theodi/ndl-core-corpus huggingface dataset:
IHTM28016 - Liabilities: restricted deductions: property is no longer excluded where money has been borrowed to acquire excluded property -
Source: gov.uk (2025-04-07)


Where a liability may not be allowed as a deduction because it was used to acquire excluded property (IHTM28014 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28014)), the liability may still be allowed up to the value of the asset that has not been disposed of and is no longer excluded property, IHTA84/S162A(3). In other words, where excluded property that was acquired with borrowed money is now subject to IHT, the liability can be allowed, but only up to the value of the property which is now chargeable, even though the money borrowed was used to acquire excluded property in the first place.

Example

Chandra, who is not domiciled in the UK (to 5 April 2025) (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) or not a long-term UK resident (from 6 April 2025) (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) borrows £750,000 and buys a property abroad for £1m. The interest due on the loan is allowed to accumulate instead of being repaid. Chandra subsequently becomes deemed domiciled in the UK (to 5 April 2025) (IHTM13024 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13024)) or a long-term UK resident (from 6 April 2025) so the property is now subject to tax. On Chandra's death, the property is worth £1.2m and the sum owed under the liability is £1.3m. As the property is now subject to tax, the liability may be allowed; but only up to the value of £1.2m. The remaining £100,000 may not be deducted.
Mrs A Collins v Glasgow City Council and Glasgow Life: 113998/2010
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in Mrs A Collins v Glasgow City Council and Glasgow Life: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/680f6882faff81833fcae955/Mrs_A_Collins_v_Glasgow_City_Council___Glasgow_Life_-_xx-xxxx-xxxx_-_Judgment.pdf).
Ms J McLean v London Borough of Enfield: 3301701/2023
Source: gov.uk (2025-03-06)

Employment Tribunal decision.

Read the full decision in Ms J McLean v London Borough of Enfield: 3301701/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67c5a64768a61757838d21cc/Ms_Julia_McLean_-_v_-_London_Borough_of_Enfield_-_3301701-2023_-__Reserved_Judgment.pdf).
Fiserv
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 Fiserv 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 Fiserv 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.
CH155394 - Penalties for Failure to Pay on Time: Rules for specific taxes: Excise Duty – excise goods for use on a ship, aircraft or train as stores: Failure to pay all or part of amounts due -further penalties
Source: gov.uk (2025-08-13)


If any amount remains unpaid 6 months after the penalty date, the person is liable to a 6 month further penalty of 5% of the duty that remains unpaid. They also remain liable to any default penalty that they have already incurred.

If any amount remains unpaid 12 months after the penalty date, the person is liable to a 12 month further penalty of 5% of the duty that remains unpaid. They also remain liable to any default penalty and the 6 month further penalty that they have already incurred.

The penalty date is the day after the due date.

The rate of the further penalties is always 5% of the amount unpaid. Unlike the default penalty, see CH155393 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch155393), it does not increase depending on the number of failures in a penalty period.

All failures, whether or not they attract a default penalty, where payment continues not to be made within 6 and 12 months after the due date attract one or two further penalties.

FA09/SCH56/PARA3

FA14/SCH21
Explosives precursors and poisons licences: application guidance
Source: gov.uk (2025-10-16)

Guidance for the public on how to apply for a licence to acquire, possess or use poisons or explosives precursors.

If you want to acquire, import, possess or use certain chemicals, poisons or explosives precursors, you must have a valid explosives precursors and poisons (EPP) licence issued by the Home Office.

Make sure all scanned proof of address and identity documents for your EPP application are properly countersigned. Missing or incorrect signatures will delay your application.

This document gives guidance to the public on:
- which substances you need an EPP licence for
- offences and penalties for not having a licence
- how to apply for an EPP licence
- how to renew, replace or amend a licence
- licence costs
- who needs a certificate of good conduct
Islington and Shoreditch Housing Association Limited
Source: gov.uk (2025-04-30)

The Regulator of Social Housing's view of how well Islington and Shoreditch Housing Association Limited is meeting regulatory standards.

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

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

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

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
One Eighty
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 One Eighty 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 One Eighty recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CH12400 - Record Keeping: What records must be kept: VAT: Special schemes
Source: gov.uk (2025-07-22)


The following VAT schemes have particular record keeping requirements. If a person wishes to, or must, use a special scheme they must keep the records laid down for that scheme. Details are in the appropriate Notice or other guidance. You can access these from the following links.

Mandatory schemes

The person must use these schemes if the appropriate conditions are met.

Optional schemes

These schemes may be used. If the person chooses not to use the scheme they must account for VAT in the normal way.
Patent application submitted by individual inventors
Source: gov.uk (2025-02-26)

Graphs showing trends of patent applications submitted by individual inventor.

The graphs showing trends of patent applications submitted by individual inventors and explanation.

This information has been released by the Intellectual Property Office (IPO) under the Freedom of Information Act 2000.
OFSI General licence INT/2025/7328184
Source: gov.uk (2025-09-25)

Details for OFSI General licence INT/2025/7328184, Payments by Revenue Authorities

- OFSI General licence INT/2025/7328184
- OFSI General licence INT/2025/7328184 Publication notice
On 26 September 2025, OFSI issued General Licence INT/2025/7328184 under all UK Autonomous Sanctions Regulations (see Annex 1 of the General Licence for the list of relevant Regulations) which allows a Revenue Authority to make Permitted Payments to UK DPs’ Frozen UK Bank Accounts. A Revenue Authority may also set-off, to the extent permitted or required under any enactment, the amount of any Permitted Payment (as a credit) against any liability of the same UK DP to pay an amount to that Revenue Authority (as a debit).
British Horseracing Authority
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 British Horseracing Authority 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 British Horseracing Authority 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
We also pledge the following:

Cadet insight days Apprenticeship schemes

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.
Citizen Housing Group Limited
Source: gov.uk (2025-08-27)

The Regulator of Social Housing's view of how well Citizen Housing Group Limited is meeting regulatory standards.

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

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

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

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Location codes to declare goods for export at CSE premises for Data Element 5/23 of the Customs Declaration Service
Source: gov.uk (2025-01-31)

Find the location codes for Data Element 5/23 to declare goods for export at Customs Supervised Export (CSE) premises (Appendix 16L).

Using the relevant codes from the list, enter the location where the goods are held at the time of making the declaration.

The code for the location to be declared in Data Element 5/23 is shown in column 2.
Ms J Druggan v Cordia Services LLP and Glasgow City Council: 4114329/2018
Source: gov.uk (2025-04-16)

Employment Tribunal decision.

Read the full decision in Ms J Druggan v Cordia Services LLP and Glasgow City Council: 4114329/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/67fe5cf94f66a92e285466e6/Ms_J_Druggan_v_Cordia_Services_LLP___Glasgow_City_Council_-_4114329.2018.pdf).
Complaints procedure
Source: gov.uk (2025-11-07)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with.

We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/posts/india/british-deputy-high-commission-mumbai), or in writing to:

Customer Interaction Team Consular Directorate Room WH4.36 Foreign, Commonwealth & Development Office King Charles Street London SW1A 2AH

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports, contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure).

Visas

If your complaint is about UK visas, contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure).

Or if you have a query or feedback on UK visa services provided in India, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).

Report immigration or border crimes

If you wish to report someone who is working illegally, has no right to be in the UK or is involved in immigration crime or smuggling activity, visit this page (https://www.amsallegations.homeoffice.gov.uk/default.aspx/RenderForm/?F.Name=Lf62UB7cz4C).

Allegations made by email, post, or other means will not be processed.
Matheson, Michael - former Cabinet Secretary for NHS Recovery, Health and Social Care, Scottish Government - ACOBA Advice
Source: gov.uk (2025-03-12)

Advice to Michael Matheson, former Cabinet Secretary for NHS Recovery, Health and Social Care, Scottish Government, on business appointments after leaving Crown Service

Mr Matheson left his role at the Scottish Government in February 2024

Ambassador, Asthma and Allergy Foundation

Michael Matheson sought the Committee’s advice about taking up an appointment with Asthma and Allergy Foundation. The letter (https://assets.publishing.service.gov.uk/media/67d1b733a6d78876a3fb0a64/Advice_Letter_-_Michael_Matheson__Ambassador__Asthma_and_Allergy_Foundation.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in August 2024; and the appointment was taken up in September 2024. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/matheson-michael-former-cabinet-secretary-for-the-nhs-health-and-social-care-scottish-parliament-acoba-advice/advice-letter-michael-matheson-ambassador-asthma-and-allergy-foundation)
A Boyle v Foreign, Commonwealth and Development Office (FCDO): 2219602/2024
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in A Boyle v Foreign, Commonwealth and Development Office (FCDO): 2219602/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6925ca3433d088f6d5da2d20/A_Boyle_v_Foreign__Commonwealth_and_Development_Office__FCDO__-_2219602-2024_.pdf).
Mr J Chandler and Mr G Modestos v Kingdom of Sweets Ltd and Pick N Mix London Ltd: 2401398/2024 and 2401399/2024
Source: gov.uk (2025-02-07)

Employment Tribunal decision.

Read the full decision in Mr J Chandler and Mr G Modestos v Kingdom of Sweets Ltd and Pick N Mix London Ltd: 2401398/2024 and 2401399/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6762ce97cdb5e64b69e30777/Mr_J_Chandler___Mr_G_Modestos_v_Kingdom_of_Sweets_Limited___Pick_N_Mix_London_Limited_-_2401398_2024___2401399_2024_-_Judgment.pdf).
Donne Marketing Ventures
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 Donne Marketing Ventures 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 Donne Marketing Ventures recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Consultation on the International Council for Harmonisation Guideline Q3E for Extractables and Leachables
Source: gov.uk (2025-11-19)

The MHRA is consulting with UK stakeholders to gather feedback and comments on an international guideline on the assessment and control of extractables and leachables.

Leachables are chemical entities that migrate from manufacturing components/systems, packaging or delivery device components into a drug product under the established manufacturing and labelled storage conditions. Extractables are chemical entities that are intentionally extracted from manufacturing components/systems, packaging or delivery device components under specified laboratory test conditions and thus are potential leachables.

This guideline presents a holistic framework and process for the assessment and control of leachable impurities to further expand the existing ICH guidelines on impurities, including impurities in new drug substances (ICH Q3A) and new drug products (ICH Q3B), residual solvents (ICH Q3C), and elemental impurities (ICH Q3D), as well as DNA reactive (mutagenic) impurities (ICH M7). The framework of this guideline follows the principles of risk management as described in ICH Q9.

While the guideline includes materials characterisation and process understanding, its primary purpose is to protect patient safety and product quality through assessment and control of leachables in the drug product. Due to rapid advances in materials engineering, device innovations, new manufacturing paradigms and novel therapeutic modalities, the aim is to provide principles and concepts that are forward looking within the scientific and regulatory landscape.

The MHRA welcomes views on the draft guideline (https://database.ich.org/sites/default/files/ICH_Q3E_EWG_Step2_DraftGuideline_2025_0704.pdf) from all UK stakeholders including patients and the public.

You can provide comments and recommendations to the consultation as an individual or on behalf of an organisation (one response per organisation please) using the ICH Public Consultation Comments template (https://admin.ich.org/sites/default/files/inline-files/ICH_PublicConsultationComments_Template_Stakeholders_2020_1209.xlsx) and emailing it to xxx@xxx.xx (mailto:xxx@xxx.xx). Please include ‘Q3E consultation’ in the subject line of your email.

Following the consultation, feedback from the stakeholders within the UK and other ICH regions will be reviewed and discussed by the ICH Q3E EWG directly. We do not intend to publish a full response to this consultation, as we are not required to for this type of consultation.

Background

The Medicines and Healthcare products Regulatory Agency (MHRA) became a full member of International Council for Harmonisation of Technical Requirements for Pharmaceuticals for Human Use (ICH) in May 2022. ICH brings together global regulators and the pharmaceutical industry to achieve the harmonised development of safe, effective and high-quality medicines.
Check how to deal with an employment related securities penalty
Source: gov.uk (2025-10-23)

Find out what to do if you receive an employment related securities (ERS) penalty, how to avoid further penalties and how to appeal a penalty.

Late filing penalties apply to employment related securities (ERS) annual returns that are submitted (filed) after the relevant due date.

You must submit an annual return or nil return (https://www.gov.uk/guidance/submit-your-employment-related-securities-ers-return) for all schemes that you have registered on the ERS online service.

HMRC will not remind you to submit your return. You must submit your ERS return by 6 July following the end of the tax year for which the return is due. If you submit your return after this date, you’ll be charged a late filing penalty. If you use an agent, you are still liable for penalties if they submit your return late.

Late filing penalty charges

HMRC will apply a £100 penalty automatically if the end of year ERS return or nil return is not submitted by 6 July.

What you should do if you receive a late filing penalty

If you’ve received a late filing penalty, you must submit your annual return or a nil return as soon as possible.

If your scheme has ended (https://www.gov.uk/guidance/tell-hmrc-your-employment-related-securitiesscheme-has-ended), you must:
- enter the final event date online
- submit either a return or a nil return for the ceased scheme
By doing this you may avoid further penalties. You should do this even if you have, or are going to, appeal the late filing penalty.

Further late filing penalty charges

If you do not submit your return by:
- 3 months after the original deadline, HMRC will apply a further, automatic penalty of £300
- 6 months after the original deadline, HMRC will apply a further automatic penalty of £300 in addition to the 3-month penalty
- 9 months after the original deadline, HMRC may apply further penalties of £10 a day
Appeal a late filing penalty

If you do not agree with a penalty you can appeal. We’ll only accept your appeal if you’ve already met your reporting obligations.

If an annual or nil return is due and you have not sent it, send it immediately to minimise the number and amount of penalties.

If your scheme is ceased but you have not yet notified us, you must enter your final event date online.

Your penalty may be cancelled or amended if you have a reasonable excuse (https://www.gov.uk/tax-appeals/reasonable-excuses) for not submitting your return on time and it was submitted without unreasonable delay once the excuse ceased.

Send your appeal, including full documentary evidence of your reasonable excuse, by email to xxx@xxx.xx (mailto:xxx@xxx.xx) or write to this address:

Charities, Savings and International 1HMRCBX9 1AU

What happens after you send your appeal

HMRC will review your appeal. When we complete our review, we’ll inform you of our decision and what further steps you can take if you disagree with our decision.
Mr A Mersh and Others v Architectural Glass and Aluminium Ltd (in administration): 2501710/2024 and Others
Source: gov.uk (2025-03-31)

Employment Tribunal decision.

Read the full decision in Mr A Mersh and Others v Architectural Glass and Aluminium Ltd (in administration): 2501710/2024 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67e67cd096745eff958c9fd3/Mr_A_Mersh_and_others__v_Architectural_Glass_and_Aluminium_Limited__in_administration__2501710-24___others_Judgment.pdf).
Request copies of your personal immigration and borders information
Source: gov.uk (2025-03-27)

Find out how to make a subject access request to see information held about you. You can also make a request for someone else.

The General Data Protection Regulation (GDPR) determines how we process personal data (information relating to living people). The regulation means you can ask to access the information we hold about you. These requests are called subject access requests.
Foot Step Consultancy 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 Foot Step Consultancy 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 Foot Step Consultancy Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Rail Vehicle Accessibility Regulations: exemption orders
Source: gov.uk (2025-12-10)

Rail Vehicle Accessibility Regulations exemption orders and application outcomes for light and heavy train vehicles.

Applications from operators and exemptions granted to the Rail Vehicle Accessibility Regulations (RVAR 2010) (http://www.legislation.gov.uk/uksi/2010/432/contents/made) for:
- light rail
- metro systems (such as London Underground Limited)
- trams
RVAR standardises the requirements for rail vehicles to meet the needs of disabled passengers.
Working for British Embassy Tirana
Source: gov.uk (2025-12-09)


General information

Working with us offers a unique and rewarding opportunity to grow professionally while collaborating with a talented group of individuals. As part of the team at the Embassy you will play an important role in the continuing partnership between the UK and Albania.

We encourage you to review our postings and submit an application following the instructions in the advert. If no vacancy is listed it means there are no positions currently available.

We can only review applications submitted for specific advertised jobs since we have limited resources to reply or retain unsolicited applications for employment and we are only able to respond to those candidates who are selected for further consideration.

Current work opportunities

If you are interested in a job opportunity at the British Embassy in Tirana or one of the other UK delegations, DIT offices, other government departments or consulates in Albania, please visit the FCDO Local Staff vacancies website (https://fco.tal.net/vx/lang-en-GB/mobile-0/appcentre-1/brand-2/xf-7810a1ba3247/candidate)

To filter the search for current vacancies, use the “Country/Territory” field on the left of the page and select the country you wish to search.

The British Government is an inclusive and diversity-friendly employer. We value difference, promote equality and challenge discrimination, enhancing our organisational capability.

We welcome and encourage applications from people of all backgrounds. We do not discriminate on the basis of disability, race, colour, ethnicity, gender, religion, sexual orientation, age, veteran status or other category protected by law. We promote family-friendly flexible working opportunities, where operational and security needs allow.

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.
- Vacancy: Handyman Mechanic and Electric - Terms and Conditions (https://assets.publishing.service.gov.uk/media/62874ad08fa8f55622a9c8c5/Handyman_job_vacancy_-_2022.pdf) (PDF, 388 KB, 2 pages) Application deadline: 3 June 2022
- Vacancy: Cleaner - Terms and Conditions (https://assets.publishing.service.gov.uk/media/62874b04e90e071f6af145dd/Cleaner_Job_Description_2022.pdf) (PDF, 33 KB, 2 pages) Application deadline: 3 June 2022
Ms S Savoia v Alchemy Prime Ltd: 2202077/2025
Source: gov.uk (2025-05-08)

Employment Tribunal decision.

Read the full decision in Ms S Savoia v Alchemy Prime Ltd: 2202077/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/681b14dc34321d7b2d873ae7/Ms_S_Savoia_v_Alchemy_Prime_Limited_-_2202077-2025.pdf).
Mr D Browne v Tameside and Glossop Integrated Care NHS Foundation Trust: 2404690/2022
Source: gov.uk (2025-06-23)

Employment Tribunal decision.

Read the full decision in Mr D Browne v Tameside and Glossop Integrated Care NHS Foundation Trust: 2404690/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/655ddb2d046ed4000d8b9e01/Mr_D_Browne_v_Tameside_and_Glossop_Integrated_Care_NHS_Foundation_Trust_-_2404690_2022_-_Preliminary_-_Judgment.pdf).

Read the full decision in Mr D Browne v Tameside and Glossop Integrated Care NHS Foundation Trust: 2404690/2022 - Judgment (https://assets.publishing.service.gov.uk/media/6853eb2df812712f845814f3/Mr_D_Browne_v_Tameside_and_Glossop_Integrated_Care_NHS_Foundation_Trust_2404960_2022__1_.pdf).
Out-of-school settings: safeguarding guidance for providers
Source: gov.uk (2025-05-29)

Safeguarding guidance, e-learning and resources for providers of after-school clubs, activities and tuition, and other out-of-school settings.

This guidance applies to all out-of-school settings, including:
- community activities, such as youth clubs
- before- and after-school clubs
- holiday clubs
- supplementary schools, such as those set up for language, cultural or religious purposes
- private tuition
- music lessons
- sports training
It includes information on the policies and procedures you should have in place for:
- health and safety
- safeguarding and child protection
- safe and suitable people
- governance
E-learning

We’ve developed safeguarding in out-of-school settings e-learning (https://safeguardingooss.vc-enable.co.uk/Login/Login?ReturnUrl=%2F), based on our guidance, to provide an introduction to the topic for providers, staff and volunteers. The 6 modules take around an hour to complete in total, but can also be completed individually. Those who successfully complete the straightforward test at the end receive a digital certificate. The e-learning works on all devices, and is free to access – you’ll just need your name and email address to register.

Leaflets and posters

You can also download:
- a leaflet for providers (https://dfegovukassets.blob.core.windows.net/assets/14539%20OOSS/After-school%20clubs,%20community%20activities,%20and%20tuition%20safeguarding%20provider%20guidance.pdf)
- a summary leaflet for providers (https://dfegovukassets.blob.core.windows.net/assets/14539%20OOSS/Keeping%20children%20safe%20during%20clubs,%20tuition%20and%20activities%20-%20provider%20leaflet.pdf)
- posters for your setting (https://dfegovukassets.blob.core.windows.net/assets/14539%20OOSS/14.227_DFE_OOSS_Posters_Update_A3_Final%20Print.pdf)
Report on the proposed subsidy to Liverpool Waters Finance Limited and Peel L&P Developments Limited for Liverpool Central Docks
Source: gov.uk (2025-01-14)

The Subsidy Advice Unit (SAU) has published its report providing advice to Homes England regarding its proposed subsidy to Liverpool Waters Finance Limited and Peel L&P Developments Limited for Liverpool Central Docks.

The SAU has published its report providing advice to Homes England regarding its proposed subsidy to Liverpool Waters Finance Limited and Peel L&P Developments Limited for Liverpool Central Docks.

The report sets out the SAU’s evaluation of Homes England’s Assessment of Compliance of the proposed subsidy with the requirements set out in the Subsidy Control Act 2022.

For more information visit the Referral of the proposed subsidy to Liverpool Waters Finance Limited and Peel L&P Developments Limited for Liverpool Central Docks by Homes England (https://www.gov.uk/cma-cases/referral-of-the-proposed-subsidy-for-liverpool-central-docks-by-homes-england) case page.
TTM02170 - Tonnage tax elections: When to elect?
Source: gov.uk (2025-12-03)


Window of opportunity when opportunity to elect under the merger provisions

Under FA00/SCH22/PARA123 (5) and PARA125 (3) of the group merger provisions, a 12-month window of opportunity may be given in certain circumstances for the new group to elect into tonnage tax, even though a constituent part of the new group may have chosen not to elect in when it first had the opportunity.The window of opportunity in these circumstances is 12 months from the day of the merger. See TTM12340 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm12340).
Tri-service reserves continuous attitude survey: 2025
Source: gov.uk (2025-07-10)

Tri-service results from the 2025 reserves continuous attitude survey (RESCAS).

Tri-service results from the 2025 reserves continuous attitude survey (RESCAS) including the main report, reference tables and background quality report.

The purpose of a background quality report is to inform users of the statistics about the quality of the data used to produce the publication and any statistics derived from that data.
S Roberts v Newington Community Primary (comm) and Kent County Council: 2306992/2020
Source: gov.uk (2025-10-06)

Employment Tribunal decision.

Read the full decision in S Roberts v Newington Community Primary (comm) and Kent County Council: 2306992/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68de8ae7ef1c2f72bc1e4d53/S_Roberts_v_Newington_Community_Primary__comms__and_Kent_County_Council_2306992-2020_so_jud_pub.pdf).
Police workforce, England and Wales: 31 March 2025 (second edition)
Source: gov.uk (2025-10-09)

Statistics on police workforce numbers in the 43 police forces in England and Wales and the British Transport Police.

These statistics cover police officers, police staff, designated officers, police community support officers, special constables and police support volunteers in the 43 police forces in England and Wales and the British Transport Police.

See the ‘Police workforce open data tables’ (https://www.gov.uk/government/statistics/police-workforce-open-data-tables) for historical data.

See the ‘User guide to police workforce statistics’ (https://www.gov.uk/government/publications/user-guide-to-police-workforce-statistics) for further information, including a glossary, conventions used and other background information.

If you have any queries about this release, please email xxx@xxx.xx (mailto:xxx@xxx.xx) or write to:

Police Analysis Unit 2nd floor Peel Building 2 Marsham Street London SW1P 4DF

The Home Office responsible statistician is Jodie Hargreaves.
Conflict, Stability and Security Fund: Multilateral annual review summaries 2022 to 2023
Source: gov.uk (2025-02-27)

This page provides 2022 to 2023 annual review summaries for the Conflict, Stability and Security Fund (CSSF) Multilateral programmes.

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
Mr D Gathercole v Neutron Equipment Ltd: 3300017/2023
Source: gov.uk (2025-10-01)

Employment Tribunal decision.

Read the full decision in Mr D Gathercole v Neutron Equipment Ltd: 3300017/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68dbf588c487360cc70c9f68/Mr_D_Gathercole_v_Neutron_Equipment_Ltd_3300017_2023_Judgment.pdf).
Afghanistan sanctions: guidance
Source: gov.uk (2025-03-12)

Guidance on the Afghanistan (Sanctions) (EU Exit) Regulations 2020

The Afghanistan (Sanctions) (EU Exit) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/948/made) came fully into force on 31 December 2020.

This guidance assists people in implementing and complying with the regulations. It covers the prohibitions and requirements imposed and provides guidance on best practice for:
- complying with the prohibitions and requirements
- enforcing them
- circumstances where they do not apply
This guidance should be read alongside more detailed sanctions guidance published by departments including the Department of International Trade (DIT), Home Office and HM Treasury, through the Office of Financial Sanctions Implementation (OFSI).
Front Basement, 4 Riverdale Road, Twickenham, TW1 2BE: LON/00BD/F77/2025/0090
Source: gov.uk (2025-07-15)

Residential Property Tribunal Decision of R Waterhouse FRICS & C Piarroux JP on 12 May 2025

Read the full decision in Front Basement, 4 Riverdale Road, Twickenham, TW1 2BE: LON/00BD/F77/2025/0090 (https://assets.publishing.service.gov.uk/media/6876311e88da2e5804bb6a33/250512_-_Decision__Waterhouse_.pdf). Read the full reasons in Front Basement, 4 Riverdale Road, Twickenham, TW1 2BE: LON/00BD/F77/2025/0090 (https://assets.publishing.service.gov.uk/media/6876314f39d0452326e28e92/250512_-_FR__Waterhouse_.pdf).