theodi/ndl-core-corpus huggingface dataset:
ATACPD01000 - Introduction: contents
Source: gov.uk (2025-11-24)


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

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).
Flat 18, Barons Court, 100 Princess Road, Poole, Dorset, BH12 1BP: HAV/00HP/MNR/2024/0605
Source: gov.uk (2025-03-28)

Southern Region, Mr R Waterhouse FRICS and Mr M Donaldson FRICS MCIArb MAE on 26 November 2024

Read the full decision in BH12 1BP_HAV/00HP/MNR/2024/0605_decision (https://assets.publishing.service.gov.uk/media/67debabf4fed20c7f559f48d/Flat_18__Barons_Court__Decision.pdf) Read the summary reasons in BH12 1BP_HAV/00HP/MNR/2024/0605_reasons (https://assets.publishing.service.gov.uk/media/67debb0fc6194abe97358c6c/Flat_18__Barons_Court__Summary_Reasons.pdf) Read the full reasons in BH12 1BP_HAV/00HP/MNR/2024/0605_reasons (https://assets.publishing.service.gov.uk/media/67debb4564220b68ed6a6fb0/Flat_18__Barons_Court__Full_Reasons.pdf)
Mr G Gimenez v Audio Trading UK Ltd: 3314887/2023
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in Mr G Gimenez v Audio Trading UK Ltd: 3314887/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67936647c74f1dca7492f34d/Mr_G_Gimenez_v_Audio_Trading_UK_Limited_3314887-2023_judgment.pdf).

Read the full decision in Mr G Gimenez v Audio Trading UK Ltd: 3314887/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67dbe7d8cb8c6838d74b4f68/Mr_G_Gimenez_v_Audio_Trading_UK_Limited__3314887.2023__Reasons.pdf).
Regulatory Innovation Office report: One Year On
Source: gov.uk (2025-10-20)

A report highlighting the major achievements of the Regulatory Innovation Office (RIO) in its first year.

The Regulatory Innovation Office (RIO) was setup in October 2024 (https://www.gov.uk/government/news/game-changing-tech-to-reach-the-public-faster-as-dedicated-new-unit-launched-to-curb-red-tape) to transform the UK’s approach to regulation and help the UK become the best place in the world to invest in and commercialise new technologies.

This ‘One Year On’ report showcases our progress in the first year, including the £8.9 million awarded through the Regulators’ Pioneer Fund to deliver more effective, pro-innovation regulation.

The report takes an in-depth look at:
- the first 4 priority sectors
- how RIO has driven progress
- areas where it will go further
- how businesses can contact the RIO
John Derrick
Source: gov.uk (2025-08-04)

John Derrick is Deputy Director in the Global Talent Taskforce ( GTT ). The GTT seeks to attract the world’s exceptional talent to relocate to the UK, supporting the success of our Industrial Strategy growth-driving sectors. John is currently on loan to the Department for Business and Trade ( DBT ) from the Foreign, Commonwealth and Development Office ( FCDO ). John’s previous DBT roles include Deputy Director Americas and Africa and Deputy Director Head of the Strategic Consultancy Unit ( SCU ). His last FCDO role was Deputy Head of Mission and Consul-General at the British Embassy in Chile from October 2017 to July 2022. He has served in a number of UK roles working for different government departments, including the FCDO , Home Office, Stabilisation Unit and DBT . John has been posted to Brussels, Islamabad, Helmand (south Afghanistan) and Santiago. They have also included secondments to the European Commission and an exchange programme with the Chilean Ministry of Foreign Affairs.

John Derrick is Deputy Director in the Global Talent Taskforce (https://www.gov.uk/government/news/uk-launches-global-talent-drive-to-attract-world-leading-researchers-and-innovators) (GTT). The GTT seeks to attract the world’s exceptional talent to relocate to the UK, supporting the success of our Industrial Strategy growth-driving sectors.

John is currently on loan to the Department for Business and Trade (DBT) from the Foreign, Commonwealth and Development Office (FCDO). John’s previous DBT roles include Deputy Director Americas and Africa and Deputy Director Head of the Strategic Consultancy Unit (SCU).

His last FCDO role was Deputy Head of Mission and Consul-General at the British Embassy in Chile from October 2017 to July 2022.

He has served in a number of UK roles working for different government departments, including the FCDO, Home Office, Stabilisation Unit and DBT.

John has been posted to Brussels, Islamabad, Helmand (south Afghanistan) and Santiago. They have also included secondments to the European Commission and an exchange programme with the Chilean Ministry of Foreign Affairs.
DESNZ: ministerial overseas travel, and meetings
Source: gov.uk (2025-09-25)

All data on overseas travel undertaken by ministers and meetings with external individuals and organisations.

The Department for Energy Security and Net Zero (DESNZ) publishes details of ministers’ overseas travel and meetings with external individuals and organisations every quarter.

DESNZ ministerial gifts and hospitality are now published on the Register of Ministers’ Gifts and Hospitality (https://www.gov.uk/government/collections/register-of-ministers-gifts-and-hospitality).
Abdominal aortic aneurysm screening: vascular nurse specialist guidance
Source: gov.uk (2025-06-02)

This document provides guidance on the vascular nurse specialist role for local AAA screening services in England.

This publication includes recommendations and guidelines for good clinical practice for vascular nurse specialists in reviewing men with screen detected aneurysms within the NHS Abdominal Aortic Aneurysm (AAA) Screening Programme.
DWP spending over £25,000, January 2025
Source: gov.uk (2025-04-29)

Reports on departmental spending over £25,000.

The Department for Work and Pensions (DWP) publishes details of all departmental spending over £25,000 on a monthly basis.

This data is also available on data.gov.uk:
- DWP spending over £25,000 (https://data.gov.uk/dataset/financial-transactions-data-dwp)
Komcept Solutions 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 Komcept Solutions 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 Komcept Solutions 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Simply Van Sales
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 Simply Van Sales 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 Simply Van Sales recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr T Gunes v DPV Logistics Group Ltd T/a Clintopia Logistics and Warehousing: 6023111/2024
Source: gov.uk (2025-05-22)

Employment Tribunal decision.

Read the full decision in Mr T Gunes v DPV Logistics Group Ltd T/a Clintopia Logistics and Warehousing: 6023111/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6827408f96a230471ac7e73d/Mr_T_Gunes_v_DPV_Logistics_Group_Ltd_t.a_Clintopia_Logistics___Warehousing_-_6023111_2024_-_Judgment.pdf).
Methodologies for calculating the energy performance of new buildings in England: notice of approval (17 March 2025)
Source: gov.uk (2025-03-17)

This notice of approval sets out the approved calculation methodologies for calculating the energy performance of new buildings in England.

This notice of approval sets out the approved calculation methodologies for calculating the energy performance of new buildings in England for the purposes of regulations 24 and 25 of the Building Regulations 2010 (SI 2010/2214) (https://www.legislation.gov.uk/uksi/2010/2214/contents).

This Notice supersedes the Notice of approval of the methodologies of calculation of the energy performance of new buildings to demonstrate compliance with the Building Regulations 2010 in England (https://www.gov.uk/government/publications/methodologies-for-calculating-the-energy-performance-of-new-buildings-in-england-notice-of-approval/notice-of-approval-of-the-methodologies-of-calculation-of-the-energy-performance-of-new-buildings-to-demonstrate-compliance-with-the-building-regulati#notes-on-the-approved-methodologies) dated 8 June 2022.

This updated notice of approval has been issued because a minor update has been made to the specification of SAP 10.2, the approved methodology for calculating the energy performance of new dwellings to demonstrate compliance with the Building Regulations 2010 in England. This document does not apply to national calculation methodologies in Northern Ireland and Scotland and Wales, which are subject to separate regulatory requirements.

The notice of approval for calculating the energy performance of buildings as required by the Energy Performance of Buildings (England and Wales) Regulations 2012 is issued as a separate document (https://www.gov.wales/sites/default/files/publications/2024-03/notice-of-approval-of-the-methodologies-of-calculation-of-the-energy-performance-buildings.pdf) (PDF, 118 KB).
Healthwatch Essex
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 Healthwatch Essex 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 Healthwatch Essex 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.
Ms M-A Pearson v Greenwood Academies Trust: 3311389/2023
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Ms M-A Pearson v Greenwood Academies Trust: 3311389/2023 - Judgment on Liability (https://assets.publishing.service.gov.uk/media/6904e60419a898f0b18980e3/Ms_Mary-Ann_Pearson_v_Greenwood_Academies_Trust-3311389-2023-_FMH_Judgment.pdf).

Read the full decision in Ms M-A Pearson v Greenwood Academies Trust: 3311389/2023 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/6890b94c25ba7325501b09c4/Ms_Mary-Ann_Pearson_-_v_-_Greenwood_Academies_Trust___3311389-2023___Certificate_of_Correction.pdf).

Read the full decision in Ms M-A Pearson v Greenwood Academies Trust: 3311389/2023 - Amended Reasons (https://assets.publishing.service.gov.uk/media/6890b96fdc6688ed508783da/Ms_Mary-Ann_Pearson_-_v_-_Greenwood_Academies_Trust___3311389-2023___Amended_Reasons.pdf).

Read the full decision in Ms M-A Pearson v Greenwood Academies Trust: 3311389/2023 - Remedy (https://assets.publishing.service.gov.uk/media/684c3a0f72e2ed81c0797068/Ms_Mary-Ann_Pearson_v_Greenwood_Academies_Trust_3311389.2023_Remedy_hearing__Reserved_Judgment.pdf).
National Security and Intelligence
Source: gov.uk (2025-03-11)

The home of National Security and Intelligence on GOV.UK. The National Security Secretariat coordinates security and intelligence issues of strategic importance across government and supports the National Security Adviser and National Security Council. The Joint Intelligence Organisation produces independent all-source assessments on issues of national security and foreign policy and supports the Joint Intelligence Committee.

The National Security Secretariat coordinates security and intelligence issues of strategic importance across government and supports the National Security Adviser and National Security Council. The Joint Intelligence Organisation produces independent all-source assessments on issues of national security and foreign policy and supports the Joint Intelligence Committee.

National Security and Intelligence is part of the Cabinet Office (/government/organisations/cabinet-office).
Industrial symbiosis: benefits, barriers, risks and costs
Source: gov.uk (2025-01-22)

Summary of the latest evidence and research about industrial symbiosis, the practice of using the waste of one industrial process as the input for another.

DESNZ commissioned Europe Economics to undertake research to identify and assess the barriers, drivers, risks, costs, and benefits of industrial symbiosis (IS) – both in general and within the UK – aiming to build the evidence base on value of IS to the UK and inform the design of effective strategies to promote it.

The study looked into cement/ concrete, glass, mining, chemicals, food and drink, and agriculture sectors as deep-dive case studies, undertaking general and sector-specific literature reviews, supplemented by interviews and focus groups.

The research covered a number of qualitative aspects relating to IS as well as a quantitative assessment of potential and costs in the form of case studies. Different forms of IS were identified such as:
- ad-hoc exchanges
- established supply chains
- sector-wide process transformations
- by-product marketing
High-importance drivers of IS identified include financial drivers, regulatory factors and geographical proximity. High-importance barriers include lack of knowledge around IS and general IS set-up and capital costs. The study also identified risks from increased IS such as potential fluctuations in demand or supply for by-products. General costs of IS were difficult to estimate but case studies with specific data were explored.
Eleven11 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 Eleven11 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 Eleven11 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
- 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.
IEIM8000610 - Introduction
Source: gov.uk (2025-11-04)


The penalty regime for the CARF is set out in Part 3, “Penalties for breach of obligations”, of the Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 (https://www.legislation.gov.uk/uksi/2025/744/made#:~:text=Regulation%2010%20requires%20a%20UK,the%20obligations%20set%20out%20above.) (the Regulations). Where an RCASP or a cryptoasset user, fails to meet their obligations under the Regulations, they may be subject to a penalty. Part 3 also sets out the reasonable excuse rules and the appeal procedures.

Before charging a penalty, whether it is an initial penalty or a daily penalty, HMRC will discuss the failure with the RCASP or self-certificate provider, to understand the reasons for the failure and if there is a reasonable excuse for the failure. When deciding on the level of the penalty, HMRC will take into account all relevant factors including the behaviour of the RCASP or self-certificate provider.
UK armed forces equipment and formations 2024
Source: gov.uk (2025-02-27)

Annual statistics on vessels, land equipment and aircraft of the armed forces, and military formations.

This publication provides annual statistics at 1 April each year on the UK armed forces vessels, land equipment and aircraft, and military formations.

This publication contains provisional data on Army land platforms.
Perelman, Elizabeth - Director General for Public Service Reform and Efficiency, Cabinet Office - ACOBA advice
Source: gov.uk (2025-09-30)

Advice to Miss Perelman, former Director General for Public Service Reform and Efficiency, Cabinet Office, on business appointments after leaving Crown service

Miss Perelman left her role at the Cabinet Office in March 2025.

Trustee, The Richmond Project

Miss Perelman sought the Committee’s advice about taking up an appointment with The Richmond Project. The letter (https://assets.publishing.service.gov.uk/media/68d17757c908572e81248b3e/Advice_letter_-_Elizabeth_Perelman__Trustee__The_Richmond_Project.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in August 2025 and the appointment was taken up later that month. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/perelman-elizabeth-director-general-for-public-service-reform-and-efficiency-cabinet-office-acoba-advice/advice-letter-elizabeth-perelman-trustee-the-richmond-project?preview=8861410)

Chief Executive Officer, The Office of Akshata Murty and Rishi Sunak

Miss Perelman sought the Committee’s advice about taking up an appointment with The Office of Akshata Murty and Rishi Sunak. The letter (https://assets.publishing.service.gov.uk/media/67d2ae874a7430093f11e03f/Advice_Letter_-_Elizabeth_Perelman__CEO__The_Office_of_Akshata_Murty_and_Rishi_Sunak.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in February 2025; and the appointment was taken up in March 2025. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/perelman-elizabeth-director-general-for-public-service-reform-and-efficiency-cabinet-office-acoba-advice/advice-letter-elizabeth-perelman-chief-executive-officer-the-office-of-akshata-murty-and-rishi-sunak?preview=8511251)
PAYE92060 - Reconcile individual: posting EOY information to individual records: revision of employer’s returns
Source: gov.uk (2025-07-15)


Employers are responsible for the operation of PAYE and must deduct and account for the correct amounts of PAYE tax due. This means that you should always seek to recover any PAYE tax from the employer in the first instance.

It is recognised however, that the first time an under-deduction is brought to your attention may be by contact from an employee themselves. This may be by receipt of an informal PAYE calculation or a PAYE tax coding notice.

In all cases of under-deducted tax you should follow action guide tax80129.

Regulation 72(5) Condition A

When under deductions of PAYE tax occur, the PAYE Regulations allow the employer to make a request that the employee pays the tax. Regulation 72(5) Condition A enables HMRC (namely authorised officers within the DMB PAYE Errors Unit (PEU)) to consider issuing a Direction that an employer shall not pay the tax if fully satisfied that:
- The employer took reasonable care to comply with the RegulationsAnd
- The failure to deduct the correct amount was due to an error made in good faith.
Action guide tax80129 has full details of the actions that should be taken by PT Operations prior to submission to PEU.

The PEU guidance for considering Directions is contained within DMBM522800.

Top of page (#Top)

P35 amendments or Earlier Year Updates (EYUs)/Further year to date Full Payment Submission (FPS)

Where an under-deduction occurs, HMRC must ensure that the employer corrects their return(s) to reflect the correct legal position.

Payment of the tax by the employer will then balance against the amended return.

If the employer fails to amend their return(s) then HMRC should take action to recover the tax by issuing Regulation 80 determinations. Instructions are at PAYE54000 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye54000) onwards.

Top of page (#Top)

Effect on employees records

If an amended return or EYU/further year to date FPS has not been received to account for under deducted tax, then you will have to reconcile the employee record following the instructions for a Notional Tax credit at PAYE93036 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye93036) where the PAYE remains the employers liability.

However, as the employee has not paid the tax under-deducted you should restrict the PAYE credit as necessary to prevent any repayment arising as a result of that credit. (Regulation 185(5) of the PAYE Regulations refers).

Where a Direction has been authorised then the employee does not get any credit for tax which should have been deducted by the employer.
Teacher misconduct panel outcome: Mr Sean Murphy
Source: gov.uk (2025-07-24)

Professional conduct panel outcome, including decision and reasons.

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

Teacher’s name: Mr Sean Murphy

Teacher reference number: 8563802

Teacher’s date of birth: 27 November 1963

Location teacher worked: Cambridge, South East

Date of professional conduct panel: 30 June 2025 to 4 July 2025

Outcome type: prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Sean Murphy, formerly employed in Cambridge, South East.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Cuba: lawyers
Source: gov.uk (2025-02-26)

List of  English-speaking lawyers for UK nationals in Cuba.

The Foreign, Commonwealth and Development Office (FCDO) provides lists of service providers for information only, to assist British nationals who may need support overseas. This list is not exhaustive, and is subject to change any time. None of the service providers are endorsed or recommended by the FCDO. You should research whether a service provider will be suitable. The FCDO does not accept any liability arising to any person for any loss or damage suffered through using these services providers or this information.
Ms S Doyle and Mrs K Dowd v City of Liverpool College: 2402751/2022 and 2404798/2022
Source: gov.uk (2025-07-30)

Employment Tribunal decision.

Read the full decision in Ms S Doyle and Mrs K Dowd v City of Liverpool College: 2402751/2022 and 2404798/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67bdd8bb21d07694be8d76ba/Ms_S_Doyle___Other_v_City_of_Liverpool_College_-_2407798_2022___Other.pdf).

Read the full decision in Ms S Doyle and Mrs K Dowd v City of Liverpool College: 2402751/2022 and 2404798/2022 - Remedy (https://assets.publishing.service.gov.uk/media/686525a1e6c3cc924228941f/Mrs_K_Dowd___Ms_S_Doyle_v_City_of_Liverpool_College_-_2404798_2022___2402751_2022_-_Remedy.pdf).

Read the full decision in Ms S Doyle and Mrs K Dowd v City of Liverpool College: 2402751/2022 and 2404798/2022 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/68877b4b2f4f3f3c34bbec91/Mrs_K_Dowd___Ms_S_Doyle_v_City_of_Liverpool_College_2404798_2022___2402751_2022_.pdf).

Read the full decision in Ms S Doyle and Mrs K Dowd v City of Liverpool College: 2402751/2022 and 2404798/2022 - Corrected Remedy (https://assets.publishing.service.gov.uk/media/68877b71b0e1dfe5b5f0e47e/Mrs_K_Dowd___Ms_S_Doyle_v_City_of_Liverpool_College_2404798_2022___2402751_2022._.pdf).
Get a copy of a DVPN or DAPN
Source: gov.uk (2025-08-01)

Sample letter to get a copy of a DVPN or DAPN, if you're applying for legal aid.

To get a copy of a DVPN/DAPN, you should:
- fill in the sample letter as best you can
- send it to the police force (https://www.police.uk/pu/find-a-police-force/) that issued the notice
You may have to pay £10 for your copy.

You can use the notice to get legal aid to divorce or separate from an abusive partner.
COM53012 - Claims/reliefs: other reliefs: functions
Source: gov.uk (2025-08-06)


The table below tells you the function or functions to use in particular situations.

Situation

Function

To capture a CT return.

CRTN (Capture Rest Of Return)

To record a self assessment, make, reduce to nil, or reinstate a revenue determination, correct a return, record a taxpayer amendment, process a claim, prepare a closure notice combined with a revenue amendment, prepare a revenue amendment, prepare/amend a discovery assessment or prepare a jeopardy amendment.

RAMA (Record/Amend Assessment)

To calculate and record a manual interest charge.

RMIC (Raise Manual Interest Charge)

To see a work list of cases requiring intervention to record self assessments.

RSAW (Record SA List)

To see details of charges, payments and repayments, and a summary of the accounting position, for an AP.

VPPD (View Payment and Posting Details)
NHS cost recovery - overseas visitors
Source: gov.uk (2025-09-30)

Information for NHS bodies who need to make and recover hospital charges from overseas visitors.

This guidance provides help and advice on the implementation of The National Health Service (Charges to Overseas Visitors) Regulations 2015 (https://www.legislation.gov.uk/uksi/2015/238/contents/made), which have been amended most recently by The National Health Service (Charges to Overseas Visitors) (Amendment) Regulations 2023 (https://www.legislation.gov.uk/uksi/2023/81/contents/made).
IP6 0JB, Sackers Limited: environmental permit issued – EPR/LP3494NX/V008
Source: gov.uk (2025-01-17)

View the permit issued for Sacker’s Metal Recycling Facility, Ipswich under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:
- Operator name: Sackers Limited
- Installation name: Sacker’s Metal Recycling Facility
- Permit number: EPR/LP3494NX/V008
DESNZ: workforce management information, January 2025
Source: gov.uk (2025-02-24)

Reports on departmental staff numbers and costs.

The Department for Energy Security and Net Zero (DESNZ) publishes details about staff numbers and payroll costs for payroll and non-payroll staff on a monthly basis.

This data is also available on data.gov.uk:
- DESNZ: workforce management information (https://www.data.gov.uk/dataset/82a5ec99-3790-431b-885c-5a02203cd50f/desnz-workforce-management-information)
5th anniversary of fraudulent election in Belarus: Joint Statement
Source: gov.uk (2025-08-09)

A joint statement from Australia, Canada and the United Kingdom on the 5th anniversary of the fraudulent 2020 presidential election in Belarus.

Joint statement from the Commonwealth of Australia, Canada and The United Kingdom of Great Britain & Northern Ireland:

Five years ago, the Lukashenko regime launched a brutal crackdown on peaceful protestors following the fraudulent 2020 presidential election in Belarus. We - Australia, Canada, and the United Kingdom - stand united in condemning the ongoing repression and human rights violations.

Since August 2020, the Belarusian authorities have waged a campaign to shut down civil society, independent media, and any form of political opposition. Thousands have been unjustly detained, subjected to torture, or forced into exile. These actions represent a flagrant breach of Belarus’ international law obligations and are a serious violation of human rights and fundamental freedoms. The regime’s support for Putin’s illegal war against Ukraine further underscores its disregard for global peace and security.

While we welcome the recent releases of several political prisoners in Belarus, we remain deeply concerned by the continued arrests and persecution of individuals for exercising their human rights.

Over 1,100 individuals remain detained in connection with political activities. We jointly call for their immediate and unconditional release and urge the Belarusian authorities to end their campaign of repression.

Our nations remain steadfast in defending human rights, promoting accountability, and supporting the Belarusian people’s aspirations for a free and democratic future.

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Mr S Harknett v Living Sport Cambridgeshire and Peterborough Sports Partnership Ltd: 3312301/2023
Source: gov.uk (2025-01-17)

Employment Tribunal decision.

Read the full decision in Mr S Harknett v Living Sport Cambridgeshire and Peterborough Sports Partnership Ltd: 3312301/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/66a258f90808eaf43b50d74b/Mr_Steven_Harknett_v_Living_Sport_Cambridgeshire_and_Peterborough_Sports_Partnership_Ltd_-_3312301-2023_-_SO_J_R.pdf).

Read the full decision in Mr S Harknett v Living Sport Cambridgeshire and Peterborough Sports Partnership Ltd: 3312301/2023 - Costs (https://assets.publishing.service.gov.uk/media/66d7234b9084b18b95709f6d/Mr_S_Harknett_v_Living_Sport_Cambridgeshire___Peterborough_Sports_Partnership_Limited_3312301.2023_Costs_Judgment.pdf).

Read the full decision in Mr S Harknett v Living Sport Cambridgeshire and Peterborough Sports Partnership Ltd: 3312301/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/678789cb2cca34bdaf58a224/Mr_S_Harknett_v_Living_Sport_Cambridgeshire_and_Peterborough_Sports_Partnership_Ltd_3312301.2023_Reconsideration_Judgment.pdf).
Mr E B Ali v Activate Accident Repair Ltd: 2408785/2022
Source: gov.uk (2025-09-30)

Employment Tribunal decision.

Read the full decision in Mr E B Ali v Activate Group Ltd: 2408785/2022 - Judgment (https://assets.publishing.service.gov.uk/media/65cf621d423931001bb7b91b/Mr_E_Ben_Ali_v_Activate_Group_Ltd_-_2408785_2022_-_Judgment_Preliminary.pdf).

Read the full decision in Mr E B Ali v Activate Accident Repair Ltd: 2408785/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68d510f130734bac9ba0fca7/Mr_E_Ben_Ali_v_Activate_Accident_Repair_Limited_-_2408785_2022_-_Judgment.pdf).
Local government reorganisation: letter to Commissioners at Spelthorne and Woking
Source: gov.uk (2025-10-28)

​​Letter to the Commissioners at Spelthorne Borough Council and Woking Borough Council to provide clarity around their role in the next stage of the local government reorganisation process.

On 28 October 2025 the Minister for Local Government and Homelessness, Alison McGovern MP, wrote to the Commissioners at Spelthorne Borough Council and Woking Borough Council to provide clarity around their role in the next stage of Surrey local government reorganisation.
Landau 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 Landau 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 Landau 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
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.
CDS Declaration Completion Instructions for Imports
Source: gov.uk (2025-11-03)

This guide provides detailed completion instructions for data elements when making an import declaration to the Customs Declaration Service (CDS).

Known error workarounds may apply to this area of the instructions (https://www.gov.uk/government/publications/known-error-workarounds-for-the-customs-declaration-service-cds).

This guide does not cover completion instructions for export customs declarations or Customs Clearance Requests (CCR) inventory releases previously referred to as C21s.
A railway fit for Britain's future: government response
Source: gov.uk (2025-11-11)

The Department for Transport's response to the consultation on the Railways Bill.

This document sets out the government’s response to the consultation on the Railways Bill – A railway fit for Britain’s future (https://www.gov.uk/government/consultations/a-railway-fit-for-britains-future).

The consultation sought views on the legislative policies to be included in the forthcoming Railways Bill. The bill will enable the establishment of Great British Railways (GBR). GBR will be a single directing mind that will run our rail infrastructure and passenger services in the public interest.

This government response outlines our final plans for the Railways Bill and also explains how the consultation feedback has shaped our plans.

The overall aim of the Railways Bill is to provide a railway that works better for passengers, freight customers and taxpayers across Great Britain. It also includes:
- the establishment of a new passenger watchdog
- reform of fares and online retail of tickets
- a new statutory role for devolved leaders in governing, managing, planning and developing the rail network
- streamlining processes and reducing regulatory burdens to empower GBR to provide the best service for railway users
- ensuring the private sector continues to play a key role, including a statutory duty for GBR to promote rail freight
Miss D Gibbons v Mr K Chinambu and Nationwide Building Society: 2302505/2017 and Others
Source: gov.uk (2025-01-13)

Employment Tribunal decision.

Read the full decision in Miss D Gibbons v Mr K Chinambu and Nationwide Building Society: 2302505/2017 and Others - Reserved Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6087df778fa8f51b8c532043/Miss_D_Gibbons_v_Chinambu__Nationwide_2302505_17_Reserved_Judgment__Reasons.pdf).
The AAIB has sent a team of inspectors to East Fortune Airfield, near Edinburgh
Source: gov.uk (2025-05-09)

A team of inspectors has been sent to begin investigating an accident which occurred on 8 May 2025

The AAIB has been notified of an accident involving a light aircraft which occurred yesterday evening at East Fortune Airfield, near Edinburgh. An investigation has been launched and a multidisciplinary team of inspectors has been sent to the accident site to gather evidence and begin making enquiries.