theodi/ndl-core-corpus huggingface dataset:
Gurney Consulting Engineers 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 Gurney Consulting Engineers 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 Gurney Consulting Engineers 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
- UK Reservists
- Armed Forces Charities
We also pledge the following:

Promote the Armed Forces Covenant both internally and externally to raise awareness of our commitments Collaborate with other organisations to share best practices in supporting the Armed Forces community

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.
CTM17300 - Distributions: demergers: reference to Clearance Team
Source: gov.uk (2025-07-30)


Demergers are a complex area and officers should not take action in connection with any return, information or assessment relating to demergers without guidance from the Clearance and Counteraction Team, Counter-Avoidance or Chargeable Gains Technical Group.

Clearance given under CTA10/S1091

HMRC Clearance and Counteraction Team publishes for officers details of clearances given under CTA10/S1091, see CTM17260 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17260), and will provide additional information including a copy of the application and any supporting documents on request.

Officers should not routinely open an enquiry into a Corporation Tax return simply to check that the demerger took place precisely as proposed, but should use the opportunity if an enquiry is opened for other reasons. If it seems the demerger did not take place precisely as proposed contact the Clearance and Counteraction Team as above. In particular, if it appears that there was any intention at the time of the demerger
- to cease or sell off a trade (whether demerged or retained by the distributing company), or
to change control of a company,

contact the Clearance and Counteraction Team. The return from the distributing company required under CTA10/S1095 should be obtained.

Officers should also seek to identify any chargeable payments made within five years of the demerger, see below and CTM17290 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm17290). Report any chargeable payments for which clearance under CTA10/S1092 has not been given to the Clearance and Counteraction Team.

Clearance refused under CTA10/S1091

Where HMRC has refused clearance under CTA10/S1091 the Clearance and Counteraction Team will advise and may ask for a report.

Clearance under CTA10/S1092

Where HMRC has given clearance under CTA10/S1092 in respect of a potential chargeable payment, the Clearance and Counteraction Team may ask a case officer to pursue the return required from the person making the chargeable payment under CTA10/S1096.

Where a chargeable payment is made, the case officer dealing with the company or other person making the payment should
- check that the payer, if a company, has deducted and accounted for tax under ITA07/PART15/CHAPTER15,
- check that a non-company payer has deducted and accounted for tax under ITA07/PART15/CHAPTER16,
- pursue the necessary return of amounts and recipients,
- inform Customer Compliance Group (Ocelot) so that officers can consider liability under CTA10/S1086, and
- reinstate any charge under TCGA92/S178 or TCGA92/S179, which had previously been lifted by the demerger legislation.
Sanctuary Housing Association
Source: gov.uk (2025-11-26)

The Regulator of Social Housing's view of how well Sanctuary Housing Association is meeting regulatory standards.

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

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

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

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
DBT: spending over £500, July 2025
Source: gov.uk (2025-11-04)

Spending by electronic purchasing card solution (ePCS), over £500.

Department for Business and Trade (DBT) publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS has replaced the government procurement card (GPC).
Bird flu: near Nafferton, East Riding of Yorkshire, Yorkshire (AIV 2024/17)
Source: gov.uk (2025-02-05)

Highly pathogenic avian influenza H5N1 was confirmed in commercial poultry on 31 December 2024.

Case information

5 February 2025

Following successful completion of disease control activities and surveillance in the zone around a third premises near Nafferton, East Riding of Yorkshire, Yorkshire (AIV 2024/17), the 10km surveillance zone has been revoked.

28 January 2025

Following successful completion of disease control activities and surveillance in the zone around a premises near Nafferton, East Riding of Yorkshire, Yorkshire (AIV 2024/17), the 3km protection zone has ended and the area that formed the protection zone becomes a surveillance zone.

31 December 2024

Following further testing, highly pathogenic avian influenza (HPAI) H5N1 has been confirmed in commercial poultry at a premises near Nafferton, East Riding of Yorkshire, Yorkshire (AIV 2024/17 previously AIV SOS 2024/04). All poultry on the premises will be humanely culled. A 3km protection zone and 10km surveillance zone have been declared around the premises replacing the temporary control zone declared on 31 December 2024.

31 December 2024: Following the report of suspicion of highly pathogenic avian influenza in commercial poultry at a premises near Nafferton, East Riding of Yorkshire, Yorkshire (AIV SOS 2024/04) a decision has been taken to pre-emptively cull the birds based on the clinical signs observed and rapidly increasing mortality. All affected poultry on the premises will be humanely culled.

A 3km temporary control zone A and a 10km temporary control zone B have been put in place surrounding the premises.

Download the revocation of the avian influenza surveillance zone (https://assets.publishing.service.gov.uk/media/67a3af72039d059a1fe5ff2b/Revocation_of_surveillance_zone_AIV_2024_17_.pdf)

This revokes:

Declaration of an avian influenza temporary control zone A and temporary control zone B (PDF) (https://assets.publishing.service.gov.uk/media/6773d5b26c34906cc84c942b/AIV_SOS_2024-04_DPR_2024-51_Declaration_TemporaryControlZone_20241231.pdf)

This revokes and replaces:

Declaration of the ending of a protection zone (https://assets.publishing.service.gov.uk/media/6798d9e7e0edc3fbb06063f7/AIV_2024_17_Merge_PZ_with_SZ_declaration___002_.pdf)

This revokes and replaces:

Declaration of a protection zone and surveillance zone (https://assets.publishing.service.gov.uk/media/67744b3f6a79200ddfa21b5f/AIV_2024-17_DPR_2024-51_Declaration_Protection_and_Surveillance_Zone_20241231.pdf)

Further information
- check the updated bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d)
- check if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences)
Case number: AIV 2024/17 (previously AIV SOS 2024/04).
Natural England privacy notices
Source: gov.uk (2025-11-18)

Find out how Natural England handles your personal data.

These notices set out how Natural England collects, uses and stores your personal information when you use its online services.

Natural England’s personal information charter (https://www.gov.uk/government/organisations/natural-england/about/personal-information-charter) explains more about your rights over your personal data.
Academy conversion: land transfer advice
Source: gov.uk (2025-06-09)

Advice on what schools converting to academy status need to do to make sure they can keep using their school's land after converting.

These documents explain what different types of school should do to be able to carry on using their school’s land after they’ve converted to an academy.

Read more guidance on the process for converting to academy status (https://www.gov.uk/guidance/convert-to-an-academy-information-for-schools).
Titan Elevators 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 Titan Elevators 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 Titan Elevators 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.
Hampshire Training & Assessments 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 Hampshire Training & Assessments 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 Hampshire Training & Assessments 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.
Family Resources Survey: financial year 2022 to 2023
Source: gov.uk (2025-03-27)

Results from the Family Resources Survey (FRS) for the financial year 2022 to 2023, providing information on income and circumstances of UK households.

Cite this statistical release

Add the following citation to any analysis shared or published:

Department for Work and Pensions (DWP), released 21 March 2024, GOV.UK website, statistical release, Family Resources Survey: financial year 2022 to 2023 (https://www.gov.uk/government/statistics/family-resources-survey-financial-year-2022-to-2023/family-resources-survey-background-information-and-methodology).

The FRS is a continuous household survey which collects information on a representative sample of private households in the United Kingdom.

Detailed information is recorded on each respondent:
- their incomes, from all sources including self-employment
- housing tenure
- caring needs and responsibilities
- disability
- expenditure on housing
- education
- pension participation
- childcare
- family circumstances
- child maintenance
- household food security and food bank usage
We have also published a Background Information and Methodology report, and accompanying data tables in XLS and ODS format.
Mrs S Ogunkoya v Dasilad Ltd (in creditors voluntary liquidation) and Secretary of State for Business and Trade: 6018199/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mrs S Ogunkoya v Dasilad Ltd (in creditors voluntary liquidation) and Secretary of State for Business and Trade: 6018199/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68483e65ddc1cbd280bcb8a9/Mrs_S_Ogunkoya_v_Dasilad_Limited__in_creditors_voluntary_liquidation____Secretary_of_State_for_Business_and_Trade_-_6018199_2024_-_Judgment.pdf).
Ms L Anderson v Glasgow City Council: 4102361/2018
Source: gov.uk (2025-05-27)

Employment Tribunal decision.

Read the full decision in Ms L Anderson v Glasgow City Council: 4102361/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/682c9a6538753e5f0ce8ed2f/Ms_L_Anderson_v_Glasgow_City_Council__-_4102361.2018_-_Judgment.pdf).
Bedford Hospital
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 Bedford Hospital 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 Bedford Hospital 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
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.
Carl Emmerson
Source: gov.uk (2025-11-07)

Carl Emmerson is Deputy Director of the (Institute for Fiscal Studies ( IFS ), a Fellow of the Academy of Social Sciences, an editor of the annual IFS Green Budget and a Director of the Pensions Review. His research includes issues around the UK’s public finances, and household retirement saving decisions. He is also on the advisory panel of the Office for Budget Responsibility, and the UK Statistics Authority’s Methodological Assurance Review Panel. Carl was previously a committee member on the Social Security Advisory Committee until 7 November 2025.

Carl Emmerson is Deputy Director of the (Institute for Fiscal Studies (IFS), a Fellow of the Academy of Social Sciences, an editor of the annual IFS Green Budget and a Director of the Pensions Review. His research includes issues around the UK’s public finances, and household retirement saving decisions. He is also on the advisory panel of the Office for Budget Responsibility, and the UK Statistics Authority’s Methodological Assurance Review Panel. Carl was previously a committee member on the Social Security Advisory Committee until 7 November 2025.
Mrs N Golding and Others v Bowie Construction Ltd (in administration) and Secretary of State for Business and Trade: 3306407/2024 and Others
Source: gov.uk (2025-05-01)

Employment Tribunal decision.

Read the full decision in Mrs N Golding and Others v Bowie Construction Ltd (in administration) and Secretary of State for Business and Trade: 3306407/2024 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68134ba170b095d0d70117ff/Mrs_N_Golding___Others_v_Bowie_Construction_Ltd__in_administration____Other_-_3306407-2024_-_3306418-2024___-_Judgment..pdf).
Multi-agency Project Servator deployment disrupts drug network
Source: gov.uk (2025-12-04)

Three arrested in Barrow after a multi-agency Project Servator stop uncovers suspected drugs and cash with further property searches carried out in Millom.

A joint Project Servator deployment in Barrow-in-Furness has resulted in three arrests and the disruption of suspected drug supply activity.

Project Servator officers from the Civil Nuclear Constabulary (CNC) worked alongside Ministry of Defence Police (MDP), British Transport Police (BTP), Royal Navy Police, and Border Force to disrupt criminal activity.

During the deployment, MDP and BTP officers detained a vehicle after it had failed to stop at a vehicle check point at Park Road. It was subsequently searched under Section 23 of the Misuse of Drugs Act and the officers found cash, bags, white powder, and cannabis, leading to three arrests on suspicion of possession with intent to supply a Class A controlled substance.

The vehicle was suspected to be involved in county lines activity and organised crime groups supplying drugs into the Barrow area, and so Section 18 searches were conducted at three addresses in Millom. Officers from the MDP, CNC, and Cumbria Police uncovered scales, bags, white powder believed to be cocaine, tablets suspected to be ecstasy, and cannabis. Enquiries are ongoing.

PS Haworth said: “Building a network of vigilance is a key aspect of Project Servator and unpredictable deployments like this show the effectiveness of our continued multi-agency collaboration. Working together allows us to share best practice, intelligence and resources in the aim of keeping our sites and communities safe.”

Project Servator is a policing tactic that aims to disrupt a range of criminal activity, including terrorism, while providing a reassuring presence for the public, through unpredictable and highly visible police deployments. Project Servator officers are specially-trained to spot tell-tale signs of criminal intent and work alongside including security staff, local businesses and the general public to build a network of vigilance.

Project Servator deployments can happen any time, anywhere, and are made up of a range of police resources, including police dogs, police horses, armed police officers, CCTV and Automatic Number Plate Recognition.

Your support and assistance with Project Servator is the key to its success. You can help protect the sites and communities that you are working in, living in and visiting by reporting anything that doesn’t feel right. If you see something suspicious, please tell a police officer or call 101. Please use 999 if an immediate response is required.

For more information about Project Servator, visit The Civil Nuclear Constabulary and Project Servator (https://www.gov.uk/government/news/the-civil-nuclear-constabulary-and-project-servator).
COM71126 - Enquiries: CTSA enquiries: Partial closure notice (Action Guide)
Source: gov.uk (2025-09-25)


To make a partial closure notice involving any CTSA Accounting Period (AP), consider steps 1 – 12 below.

Partial Closure Notice will result in a repayment (#repayment)

Steps 1 - 2

Partial Closure Notice will result in Additional tax due (#Additional tax due)

Steps 3 - 10

Partial Closure Notice will result in No additional tax due (#no additional tax due)

Steps 11 - 12

Repayment

1. If the Partial Closure Notice (PCN) will result in a repayment then go to COM71030 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com71030) and follow the ‘Repayment during enquiry’ guidance.

Existing assessments and penalty determinations

2. COTAX is not able to process PCN’s so do not amend any assessments, including self assessments and late filing penalties on the COTAX record for relevant APs. Do not make any new ones.

Additional tax due

3. Where the Partial Closure Notice (PCN) results in additional tax being due calculate the additional liability on the aspect being closed, exclude any credit, debit, late and repayment interest along with any penalties under either Schedule 24 or 18 and deal with these separately. See EM6050 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em6050) and EM5250 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em5250) for guidance.

4. For companies subject to making Quarterly Instalment Payments (QIPs), the calculation of any credit and/or debit interest will be calculated when the enquiry is fully closed in COTAX or included in the contract settlement.

5. Complete the SAFE-PCN SEES template including only the tax charging using the charge type 'Tax on Company Assessed' and in the other reference field, enter “Paragraph 32/34 Schedule 18 Finance Act 1998” as per the SAFE charge matrix.

6. Consider whether penalties are appropriate and if so, raise separate charges in SAFE.

7. Send the SAFE stencil to a SAFE user to raise the charge.

8. Prepare a PCN for issue to the company/agent after the appropriate authorisation has been obtained. See CH279600 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch279600) for guidance.

9. Use function NOTE (Case Notes) and record the details of the PCN issued. Update CaseFlow/CRMM notes where the PCN has resulted in an additional amount of tax due.

10. Once the SAFE charge has been raised update COTAX, CaseFlow/CRMM notes with the charge reference.

No additional tax due

11. Prepare a Partial Closure Notice (PCN) for issue to the company/agent after the appropriate authorisation has been obtained. See CH279600 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch279600) for guidance.

12. Use function NOTE (Case Notes) and record the details of the PCN issued.
Economic Crime and Corporate Transparency Act 2023: second progress report
Source: gov.uk (2025-06-16)

A report on the past 12 months of implementation and operation of Parts 1 to 3 of the Economic Crime and Corporate Transparency Act 2023.

This is the second progress report on Parts 1 to 3 of the Economic Crime and Corporate Transparency Act 2023. It follows the first report in 2024, which gave an update on the initial phase of implementation and the wider context for the reforms.

Reports will follow every 12 months until 2030.
Toponymic factfiles
Source: gov.uk (2025-11-27)

Toponymic (place name) factfile papers produced by the Permanent Committee on Geographical Names (PCGN).

Toponymic factfiles produced by the Permanent Committee on Geographical Names (PCGN). Various relevant documents published before July 2014 can found in the UK Government Web Archive (https://webarchive.nationalarchives.gov.uk/20140402151243/http://www.pcgn.org.uk/PCGN_documents.htm).

Any papers not in PDF format can be obtained from PCGN in paper copy. Please note that these documents are Crown Copyright.
Building Safety Remediation: monthly data release - March 2025
Source: gov.uk (2025-04-17)

The 89th monthly data release regarding building safety remediation.

This data release reports on building safety remediation, current at 31 March 2025. There is also an accompanying dashboard.

​It includes remediation progress of buildings in the ACM programme, Building Safety Fund (BSF), Cladding Safety Scheme (CSS), developer remediation contract, and reported by registered providers of Social Housing. It also includes data on local authority enforcement action taken against 11m+ buildings with cladding defects.

​The management information tables also include data on the progress of the Waking Watch Relief and Replacement Funds.
Ramin Navai
Source: gov.uk (2025-09-04)

Mr Ramin Navia was appointed His Majesty’s Ambassador to the Republic of El Salvador in December 2024 Prior to this, Mr Navai was appointed Her Majesty’s Ambassador to the Republic of Paraguay. Curriculum vitae Dates Roles 2017 to 2020 Foreign & Commonwealth Office (FCO), Deputy Head, Counter-Daesh Communications Department, Communications Directorate 2015 to 2017 FCO, Head of Programme Team, Syria Unit, Middle-East and North Africa Directorate 2010 to 2015 Chicago, Deputy Consul General 2006 to 2010 Bogota, Second Secretary Political 2004 to 2006 Joint Terrorism Analysis Centre, Cross Whitehall Liaison 2003 to 2004 FCO, Desk Officer, Cuba, Haiti and Dominican Republic, Latin America and Caribbean Department 2002 to 2003 FCO, Desk Officer, G8, Economic Policy Department Social media links Follow Ramin Navai on X

Mr Ramin Navia was appointed His Majesty’s Ambassador to the Republic of El Salvador in December 2024

Prior to this, Mr Navai was appointed Her Majesty’s Ambassador to the Republic of Paraguay.

Curriculum vitae

Social media links

Follow Ramin Navai on X (https://twitter.com/Ramin_Navai)
Delivering economic growth and nature recovery: an independent review of Defra’s regulatory landscape
Source: gov.uk (2025-04-01)

Dan Corry’s review examines whether Defra’s regulatory landscape (the regulators and regulations) is fit for purpose in driving both economic growth and nature recovery.

The report puts forward the following 5 strategic themes, supported by 29 recommendations:
- focus on outcomes, scale and proportionality, with constrained discretion
- untangle and tidy ‘green tape’ to ensure process-light and adaptive regulation
- deploy a fair and consistent ‘thin green line’ on regulatory compliance, with trusted partners earning autonomy
- unlock the flow of private sector green finance to support nature restoration whilst better targeting public sector finance
- shift regulators to be more digital, more real-time and more innovative with partners
Conflict, Stability and Security Fund: Migration programme summaries for 2023 to 2024
Source: gov.uk (2025-01-30)

This page includes summaries of Conflict, Stability and Security Fund (CSSF) Migration programmes covering 2023 to 2024.

Programme summaries give an annual overview of each Conflict, Stability and Security Fund (CSSF) programme. They explain what support the CSSF provided and intended outcomes, stating:

where the programme worked

what it is trying to achieve

the budget

the programme length

They break down programme activity into individual components or projects, with details of the lead UK government department and the organisations that are implementing the programme. View further detail on the programme summary form (https://www.gov.uk/government/publications/understanding-a-conflict-stability-and-security-fund-programme-summary).

The CSSF aims to publish information for all programmes. However, because some of the CSSF’s work is very sensitive, we cannot publish details of all programmes. The 2 main reasons are:

to protect national security interests

for the safety and security of beneficiaries, partners and partner governments

The UK Integrated Security Fund (UKISF) (https://www.gov.uk/government/organisations/uk-integrated-security-fund/about) replaced the Conflict, Stability and Security Fund in April 2024.
DS Operations Centre (DSOC)
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 DS Operations Centre (DSOC) 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 DS Operations Centre (DSOC) 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.
Miss L Turner v Your Place (London) Ltd: 3200448/2025
Source: gov.uk (2025-12-10)

Employment Tribunal decision.

Read the full decision in Miss L Turner v Your Place (London) Ltd: 3200448/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/693845b5e447374889cd8f91/Miss_L_Turner_v_Your_Place__London__Ltd_-_3200448_2025_-_Judgment_.pdf).
Wishford Schools (Group) 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 Wishford Schools (Group) 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 Wishford Schools (Group) 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
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.
Commercial Leisure Supplies 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 Commercial Leisure Supplies 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 Commercial Leisure Supplies 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.
Firstcom Europe 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 Firstcom Europe 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 Firstcom Europe 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.
School estate management standards
Source: gov.uk (2025-04-22)

The standards set out practices and processes required to effectively manage the school estate.

These documents are useful if you have responsibility for overseeing or managing the school estate. This includes:
- proprietors, leaders and governors of schools
- charity trustees of academies and academy trusts
- trustees of schools
- school business professionals
- those with responsibility for the day-to-day running of the school estate
- local authorities
- diocesan authorities and other religious authorities and bodies
They will allow schools to:
- understand the principles from baseline to advanced
- clarify what ‘effective’ means in practice
- identify gaps
- plan and prioritise their own journey
S A Taylor v Accountants etc Ltd: 6009060/2024
Source: gov.uk (2025-04-30)

Employment Tribunal decision.

Read the full decision in S A Taylor v Accountants etc Ltd: 6009060/2024 - Judgment (https://assets.publishing.service.gov.uk/media/680f4b5cfaff81833fcae92a/Stephanie_A_Taylor_v_Accountants_etc_Ltd__6009060.2024_-_Recoupment_FMH_Judgment.pdf).