theodi/ndl-core-corpus huggingface dataset:
Apply to join DVSA earned recognition or add extra modules
Source: gov.uk (2025-06-16)

Use these application forms to apply to join the DVSA earned recognition scheme if you’re a vehicle operator, or add extra modules to your accreditation.

Use these application forms to apply to the Driver and Vehicle Standards Agency (DVSA) to either:
- join DVSA earned recognition - with or without the extra modules
- add extra modules to your accreditation
Extra modules are optional. They’re in addition to the 9 standard modules.

There are no fees to apply.

Apply to join DVSA earned recognition

Use this form to apply to join DVSA earned recognition. You can apply as a single entity or as a group of entities.

You can add up to 3 entities if you’re applying as a group. If you need to add more than 3, email xxx@xxx.xx (mailto:xxx@xxx.xx) before you apply.

Before you start

You need:
- your operator licence numbers
- your company registration number (sometimes called a Companies House number)
- the number of vehicles and trailers on your operator licence
- details of any variations or variation requests made to your operator licence in the last 28 days
- name and reference number of your approved audit provider (https://www.gov.uk/government/publications/dvsa-earned-recognition-authorised-audit-providers)
If you’re using a DVSA-validated IT system (https://www.gov.uk/government/publications/dvsa-earned-recognition-it-or-software-you-need) to report your drivers’ hours or maintenance systems key performance indicators, you’ll also need:
- your IT supplier’s name
- your IT supplier’s provider ID
Apply to add extra modules to your DVSA earned recognition accreditation

You can apply for the extra modules either:
- when you apply to join DVSA earned recognition for the first time - send both application forms to do this
- after you’ve been accredited
Before you start read guidance notes about how to fill in the form (https://www.gov.uk/government/publications/apply-to-join-dvsa-earned-recognition-or-add-extra-modules/how-to-fill-in-the-application-form-to-add-extra-modules-to-your-dvsa-earned-recognition-accreditation).

How to send the form

Download and save the application form to your computer or device

Fill in the application form.

Email the application form to DVSA.

Email an application to add extra modules

You’ll need to fill in one copy of the form for each extra module you want to apply for. Email the forms to xxx@xxx.xx (mailto:xxx@xxx.xx?subject=Additional%20module%20application). The subject title of the email needs to be ‘Additional module application’ with nothing else in it.

Help with your application

Contact DVSA to get help with any of the application forms.

DVSA earned recognition applications xxx@xxx.xx (mailto:xxx@xxx.xx)
UK-Switzerland Services Mobility Agreement
Source: gov.uk (2025-10-28)

Documents related to the UK-Switzerland Services Mobility Agreement.

The Services Mobility Agreement (SMA) allows UK professionals to work in Switzerland for up to 90 days without a work permit from 1 January 2021. Swiss professionals will be able to deliver contracts in the UK in specified skilled sectors through the Global Business Mobility Service Supplier visa (https://www.gov.uk/service-supplier-visa).

The SMA also established a working group, for the UK and Switzerland to develop a comprehensive agreement on the recognition of professional qualifications for service suppliers working in each other’s markets. This agreement has now been signed.

In November 2022, the UK and Switzerland agreed to extend the agreement for an additional 3 years.

In October 2025, the UK and Switzerland agreed to extend the agreement for a further 4 years, bringing the expiration date to 31 December 2029.
Work Capability Assessment draft regulations: letter to Dr Stephen Brien
Source: gov.uk (2025-02-04)

Correspondence from the DWP to SSAC's Chair following the judgment in the judicial review into the lawfulness of the consultation on the Work Capability Assessment descriptor changes.

Correspondence from the Department for Work and Pensions (DWP) to Dr Stephen Brien, Chair, Social Security Advisory Committee (SSAC) setting out the main findings of the judgment in the judicial review into the lawfulness of the consultation on the Work Capability Assessment descriptor changes.

Given this judgment, the letter confirms that the draft regulations which would have delivered the Work Capability Assessment descriptor changes, and which were presented to the Social Security Advisory Committee in May 2024, will be withdrawn by the Department for Work and Pensions. Therefore, following discussion between SSAC and DWP, this brings to a conclusion SSAC’s scrutiny of the draft regulations.
Interministerial Group for Elections and Registration Communiqué: 30 October 2025
Source: gov.uk (2025-12-10)

A note of the meetings held by the Interministerial Group for Elections and Registration.

The aim of the Interministerial Group (IMG) for Elections and Registration is to consider issues relating to elections and electoral registration policy across the UK.

It is led by the relevant ministers from across the UK with election policy in their portfolio.
British Embassy Buenos Aires
Source: gov.uk (2025-10-17)

We maintain and develop relations between the UK and Argentina. The British Embassy in Buenos Aires provides services to British nationals in Argentina.

The British Embassy in Buenos Aires maintains and develops relations between the UK and Argentina. Find out more on our UK and Argentina news page (https://www.gov.uk/world/argentina/news).

We provide services to British nationals living in and visiting Argentina. You can access UK government services while in Argentina (https://www.gov.uk/world/argentina).

If you’re travelling in Argentina, see our Argentina Travel Advice (https://www.gov.uk/foreign-travel-advice/argentina).

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:

ill, injured, or involved in a crime

with a British person who’s died

Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/argentina/british-embassy-buenos-aires)

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document).

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizen).

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/argentina/british-embassy-buenos-aires).

Other consular services

Notarial and documentary services

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).

Feedback on our services

We are keen to improve our services. If you have been in contact with our consular staff in Buenos Aires we would welcome your feedback on what we did well and your suggestions on what we could have done differently or better. Please write to: xxx@xxx.xx (mailto:xxx@xxx.xx).
Give notice of ceasing to be a person with significant control (PSC07)
Source: gov.uk (2025-11-18)

Use this form to give notice of ceasing to be an individual person with significant control, relevant legal entity or other registrable person.

This form can be used to notify Companies House of ceasing to be an individual person with significant control (PSC), relevant legal identity (RLE) or other registrable person (ORP).

Use the online service (https://www.gov.uk/file-changes-to-a-company-with-companies-house) to update your information as quickly as possible.

It takes longer to process paper forms sent to us by post.

Forms need to be printed at full size on white A4 size paper.
Making a complaint
Source: gov.uk (2025-01-16)

Essential information you need to make a complaint about the IAA, its staff, the Immigration Services Commissioner or an immigration adviser or organisation.

Contents:
- Complain about the IAA, its staff, or the Commissioner (#Complain-about-the-IAA,-its-staff,-or-the-Commissioner)
- Complain about an immigration adviser or organisation (#Complain-about-an-immigration-adviser-or-organisation)
- Complaints re-direction scheme for regulated organisations (#Complaints-re-direction-scheme-for-regulated-organisations)
- Accessible complaint forms (#Accessible-complaint-forms)
Complain about the IAA, its staff, or the Commissioner

If you feel we haven’t met a satisfactory standard of service, you should let us know.

First, try to resolve the issue with the person who initially helped you or their team leader. If this is not possible, or if you remain unhappy after discussing the matter with them, you should consider making a formal complaint.

If the matter remains unresolved, you can submit your complaint through the online portal (https://portal.oisc.gov.uk/s/complaints) , or you can submit a written complaint by letter or complete the paper based complaint form.

For more information on the process and to access the complaints form, visit the complaints procedure page (https://www.gov.uk/government/publications/complaints-about-oisc-procedural-guidance).

Complain about an immigration adviser or organisation

The IAA takes action against registered advisers who do not comply with our requirements, as well as those operating illegally without regulation. If you have information about a registered adviser or suspect someone is working illegally, whether related to services you’ve received or those provided to a client, you can easily report it through our online portal (https://portal.oisc.gov.uk/s/complaints).

For more information on our complaints scheme and tips for reporting an immigration adviser, visit the making a complaint about an immigration adviser page (https://www.gov.uk/government/collections/complain-about-an-oisc-regulated-immigration-adviser).

Complaints re-direction scheme for regulated organisations

The complaints re-direction scheme allows regulated IAA organisations to resolve complaints independently, without IAA involvement. The redirection of complaints page (https://www.gov.uk/government/publications/oisc-complaints-re-direction-scheme) outlines the benefits of the scheme and provides details on the process.

Accessible complaint forms

Downloadable complaint forms (https://www.gov.uk/government/publications/oiscs-complaints-scheme-complaints-form-english) are available if you’re unable to submit your complaint online, prefer to submit it electronically, or require the form in another language.
The Learning Trust
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 Learning Trust 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 Learning Trust 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 Reservists
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
V Dawson v Brooknight Security Ltd: 3303575/2024
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in V Dawson v Brooknight Security Ltd: 3303575/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68a5b5e0ae61a32c04994d4a/V_Dawson_v_Brooknight_Security_Ltd-_3303575-2024_-Strike_Out_Judgment.pdf).
N D Castro v Advanced Plastic Technology Ltd: 3302632/2024
Source: gov.uk (2025-07-02)

Employment Tribunal decision.

Read the full decision in N D Castro v Advanced Plastic Technology Ltd: 3302632/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67d42cdc4bcf261f8233f7e3/N_De_Castro_-_v_-_Advanced_Plastic_Technology_Limited_-_3302632-2024_-_Judgment.pdf).

Read the full decision in N D Castro v Advanced Plastic Technology Ltd: 3302632/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6850266d29fb1002010c4eb1/Ms_Noelene_Gloria_De_Castro_-_v_-_Advanced_Plastic_Technology_Limited___3302632-2024_-_Judgment.pdf).
INTM489280 - The Unassessed Transfer Pricing Profits Process: Partnerships and Lloyds Syndicates
Source: gov.uk (2025-12-04)


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

TIOPA10/Schedule 1A

Sometimes companies will have unassessed transfer pricing profits as a result of their membership of a partnership or a Lloyds syndicate.

In these cases the approach for UTPP is very similar to the typical process summarised in INTM489205 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm489205), but with some changes to recognise that more than one company is likely to be affected and that it will be very difficult, if not impossible, for a company to unilaterally change their returned profits in respect of the partnership, or syndicate. This is because any profits or losses are allocated to that company from a separate return, which was calculated and submitted by someone else.

As a result, the UTPP legislation contains specific provisions to ensure:
- a coordinated approach to assessment, amendment and appeal
- that the representative partner (of a partnership) or managing partner (of a syndicate) can amend the partnership, or syndicate return to more fully reflect the transfer pricing requirement for corporate partners, or members. This means that some, or all of the unassessed transfer pricing profits are included in the partnership or syndicate tax return
- that the definition of corporate partner or member includes any indirect corporate partners or members
- where a partnership or syndicate is made up of a mix of corporates and individuals, the impact of the legislation is restricted to companies
The UTPP legislation recognises that HMRC will often deal with the representative of the partnership, or syndicate who made the return in addressing any enquiries:
- the preliminary notice will be issued to the representative partner of a partnership or managing agent of a syndicate
- the representative partner or managing agent has the power to make representations and to appeal a UTPP assessment once it becomes final, however
- the assessment will be on each corporate partner, or member for their share of the unassessed transfer pricing profits. It is important that each company is notified of this as soon as possible after the assessment is made.
Event Fire 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 Event Fire 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 Event Fire 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.
IMEXPG102000 - Introduction: Definitions
Source: gov.uk (2025-11-25)


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.

Applicable definitions from the Customs and Excise Management Act 1979 (CEMA) Section 1 are reproduced in the ‘Law’ Section at IMEXPG303000 (https://www.gov.uk/hmrc-internal-manuals/import-and-export-pipelines-guidance/imexpg303000).“Pipe-lines” are defined in the Pipe-lines Act 1962 section 65,which is reproduced in the ‘Law’ at IMEXPG301000 (https://www.gov.uk/hmrc-internal-manuals/import-and-export-pipelines-guidance/imexpg301000).
The Worshipful Company of Fletchers
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 Worshipful Company of Fletchers 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 Worshipful Company of Fletchers 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
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.
WRR Pugh & Son 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 WRR Pugh & Son 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 WRR Pugh & Son Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Live Solar
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 Live Solar 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 Live Solar 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 Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CTM35220 - Income Tax: Deduction of tax: Income received net
Source: gov.uk (2025-08-13)


Set off of Income Tax borne against Corporation Tax for an accounting period

Following the changes in FA01 and FA02, see CTM35215 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm35215), companies receive payments under deduction of tax less frequently. In such cases
- where a UK company receives payments from which Income Tax has been deducted they are treated as income for CT purposes, and
- the amount of IT deducted from the payment received is set off against the CT liability.
It follows that the set-off is made against the total CT liability for the whole accounting period, rather than just against CT attributable to the receipt.

If the net CT liability does not absorb the whole of the IT, the balance is repayable. For accounting periods ending on or after 1 October 1993, companies may claim repayment before the relevant assessment has been determined, see CTM92150 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm92150). Before 1 October 1993 and the advent of CT Pay and File, the assessment had to be finally determined first.

Example

A company has £20,000 IT deducted from taxed income received in the accounting period ended 31 December 2010. The CT computation will show:

CT chargeable: £19,000

less IT set-off (£19,000 out of the £20,000): £19,000

equals CT Payable: £0.

The £1,000 (£20,000 less £19,000 used) IT not so relieved is repaid to the company.
Guidance for managing government’s implicit liabilities
Source: gov.uk (2025-11-26)

Guidance for how departments should identify and mitigate private sector costs that could fall to government in a crisis.

This guidance sets out an approach to managing implicit liabilities, namely where private sector liabilities may fall to government during crisis events or shocks. It sets out how government can proactively identify and mitigate implicit liabilities, reduce the need for government to step in, and limit the costs that fall to government. The guidance sets out departmental responsibilities for implicit liability management and provides a toolkit for departments to develop and implement successful mitigation strategies. It is supported by the £15 million Implicit Liability Management Fund.
SJP Business Accountants 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 SJP Business Accountants 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 SJP Business Accountants Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr P Fagan v OCS UK and I Ltd: 2404649/2023
Source: gov.uk (2025-04-23)

Employment Tribunal decision.

Read the full decision in Mr P Fagan v OCS UK and I Ltd: 2404649/2023 - Judgment (https://assets.publishing.service.gov.uk/media/66c46105b75776507ecdf443/Mr_P_Fagan_v_OCS_UK___I_Ltd_-_2404649_2023_-_Judgment.pdf).

Read the full decision in Mr P Fagan v OCS UK and I Ltd: 2404649/2023 - Reasons (https://assets.publishing.service.gov.uk/media/680792438c1316be7978e6c7/Mr_P_Fagan_v_OCS_UK___I_Ltd_2404649_2023.pdf).
Ashton Medical Group
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 Ashton Medical Group 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 Ashton Medical Group 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- 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.
Water resources 2024-2025: analysis of the water industry’s annual water resources performance
Source: gov.uk (2025-11-18)

The Environment Agency's analysis of the water resources management plan annual review submissions from water companies across England for April 2024 to March 2025.

Ensuring water reliably flows from our taps is a fundamental duty for a water company. This involves planning to have enough water to meet demands from customers while protecting and enhancing the environment. Water companies’ water resources management plans (WRMPs) do this, but it is important that these plans are delivered.

This report summarises and reviews progress on key water demand and supply metrics across wholesale water companies in England, for the year April 2024 to March 2025.
Mrs D Byczek v Sports Direct.com Retail Ltd: 2600396/2023
Source: gov.uk (2025-01-21)

Employment Tribunal decision.

Read the full decision in Mrs D Byczek v Sports Direct.com Retail Ltd: 2600396/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/678e5734432c55fe2988f644/Mrs_D_Byczek_v_Sports_Direct.com_Retail_Limited_2600396.2023_Judgment.pdf).
Tools and checklists
Source: gov.uk (2025-02-24)

Tools to help schools and responsible bodies manage their school buildings and land.

Benefits of strategic estate management (PDF, 687KB) (https://assets.publishing.service.gov.uk/media/5f845992d3bf7f6ba5091f78/Benefits_of_strategic_estate_management.pdf)

Self assessment tool (XLSX, 101KB) (https://assets.publishing.service.gov.uk/media/5f84b8d7e90e07703cfe2e58/GEMS_self_assessment_tool.xlsx)

A guide to strategic estate documents (PDF, 872KB) (https://assets.publishing.service.gov.uk/media/5f8468c3d3bf7f6ba6e77af1/A_guide_to_strategic_estate_documents.pdf)

Good estate governance (DOCX, 871KB) (https://assets.publishing.service.gov.uk/media/5f847eddd3bf7f6b9af0365a/Good_estates_governance.docx)

Top 10 estates checks for boards (PDF, 634KB) (https://assets.publishing.service.gov.uk/media/5f846b468fa8f50451896ba0/Top_10_estate_checks_for_boards.pdf)

The information you need to know about your estate (ODT, 871KB) (https://assets.publishing.service.gov.uk/media/5f847adad3bf7f6b983378b3/The_information_you_need_to_know_about_your_estate.odt)

Introduction to condition surveys (PDF, 610KB) (https://assets.publishing.service.gov.uk/media/5f8480b58fa8f50455cd95d3/Introduction_to_condition_surveys.pdf)

How to begin estate performance management and benchmarking (DOCX, 907KB) (https://assets.publishing.service.gov.uk/media/5f84aee48fa8f50456bb8bb4/How_to_begin_estate_performance_management_and_benchmarking.docx)

Tips to reduce energy and water use in schools (PDF, 610KB) (https://assets.publishing.service.gov.uk/media/5f847c598fa8f504594d4b82/Top_tips_to_reduce_energy_and_water_use_in_schools.pdf)

Assess and manage flood risk in schools checklist (PDF, 187KB) (https://assets.publishing.service.gov.uk/media/67ae1dfe6e6c8d18118acda9/Assess_and_manage_flood_risk_in_schools_-_checklist.pdf)

How to prioritise maintenance (PDF, 671KB) (https://assets.publishing.service.gov.uk/media/5f84ac9c8fa8f50455cd95d5/How_to_prioritise_maintenance.pdf)

Maintenance risk based tool (XLSX, 195KB) (https://assets.publishing.service.gov.uk/media/5f8443548fa8f50456bb8ba3/Maintenance_risk_based_tool.xlsx)

Compliance tracker (XLSX, 104KB) (https://assets.publishing.service.gov.uk/media/5f84b003e90e077041376d18/Compliance_Tracker.xlsx)

Estate projects checklist (DOCX, 871KB) (https://assets.publishing.service.gov.uk/media/5f84832c8fa8f50458d347ec/Estate_projects_checklist.docx)
SR2022 No 5: non-hazardous waste transfer with asbestos, hazardous batteries, cable and WEEE storage
Source: gov.uk (2025-11-06)

Standard rules to operate a household, commercial and industrial waste transfer station. These rules also allow the storage of asbestos, batteries, cable and waste electrical and electronic equipment (WEEE).

This standard rules permit allows you to operate a waste facility transferring a range of non-hazardous wastes. These rules also allow storage of asbestos, batteries, cable and waste electrical and electronic equipment (WEEE).

You can apply for this standard rules permit if:
- your activity meets the rules set out in the permit
- you can manage the potential risks as set out in the generic risk assessment
Charges

The charges for applying for this standard rules permit are:
- £3,926 for a new standard rules permit application
- £1,178 for a minor variation to the permit
- £2,529 to transfer the permit
- £2,356 to surrender the permit
There is also an annual subsistence charge of £2,875 for the standard rules permit.

Apply online

The Environment Agency is testing a new online service for permit applications in England. You can sign up to use the new service and give feedback (https://www.smartsurvey.co.uk/s/permissionsignup/).
Mr D Donoghue v Howdens Joinery Ltd: 3305501/2023
Source: gov.uk (2025-01-15)

Employment Tribunal decision.

Read the full decision in Mr D Donoghue v Howdens Joinery Ltd: 3305501/2023 - Judgment (https://assets.publishing.service.gov.uk/media/65b288b85f8ce200143ae544/Mr_D_Donoghue_v_Howdens_Joinery_Limited_-_3305501-2023_-_Judgment.pdf).

Read the full decision in Mr D Donoghue v Howdens Joinery Ltd: 3305501/2023 - Judgment (https://assets.publishing.service.gov.uk/media/670ce580e84ae1fd8592f260/Mr_D_Donoghue_v_Howdens_Joinery_Ltd_3305501.2023_FMH_Judgment.pdf).

Read the full decision in Mr D Donoghue v Howdens Joinery Ltd: 3305501/2023 - Remedy (https://assets.publishing.service.gov.uk/media/678648cdf0528401055d239a/Mr_D_Donoghue_v_Howdens_Joinery_Ltd__3305501.2023__Recoupment_Judgment.pdf).
MTT52100 - Administration: The information return: Structure and format
Source: gov.uk (2025-08-05)


The information return will contain the same information as the GloBE Information Return (GIR) developed by the OECD, which includes:
- identification of the members of the group
- information on the corporate structure of the group
- information relevant to the determination of effective tax rates, top-up amounts, and allocation of top-up amounts
Information returns must be submitted using third party software and must conform to the XML Schema format designed by the OECD.

More details on the GIR and XML Schema can be found on the OECD’s website here: Global Anti-Base Erosion Model Rules (Pillar Two) | OECD (https://www.oecd.org/en/topics/sub-issues/global-minimum-tax/global-anti-base-erosion-model-rules-pillar-two.html#globe-information-return)
Game trophies or other preparations of birds and ungulates to the European Union and Northern Ireland: certificate 8330
Source: gov.uk (2025-09-22)

Apply online for an export health certificate (EHC) to export game trophies from Great Britain (England, Scotland and Wales) to the EU or move them to Northern Ireland.

If you’re in England, Scotland or Wales, you must apply online for this export health certificate (EHC) using the online service to export to the EU or to move game trophies to Northern Ireland.

If you’re in Northern Ireland, you do not need an EHC to export to the EU. Contact DAERA on xx-xxxx-xxxx to find out what you need to do.

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/63496de38fa8f5346d780303/8330NFG-Sept25-v6.pdf), specimen certificate (https://assets.publishing.service.gov.uk/media/5f68d6338fa8f507619845a3/Specimen-8330_English_V1.pdf) and Postcode Schedule (Products) V3 (https://assets.publishing.service.gov.uk/media/634ecd2ce90e0731aa0fcc85/Postcode_Schedule__Products__V3.xlsx).

2. Apply online

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

You must submit a Postcode Schedule (Products) V3 (https://assets.publishing.service.gov.uk/media/634ecd2ce90e0731aa0fcc85/Postcode_Schedule__Products__V3.xlsx) with your application.

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8330EHC)

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

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

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

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates.
Find out more

Stay up to date with any changes to EHCs by signing up for email alerts (https://www.gov.uk/export-health-certificates/email-signup).

Find out about getting an EHC (https://www.gov.uk/guidance/get-an-export-health-certificate).

Find out about exporting live animals and animal products (https://www.gov.uk/guidance/exporting-animals-animal-products-fish-and-fishery-products-if-the-uk-leaves-the-eu-with-no-deal).

Help with your application

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

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

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