theodi/ndl-core-corpus huggingface dataset:
Environmental Regeneration
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 Environmental Regeneration 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 Environmental Regeneration 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
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr M Tolley v Birmingham City Council: 1301370/2022 and 1305058/2023
Source: gov.uk (2025-04-02)

Employment Tribunal decision.

Read the full decision in Mr M Tolley v Birmingham City Council: xx-xxxx-xxxx and 1305058/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67ebe5d1e9c76fa33048c5ab/Mr_M_Tolley_v_Birmingham_City_Council_20.03.2025_xx-xxxx-xxxx___xx-xxxx-xxxx.pdf).
CH51100 - Assessing Time Limits: The Time Limits: Introduction
Source: gov.uk (2025-11-27)


Schedule 39 Finance Act 2008 (https://www.legislation.gov.uk/ukpga/2008/9/schedule/39) and Schedule 51 Finance Act 2009 (https://www.legislation.gov.uk/ukpga/2009/10/schedule/51) set out the time limits in which HMRC can assess taxes, that is, how far back we can assess. CH51510 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch51510) gives full details of when the changes take effect.

The new time limits apply to
- income tax
- capital gains tax
- corporation tax
- VAT
- insurance premium tax
- aggregates levy
- climate change levy
- landfill tax
- inheritance tax
- stamp duty land tax
- stamp duty reserve tax
- petroleum revenue tax, and
- excise duty.
The new time limits do not affect
- periods already out of date under the old time limits
- the time limits for making enquiries into SA or CTSA returns
- the time limits for making penalty determinations for direct taxes,
- the time limits for assessing Class 1, 1A and 2 National Insurance Contributions, see COG915220 (https://www.gov.uk/hmrc-internal-manuals/compliance-operational-guidance/cog915220), or
- the 2-year rule and the evidence of facts rules for VAT, assessments, see CH51820 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch51820) - CH51880 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch51880), or for insurance premium tax, aggregates levy, climate change levy and landfill tax assessments, see CH51920 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch51920) - CH51960 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch51960).
FA2008/SCH39

FA09/SCH51

VATA94/S73(6) & S75(2)

VATA94/S77 (2) & (2A)

FA01/SCH5/PARA4

FA00/SCH6/PARA80

FA96/S50(5)
J Grimshaw v Ace Elite Autos Ltd: 6023941/2025
Source: gov.uk (2025-11-28)

Employment Tribunal decision.

Read the full decision in J Grimshaw v Ace Elite Autos Ltd: 6023941/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/69283fe89c1eda2cdf0341c4/J_Grimshaw_v_Ace_Elite_Autos_Ltd_-_6023941_2025_-_Judgment.pdf).
Mr G Deep v Tesco Stores Ltd: 1310817/2020
Source: gov.uk (2025-07-30)

Employment Tribunal decision.

Read the full decision in Mr G Deep v Tesco Stores Ltd: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/67b85233d157fd4b79addcb8/Mr_G_DeeP_v_Tesco_Stores_Ltd_-_xx-xxxx-xxxx-_judgment.pdf).

Read the full decision in Mr G Deep v Tesco Stores Ltd: xx-xxxx-xxxx - Reasons (https://assets.publishing.service.gov.uk/media/6889e5978b3a37b63e738fd8/Mr_G_Deep_v_Tesco_Stores_Ltd_-_xx-xxxx-xxxx-_judgement.pdf).
Mr K Onurcan v Malaysia: 2203565/2021
Source: gov.uk (2025-05-08)

Employment Tribunal decision.

Read the full decision in Mr K Onurcan v Malaysia: 2203565/2021 - Preliminary (https://assets.publishing.service.gov.uk/media/66d984b4fb86ba5a1f214e5a/Mr_K_Onurcan_v_Malaysia_-_2203565-2021.pdf).

Read the full decision in Mr K Onurcan v Malaysia: 2203565/2021 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/681b129f34321d7b2d873ae4/Mr_K_Onurcan_v_Malaysia_-_2203565-2021_-_Final_Hearing_Judgment.pdf).
National Day Nurseries Association
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 National Day Nurseries Association 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 National Day Nurseries Association 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:

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.
RFIG22470 - Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Deemed days
Source: gov.uk (2025-04-04)


If an individual is not in the UK at midnight that day does not count as a day spent in the UK. This is subject to the deeming rule.

The deeming rule applies if:
- the individual has at least 3 UK ties in the tax year
- the number of days the individual was in the UK but not at midnight was more than 30
- the individual was UK resident in 1 of the 3 tax yeas preceding the relevant tax year
If the individual meets these conditions, then any days above 30 would count as a day of presence in the UK for the SRT (see RFIG20720 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20720)).

The modifications apply if:
- the days falls in the period beginning with 1 March 2020 and ends with 1 June 2020
- on that day the individual is in the UK carrying out specified coronavirus disease related work, and
- the individual is resident in another country for tax purposes
If all the conditions are met, those days will not count towards the 30 day threshold for deeming rule purposes.
Corinthian Lodge 2350
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 Corinthian Lodge 2350 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 Corinthian Lodge 2350 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 Cadets
- Armed Forces Day
We also pledge the following:

Offering support to veterans organisations , within in our local community and nationally where possible. Aiming to actively participate in local and National Armistice 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.
Access to woodland in England
Source: gov.uk (2025-05-29)

Estimates of household access to woodland in England.

This publication provides statistics on access to woodland in England, revealing the percentage of households that are within different distances of woodlands of different minimum areas in England. This work was published by Forest Research and funded through Defra’s Nature for Climate Fund, and was designed to complement the Access to green space in England (https://www.gov.uk/government/statistics/access-to-green-space-in-england/access-to-green-space-in-england) official statistic in development.
GLA 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 GLA 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 GLA 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.
MTT61030 - Charging mechanisms: The charge: Responsible members
Source: gov.uk (2025-08-05)


An entity can be a responsible member if it is:
- the ultimate parent,
- an intermediate parent, or
- a partially owned parent (POPE).
A group may have more than one responsible member.

A responsible member will be chargeable for:
- all of the members of the group in which it has a direct or indirect ownership interest, except for those located in its own territory, and
- every permanent establishment for which it is the main entity.
This is set out in sections 128 of Finance (No.2) Act 2023.

Domestic Top-up Tax

Guidance on this page is not applicable for Domestic Top-up Tax, which does not include the concept of a responsible member. See MTT65020 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt65020) for further guidance on DTT chargeability.

Ultimate parent

The ultimate parent will be a responsible member if it is subject to MTT or another qualifying Income Inclusion Rule applied by another territory for an accounting period.

See MTT09970 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt09970) for a list of qualifying rules.

Intermediate parent

A member will be an intermediate parent if it has an ownership interest in another member of the group and it is not:
- a permanent establishment,
- an investment entity,
- a partially owned parent, or
- the ultimate parent.
An intermediate parent will be a responsible member if:
- it is subject to MTT or another qualifying Income Inclusion Rule for an accounting period,
- no other group member that is subject to such a rule has a controlling interest in it, and
- at least one group member in which it has an ownership interest (or permanent establishment for which it is the main entity) has a top-up amount or additional top-up amount.
Partially owned parent

A member will be a partially-owned parent if:
- it is not a permanent establishment, investment entity, or the ultimate parent,
- it has an ownership interest in another member of a group,
- more than 20% of the ownership interest in its profits are held by persons other than members of the group, and
A partially owned parent will be a responsible member if:
- it is subject to MTT or another qualifying Income Inclusion Rule for an accounting period,
- it is not wholly-owned by another partially owned parent of that group that is subject to such a rule, and
- it has a direct or indirect ownership interest in a member of the group that has a top-up amount (including an additional top-up amount), or it is the main entity of a permanent establishment that has a top-up amount (including an additional top-up amount).
Undertaxed Profits Rule

The concept of responsible members applies in the UTPR, but with some modifications in certain circumstances, such as the definition of ‘potentially undertaxed’ (see MTT62210 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt62210)).
Flat 28, Gordon Mansions, Torrington Place, London, WC1E 7HF: LON/00AG/HMF/2024/0101
Source: gov.uk (2025-05-09)

Residential Property Tribunal Decision of Judge Mark Jones and Mr Steve Wheeler MCIEH, CEnvH on 29 April 2025.

Read the full reasoned decision in Flat 28, Gordon Mansions, Torrington Place, London, WC1E 7HF: LON/00AG/HMF/2024/0101 (https://assets.publishing.service.gov.uk/media/68138123ee9d78cbe601184d/28_Gordon_Mansions_-_RRO_decision_FINAL.pdf).
Economic Operators Registration and Identification (EORI)
Source: gov.uk (2025-09-10)

This guidance provides information on the correct use and understanding of the EORI system in the United Kingdom.

Help make this customs technical handbook better

You can help HMRC improve this product by completing our economic operators registration and identification (EORI) survey (https://forms.office.com/e/nAVduK01zP). Rate the product, suggest changes or request other content or links to include.
Trinity House
Source: gov.uk (2025-08-28)

The home of Trinity House on GOV.UK. Trinity House is the General Lighthouse Authority for England, Wales, the Channel Islands and Gibraltar. It provides marine aids to navigation to assist the safe passage of mariners through waters in these areas. It also has statutory powers to mark and disperse wrecks that are a hazard to navigation.

Trinity House is the General Lighthouse Authority for England, Wales, the Channel Islands and Gibraltar. It provides marine aids to navigation to assist the safe passage of mariners through waters in these areas. It also has statutory powers to mark and disperse wrecks that are a hazard to navigation.

Trinity House is an executive non-departmental public body, sponsored by the Department for Transport (/government/organisations/department-for-transport).
Jim O'Neil
Source: gov.uk (2025-08-11)

Jim was appointed Second Permanent Secretary of the Treasury in July 2025. Jim brings a wealth of experience from investment banking and corporate finance to the Treasury, after a long career at Bank of America. He also has experience in the public sector, spending three years at UK Financial Investments from 2010-2013. As Chief Executive of UKFI, he managed the government’s holdings in Royal Bank of Scotland, Lloyds Banking Group, and UK Asset Resolution. Jim began his career at Bank of America in New York in 1993 and relocated to London in 1999. He has over 30 years’ experience of both the capital markets and the financial services industry. He holds a BSc form the University of Virginia and an MBA from the University of Chicago.

Jim was appointed Second Permanent Secretary of the Treasury in July 2025. Jim brings a wealth of experience from investment banking and corporate finance to the Treasury, after a long career at Bank of America. He also has experience in the public sector, spending three years at UK Financial Investments from 2010-2013. As Chief Executive of UKFI, he managed the government’s holdings in Royal Bank of Scotland, Lloyds Banking Group, and UK Asset Resolution.

Jim began his career at Bank of America in New York in 1993 and relocated to London in 1999. He has over 30 years’ experience of both the capital markets and the financial services industry. He holds a BSc form the University of Virginia and an MBA from the University of Chicago.
CMA consults on releasing  Google from Privacy Sandbox commitments
Source: gov.uk (2025-06-13)

Protections secured by the CMA are no longer needed after Google stepped  back from plans which could have favoured its business in multi-billion-pound online advertising sector.

The Competition and Markets Authority (CMA) has today launched a consultation on releasing Google from commitments after the tech firm announced in April it was abandoning plans to prompt users to decide if they want to block third party cookies from Chrome – the popular browser used by millions of users.

The CMA commitments were put in place to ensure that Google’s Privacy Sandbox was developed in a way that benefits consumers. Without the CMA’s oversight, Google’s original plan to deprecate third-party cookies could have weakened competition in the digital advertising sector – an industry worth billions to the UK economy – harming consumers who ultimately pay for the cost of online advertising.

The commitments protected competition by ensuring that Google designed and developed the Privacy Sandbox in a way that did not favour its own ad-tech services over those of its competitors.

The CMA believes the commitments are no longer necessary and is now consulting before it takes a decision on whether to release them later this year.

Anyone with an interest in this work is welcome to submit feedback by 11.55pm on 4 July 2025.

More information is available via the Investigation into Google’s ‘Privacy Sandbox’ browser changes (https://www.gov.uk/cma-cases/investigation-into-googles-privacy-sandbox-browser-changes) case page.

Notes to editors
- The CMA has worked closely with the Information Commissioner’s Office (ICO) throughout this project to ensure that competition and privacy aspects were considered together. In the event that the Google Privacy Sandbox initiative were to give rise to competition concerns in the future, the CMA would have the ability to intervene through powers under the Digital Markets, Competition and Consumers Act 2024 as well as the Competition Act 1998.
- For media enquiries, contact the CMA press office on xx-xxxx-xxxx or xxx@xxx.xx (mailto:xxx@xxx.xx).
Professor Simon Brake
Source: gov.uk (2025-06-26)

Simon works as Chief Engagement and Innovation Officer and Professor at the University of Warwick Medical School, and as Group Director for Research and Development for the ‘Foundation Group’ made up of four NHS trusts which provide health services across areas of Warwickshire, Worcestershire and Herefordshire. Simon is an experienced senior NHS and social care leader and chief officer of over 25 years and has led a number of large scale service reviews. He was appointed as an NHS managerial member of the Independent Reconfiguration Panel from 1 June 2021.

Simon works as Chief Engagement and Innovation Officer and Professor at the University of Warwick Medical School, and as Group Director for Research and Development for the ‘Foundation Group’ made up of four NHS trusts which provide health services across areas of Warwickshire, Worcestershire and Herefordshire.

Simon is an experienced senior NHS and social care leader and chief officer of over 25 years and has led a number of large scale service reviews.

He was appointed as an NHS managerial member of the Independent Reconfiguration Panel from 1 June 2021.
IHTM13033 - Other domicile issues: Lifetime event
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000).

If you are asked to give your opinion on someone’s domicile (before 6 April 2025) or long-term UK residence (After 6 April 2025) in connection with a gift or lifetime transfer, and this is relevant to a current liability to Inheritance Tax (IHT) you should ask for an IHT100 to be completed to provide basic information about the event and evidence of the chargeable transfer.

Once you have a completed IHT100 with evidence of the transfer you must assess the risk to UK tax. If in doubt consult Technical or your G7 Compliance Manager.

If there is only a small current liability to IHT and the risk to UK tax as a whole is low, then inform the taxpayer that we will not come to a view on domicile, which has consequences for tax liability purposes.

If the risk to UK tax is sufficient you must consult Technical or your G7 Compliance Manager and the Residence Domicile and Remittance Basis Manual (HMRC website) (http://www.hmrc.gov.uk/manuals/rdrmmanual/RDRM20010.htm) to decide what information and evidence you need to conduct your enquiry.

Once the enquiry is opened, if at any time you consider that it is not cost effective to continue the enquiry, consult your manager and Technical about ending the enquiry at that stage without the need to reach a conclusion about domicile or long-term UK residence and any consequences for tax liability.
About us
Source: gov.uk (2025-10-27)

The Government People Function is the cross-government community of civil servants who support or enable the delivery of human resources (HR) in the Civil Service.

Who we are

The Government People Function (GPF) is the cross-government community of approximately 12,000 civil servants who support the delivery of human resources (HR) in the Civil Service.

As one of the 14 cross-cutting government functions (https://www.gov.uk/government/publications/government-functions/government-functions), the People Function exists to enable and improve the delivery of HR in government by ensuring those who support HR delivery have the skills, tools and support they need to excel in their roles.

We do this by:
- Setting cross-government strategies
- Setting and assuring standards
- Developing capability through the HR Profession (https://www.civil-service-careers.gov.uk/professions/working-in-government-people-function/)
- Giving expert advice
- Driving continuous improvement
- Developing and delivering commonly required services
The Government People Function is defined in the Government Functional Standard (https://www.gov.uk/government/publications/government-functional-standard-govs-003-human-resources), which outlines how Civil Service organisations will work together to achieve collective goals.

The functional and strategic centre of the Government People Function is the Government People Group (https://www.gov.uk/government/organisations/government-people-group).

Civil Service People Plan 2024-27

A shared aim of all civil servants working in the Government People Function is to support the delivery of the Civil Service People Plan 2024-2027 (https://www.gov.uk/government/publications/civil-service-people-plan-2024-2027).

The People Plan outlines five People Priorities for the Civil Service, alongside 45 commitments to address our most immediate people challenges. Departmental plans and strategies also align with and contribute towards the People Plan.

Get in touch

The Government People Function exists to support our cross-government community to thrive.

If you are someone who supports the delivery of HR in the Civil Service, who is looking for HR advice, development or support, then please get in touch via: xxx@xxx.xx (mailto:xxx@xxx.xx).
CMC Partnership Consultancy 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 CMC Partnership Consultancy 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 CMC Partnership Consultancy 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
- Armed Forces Day
- Armed Forces Charities
We also pledge the following:

-Actively participate in Armed Forces Day through local events -Support the employment and development of veterans -Aim to support defence charities -Support the employment of veterans through diversifying their commercial skills

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.
Anya Krupina & Company 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 Anya Krupina & Company 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 Anya Krupina & Company 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
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.
Department for Business and Trade Dominican Republic
Source: gov.uk (2025-06-13)

DBT provides trade and investment services and practical support. We help UK companies succeed in the Dominican Republic, and Dominican Republic companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in the Dominican Republic.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Dominican Republic from the UK

UK companies can increase their sales, growth and stability by selling to the Dominican Republic.

On Business.gov.uk, DBT provides:
- an export guide to the Dominican Republic (https://www.business.gov.uk/export-from-uk/markets/dominican-republic/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Dominican Republic

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Green Homes Grant Local Authority Delivery (LAD) and Home Upgrade Grant (HUG) release, November 2025
Source: gov.uk (2025-11-27)

Data to monitor the installation of energy efficiency measures in domestic properties via Green Homes Grant Local Authority Delivery (LAD) and Home Upgrade Grant (HUG) schemes in England.

This release includes measures installed under the Green Homes Grant Local Authority Delivery (GHG LAD) (https://www.gov.uk/government/publications/green-homes-grant-local-authority-delivery-scheme-entering-a-bid) and Home Upgrade Grant (HUG) (https://www.gov.uk/government/publications/apply-for-the-sustainable-warmth-competition) schemes.

The statistical release includes analysis on:
- measures installed
- homes upgraded
- installation rates
- installations by region, local authority and parliamentary constituency
- carbon, bill and energy savings
- changes in Energy Performance Certificate
As part of the scheme monitoring, the analysis is shown by geographical region. The scheme covers England only. Data provided in the monthly release is 2 months in arrears.

These statistics are provisional and are subject to future revisions.

For further information or questions about these statistics, email xxx@xxx.xx (mailto:xxx@xxx.xx).
Employer Bulletin: February 2025
Source: gov.uk (2025-02-12)

A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.

The February edition of Employer Bulletin includes articles on:
- payrolling employees’ benefits and expenses
- reporting expenses and benefits for the tax year ending 5 April 2025
- update on employee hours data requirements
- company cars — classification of double cab pickups
- Guidelines for Compliance — Help with labour supply chain assurance
- statutory Neonatal Care Leave and Pay
You can register for HMRC’s employer email alert service (https://www.public-inf.co.uk/) to receive emails from HMRC which tell you when the latest issue is available.

You can read the bulletin on screen or print it off. It’s compatible with most screen reading software packages.
CH270600 - How to do a compliance check: penalties for failure to comply with notices: appeals
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.

There is a right of appeal against the initial £300 penalty, daily penalties, and the penalty for disclosing a third-party or Financial Institution Notice to a taxpayer it relates to (or other person), but not against a tax-related penalty imposed on the authority of the Upper Tribunal.

Appeals are handled and settled in the same way as appeals against notices.

A person does not have to pay a penalty in order to appeal against it. You should use NPPS to stand over the charge if you receive an appeal against the penalty.

When the appeal is finally settled you should update NPPS to amend the charge, or release or cancel a stand over as appropriate.

See the Appeals Reviews and Tribunals Guidance (ARTG (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg)) for detailed guidance about appeals.

The person may ask for Alternative Dispute Resolution (ADR) in addition to making an appeal, see CH280400 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch280400). Note that if the person does not agree with the outcome of ADR, they will still be able to make an appeal.

Type of Decision

Appeal? Y/N

Decision to assess an initial penalty

Y

Amount of an initial penalty

Y

Disclosure of Notice to Taxpayer penalty

Y

Decision to assess daily penalties

Y

Amount of daily penalty

Y

Tax-related penalty approved by the Upper Tribunal

N (subject to any appeal right granted under the Upper Tribunal Rules)

Increased daily penalties approved by the First-tier Tribunal

N (subject to any appeal right granted under the First-tier Tribunal Rules)
Mallows Bottling 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 Mallows Bottling 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 Mallows Bottling 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
- 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.
Centurion Wealth Management 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 Centurion Wealth Management 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 Centurion Wealth Management Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.