parent’s territory.
Mauriteft Consulting 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 Mauriteft Consulting 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 Mauriteft Consulting 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 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.
Regulatory Reform (Fire Safety) Order 2005: enforcement
Source: gov.uk (2025-09-18)

Guidance for fire and rescue authorities and other bodies about their duty to enforce fire safety in non-domestic premises.

The Regulatory Reform (Fire Safety) Order 2005 (http://www.legislation.gov.uk/uksi/2005/1541/contents/made) was introduced in October 2006 and has been subsequently amended by the Fire Safety Act 2021 and the Building Safety Act 2022 in England.

Fire and rescue authorities and other bodies (‘enforcing authorities’) have a duty to enforce fire safety in non-domestic premises which include workplaces and in residential blocks the common parts, structure, external walls and doors.

Enforcing authorities must have regard to guidance issued by the Secretary of State in their enforcement approach. This set of guidance is intended to help them to better understand the intended compliance and enforcement outcomes when discharging their duties in England under the Order.

The public may also refer to this guidance to better understand the intent of specific aspects of the Order.
Apply to become an AI Factory Antenna: expression of interest
Source: gov.uk (2025-06-09)

UK public sector organisations are invited to apply to host an AI Factory Antenna.

The UK government invites expressions of interest (EOI) from public sector organisations to partner with an established European AI Factory through the Antennas programme.

This EOI will close at 11:59pm BST on Wednesday 11 June 2025.

EuroHPC’s call

The successful applicant of this EOI will be endorsed by the UK government to apply to the EuroHPC’s call for AI Factory Antennas (https://eurohpc-ju.europa.eu/call-selection-entities-or-consortia-entities-establish-ai-factory-antennas-linked-selected-ai_en). The deadline to apply to the EuroHPC’s call is 5:00pm CEST on Wednesday 9 July 2025.
IHTM47061 - Long-term UK residence test: Pre-owned assets tax
Source: gov.uk (2025-04-07)


The pre-owned asset (POA) charge (IHTM44001 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm44001)) is a charge to income tax on benefits received by a former owner of property. It applies to individuals who continue to receive benefits from certain assets (land, chattels, intangibles in a settlor interested trust) that they once owned after 17 March 1986 but have since disposed of.

The POA charge (IHTM44001 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm44001)) applies to UK resident individuals. If you are long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)), the POA charge applies to both UK and foreign property. If you are not long-term UK resident the charge only applies if the property is situated in the UK.

Prior to 6 April 2025, if an individual was UK resident, but non-UK domiciled, the charge did not apply unless the property (land, chattels, intangibles in a settlor interested trust) was situated in the UK.

Property which is not subject to the gift with reservation (GWR) provisions (IHTM14301 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm14301)) because it was excluded property comprised within a settlement immediately before 30 October 2024 (IHTM47022 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47022)) will also be disregarded for pre-owned assets tax purposes.
The College of Podiatry
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 The College of Podiatry 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 The College of Podiatry 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
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 S Butler v Kent County Council: 2303837/2020
Source: gov.uk (2025-09-12)

Employment Tribunal decision.

Read the full decision in Mr S Butler v Kent County Council: 2303837/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68c02a1c838e7712ea2bfd77/Mr_S_Butler_v_Kent_County_Council_2303837-2020_so_jud_pub.pdf).
Ambulance Quality Indicators Systems Indicators for May 2025
Source: gov.uk (2025-06-12)

Monthly ambulance response, call answer, and handover times, by Ambulance Service.

For the eleven Ambulance Services in England: Monthly incident count and response times for Categories C1 to C4; incidents resolved on scene or on the telephone; clinical validation and assessment; resources allocated to incidents; handover times at ED / non-ED; calls to 999 and average answer times.

Accredited official statistics are produced impartially and free from political influence.
Highbury Recruitment 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 Highbury Recruitment 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 Highbury Recruitment 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
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.
Miss J Mugwanya v HCA International Ltd: 2219617/2024
Source: gov.uk (2025-08-28)

Employment Tribunal decision.

Read the full decision in Miss J Mugwanya v HCA International Ltd: 2219617/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68b03690fef950b0909c1745/Miss_J_Mugwanya_v_HCA_International_Limited_-_2219617-2024.pdf).