theodi/ndl-core-corpus huggingface dataset:
INTM489260 - The Unassessed Transfer Pricing Profits Process: Amendment of company tax return by the company
Source: gov.uk (2025-12-04)


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

TIOPA10/S217I

The UTPP rules target contrived arrangements by multinationals to avoid paying tax in the UK on profits that have been generated from economic activity here. A successful outcome is that the transfer pricing rules are applied correctly so that multinationals pay tax on their UK profits.

For most of the period for amendments, the company has an additional opportunity to amend its tax return so that it reflects the transfer pricing requirement relating to the UTPP. This opportunity can only be used to bring unassessed transfer profits into charge in the company’s tax return and not for anything else. Therefore, the normal time limits for amending a return do not apply. This extended time limit only applies to allow the company to bring all or part of the unassessed transfer pricing profits into charge and does not extend the normal time limit for any other amendments. There is no set form for an amendment under S217I.

Where a company amends its tax return, HMRC will review the assessment and reduce or withdraw it accordingly.

An amendment under S217I(2) may not be made in the last 21 days of the period for amendments, unless the period for amendments ends by agreement in accordance with S217(4). This is to allow HMRC sufficient time to conduct a review and take any appropriate action.

It should be noted that FA98/Sch18/Para31 with regards to amendments not taking effect during an enquiry does not apply to amendments made under S217I(2).
Nepal: tuberculosis test clinics for a UK visa
Source: gov.uk (2025-11-02)

Where to get tested for tuberculosis (TB) in Nepal for your UK visa application.

You’ll need to have a tuberculosis (TB) test if you’re coming to the UK for 6 months or more and both of the following apply:
- you’ve lived in Nepal for 6 months or more
- you were living there (or another listed country (https://www.gov.uk/tb-test-visa/countries-where-you-need-a-tb-test-to-enter-the-uk)) within the last 6 months
You’ll need a TB test if you’re coming to the UK as:

a fiancé, fiancée or proposed civil partner on a family visa (https://www.gov.uk/uk-family-visa/partner-spouse) and you’ve been away for more than 2 years

a returning resident (https://www.gov.uk/returning-resident-visa) and you’ve been away for more than 2 years
GCSEs (9 to 1): requirements and guidance
Source: gov.uk (2025-11-13)

Rules, regulations and guidance for GCSEs graded 9 to 1.

This collection sets out rules, regulations and associated guidance for GCSEs graded 9 to 1.

For GCSEs awarded in 2021, please see GCSE subject-level conditions for 2021 (https://www.gov.uk/government/publications/gcse-subject-level-conditions-for-2021)

You should also read the requirements for all awarding organisations and qualifications (https://www.gov.uk/guidance/awarding-organisations-understanding-our-regulatory-requirements#requirements-for-all-awarding-organisations-and-all-regulated-qualifications).

You can also read about the grade descriptions for GCSEs graded 9 to 1 (https://www.gov.uk/government/publications/grade-descriptors-for-gcses-graded-9-to-1).

There are separate requirements (https://www.gov.uk/government/collections/gcses-a-to-g-requirements-and-guidance) for GCSEs graded A* to G.
Ministerial Appointments: 14 January 2025
Source: gov.uk (2025-01-14)

The King has been pleased to approve the following appointments.

The King has been pleased to approve the following appointments:
- Emma Reynolds MP as Economic Secretary to the Treasury;
- Torsten Bell MP jointly as a Parliamentary Secretary in HM Treasury and Parliamentary Under Secretary of State in the Department for Work and Pensions.
Tulip Siddiq MP has left Government.
Money laundering: understanding risks and taking action for estate agency and letting agency businesses
Source: gov.uk (2025-09-09)

Recognise and reduce risk of money laundering if you are an estate agency or letting agency business.

Risk assessment information provided to estate agency and letting agency businesses under Money Laundering Regulation 17(9) to assist relevant persons in carrying out their own money laundering and terrorist financing risk assessment.
Root Cause Consultancy
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 Root Cause Consultancy 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 Root Cause Consultancy 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.
Using backup flares at exempt anaerobic digestion plants: RPS 120
Source: gov.uk (2025-12-09)

Environment Agency regulatory position on when you can use a backup flare to burn biogas at exempt anaerobic digestion plants.

This regulatory position statement (RPS) does not change your legal requirement to:

have an environmental permit where one if required

register an activity as exempt where you are required to do so

However, the Environment Agency will not normally take enforcement action if you do not comply with these legal requirements if you meet the requirements in this RPS.

This regulatory position does not apply to any other legal requirements.
Dorset Health & Safety 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 Dorset Health & Safety 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 Dorset Health & Safety 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:
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
We also pledge the following:

Preparing to travel to deliver training at Service establishments and locations nearby. Seeking membership of the Enhanced learning credit scheme as an approved provider

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.
Civil Society Covenant: Calderdale Council
Source: gov.uk (2025-07-17)

Recognising VCSE value for a flourishing future.

Calderdale Council’s VCSE strategy 2024 to 2029 recognises the vital role of the Voluntary, Community, and Social Enterprise (VCSE) sector in Calderdale, valuing it as a key partner in achieving the local vision to be an enterprising place, full of opportunity, where everyone can live a larger life.

VCSE value and expertise

At the time of its creation, VCSE groups were facing reduced public sector funding, rising costs, and growing demand for services. Staff shortages, lower pay, and fewer volunteers added to the pressure. Central to its development and implementation has been Calderdale Council’s recognition of the inherent value and expertise of the VCSE sector.

Co-produced with VCSE representatives, the strategy acknowledges the diverse and complex nature of the VCSE sector and its significant impact on Calderdale residents and communities. It recognises the sector’s contribution to society as well as to the local economy. Research by Durham University (https://www.wypartnership.co.uk/application/files/8116/8509/4266/contribution_of_the_VCSE_sector_in_Yorkshire_and_Humber_June_2023.pdf) in 2023 reported that the total value of the VCSE in Calderdale was valued around £549.5 million. This figure includes sector expenditure, the value produced by regular volunteers, and value created for users of services.

Outcomes

Calderdale Council has embedded the recognition of the VCSE’s role in multiple other strategies in the borough. A key example is the Inclusive Economy Strategy, which sees a thriving VCSE sector as fundamental to achieving an inclusive economy. In Calderdale, the VCSE is a key part of the local economy, with the sector employing over 5,000 people, and supporting 13,000 as volunteers. As part of the Inclusive Economy Strategy, Calderdale will look to explore more career pathways for young people in the local VCSE sector, providing young people more opportunities to stay in Calderdale, with access to good quality work.
RFIG30510 - Residence for tax years before 2013-14: Personal Allowances: What this chapter is about
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards

What are UK tax allowances?

Almost all individuals who are resident in the UK are entitled to an Income Tax Personal Allowance. This is the amount of income they can receive each tax year without having to pay tax on it. Depending on the individual’s circumstances, they may be able to claim other allowances such as Blind Person’s Allowance or one of the age related levels of Personal Allowance (refer to note).

This chapter tells you about the availability and type of allowances due when an individual is
- resident
- not resident
Resident

If an individual is resident in the UK, they will be entitled to certain allowances and reliefs, based on their personal circumstances, which will reduce the amount of tax charged on their income.

Not resident

Even if an individual is not resident in the UK they may be able to claim personal allowances if they meet certain criteria.

Note: From 2016-2017 there is no longer any age allowances, but there is marriage allowance/married couples allowance.
Secure Care UK
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 Secure Care UK 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 Secure Care UK 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
- 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.
Extension of Non-Executive Director to the Crown Commercial Service
Source: gov.uk (2025-11-27)

Sara Halton has had her term extended as Non-Executive Director

Sara Halton’s term as Non-Executive Director of the Crown Commercial Service has been extended by 5 months, commencing on 12 October 2025 until 31st March 2026.

Sara Halton has held key senior executive positions at well-known British brands, including as Chief Executive Officer of Molton Brown. She brings a wealth of experience in driving strategic growth for global brands. Sara is a Chartered Accountant and has also held a number of other non-executive directorships.

The Crown Commercial Service is an Executive Agency and Trading Fund of the Cabinet Office. It is responsible for managing the procurement of common goods and services, increasing savings for the taxpayer by centralising buying requirements, and leading procurement policy on behalf of the government. You can read more about the Crown Commercial Service here: Crown Commercial Service (https://www.crowncommercial.gov.uk/).

This appointment is not regulated by the Commissioner for Public Appointments.
Design hearing decision: O/0561/25
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 23 June 2025.

Design Decision O/0561/25 (https://assets.publishing.service.gov.uk/media/685d4d86f85b4b993fd752db/o056125.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal Section,Intellectual Property Office,Concept House,Cardiff Road,Newport,South WalesNP10 8QQ
Exhibit cover sheet for changing your name by deed poll: Form LOC027
Source: gov.uk (2025-08-20)

If you’re 18 or over, you can use this template cover sheet for each exhibit you must include when applying to enrol a deed poll to change your name.

Before applying by post you should first read the full guide on changing your name by deed poll (https://www.gov.uk/change-name-deed-poll). This includes guidance on how to change a child’s name.

You must also complete and include:
- an adult deed poll form (https://www.gov.uk/government/publications/enrol-a-deed-poll-with-the-court-to-change-your-name-form-loc020) if applying by post (not needed for online applications)
- a deed poll statutory declaration for an adult (https://www.gov.uk/government/publications/statutory-declaration-for-changing-your-name-by-deed-poll-form-loc021)
- photocopies of certain documents – these will be your ‘exhibits’. See the full guide for information about the documents you must include
Check court and tribunal fees (https://www.gov.uk/court-fees-what-they-are) and find out if you can get help with fees (https://www.gov.uk/get-help-with-court-fees).

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

Find out how HM Courts and Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.

Open a document

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

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

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

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

Request accessible formats

You can request:
- a Braille version
- a large print version
- an easy read version
Request an accessible format by emailing xxx@xxx.xx (mailto:xxx@xxx.xx)

Microsoft Word

Microsoft Word is not generally suitable for our documents. You can only request a conversion of a PDF form to Word format as a reasonable adjustment under the Equality Act 2010. Find out more about the Equality Act 2010 (https://www.gov.uk/guidance/equality-act-2010-guidance#equalities-act-2010-legislation) in the guidance.
Statistics: apprenticeship end-point assessment outcomes
Source: gov.uk (2025-12-10)

Statistics on the volumes and outcomes of Ofqual-regulated apprenticeship end-point assessments (EPAs) taken in England.

End-point assessments (EPAs) form the final stage of an apprenticeship. They are an independent assessment of the knowledge, skills and behaviours gained during the apprenticeship programme.

These reports present analyses of the data submitted by awarding organisations that offer EPAs regulated by Ofqual, providing information on the volumes and outcomes of EPAs.

The data presented throughout these reports are collected annually, covering a period from the start of March to the end of February each year.
Investigations into improved electrochemical performance of Sn doped hard carbons as negatives for sodium‐ion batteries
Source: gov.uk (2025-04-08)

Study into hard carbons and their effect on electrochemical performance.

Abstract

The authors study Sn incorporation in waste derived commercial and model sucrose derived hard carbons and its effect on the electrochemical performance.

This work is part of the Transforming Energy Access Programme.

Citation

Tripathi A and others. ‘Investigations into improved electrochemical performance of Sn doped hard carbons as negatives for sodium‐ion batteries’ Batteries & Supercaps 2023: volume 6, issue 11

Links

Investigations into improved electrochemical performance of Sn doped hard carbons as negatives for sodium‐ion batteries (https://doi.org/10.1002/batt.202300225)
Hampton Midland Care
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 Hampton Midland Care 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 Hampton Midland Care 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
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Andrew Forzani
Source: gov.uk (2025-03-11)

Andrew brings experience of over 30 years in commercial, procurement and supply chain management to the role of GCCO as he leads the cross-government commercial community to deliver the Plan for Change. Focusing over 6,000 commercial professionals who are directly managing and influencing £176 billion of central UK Government procurement spend on vital goods and services, ensuring every pound spent of taxpayer money delivers for the public. From roads and trains to defence equipment and energy, government procurement is present in millions of everyday lives.  By refocusing and re-imagining the way we do public procurement, we can rebuild Britain in a decade of national renewal. Andrew was previously the Director General Commercial at the Ministry of Defence (MOD) and prior to joining the MOD in 2017 he was the Chief Commercial Officer at the Department for Work and Pensions (DWP).

Andrew brings experience of over 30 years in commercial, procurement and supply chain management to the role of GCCO as he leads the cross-government commercial community to deliver the Plan for Change.

Focusing over 6,000 commercial professionals who are directly managing and influencing £176 billion of central UK Government procurement spend on vital goods and services, ensuring every pound spent of taxpayer money delivers for the public.

From roads and trains to defence equipment and energy, government procurement is present in millions of everyday lives. By refocusing and re-imagining the way we do public procurement, we can rebuild Britain in a decade of national renewal.

Andrew was previously the Director General Commercial at the Ministry of Defence (MOD) and prior to joining the MOD in 2017 he was the Chief Commercial Officer at the Department for Work and Pensions (DWP).
RFIG20140 - Statutory Residence Test (SRT): Automatic overseas tests: Third automatic overseas test
Source: gov.uk (2025-04-04)


If an individual works sufficient hours overseas in the relevant tax year this test will be met.

To meet this test certain conditions must be satisfied:
- the individual works sufficient hours overseas in the relevant tax year (refer to RFIG20150 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20150))
- during the year there are no significant breaks from overseas work (refer to RFIG20760 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20760))
- the number of days in the relevant tax year on which the individual does more than 3 hours work in the UK is less than 31
- the individual spends less than 91 days in the UK in the relevant year
The phrase 'relevant year' means the whole of the tax year that is being considered.

Example

Alex leaves the UK to work full-time abroad on a 2 year contract. He starts his new job in Dubai on 1 March 2015, the contract finishes on 28 February 2017. Alex arrives back in the UK on 1 March 2017 and does not take up his new employment in Saudi Arabia until 7 April 2017.

Alex needs to see whether he meets the sufficient hours criteria - specifically whether he has had a significant break - as if he has he would not meet the conditions for this test.

As Alex has not worked overseas in the period 1 March to 5 April 2017, a period of 36 days, he will have a significant break from overseas work and will not meet the third automatic overseas test. Alex will need to check the remaining automatic overseas tests to see if he meets these.

This test will not apply if the individual has a job on board a vehicle, aircraft or ship at any time during the relevant tax year; and at least 6 of the trips made in that year as part of their job are cross-border trips. That is a trip which:
- begins in the UK
- ends in the UK
- begins and ends in the UK
For further information on relevant jobs see RFIG20780 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20780).
Ms N Davies v Britcares Ltd: 3310903/2023
Source: gov.uk (2025-01-20)

Employment Tribunal decision.

Read the full decision in Ms N Davies v Britcares Ltd: 3310903/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6788eb862080f65f988bd2ae/Ms_N_Davies__-_v_-_Britcares_Limited_-__3310903-2023_-_Judgment.pdf).
Advance Northumberland
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 Advance Northumberland 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 Advance Northumberland 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.
Safe Hands Medical Services
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Safe Hands Medical Services will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Safe Hands Medical Services recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
Renters' Rights Act: guidance for local authorities and councils
Source: gov.uk (2025-11-13)

This guidance is for local authorities to help them understand their new rights and responsibilities under the Renters' Rights Act 2025.

This guidance has been published in advance to reflect the upcoming changes in the Renters’ Rights Act.

You can contact us using this form (https://submitanenquiry.communities.gov.uk/start-now) if you have any questions. If there is a technical problem with the page, you can report it at the bottom of this page.
Strike off a company from the register (DS01)
Source: gov.uk (2025-11-17)

Use this service to apply to strike off a company from the Companies House register. It costs £33 to apply online, or £44 for a paper application.

Important: before you apply to strike off your company

You have certain responsibilities to close down your business properly (https://www.gov.uk/strike-off-your-company-from-companies-register/close-down-your-company).

The company’s bank account will be frozen from the date of dissolution.

Any credit balance in the account and other assets will pass to the Crown - you’ll have to restore the company (https://www.gov.uk/restore-dissolved-company) to get anything back.

See our guidance on company strike off and dissolution (https://www.gov.uk/government/publications/striking-off-or-dissolving-a-limited-company).

How to apply

You should only send a paper form DS01 if you cannot apply to strike off a company online (https://find-and-update.company-information.service.gov.uk/close-a-company/).

It costs £33 to apply online. You can pay the fee using a debit or credit card.

A paper application costs £44 and you can only pay by cheque or postal order.

It usually takes much longer to process paper documents sent by post.
CG56200 - Shares and securities: Futures: artificial transactions in futures/options
Source: gov.uk (2025-11-12)


Futures and options can be used to generate a guaranteed return which is, in economic terms, equivalent to interest. Without special rules any profits on such transactions would however (except where income treatment already applies) be liable to Capital Gains Tax. This may be beneficial to the recipient because
- chargeable gains may be covered by existing capital losses; or
- in the case of gilt futures and options held by individuals and trusts, any gains are not chargeable because of TCGA92/S115 (1), see CG54900 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg54900), and CG56090 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56090).
Chapter 12 Part 4 ITTOIA05 (and previously ICTA88/Sch5AA) counters such arrangements. It applies where there is a disposal of a future or an option which is one of two or more related transactions which are designed to produce a guaranteed return (comprising the return from that disposal, or a number of disposals of the futures or options taken together).

For companies, with effect for accounting periods beginning on or after 1 October 2002 these provisions were superseded by the derivative contracts regime now in Part 7 CTA09.

Where these rules apply, any profits on the futures or options are charged as income, rather than capital gains. Miscellaneous income is listed in ITA07/S1016 and includes income chargeable under Chapter 12 Part 4 ITTOIA05. Any losses are similarly deducted from miscellaneous income.

The rules in Chapter 12 Part 4 ITTOIA05 apply to commodity or financial futures, and traded or financial options but cover a wider range of cases than those within TCGA92/S143.

Detailed guidance may be found at SAIM7010 (https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim7010)+.

The legislation on guaranteed returns from disposals of futures and options was repealed with effect from 6 April 2013. See now SAIM2710 (https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim2710)+ for guidance on disguised interest.
Ms R Clifford v West Sussex County Council: 1402197/2024
Source: gov.uk (2025-02-20)

Employment Tribunal decision.

Read the full decision in Ms R Clifford v West Sussex County Council: 1402197/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67ae070163d7f4cceef9e178/Ms_R_Clifford_-vs-_West_Sussex_County_Council_-_Judgement.pdf).
T Turner v Plaxtol Primary School and Kent County Council: 2306515/2020
Source: gov.uk (2025-10-06)

Employment Tribunal decision.

Read the full decision in T Turner v Plaxtol Primary School and Kent County Council: 2306515/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68de8669dadf7616351e4d7a/T_Turner_v_Plaxtol_Primary_School_and_Kent_County_Council_2306515-2020_so_jud_pub.pdf).
Welsh Water must pay £36,000 for Herefordshire pollution incident
Source: gov.uk (2025-07-13)

Environment Agency investigation into sewage treatment plant at Clehonger. Water company admits exceeding permitted levels of ammonia 7 times in a year.

The Environment Agency has successfully prosecuted Welsh Water for breaking conditions of an environmental permit at a Herefordshire sewage treatment works 7 times in a 5 month period.

At Kidderminster Magistrates Court on 11 July 2025, Welsh Water was fined £24,000 for exceeding permitted levels of sewage effluent from the Clehonger Sewage Treatment Works near Hereford. The company was also ordered to pay costs of £11,835.86 and a surcharge of £181.

Sewage treatment works treat raw sewage to produce an effluent which is discharged without damaging the local watercourse. At Clehonger, the water is discharged into the Cage Brook which is a tributary of the River Wye.

The court was told that officers from the Environment Agency were alerted to an issue following routine sampling results in November 2020.

The environmental permit states that Welsh Water must not discharge effluent containing more than 18 milligrams/litre of ammonia on more than 2 occasions in a 12-month period.

Results showed that in a 5 month period from 23 November 2020 to 17 April 2021 the limit had been exceeded 7 times ranging from 18.2 mg/l to 26.2 mg/l.

Officials from Welsh Water told the Environment Agency that the company was aware of additional loading coming into the site from a new development.

In mitigation, Welsh Water said that it had spent a significant amount of money to improve the infrastructure at the site. Adding, that since this incident there had been no further issues or breaches of permit condition.

Adam Shipp, a Senior Environment Officer at the Environment Agency who led the investigation, said:

Incidents like this are preventable and are completely unacceptable, particularly at a time when the need to protect the water environment for wildlife and people has never been greater.

Water companies are aware that their activities have the potential for serious environmental impacts, and they know that we will take action when they cause pollution.

The Environment Agency does and will continue to hold water companies to account when their performance falls below acceptable standards.

The Charge

Failing to comply with, or contravening, an environmental permit condition, contrary to Regulation 38(2) of the Environmental Permitting (England and Wales) Regulations 2016.

The particulars of the offence are as follows:

Dwr Cymru Cyfyngedig (trading as Welsh Water), Company Number xx-xxxx-xxxx, between the 23 November 2020 and the 17 April 2021, at the Clehonger Sewage Treatment Works, Herefordshire, failed to comply with, or contravened, an environmental permit condition, namely Condition 3.1.2 and Schedule 3 to Discharge Consent AH1000401, by exceeding the permitted level of 18 milligrams per litre of ammonia in the discharge from the said works to the Cage Brook, on seven occasions within the said period.
Secretary of State for Work and Pensions v AE (BB): [2025] UKUT 186 (AAC)
Source: gov.uk (2025-07-11)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 5 June 2025.

Read the full decision in UA-xx-xxxx-xxxx-BB, UA-xx-xxxx-xxxx-BB (https://assets.publishing.service.gov.uk/media/686fc05ffe1a249e937cbfb5/UA-xx-xxxx-xxxx-BB__UA-xx-xxxx-xxxx-BB.pdf).

Judicial Summary

This is a decision about the legal effect of a decision by His Majesty’s Revenue and Customs (HMRC) to terminate the claimant’s award of child benefit (CB) and how that then affected the claimant’s entitlement to widowed parent’s allowance (WPA). It is a condition of entitlement to WPA that the claimant is entitled to CB. The Secretary of State for Work and Pensions is responsible for WPA. Her office in the Department for Work and Pensions only found out two years later that the claimant’s award of CB had been terminated in July 2019. The Secretary of State decided (i) that the claimant had been overpaid the WPA for over two years from July 2019 and (ii) that overpayment was recoverable from the claimant because he had failed to disclose that his award of CB had ended in July 2019. The First-tier Tribunal (FTT) allowed the appeals on the basis that the claimant had remained entitled to CB from July 2019 and so no overpayment arose. The FTT did so because it considered that although the claimant was not in receipt of CB from July 2019, he continued to meet all the conditions of entitlement to CB from that date.

The Upper Tribunal allows the Secretary of State’s appeal, sets aside the FTT’s decision, and restores the Secretary of State’s decision about whether the claimant had been overpaid WPA. The effect of HMRC’s termination decision was to supersede and bring to an end, with effect from July 2019, the decision that had awarded the claimant CB. As the decision which had found the claimant was entitled to CB, and so had awarded that benefit, had been superseded by HMRC’s July 2019 termination decision, and the claimant had not appealed that supersession decision, the sole basis on which the claimant could regain his entitlement to CB from July 2019 was if he made a fresh claim for CB which covered the period from July 2019, a claim being one of the conditions of entitlement to CB. However, the claimant did not make a further claim for CB until 20 January 2022. That claim was successful but the award on that claim could only take effect from 25 October 2021. The claimant therefore had no entitlement to CB between 29 July 2019 and 24 October 2021, and the FTT had erred in law in concluding otherwise. Its distinction between ‘receipt’ and ‘entitlement’ was irrelevant and wrong on the facts of the case, and it had failed to understand both the legal effect of the decision terminating the award of CB and the consequence the lack of a claim for the relevant period had in respect of entitlement to CB for that period. Whether the overpayment was in law recoverable from the claimant for failure to disclose is remitted to a fresh FTT to decide.
B64 6PL, MTB (Midlands) Limited: environmental permit issued - EPR/EP3136MN/V007
Source: gov.uk (2025-08-05)

View the permit issued for MTB (Midlands), Cradley Heath under the Industrial Emissions Directive.

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

This decision includes the permit notice and decision document for:
- Operator name: MTB (Midlands) Limited
- Installation name: MTB (Midlands)
- Permit number: EPR/EP3136MN/V007