theodi/ndl-core-corpus huggingface dataset:
IEIM402320 - Reportable Information: Reasonable Efforts to Obtain
Source: gov.uk (2025-11-06)


Reportable Information: Reasonable Efforts to Obtain

Where a Financial Institution does not hold information in its records [see IEIM402300] on either the Account Holder’s taxpayer identification number [see IEIM402040] or date of birth [see IEIM402180] it is expected to make reasonable efforts to obtain the information by the end of the second calendar year following the year in which the account is identified as reportable.

From 1 January 2026, reasonable efforts to obtain tax identification numbers and dates of birth should continue to be made whenever the Financial Institutionis required to update the information relating to the Preexisting Account pursuant to AML/KYC procedures.

Reasonable efforts require genuine attempts to obtain the information and would include all or any of the following:
- Contacting the Account Holder by mail, in-person or telephone and could include requests made as part of other documentation;
- Electronic contact such as facsimiles or e-mail;
- Reviewing electronically searchable information maintained by a related entity in accordance with the aggregation principles [see IEIM406560].
Reasonable efforts do not require the closing, blocking or transferring of an account, nor conditioning or otherwise limiting its use, simply because the Account Holder does not comply with a request for this information.

Reasonable efforts may continue to be made at any time after the above mentioned period if the Financial Institution so chooses.
Independent Football Regulator
Source: gov.uk (2025-11-14)

The home of Independent Football Regulator on GOV.UK. The Independent Football Regulator (IFR) has been established to protect and promote the sustainability of English football, for the benefit of fans and the local communities football clubs serve.

The Independent Football Regulator (IFR) has been established to protect and promote the sustainability of English football, for the benefit of fans and the local communities football clubs serve.

IFR is an executive non-departmental public body, sponsored by the Department for Culture, Media and Sport (/government/organisations/department-for-culture-media-and-sport).
Norwich City Football Club
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 Norwich City Football Club 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 Norwich City Football Club 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.
Rapid Time Recruit Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Rapid Time Recruit Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- 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.
Get support from children’s services improvement partners
Source: gov.uk (2025-10-24)

How local authorities can request support from sector-led improvement partners to improve their children’s services.

This guidance is for local authorities that have been rated by Ofsted as ‘inadequate’ or ‘requires improvement’. It will help them find a suitable sector-led improvement partner to support them in improving their children’s services.

Local authorities rated as ‘good’ can also access support, if there is significant evidence of a decline in performance.
Mrs E Jack v Glasgow City Council and Cordia (Services) LLP: 114582/2009
Source: gov.uk (2025-03-05)

Employment Tribunal decision.

Read the full decision in Mrs E Jack v Glasgow City Council and Cordia (Services) LLP: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67c08ba872e83aab48866c0c/Mrs_E_Jack_v_Glasgow_City_Council___Cordia__Services__LLP_-_xx-xxxx-xxxx_-_Judgment.pdf).
Residence rights under the Withdrawal Agreement
Source: gov.uk (2025-01-16)

Home Office implementation of the judgment in R (IMA) v Secretary of State for the Home Department [2022] EWHC 3274 (Admin).

The document explains how the Home Office has implemented the judgment in R (Independent Monitoring Authority for the Citizens’ Rights Agreements) v Secretary of State for the Home Department [2022] EWHC 3274 (Admin) and what this means for those with residence rights under the Withdrawal Agreement.
4B Edith Road, London, W14 9BA: LON/00AN/F77/2025/0177
Source: gov.uk (2025-08-07)

Residential Property Tribunal Decision of Judge Ian B Holdsworth FRICS RICS Registered Valuer and Michaela Bygrave MRICS RICS Registered Valuer on 31 July 2025

Read the full decision in 4B Edith Road, London, W14 9BA: LON/00AN/F77/2025/0177 (https://assets.publishing.service.gov.uk/media/6893404b303b0dad411d4e66/Final_Notice_of_determination_Edith_Road_31.07.25_28_.pdf). Read the summary reasons in 4B Edith Road, London, W14 9BA: LON/00AN/F77/2025/0177 (https://assets.publishing.service.gov.uk/media/68934074303b0dad411d4e67/4b_Edith_SR_Revised_60825.pdf).
The Flying Fish
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 The Flying Fish 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 The Flying Fish 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
- 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.
Mr D Gelin v Landy Tech Ltd: 2216793/2023
Source: gov.uk (2025-02-07)

Employment Tribunal decision.

Read the full decision in Mr D Gelin v Landy Tech Ltd: 2216793/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67a0bee782f8431ebeb0479b/Mr_D_Gelin_v_Landy_Tech_Limited_-_2216793-2023.pdf).
COM95040 - Payments: quarterly instalment payments: information power
Source: gov.uk (2025-10-09)


Under Regulation 10, the Board can by notice to a company at any time after the filing date, require it to furnish such information 'as may reasonably be required' about the:
- computation of any instalment payments made by the company, to check that, at the time the company made the payments, they were consistent with the quality and quantity of the information that was available to the company about its probable tax liability
- reasons for any failure to make instalment payments
- claim to repayment under Regulation 6 to check that the claim was properly made. For more information see COM125060 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com125060) and CTM92650 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm92650)
The notice must specify the time allowed for providing the information, which must not be less than 30 days.

There is a similar power under Regulation 11 to require the company to produce ‘books, documents and other records in its possession or power’ for the purposes of Regulation 10.

Companies can produce copies instead of originals. The copies must be photographic or other facsimiles and the authorised officer can require that the company make the originals available for inspection under Regulation 12. Where the records are kept on computer, the officer is entitled to be provided by the company with the necessary facilities to view the documents.

Entering into correspondence and examining records under Regulation 12 does not constitute opening a CTSA enquiry under paragraph 24 Schedule 18 Finance Act (FA) 1998.

For guidance about how and why to use this information power see the Enquiry Manual at EM8320 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em8320) onwards.

See COM95012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95012) for legislation applying to this subject.
CTM16230 - Distributions: impact on Corporation Tax: franked investment income under the ACT system abolished from 6 April 1999 - surplus - claims under ICTA88/S242 - relief for less than a complete accounting period
Source: gov.uk (2025-07-29)


For accounting periods beginning before 2 July 1997, an ICTA88/S242 claim could relate to relief for trading losses. ICTA88/S393A (1) could result in relief being given for a period that is not a complete accounting period. In these circumstances the surplus franked investment income (FII) against which the relief is due was restricted on a time basis.

Similar rules applied to claims in respect of:
- capital allowances, and
- relief for losses on shares in unquoted companies.
Example

A company had excess capital allowances of £10,000 in the 9-month accounting period ended 31 December 1995. The company wanted to carry these back to set against the £10,000 surplus FII of the 12 month accounting period ended 31 March 1995, under ICTA88/S242. However, the claim under ICTA88/S242 could not exceed nine-twelfths of the surplus FII of the year ended 31 March 1995. This is because the period in which the company incurred the excess capital allowances was only nine months long while the FII relates to a twelve-month period. Hence the maximum claim was 9 / 12 x 10,000 = £7,500.
Report your medical condition (form H1)
Source: gov.uk (2025-10-17)

Report certain types of heart conditions to DVLA if you're a car driver or motorcyclist.

Use this form to report these medical conditions:
- aneurysm (https://www.gov.uk/aneurysm-and-driving)
- aortic stenosis (https://www.gov.uk/aortic-stenosis-and-driving)
- Brugada syndrome (https://www.gov.uk/brugada-driving)
- arrhythmia (https://www.gov.uk/arrhythmia-and-driving)
- congenital heart disease (https://www.gov.uk/congenital-heart-disease-and-driving)
- heart palpitations (https://www.gov.uk/heart-palpitations-and-driving)
- Long QT syndrome (https://www.gov.uk/long-qt-syndrome-driving)
- Marfan syndrome (https://www.gov.uk/marfan-syndrome-and-driving)
- pacemakers (https://www.gov.uk/pacemakers-and-driving)
- tachycardia (https://www.gov.uk/tachycardia-and-driving)
- Wolff-Parkinson-White syndrome (https://www.gov.uk/wolff-parkinson-white-syndrome-and-driving)
- other related conditions
Check the list of health conditions (https://www.gov.uk/health-conditions-and-driving) if yours isn’t listed.

Use a different form (https://www.gov.uk/government/publications/voch1-online-confidential-medical-information) to report these conditions if you have a lorry, bus or coach licence.

Find out what happens after you tell DVLA (https://www.gov.uk/driving-medical-conditions/what-happens-after-you-tell-dvla).
Conflict, Stability and Security Fund: Americas annual review summaries 2023 to 2024
Source: gov.uk (2025-01-30)

This page includes 2022 to 2023 annual review summaries of Conflict, Stability and Security Fund programmes in the Americas region.

All Conflict, Stability and Security Fund (CSSF) programmes are reviewed carefully each year. These reviews assess:
- technical and programme management standards including financial and risk management, value for money, conflict and gender sensitivity
- contextual factors such as changes to the political environment
- the outputs and outcomes during the year
Lessons learned are also identified.

An expert team conducts these reviews and include at least one team member who is independent from the programme. The team assesses at 2 levels: output (the direct result of programme activities) and outcome (the changes that these outputs deliver). Assessment scores are on a scale of 4, where outputs or outcomes meet or exceed expectations, to 1, where most targets were not met.

The CSSF team aims to publish information for all programmes. However, because some of the CSSF’s work is very sensitive, we cannot publish details of all programmes. The 2 main reasons for this are:
- to protect national security
- for the safety and security of beneficiaries, partners and partner governments
Application for an environmental permit (charges and declarations): part F1
Source: gov.uk (2025-12-08)

Complete part F1 if you are applying for a new permit or applying to change, transfer or surrender an existing permit.

Complete part F1 for most applications for:
- installations
- waste operations
- mining waste operations
- medium combustion plant
- specified generators
- water discharge activities to surface water
- groundwater activities
Check the introductory notes for details of when to complete the form.
Sensee 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 Sensee 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 Sensee 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:
- any additional commitments Sensee could make (based on local circumstances
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.
York Centre for Voluntary Service
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 York Centre for Voluntary Service 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 York Centre for Voluntary Service recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
VATREVCON23000 - Scope of the construction reverse charge: Supplies of materials
Source: gov.uk (2025-04-02)


As per SI 2019/892 art. 4 (https://www.legislation.gov.uk/uksi/2019/892/article/4), charges for labour, together with the materials supplied in the course of the supply of labour, should not be artificially separated to avoid applying the reverse charge to the supply of materials (in the same way that invoice splitting does not prevent payments from being caught by the CIS, see CISR14030 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr14030)).

Where the CIS deduction is only applied to that part of the payment not representing the direct cost of materials to the subcontractor (CISR15060 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr15060)), the reverse charge applies to the whole payment - i.e. the charges for labour and related materials are all subject to the reverse charge.

If a trader enters separate contracts, one for a supply of labour and the other for a supply of materials to be used in the course of the labour, the reverse charge will usually apply to both contracts (subject to the 5% disregard, see VATREVCON24000 (https://www.gov.uk/hmrc-internal-manuals/vat-reverse-charge-for-building-and-construction-services-manual/vatrevcon24000)) as they will usually comprise a single supply for VAT purposes. (For more information on single and multiple supplies see VATSC11124 (https://www.gov.uk/hmrc-internal-manuals/vat-supply-and-consideration/vatsc11124).)

Supplies of construction materials on their own, or supplied with a service not subject to the construction reverse charge (e.g. a zero-rated service), are not subject to the construction reverse charge.
Mrs G McIlduff v Glasgow City Council: 108788/2006
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in Mrs G McIlduff v Glasgow City Council: 108788/2006 - Strike Out (https://assets.publishing.service.gov.uk/media/67da88e7b1857deda3da01d2/Mrs_G_McIlduff_v_Glasgow_City_Council_-_108788.2006_-_Judgment.pdf).
Working lives of teachers and leaders: wave 4
Source: gov.uk (2025-11-27)

Findings from the fourth wave of the working lives of teachers and leaders survey.

IFF Research conducted the fourth wave of the working lives of teachers and leaders survey, on behalf of the Department for Education, in 2025.

The survey asked teachers and leaders in state schools in England about their experiences, including:
- workload
- wellbeing
- flexible working arrangements
- pay
- professional development
- pupil behaviour
- career reflections and plans
The summary report presents headline findings.

Reports and technical information from the previous waves are available:
- wave 3 (https://www.gov.uk/government/publications/working-lives-of-teachers-and-leaders-wave-3)
- wave 2 (https://www.gov.uk/government/publications/working-lives-of-teachers-and-leaders-wave-2)
- wave 1 (https://www.gov.uk/government/publications/working-lives-of-teachers-and-leaders-wave-1)
Mr C McPherson v Health Vision UK Ltd: 2216362/2023
Source: gov.uk (2025-07-01)

Employment Tribunal decision.

Read the full decision in Mr C McPherson v Health Vision UK Ltd: 2216362/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/686251f5e44db4975be00bfb/Mr_C_McPherson_v_Health_Vision_UK_Limited_-_2216362-2023.pdf).
INCHP12140 - General notes: C018: checks on poultry
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Behavioural penalties reform
Source: gov.uk (2025-11-26)

The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.

The consultation explores options to simplify the ways in which penalties are calculated and applied and provide a stronger deterrent for those who deliberately avoid paying what they owe.

It is likely to be of particular interest to tax agents, representative bodies, charities, and other voluntary organisations that help people with their tax affairs.
Property rental toolkit
Source: gov.uk (2025-06-03)

Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.

Find out about common errors on property rental in tax returns if you’re a tax agent or an adviser.

This guidance may also be helpful to anyone completing an Income Tax Self Assessment tax return.

You can find property rental toolkits published before 2016 on the National Archives website (https://webarchive.nationalarchives.gov.uk/20190213070137/https://www.gov.uk/government/publications/hmrc-property-rental-toolkit).
Clean air zone service annual report 2023 to 2024
Source: gov.uk (2025-03-20)

This annual report focuses on the operational performance of the clean air zone service from 1 April 2023 to 31 March 2024.

This report focuses on the operational performance of the CAZ service, known as the ‘Drive in a Clean Air Zone’ service, 1 April 2023 to 31 March 2024.

It provides a detailed overview of:
- the service
- its components
- live zones
- key performance statistics
Helping communities adapt to storms in Bangladesh
Source: gov.uk (2025-06-04)

The UK’s International Climate Finance (ICF) supports AI-based forecasting to boost extreme weather preparedness in Bangladesh.

Extreme weather events such as storms are getting more frequent and intense all over the world due to a more unstable climate. For many Bangladeshi coastal communities, tidal surges can be devastating for people’s livelihoods.

CLARE (Climate, Adaptation and Resilience) (https://www.gov.uk/guidance/climate-adaptation-and-resilience-clare-programme), a research programme on climate adaptation and resilience jointly run by the UK and Canada, is piloting an innovative AI-based forecasting system to provide early warnings and help with long-term planning against storms.

When Cyclone Remal hit in 2024, displacing over 120,000 people, the project was able to provide timely information by identifying 30 at-risk embankment points. This allowed local people to effectively mobilise resources in real-time and strengthen embankments to limit damage.

Once completed, the AI model is set to be adopted by government and humanitarian groups across the country.

The project shows how we’re providing value for money by helping communities adapt to the impacts of climate change. Using data from tide stations and drone surveys, the project will aim to provide highly accurate forecasts for tidal surges.

Read more about UK International Climate Finance (https://www.gov.uk/guidance/international-climate-finance).
Mr H Chibangula v GXO Logistics UK Ltd: 3313204/2023
Source: gov.uk (2025-03-25)

Employment Tribunal decision.

Read the full decision in Mr H Chibangula v GXO Logistics UK Ltd: 3313204/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67e171a7c6194abe97358ce0/Mr_H_Chibangula_v_GXO_Logistics_UK_Limited_3313204_2023_Strike_Out_Judgment.pdf).
DSIT: spending over £500, October 2024
Source: gov.uk (2025-06-19)

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

The Department for Science, Innovation and Technology (DSIT) publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS has replaced the government procurement card (GPC).

This data is also available on data.gov.uk:
- DSIT spending over £500 (https://www.data.gov.uk/dataset/1f6d291e-fd0a-4651-9b1c-a67734cce90d/dsit-spending-over-500-also-known-as-epcs-or-gpc)
Apsley Precision Engineering 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 Apsley Precision Engineering 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 Apsley Precision Engineering 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
- 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.
Hedgerow management: regulatory approach and use of civil sanctions
Source: gov.uk (2025-02-19)

We are seeking views on the new regulatory approach to hedgerow management.

Hedgerows are a vital part of our countryside. They benefit our wildlife, the environment and our landscapes. We know that farmers, land managers and the general public greatly value hedgerows.

The Management of Hedgerows (England) Regulations 2024 (‘the regulations’) set out the rules for hedgerow management together with our approach to enforcement and the civil sanctions which may apply. The Rural Payments Agency (RPA) has been appointed by the Secretary of State for the Department for Environment, Food and Rural Affairs (Defra) to act on his behalf as regulator in respect of the regulations.

This consultation document sets out how the RPA proposes to enforce these regulations and seeks views on this proposed approach, as set out in the draft statutory guidance.

We welcome responses from farmers, land managers, non-governmental organisations (NGOs), consultants, charitable organisations, the general public and any other person or group who has an interest in the future management and regulation of hedgerows in England.
Academy transfers and funding 2024 to 2025
Source: gov.uk (2025-07-24)

Information on grant funding for academies that have changed trust in the past 12 financial years.

These statistics include an analysis of:
- the number of academies that have moved trusts between the financial years 2013 to 2014 and 2024 to 2025
- the total grant funding provided
The dataset also contains a comparison of the reasons given for moving trust.
Ceri Morgan CBE
Source: gov.uk (2025-11-26)

Ceri Morgan was appointed His Majesty’s Trade Commissioner for Europe in September 2025. Ceri is responsible for encouraging trade and investment between UK and other European countries as well as Israel. In her most recent position, she led the Department for Environment, Food and Rural Affairs (Defra) on: international trade international food security the government’s overseas agri-food attaché network to tackle market access barriers for UK exports the agricultural and food elements of the first UK-EU summit Prior to this, Ceri returned to the Civil Service from the creative industries to establish and lead the Global Trade Negotiations team at Defra after the EU referendum, spearheading the negotiation of agri-food aspects of trade deals. In His Majesty the King’s first Birthday Honours, she was made a Commander of the British Empire for her services to capability and inclusion in international trade.

Ceri Morgan was appointed His Majesty’s Trade Commissioner for Europe in September 2025. Ceri is responsible for encouraging trade and investment between UK and other European countries as well as Israel.

In her most recent position, she led the Department for Environment, Food and Rural Affairs (Defra) on:
- international trade
- international food security
- the government’s overseas agri-food attaché network to tackle market access barriers for UK exports
- the agricultural and food elements of the first UK-EU summit
Prior to this, Ceri returned to the Civil Service from the creative industries to establish and lead the Global Trade Negotiations team at Defra after the EU referendum, spearheading the negotiation of agri-food aspects of trade deals.

In His Majesty the King’s first Birthday Honours, she was made a Commander of the British Empire for her services to capability and inclusion in international trade.
Humanitarian access in Gaza: E3 foreign ministers' statement, 5 March 2025
Source: gov.uk (2025-03-05)

Statement from the foreign ministers of the UK, France and Germany (E3) on humanitarian access in Gaza.

Joint statement on behalf of the Foreign Ministers of France, Germany and the UK (E3):

We, the Foreign Ministers of France, Germany and the United Kingdom recall our continued support for the ceasefire between Israel and Hamas.

It is vital that the ceasefire is sustained, all the hostages are released, and continued flows of humanitarian aid to Gaza are ensured. We urge all parties to engage constructively in negotiating the subsequent phases of the deal to help ensure its full implementation and a permanent end to hostilities. We welcome Egyptian, Qatari and US efforts in mediating and seeking to agree an extension to the ceasefire.

The humanitarian situation in Gaza is catastrophic. We express our deep concern at the Government of Israel’s announcement on 2 March to halt all entry of goods and supplies into Gaza. We call on the Government of Israel to abide by its international obligations to ensure full, rapid, safe and unhindered provision of humanitarian assistance to the population in Gaza. This includes supply of items such as medical equipment, shelter items, and water and sanitation equipment, essential to meet humanitarian and early recovery needs in Gaza, but which face restrictions under Israel’s “dual use” list. A halt on goods and supplies entering Gaza, such as that announced by the Government of Israel would risk violating International Humanitarian Law. Humanitarian aid should never be contingent on a ceasefire or used as a political tool. We reiterate that the civilians of Gaza who have suffered so much must be allowed to return to their homes and rebuild their lives.

All hostages must be unconditionally released and Hamas must end their degrading and humiliating treatment. We reiterate our unwavering solidarity with their families and with the Israeli people in the face of the terrorist attacks committed by Hamas on 7 October 2023.

We need all parties to uphold the ceasefire and ensure it leads to a sustainable peace, the reconstruction of Gaza, and to allow for a credible pathway towards a two-state solution in which Israelis and Palestinians can live side by side in peace.
The Worshipful Company of Leathersellers
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 The Worshipful Company of Leathersellers 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 The Worshipful Company of Leathersellers 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 Cadets
- 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.
Traveller caravan count
Source: gov.uk (2025-12-11)

This collection brings together all documents relating to the Traveller caravan count (previously known as the Gypsy and Traveller caravan count).

Statistical count of the number of caravans on both authorised and unauthorised sites across England. The count takes place every January and July.

In line with official guidance from the UK Statistics Authority and the Office for Statistics Regulation, the decision was taken to suspend the summer 2020 and winter 2021 collection of Traveller caravan data due to the coronavirus (COVID-19) outbreak.

With effect from July 2013, the department has renamed the ‘Gypsy and Traveller caravan count’ as the ‘Traveller caravan count.’ This does not reflect any changes to the coverage of the count but brings its title into line with the terminology used for planning policy purposes. It is also consistent with the fact that its scope is wider than caravans lived in by ethnic Gypsies and Travellers, but also includes non-traditional travellers.

Feedback

We are interested in understanding more about how our data is used and the decisions they inform. This is important for us so we can provide a high quality service which meets users’ needs. Please contact us with feedback at xxx@xxx.xx (mailto:xxx@xxx.xx).
AAIB Report: Guimbal Cabri G2, G-FICH
Source: gov.uk (2025-07-16)

Guimbal Cabri G2 (G-FICH), uncontrolled yaw resulting in ground contact, Leicester Airport, Leicestershire, 27 September 2024

During a period of hovering at the end of an instructional flight, the helicopter began to yaw to the left. This yaw rapidly accelerated and G-FICH completed four rotations before striking the ground. Whilst the commander reported no injuries after the accident, he died seven days later from an unrelated medical condition.

The helicopter examination did not reveal any technical faults that could have caused or contributed to the accident. Evidence from the manufacturer and operator demonstrated that applying and maintaining full opposite pedal will stop rotation in the situation encountered on the accident flight. It is likely that full pedal was not applied and/or not held long enough to effect a recovery.

The helicopter was equipped with adjustable pedals on the right side but not on the left where the commander was sat. The manufacturer has taken safety action to install adjustable pedals in the left seat of all new models of the Cabri G2 as well as to add a pre-flight check of the travel of the fenestron.

Read the report (https://www.gov.uk/aaib-reports/aaib-investigation-to-guimbal-cabri-g2-g-fich)