theodi/ndl-core-corpus huggingface dataset:
COM50080 - Claims/reliefs: loss and non-trading deficits carry-back: changing the EDP
Source: gov.uk (2025-08-01)


The COTAX calculated effective date of payment (EDP) of a loss or non-trading deficit carry-back posting produces the wrong result for interest purposes when:
- a carry-back has already caused a repayment or reallocation for the Accounting Period (AP)
- there has already been a repayment or reallocation for the AP as a result of a carry-back and you amend the amount of the carry-back
- the carry-back results in the displacement of another relief or set-off that you would have allowed if the company had not made the carry-back claim
- a loss carry-back reduces the rate of liability from the full CT rate to the Small Profits Rate (SPR)
- there is a loss carry-back and the caseworker has overwritten the computer calculated Marginal Relief (MR) figure
- in the case of a loss carry-back, tax is chargeable other than at the SPR that are below Lower Relevant Maximum Amount (LRMA) (for example a close investment holding company)
- there is more than one loss carried back and you need to alter the order in which the computer processes trading losses
You must recognise such cases and intervene by correcting the EDP where that is possible or request that the HMRC Payments Operations team calculate the interest manually where it is not possible. See COM50090 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50090) for more information.

Correcting the effective date of payment (EDP)

When you make or amend an assessment using function RAMA (Record/Amend Assessment), you can over-ride the COTAX calculated EDP and enter a non-standard EDP where appropriate.

You can only correct the interest position by correcting the EDP when giving effect to a carry-back that only displaces some other relief or set-off, and so does not itself satisfy any outstanding liability to CT. COM50085 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50085) Example 1 illustrates such a case.

It is not possible to correct the interest position by amending the EDP if you cannot give the carry-back posting a single correct EDP. COM50085 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50085) Example 2 illustrates such a case.

When it is not possible to correct the EDP, you must intervene by setting the clerical interest indicator (CII), see COM95015 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95015) if it is not set already.

When you have amended the assessment following the setting of CII, you have to make any repayment using function DIRR (Direct Repayment). In these cases, you also need to send an eForm to GBP Payments Operations to advise them of the interest consequence of the carry-back; for further details, see COM129000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com129000).

See:
- COM50081 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50081) for a list of forms relevant to this subject
- COM50082 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50082) for a list of functions to use in particular situations
MCA approved doctors for overseas
Source: gov.uk (2025-08-01)

A list of overseas-based approved doctors for UK seafarers.

This list is for seafarers looking for non UK-based approved doctors (ADs) who are able to carry out ENG 1 medical examinations.

Doctors details are regularly updated and contain information as of the 1st August 2025.
Christina Duncan
Source: gov.uk (2025-09-23)

Christina is the Cabinet Office Chief People Officer. Christina reports directly to the Chief Operating Officer for the Cabinet Office, and is the strategic people partner to the Permanent Secretaries across the Cabinet Office group. Christina started her career at Halifax plc followed by 7 years at Accenture plc. Since joining the civil service Christina has held a number of senior HR and transformation roles across the Civil Service.  Previous civil service roles have included Group HR Director in the Department for Transport (DfT), Transformation Director in the Ministry of Justice (MoJ) and, before that, People and Operations Director in the former Department for Energy and Climate Change (DECC).  Christina is a Fellow of the Chartered Institute of Personnel and Development and is currently studying for an MSc in Organisational Psychology.

Christina is the Cabinet Office Chief People Officer. Christina reports directly to the Chief Operating Officer for the Cabinet Office, and is the strategic people partner to the Permanent Secretaries across the Cabinet Office group.

Christina started her career at Halifax plc followed by 7 years at Accenture plc. Since joining the civil service Christina has held a number of senior HR and transformation roles across the Civil Service. Previous civil service roles have included Group HR Director in the Department for Transport (DfT), Transformation Director in the Ministry of Justice (MoJ) and, before that, People and Operations Director in the former Department for Energy and Climate Change (DECC). Christina is a Fellow of the Chartered Institute of Personnel and Development and is currently studying for an MSc in Organisational Psychology.
Memorandum of understanding between UK and Republic of Moldova: reciprocal exchange of driving licences
Source: gov.uk (2025-07-22)

Roles and responsibilities of DVLA, DfT and the Republic of Moldova in accepting applications for the reciprocal licence exchange between the UK and Moldova.

Memorandum of understanding (MoU) stating the roles and responsibilities in developing a simpler licence exchange between the UK and Moldova, involving the:
- Driver and Vehicle Licensing Agency (DVLA)
- Department for Transport (DfT)
- Government of the Republic of Moldova
From 1 August 2025, DVLA will begin accepting applications for licence exchange from citizens of the Republic of Moldova. This means eligible Moldovan citizens in the UK can apply to exchange their Moldovan driving licence for a UK equivalent without having to pass a theoretical or practical driving test.

The Republic of Moldova will also accept the exchange of UK-issued driving licences, including those held by Moldovan citizens who obtained the right to drive while residing in the UK.
INCHP02560 - General: Customs Civil Penalties: Civil Penalties for Contravention of a Customs Law
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.

Customs Civil Penalty (CCP) (regulatory) provisions came into force in December 2003 and cover all EU and UK Customs law except TIR and ATA Carnets, Prohibitions and Restrictions, Smuggled goods and Trade with the Channel Islands. They have replaced the criminal sanction of compound penalties, and the issue of a penalty does not imply dishonesty of the part of the trader.

The main objective of Customs Civil Penalties (CCPs) is to encourage trader compliance with customs law and procedures.

For more information see Customs Civil Penalties Guidance (CCPG) (https://www.gov.uk/hmrc-internal-manuals/customs-civil-penalties-guidance/ccpg).
Flats 1-8, 3 Alexander Road, London  N19 3PF: LON/00AU/LAC/2024/0017
Source: gov.uk (2025-01-08)

Residential Property Tribunal decision of Judge J Shepherd on 17 December 2024

Read the full decision in Flats 1-8, 3 Alexander Road, London N19 3PF: LON/00AU/LAC/2024/0017 (https://assets.publishing.service.gov.uk/media/67619b6cd20fc50099e19032/241217_Decision_in_3_Alexander_Road__London__N19_3PF.pdf)
Mr V Raghavakurup (aka Mr Kurup) v North Tees and Hartlepool NHS Foundation Trust: 2501513/2023
Source: gov.uk (2025-04-17)

Employment Tribunal decision.

Read the full decision in Mr V Raghavakurup (aka Mr Kurup) v North Tees and Hartlepool NHS Foundation Trust: 2501513/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/668e92600808eaf43b50cd2a/Mr._V._Raghavakurup_v_North_Tees_and_Hartlepool_NHS_Foundation_Trust_2501513-23_Judgment.pdf).

Read the full decision in Mr V Raghavakurup (aka Mr Kurup) v North Tees and Hartlepool NHS Foundation Trust: 2501513/2023 - Reasons (https://assets.publishing.service.gov.uk/media/66cef5965f85c44e918b2205/Mr._V._Raghavakurup_v_North_Tees_and_Hartlepool_NHS_Foundation_Trust_2501513-23_Reasons.pdf).

Read the full decision in Mr V Raghavakurup (aka Mr Kurup) v North Tees and Hartlepool NHS Foundation Trust: 2501513/2023 - Costs (https://assets.publishing.service.gov.uk/media/67fe6d294f66a92e2854670f/Mr.V._Raghavkurup__AKA_Mr._V._Kurup__v_North_Tees_and_Hartlepool_NHS_Foundation_Trust_2501513-23_Reserved_Costs.pdf).
J Simpson v Mazaar UK Ltd: 6022503/2024
Source: gov.uk (2025-03-13)

Employment Tribunal decision.

Read the full decision in J Simpson v Mazaar UK Ltd: 6022503/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67c6b9ae68a61757838d2231/Jack_Simpson_v_Mazaar_UK_Limited_-_6022503-2024.pdf).
Advance Pricing Agreements for oil and gas
Source: gov.uk (2025-09-11)

How to use Advance Pricing Agreements to resolve transfer pricing issues in oil and gas operations.

What an Advance Pricing Agreement is

An Advance Pricing Agreement is a written agreement between a business and HMRC which determines a method for resolving transfer pricing issues before a return is made.

When the terms of the agreement are complied with, the agreement gives assurance to the business that the treatment of the transfer pricing issues will be accepted by HMRC for the period covered by the agreement.

You can find detailed guidance about Advance Pricing Agreements in the HMRC International Manual (http://www.hmrc.gov.uk/Manuals/intmanual/INTM422000.htm).

How to apply

You contact HMRC to find out more about Advance Pricing Agreements and how to submit an application by emailing: xxx@xxx.xx (mailto:xxx@xxx.xx) or writing to:

APA Lead — HMRCBusiness Assets and International — Transfer Pricing TeamS1727 Stratford Reginal Centre, Room B7.28Central Mail UnitNewcastleNE98 1ZZ
DPL Group 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 DPL Group 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 DPL Group 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.
Miss D Christie v Colin’s Tyres: 8000178/2025
Source: gov.uk (2025-06-05)

Employment Tribunal decision.

Read the full decision in Miss D Christie v Colin’s Tyres: 8000178/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68397f585150d70c85aafb3c/Miss_D_Christie_v_Colin_s_Tyres_-_8000178.2025_-_Judgment.pdf).
BIM33630 - Stock: non-trading transactions in stock: ‘own goods’
Source: gov.uk (2025-03-24)


SS172A-172F Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005) and SS156-161 Corporation Tax Act 2009 (CTA 2009)

The decision in the House of Lords in Sharkey v Wernher [1955] 36 TC 275, established the principle that where a trader takes stock from his business for private use or for use in another business which he owns, or where he transfers to his business stock which he owns in some other capacity than that of proprietor of that business, the transfer should be dealt with for taxation purposes as if it were a sale or purchase at market value. Thus, goods that a trader takes from his trading stock, for example, for the personal use and enjoyment of himself and members of his household, should be credited at market value. This principle has now been enshrined in legislation under S172A-S172F ITTOIA 2005 for Income Tax and S156-S161 CTA 2009 for Corporation Tax. In brief, any disposal of trading stock not made in the course of the trade should be dealt with for taxation purposes as if it were a sale at market value. If there is a clash with the transfer pricing legislation (Pt 4 Taxation (International and Other Provisions) Act 2010) the transfer pricing legislation takes precedence (S172F ITTOIA 2005, S161 CTA 2009). Where a trader in the course of trade gives special terms, ‘market value' may be taken as the lowest price at which he sells the goods in comparable quantities in the ordinary course of trade.

The decision and the subsequent legislation does not apply to:
- services rendered to the trader personally or to his household, the costs of which should be disallowed in accordance with S34(1)(a) ITTOIA 2005;
- the value of meals provided for proprietors of hotels, boarding houses, restaurants etc and members of their families, which should also be dealt with on the basis that S34(1)(a) ITTOIA 2005 applies;
- expenditure incurred by a trader on the construction of an asset that is intended from the outset to be used as a fixed asset in the trade.
- Any transactions undertaken by a business with an election under S25A ITTOIA 2005 to compute trade profits on the cash basis.
In all these cases only the costs in question should be disallowed.

See also:
- Gifts of literary or other professional works, and Mason v Innes [1967] 44 TC 326 - BIM50745 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim50745).
- Houses built or taken by builders for own occupation - BIM51625 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim51625).
- Stock gifted to educational establishments - BIM45165 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim45165).
- Interaction with Capital Gains Tax and groups - see the Capital Gains Manual (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual).
Ambulance Quality Indicators Systems Indicators for February 2025
Source: gov.uk (2025-03-13)

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 with conveyance to ED or elsewhere, or resolved on scene or on the telephone; clinical validation and assessment; resources allocated to incidents; time to handover to ED / non-ED; calls to 999 and average answer times.

Accredited official statistics are produced impartially and free from political influence.
Alice Motion
Source: gov.uk (2025-10-24)

Alice Motion has been the Development Director to the British Office Sudan, based in Nairobi, since October 2025. She leads the UK’s humanitarian and international development engagement and programming in Sudan. Before this, Alice was Deputy Development Director and Head of the Humanitarian and Human Development Team in British Office Sudan from 2024 to 2025. She has completed two postings in Khartoum, as Deputy Development Director from 2023 to 2024, and Senior Policy and Programmes Advisor from 2015 to 2018. Alice has been working across the African continent since 2011, with postings in Kenya, Sudan, Tanzania, Democratic Republic of the Congo, and Nigeria. She holds an MSc in African Studies and a BA in Modern History from the University of Oxford.

Alice Motion has been the Development Director to the British Office Sudan, based in Nairobi, since October 2025. She leads the UK’s humanitarian and international development engagement and programming in Sudan.

Before this, Alice was Deputy Development Director and Head of the Humanitarian and Human Development Team in British Office Sudan from 2024 to 2025. She has completed two postings in Khartoum, as Deputy Development Director from 2023 to 2024, and Senior Policy and Programmes Advisor from 2015 to 2018.

Alice has been working across the African continent since 2011, with postings in Kenya, Sudan, Tanzania, Democratic Republic of the Congo, and Nigeria. She holds an MSc in African Studies and a BA in Modern History from the University of Oxford.
Rampion 2 offshore wind farm extension project: development consent order Planning Act 2008
Source: gov.uk (2025-04-03)

Decision on an application for an offshore wind farm electricity generating station under the Planning Act 2008.

Decision by the Secretary of State on an application for the construction and operation of an offshore wind farm electricity generating station, comprising the construction of up to 90 wind turbine generators, offshore substations, onshore and offshore cabling, onshore substation, and extension of the substation at Bolney.

Date of decision

4 April 2025

Company / location

Rampion Extension Development LimitedSwindonWiltshire

Type of project

Development consent order for an offshore wind farm under the Planning Act 2008.

Maximum output

1200MW.
Certificate of cancellation of a registration: application (AC4)
Source: gov.uk (2025-11-21)

Application form AC4 for a certificate of cancellation of an agricultural charge

Use this form to apply for a certificate stating that a specified agricultural charge has been cancelled previously.

Fee and address

To find out what fees are due for Agricultural Credits applications, see Agricultural Credits fees (https://www.gov.uk/guidance/land-registry-agricultural-credits-fees).

To find out where to send the completed form, see Land Registry address for applications (https://www.gov.uk/land-registry-address-for-applications#agricultural-credits).
Persistent organic pollutants (POPs): policy information
Source: gov.uk (2025-06-17)

Information on the Stockholm Convention on persistent organic pollutants (POPs) and the UK's obligations.

This paper outlines the criteria for substances being listed as persistent organic pollutants under the Stockholm Convention, the UK’s obligations under the convention, and the progress made by the UK.
CH270300 - How to do a compliance check: penalties for failure to comply with notices: Schedule 36 alternatives to daily penalties
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

Before issuing any further daily penalties you should consider if taking the following actions might be more effective in encouraging compliance where the notice relates to a compliance check:
- if your compliance check is an enquiry into an IT/CTSA return, consider closing your enquiry by amending the return to a figure of tax that you could justify before the tribunal
- for other compliance checks, consider making assessments based upon what you judge to be correct and that you could justify before the tribunal
The appeal process puts the onus on the appellant to produce evidence to show that your assessment is wrong. The tribunal may conclude that the information required by your notice ought to be provided before hearing the appeal.

Once you have closed an SA enquiry you cannot issue further information notices for the period covered by your enquiry unless you suspect that:
- tax may not have been assessed
- an assessment has become insufficient
- a relief has become excessive
and you can make a discovery assessment.

On any appeal against your amendment or assessment the tribunal may require the appellant to provide the information you were seeking in order to settle the appeal, see ARTG8620 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg8620).
Mr J Anderson v Johnsons and Co Ltd: 6014388/2024
Source: gov.uk (2025-01-17)

Employment Tribunal decision.

Read the full decision in Mr J Anderson v Johnsons and Co Ltd: 6014388/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/6787d04b868b2b1923b64681/Mr_J_Anderson_v_JOHNSONS_AND_CO_LTD_6014388-2024_Judgment.pdf).
UK Critical Minerals Strategy
Source: gov.uk (2025-11-22)

The government's new strategy sets the UK’s long-term ambition to ensure we have the critical minerals we need to drive economic growth and the clean energy transition.

The UK’s Critical Minerals Strategy sets the 10-year vision for securing critical minerals for the UK. The government will harness our competitive advantage in midstream processing and recycling by optimising domestic production and diversify our sources by working with international partners.
D Smith v Platform Property Care Ltd and Platform Housing Group Ltd: 6022805/2024
Source: gov.uk (2025-09-03)

Employment Tribunal decision.

Read the full decision in D Smith v Platform Property Care Ltd and Platform Housing Group Ltd: 6022805/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68b70bab11b4ded2da19fd41/Daniel_Smith_v_PLATFORM_PROPERTY_CARE_LIMITED___others_-_Judgment_-_6022805.2024.pdf).
Repair
Source: gov.uk (2025-04-30)

Information on repair in relation to inward processing.

Operation undertaken on a good to remedy operating defects or material damage and entailing the re-establishment of the good to its original function or to ensure compliance with technical requirements for its use.

Repair of a good includes restoration and maintenance.

Repair does not include an operation or process that:
- destroys the essential characteristics of a good or creates a new or commercially different good
- transforms an unfinished good into a finished good
- is used to improve or upgrade the technical performance of a good
UK Green Taxonomy
Source: gov.uk (2025-07-15)

This consultation seeks to gather views on the value case for a UK Green Taxonomy as part of the UK’s wider sustainable finance framework.

The purpose of implementing a green taxonomy is to support investment into activities aligned with sustainability goals, and to mitigate greenwashing. However, the government is aware that taxonomies can be complex in practice, and feedback on their value is mixed.

This consultation is therefore seeking views on whether a UK Green Taxonomy would be additional and complementary to existing sustainable finance policies, including in supporting market participants to make sustainable investment decisions, and the specific market and regulatory use cases which facilitate this.

This will inform an assessment of the value of implementing a UK Taxonomy, and exactly how it could be targeted to ensure it is as effective as possible.
Ms J Pitts v The Driver and Vehicle Standards Agency: 1403814/2023
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Ms J Pitts v The Driver and Vehicle Standards Agency: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67e2a3ef6e54ea5b2b8ee206/Ms_J_Pitts_v_The_Driver___Vehicle_Standards_Agency__xx-xxxx-xxxx_-_Reserved_Judgment.pdf).
Notice of appeal against a decision of a valuation tribunal: Form T385
Source: gov.uk (2025-04-07)

Use this form to submit a notice of appeal against a decision of a valuation tribunal.

Open a document

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

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

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

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

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

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Northover House Day Nursery
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 Northover House Day Nursery 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 Northover House Day Nursery 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
- Armed Forces Day
We also pledge the following:

Endeavouring to offer a place at Northover House Day Nursery for children of the Armed Forces and in accordance with our Admissions Policy, giving priority to Armed Forces Children

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.
Home-to-school travel: data collection
Source: gov.uk (2025-02-03)

Guidance for local authorities to complete the data collection.

The Department for Education (DfE) is collecting data from all local authorities on:
- home-to-school travel
- travel provided for those in post-16 education and training
This guidance is for local authorities to support them in completing the data collection and covers:
- how to access the collection
- which pupils to include
- definitions of types of travel
Holmes Plumbing & Heating 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 Holmes Plumbing & Heating 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 Holmes Plumbing & Heating 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
- Discounts
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
On Point Logistics 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 On Point Logistics 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 On Point Logistics 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
- 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.
IPGN2300 - General principles: preference certificates and certifying authorities
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.
- Form A (certificate of origin) - where Developing Countries Trading Scheme (DCTS) treatment is claimed.
- EUR1/EUR-MED (movement certificate) - for all other preferences.
These documents are completed by the overseas supplier/manufacturer and presented to an approved government office (known as the certifying authority) which must stamp and endorse the certificate before it can be forwarded to the UK customer.

The Tariff Preference UoE hold a compendium of all valid overseas stamps used for authenticating preference certificates. Officers unable to resolve a stamp query locally must contact the Tariff Preference UoE for advice.

Some countries are beneficiaries of more than one preference scheme, eg DCTS and Overseas Countries and Territories (OCT). In these cases, the type of certificate presented determines which preference may be claimed, eg if a Form A is presented only DCTS can be claimed.
Externiture 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 Externiture 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 Externiture 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr A Pawlowski v WT UK OPCO Ltd (formerly Gracewell Healthcare 3 Ltd): 3200396/2021
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in Mr A Pawlowski v WT UK OPCO Ltd (formerly Gracewell Healthcare 3 Ltd): 3200396/2021 - Reserved Judgment with Reasons (https://assets.publishing.service.gov.uk/media/643d224a22ef3b000c66f335/Mr_A_Pawlowski_-v-_WT_UK_OPCO_Limited_-_3200396_2021_-_Judgment.pdf).

Read the full decision in Mr A Pawlowski v WT UK OPCO 4 Ltd: 3200396/2021 - Remedy (https://assets.publishing.service.gov.uk/media/68baa2aa3f3e5483efdbaa3e/Mr_A_Pawlowski_v_WT_UK_OPCO_4_Ltd_-_3200396_2021_-_Judgment.pdf).
501 VM1 Victoria Mills, Salts Mill Road, Shipley, BD17 7EE: MAN/00CX/HTB/2023/0001
Source: gov.uk (2025-07-02)

Northern Region Judge J.M Going and Tribunal Member J. Faulkner Sitting on 13 December 2023

Read the full decision in 501 VM1 Victoria Mills, Salts Mill Road, Shipley, BD17 7EE: MAN/00CX/HTB/2023/0001 (https://assets.publishing.service.gov.uk/media/6807c43f8c1316be7978e6fc/MAN00CXHTB20230001_501_VM1_VIC_MILLS_SHIPLEY_DECISION.pdf)
BKLM242200 - Relevant entities and groups: banking groups: conditions to be met to be a banking group: Condition B
Source: gov.uk (2025-10-30)


Paragraph 12(3) of Schedule 19 - Condition B

This is met where the ultimate parent is a UK or foreign investment entity (see BKLM242500 (https://www.gov.uk/hmrc-internal-manuals/bank-levy-manual/bklm242500)) and the group includes at least one 'UK resident bank' (see BKLM243000 (https://www.gov.uk/hmrc-internal-manuals/bank-levy-manual/bklm243000)) or a 'relevant foreign bank' (see BKLM245000 (https://www.gov.uk/hmrc-internal-manuals/bank-levy-manual/bklm245000)).

To meet this condition the legislation (Paragraph 12(6)) requires that the UK resident bank or relevant foreign bank is not a subsidiary of any other entity apart from an investment entity (or entities). In other words, there are no trading entities between the bank and the ultimate parent.
RDRM74710 - Temporary repatriation facility: Scope of designation: BIR investments: Overview
Source: gov.uk (2025-04-14)


Business investment relief (BIR) allows foreign income and gains from years in which an individual was subject to the remittance basis to be invested in a UK company without triggering a remittance and tax charge, provided it has been used to make a ‘qualifying investment’. BIR is available for qualifying investments of pre-6 April 2025 foreign income and gains until 5 April 2028.

Once a qualifying investment has been made there are several actions, known as ‘potentially chargeable events’, which can cause the relief to be lost, unless the foreign income or gains are taken back offshore or used to make another qualifying investment within a specified time; these are known as ‘mitigation steps’. Where the relief is lost, the foreign income and gains used to make the investment are treated as remitted to the UK. See RDRM34310 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm34310) onwards for BIR guidance.

Foreign income or gains that have been used to make qualifying BIR investments are eligible to be designated under the temporary repatriation facility (TRF). They do not have to be taken out of the company to be designated.

Individuals are not required to designate all the foreign income and gains that they have invested in a company or group. They may want to make a partial designation (see RDRM74720 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm74720)) or designate the foreign income or gains within some qualifying investments but not others, where they have multiple investments (see RDRM74730 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm74730)). Where only some of the invested foreign income and gains have been designated, these will be treated as remitted in priority to any undesignated foreign income and gains.

Where the foreign income or gains have been designated and the TRF charge has been paid, no further tax charges will arise if there is a subsequent remittance on the disposal of the investment or a breach of the BIR conditions, that is, where there has been a potentially chargeable event. Also, a mitigation step will not need to be taken – see RDRM74740 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm74740) for further details.

For the purposes of the BIR rules, amounts of designated qualifying overseas capital to which the rules apply are TRF capital – see RDRM75100 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm75100) for a definition of ‘TRF capital’.
Capital Gains Tax, share reorganisations and company takeovers (Self Assessment helpsheet HS285)
Source: gov.uk (2025-04-05)

Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.

This guide explains share reorganisations involving shares held by:
- individuals
- personal representatives
- trustees
It includes Capital Gains Tax rules for:
- share reorganisations
- share reorganisations involving different classes of share
- rules for stock dividends
- demergers
- takeovers if the company making the takeover issues shares, securities or both
Fourteenth programme of law reform
Source: gov.uk (2025-09-04)

The Law Commission's 14th programme of law reform details the next 10 areas of law that it will scrutinise before making recommendations for reform.

Under the Law Commissions Act 1965 the Law Commission is required to submit regular Programmes of law reform to the Lord Chancellor detailing the next areas of law reform work they will be undertaking for government.

In September 2025 their 14th programme of law reform was published, detailing 10 areas set for reform. The projects in the 14th programme are:
- Agricultural tenancies
- Commercial leasehold
- Consent in the criminal law
- Deeds
- The defence of insanity
- Desecration of a corpse
- Management of housing estates
- Ownerless land
- Product liability and emerging technologies
- Public sector automated decision making
Miss O Farris v Fresh Foods Maystor Ltd (In creditor’s voluntary liquidation) and Secretary of State for Business and Trade: 3305412/2024
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in Miss O Farris v Fresh Foods Maystor Ltd (In creditor’s voluntary liquidation) and Secretary of State for Business and Trade: 3305412/2024 - Corrected Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6855218c80329f510de98a17/Miss_Olivia_Farris_v__1_Fresh_Foods_Maystor_Ltd__In_creditor_s_voluntary_liquidation____other_3305412_2024_corrected_judgment.pdf).

Read the full decision in Miss O Farris v Fresh Foods Maystor Ltd (In creditor’s voluntary liquidation): 3305412/2024 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/6855221ed5e318ffbfba2b64/Miss_O_Farris_v_Fresh_Foods_Maystor_Limited__in_Voluntary_Liquidation__3305412_2024_Cert_of_correction.pdf).