theodi/ndl-core-corpus huggingface dataset:
CTM34760 - Residence: dual resident companies: group reorganisations
Source: gov.uk (2025-08-12)


CTA10/S109 and the other provisions listed at CTM34505 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm34505) apply regardless of the position in the other state in which the dual resident investing company is resident. Similar legislation has been enacted in other states and groups of companies have needed to restructure to take account of both the UK and the foreign legislation.

Some dual resident companies managed and controlled in the UK moved their management and control in response (special consent under ICTA88/S765 was needed for this unless the first general consent applied, CTM34380. Others removed the borrowing that gave rise to the loss so that interest costs were borne by a company resident only in the UK. In other cases the borrowing was removed from the dual resident company to a company which was not resident in the UK.

Such changes in group structure sometimes trigger other UK tax provisions. TCGA92/S179 (company leaving group) and CTA09/S443 (restriction of interest relief where scheme involved) are examples. (This content has been withheld because of exemptions in the Freedom of Information Act 2000).
Suffolk Agricultural Association
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Suffolk Agricultural Association recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- 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.
Mr D Sargent v Marstons plc: 2301700/2024
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in Mr D Sargent v Marstons plc: 2301700/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/66b33c07a3c2a28abb50de0e/D_Sargent_v_Marstons_PLC_2301700-2024_Strike_Out_Judgment_9-Jul-24.pdf).

Read the full decision in Mr D Sargent v Marstons plc: 2301700/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67b46a49d15c152ea555beac/Mr_D_Sargent_v_Marstons_Plc_2301700-2024_strike_out_18-02-25.pdf).
Water resources licences: when and how you are charged
Source: gov.uk (2025-09-22)

How to work out charges for water abstraction and impounding licences.

This document provides guidance on the types of charges for water resources licences. It explains supplementary and time and materials charges, plus how to work out your:
- application charge – this includes a link to a mapping tool so you can find out if you have to pay a higher charge based on water availability
- annual charge – this includes a link to a mapping tool so you can find out if you have to pay a modelling charge or a supported source charge
- charge to vary, transfer or surrender a licence
The document also explains how to pay the charge.

You should also read the charging scheme (https://www.gov.uk/government/publications/environmental-permits-and-abstraction-licences-tables-of-charges) which:
- explains the legal basis for the Environment Agency’s charges
- lists the charges – see Schedule: Tables of charges, Chapter 2: Water resources application charge tables and Chapter 3: Water resources subsistence (annual) charge tables
Ghana: information for victims of rape and sexual assault
Source: gov.uk (2025-11-03)

Information for British nationals who are victims of rape and sexual assault in Ghana.

Includes information on:
- medical assistance
- the legal system in Ghana
- reporting assaults to the police
See also our general guidance for victims of rape and sexual assault abroad (https://www.gov.uk/guidance/victim-of-rape-and-sexual-assault-abroad).
Kaizen: an uncontrolled before-after evaluation of short-term clinical outcomes
Source: gov.uk (2025-01-09)

This report describes a study of clinical outcomes for participants of the Kaizen accredited offending behaviour programme.

Kaizen is an HMPPS accredited offending-behaviour programme designed for high and very high-risk men who have been convicted of general violence offences, intimate partner violence offences, and/or sexual offences.

The aim of this study was to determine whether Kaizen completers were making positive progress against key programme aims (for example; problem solving, pro-criminal attitudes) over the duration of participation.
Ms C O'Brien v Cheshire and Wirral Partnership NHS Foundation Trust: [2025] EAT 156
Source: gov.uk (2025-11-05)

Employment Appeal Tribunal Judgment of Judge Auerbach on 9 October 2025.

Read the full judgment in Ms C O’Brien v Cheshire and Wirral Partnership NHS Foundation Trust [2025] EAT 156 (https://assets.publishing.service.gov.uk/media/6908c2715e080b122489818d/Ms_C_O_Brien_v_Cheshire_and_Wirral_Partnership_NHS_Foundation_Trust__2025__EAT_156.pdf).
Walmsley CofE Primary School: 7 April 2025
Source: gov.uk (2025-04-06)

The schools adjudicator’s admission variation decision about Walmsley CofE Primary School.

Decision reference: VAR2532

Type of decision: variation to admission arrangements - approved

School type: voluntary aided

School phase: primary

Local authority: Bolton Council

Admission authority: governing board
IEIM8000555 - Wrapping and liquid staking
Source: gov.uk (2025-11-04)


For the purposes of the CARF, certain relevant transactions involve the exchange of relevant cryptoassets for a token representing the exchanged relevant cryptoassets.

This includes instances where a relevant cryptoasset on one blockchain represents a relevant cryptoasset from another blockchain, or the creation of a relevant cryptoasset on the same blockchain, that can be used in an automatically executing transaction that the original relevant cryptoasset cannot be used in. The new relevant cryptoasset is supposed to match the asset value it is representing, and it can normally be redeemed at any time. This is commonly referred to as a wrapped token.

Similarly, a cryptoasset user may transfer relevant cryptoassets into an automatically executing contract for the purpose of being used as part of a proof-of-stake consensus mechanism to validate transactions on a distributed ledger. In exchange the cryptoasset user may then be issued a tokenised version of their relevant cryptoassets, which carries the same value and is transferable or tradable. Further information can be found within Introduction to cryptoassets: consensus - proof of work and proof of stake (https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto10300)

As these transactions involve the exchange of a relevant cryptoasset for another relevant cryptoasset they constitute exchange transactions for the purposes of the CARF.
Complaints procedure
Source: gov.uk (2025-04-09)

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/vietnam/british-embassy-hanoi), or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days. Find out more about our complaints procedure (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

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 Vietnam, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
Dealing with customer documents: caseworker guidance
Source: gov.uk (2025-11-05)

Tells HM Passport Office staff about handling supporting documents for British passport applications and when they can or cannot be accepted.

This guidance tells HM Passport Office staff why customers must send documents to support their claim to a British passport.

It includes information on:
- checking and recording documents
- the types of documents that can be accepted
- birth, adoption, naturalisation and registration documents
Lancashire farming partnership fined for slurry pollution
Source: gov.uk (2025-01-14)

A farming business has been fined and ordered to pay costs totalling more than £10,000 for twice polluting a watercourse and breaching slurry regulations.

In a prosecution brought by the Environment Agency, E & A Forshaw (Partnership) which operates a dairy farm at Bolton Fold Farm in Alston, Preston, appeared at Lancaster Magistrates’ Court on Tuesday 7 January 2025 for sentencing.

The partnership pleaded guilty in November last year to two charges of an illegal discharge of slurry into Tun Brook, and one of breaching regulations around the storage of slurry by extending it too close to the watercourse.

It was fined £3,000 and ordered to pay costs for £7,301.70, as well as a £300 victim surcharge.

Nicki Rushton, Area Environment Manager for the Environment Agency, said:

Regulations on how to construct slurry stores have been in place for more than 30 years. All farmers need to be aware of their legal responsibilities to prevent pollution events like this from happening.

We will take action against anyone who fails to act in accordance with environmental laws. I’d advise those who need advice on their slurry structures to contact us, which will ensure their storage facilities are compliant and the environment is properly protected.

Slurry polluted Tun Brook

The court heard that in November 2019 the partnership reported that pipes used to transfer slurry while land spreading had breached and slurry had gone into Tun Brook.

Environment Agency officers attended and found the brook discoloured. A follow up visit to the farm two days later revealed the clean-up operation was underway and the brook was running clear.

Two months later, in January 2020, the Environment Agency received a report of pollution at Alston Lane, near Longridge. Officers attended and found the watercourse discoloured with an odour consistent with agriculture.

They traced the source to Bolton Fold Farm and found a hole in the side of the slurry lagoon with a path of slurry between the lagoon and Tun Brook.

Whilst the slurry lagoon had originally been built before regulations came into force, the partnership subsequently extended the lagoon without written consent from the Environment Agency and it brought it to within 10 metres of a watercourse.

The following day officers were shown remedial work that had taken place. The partnership said it intended to build a second storage facility. This has since been completed following advice from the Environment Agency and within legislative requirements.

Pollution incidents can be reported to the Environment Agency on their 24-hour incident hotline on xx-xxxx-xxxx.
Ms C Phillips v Kent County Council: 2304040/2020
Source: gov.uk (2025-09-25)

Employment Tribunal decision.

Read the full decision in Ms C Phillips v Kent County Council: 2304040/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68d13464b6c608ff9421b119/Ms_C_Phillips_-v-_Kent_County_Council__2304040-2020_Strike-Out_Judgment_20.09.25.pdf).
Value for money (VfM) study on the procurement of short-term residential accommodation
Source: gov.uk (2025-11-26)

The conclusions of the study conducted by the Office for Value for Money on public sector procurement of short-term residential accommodation

This text sets out the conclusions of the study conducted by the Office for Value for Money, working in partnership with relevant government departments, on the planning and procurement of short-term residential accommodation. It includes the principles for a future approach and next steps to build the evidence-base and support implementation.
The Mid-Tier Contract - Core Terms
Source: gov.uk (2025-09-01)

Core Terms for the Mid-Tier Contract.

This document contains the main legal terms for the Mid-Tier Contract. You don’t need to change the text of the Core Terms. You can change their legal effect by using Special Terms within the Award Form, or using the Buyer-Specific Terms Schedule. Seek legal advice when doing this.
Allan Little
Source: gov.uk (2025-04-02)

Dr Allan Little spent 18 years in the Government Economic Service, specialising in policy appraisal and evaluation. In 2024, he left the Civil Service to set up Mission Economics, a consultancy focused on social value, economic research, and digital technology. He is also contracted as Chief Economist at State of Life, a wellbeing research consultancy. During his time in government, Allan held several analytical roles supporting and scrutinising regulatory policy. He was Head of Economic Appraisal at the Department for Education and Head of the Carbon Centre of Excellence at the Department for Transport. He also served as Principal Economist at ONE North East (Regional Development Agency) and Economic Adviser at the Department for Work and Pensions, following an early career in academia.

Dr Allan Little spent 18 years in the Government Economic Service, specialising in policy appraisal and evaluation. In 2024, he left the Civil Service to set up Mission Economics, a consultancy focused on social value, economic research, and digital technology. He is also contracted as Chief Economist at State of Life, a wellbeing research consultancy.

During his time in government, Allan held several analytical roles supporting and scrutinising regulatory policy. He was Head of Economic Appraisal at the Department for Education and Head of the Carbon Centre of Excellence at the Department for Transport. He also served as Principal Economist at ONE North East (Regional Development Agency) and Economic Adviser at the Department for Work and Pensions, following an early career in academia.
Mr S Hussain v Uber London Ltd: 3202220/2023
Source: gov.uk (2025-11-03)

Employment Tribunal decision.

Read the full decision in Mr S Hussain v Uber London Ltd: 3202220/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/69035989cc6b3272b391313c/Mr_S_Hussain_v_Uber_London_Ltd_-_3202220_2023_-_Judgment.pdf).

Read the full decision in Mr S Hussain v Uber London Ltd: 3202220/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/66e438833f1299ce5d5c3e84/Mr_S_Hussain_-v-_Uber_London_Limited_-_3202220_2023_-_Recon_Judgment.pdf).
King Scallop Implementation Group meeting minutes
Source: gov.uk (2025-09-22)

Meeting minutes from the King Scallop Implementation Group (KSIG).

Establishing the KSIG was a main commitment of the King scallop fisheries management plan (FMP) (https://www.gov.uk/government/publications/king-scallop-fisheries-management-plan-fmp) published in December 2023.

The KSIG’s role is to:

identify and progress actions to deliver commitments set out in the FMP

make recommendations to Defra about implementing proposed measures

The group meets quarterly, or more often if needed.

Views and recommendations from any task-and-finish groups will be brought to the group for review. All final decisions will be made by Defra as the fisheries authority.

If you have any questions about the group, email xxx@xxx.xx (mailto:xxx@xxx.xx).
Exporting to Syria
Source: gov.uk (2025-11-04)

A guide for British businesses who are interested in developing their overseas trade and doing business in Syria.

A detailed guide on doing business in and with Syria. The guide contains information on:
- challenges of doing business in Syria
- growth potential of the market
- trade between the UK and Syria
- opportunities in Syria
- start-up and market entry considerations
- legal considerations
- business conduct and entry requirements
- who to contact for more help
Public Authorities (Fraud, Error and Recovery) Bill:  impact assessment - RPC opinion (green-rated)
Source: gov.uk (2025-01-22)

Regulatory Policy Committee opinion on the Department for Work and Pensions’ impact assessment (IA) in respect of the Public Authorities (Fraud, Error and Recovery) Bill

The Bill makes provision for the prevention of fraud against public authorities and the making of erroneous payments by public authorities; and about the recovery of money paid by public authorities as a result of fraud or error.

The methodologies used to calculate estimated annual net direct costs to business (estimated at circa £100,000) seem proportionate where data is available. The individual IAs submitted for RPC scrutiny include an assessment of the impact on small and micro businesses. Although not exempted from any of the measures, the assessment provides reasonable justification for this. However, the IA does not discuss sufficiently the potential impact on the poorest members of society of reclaiming overpayments due to error. Other aspects of the IA are satisfactory.

The IA (https://bills.parliament.uk/bills/3921/publications) is fit for purpose; green-rated.
CIRD61005 - Land Remediation Relief: what is "land in a contaminated state"? - land in a contaminated state
Source: gov.uk (2025-05-29)


This guidance applies to expenditure incurred on or before 31 March 2009.

FA01/SCH22/PARA3

Land is in a contaminated state for the purposes of Land Remediation Relief, if, and only if, substances in, on or under the land are actually or potentially causing:
- harm, or
- the pollution of controlled waters.
Nuclear sites are specifically excluded from the definition of “land in a contaminated state” see CIRD60115 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird60115).

Work carried out as a precaution, without evidence that a substance was present, does not qualify for relief.

“Substance”

FA01/SCH22/PARA31 (1)

A “substance” for the purposes of Land Remediation Relief is any natural or artificial substance, whether in solid or liquid form or in the form of a gas or vapour.

Until 24 November 2008 HMRC took the view that the term “substance” could not include a life-form. On 24 November 2008, however, HMRC published a change of view, accepting that a plant can be a substance for the purposes of Land Remediation Relief. A copy of the change of view statement issued on 24 November 2008 is at CIRD61020 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird61020).

For periods before 1 April 2009, Land Remediation Relief did not distinguish between substances that were present as a result of industrial activities and those that were present as a result of naturally occurring processes.

“Harm”

FA01/SCH22/PARA31 (1)

For periods ending on or before 31 March 2009, “Harm” means:
- harm to the health of living organisms,
- interference with the ecological systems of which any living organisms form part,
- offence to the senses of human beings, or
- damage to property.
The likelihood of harm being caused will vary according to the land use.
Initial teacher training (ITT): criteria and accompanying advice
Source: gov.uk (2025-10-29)

Advice on the mandatory criteria that organisations must meet to provide initial teacher training in the 2025 to 2026 academic year.

This advice is for:
- accredited ITT providers and their partner schools
- Ofsted
It sets out what accredited ITT providers must do as a condition of their accreditation.

You must follow the advice unless you have a very good reason not to. Failure to comply with the criteria may result in withdrawal of accreditation.
CTA - Construction Training Assessments
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 CTA - Construction Training Assessments 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 CTA - Construction Training Assessments 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 Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-discount for training courses and vocational qualifications in the health and safety environment, construction environment and the management environment

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.
CSPL: Latest Register of Interests
Source: gov.uk (2025-03-28)

Register of Interests of the members of the Committee on Standards in Public Life.

Members are required to disclose interests (including employment, directorships, shareholdings, offices held in charitable bodies and political activities) they or close family members have which might influence their judgement or which could be perceived (by a reasonable member of the public) to do so.

The register also includes entries which are relevant to the Committee’s interests, such as land, property, and clients to whom services are provided.

Please refer to the Register of Members’ Interests - guidance on categories for inclusion (https://assets.publishing.service.gov.uk/media/656dea530f12ef070e3e01d0/E_Register_of_Members_Interests.pdf) for further information.
Mr G Hussain v IKON Aluminium Systems Ltd: 6000336/2025
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr G Hussain v IKON Aluminium Systems Ltd: 6000336/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/68fb7b2035dbb2bcedb5f9d8/Gulzar_Hussain_v_IKON_Aluminium_Systems_Ltd_-_Judgment_-_6000336.2025.pdf).
Mrs P Nelson v Glasgow City Council: 121148/2008
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in Mrs P Nelson v Glasgow City Council: 121148/2008 - Strike Out (https://assets.publishing.service.gov.uk/media/67d2c4bc886e7770c211e073/Mrs_P_Nelson_v_Glasgow_City_Council_-_121148.2008_-_Judgment.pdf).
MTT53010 - Administration: The self-assessment return: Overview
Source: gov.uk (2025-08-05)


The filing member of a registered group (see MTT51400 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt51400)) must submit a self-assessment return to HMRC for each accounting period, unless it has submitted a below-threshold notification.

The submission of the return will form the self-assessment of the group’s total MTT liability as well as the liability of each member of the group for the period.

A self-assessment return or below-threshold notification must be submitted by all registered groups, including groups that do not have any MTT liability for the period and groups that do not have any responsible members in the UK for the period.

See MTT53200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt53200) for guidance on below-threshold notifications.

This is set out in part 5, schedule 14 to Finance (No.2) Act 2023.

Filing date

A self-assessment return, or valid below-threshold notification, must be submitted to HMRC within 15 months of the end of the accounting period.

However, a group has 18 months to submit the self-assessment return for the first accounting period it is subject to MTT.

The filing date for a return cannot fall before 30 June 2026. Where the deadline would fall before this date, the filing date will instead be 30 June 2026.

See MTT55440 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55440) for guidance on penalties relating to the self-assessment return.

Amendments

The filing member may amend a self-assessment return by submitting a notice to HMRC. A return may be amended any number of times.

The time limit is 12 months beginning with the filing date (regardless of when the return was actually submitted).

HMRC will issue a notice to specify how amendments must be submitted.
Impact of transport sector electrification on the Laotian power system
Source: gov.uk (2025-08-20)

Focuses on the impacts of increasing electric vehicle penetration on the Laotian power system.

Abstract

This policy brief is part of a series developed by Laotian analysts during an OSeMOSYS (an open source modelling tool) modelling workshop in Vientiane, Lao PDR, in October 2024. This brief focuses on the impacts of increasing electric vehicle penetration on the Laotian power system

This is part of the Climate Compatible Growth programme,

Citation

Pholsena L and others. ‘Impact of transport sector electrification on the Laotian power system’ Climate Compatible Growth Programme Policy Brief Series, 2025

Links

Impact of transport sector electrification on the Laotian power system (https://climatecompatiblegrowth.com/wp-content/uploads/2025/04/Lao-PDR-Policy-Brief-1-EVs.pdf) (PDF, 2.7 MB)
ST20 0AU, Belmont Farms Limited: environmental permit and partial surrender issued - EPR/BP3709LB/V003 and EPR/BP3709LB/S004
Source: gov.uk (2025-10-02)

View the permit and partial surrender issued for Wheaton Aston Farm Pig Unit, Church Easton under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:

Operator name: Belmont Farms Limited

Installation name: Wheaton Aston Farm Pig Unit

Permit number: EPR/BP3709LB/V003 and EPR/BP3709LB/S004
Mr D Fuller v Haix Ltd and Mr L Aghili-Kordmahale: 3300207/2024
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Mr D Fuller v Haix Ltd and Mr L Aghili-Kordmahale: 3300207/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6904e73f19a898f0b18980e6/Mr_Daniel_Fuller_-_v_-__1__HaiX_Limited____2__Mr_Leo_Aghili-Kordmahale_-_3300207-2024_-_Judgment.pdf).

Read the full decision in Mr D Fuller v Haix Ltd and Mr L Aghili-Kordmahale: 3300207/2024 - Reasons (https://assets.publishing.service.gov.uk/media/67a1e183039d059a1fe5fe1d/Mr_D_Fuller_v_HAIX_Ltd_and_other_3300207_2024_Reasons.pdf).
Bolney Stage Cottage, London Road, Bolney, Haywards Heath, West Sussex, RH17 5RL: CHI/45UG/MNR/2024/0141
Source: gov.uk (2025-01-17)

Southern Region, Mr D Jagger MRICS and Miss C Barton BSc MRICS on 22 October 2024

Read the full decision in RH17 5RL_CHI/45UG/MNR/2024/0141_decision (https://assets.publishing.service.gov.uk/media/677ea5ae22a085c5ff5c04de/Bolney_Stage_Cottage__Decision.pdf) Read the full reasons in RH17 5RL_CHI/45UG/MNR/2024/0141_reasons (https://assets.publishing.service.gov.uk/media/677ea5efd119b345376655bd/Bolney_Stage_Cottage__Full_Reasons.pdf)
Ms I Yousif v The Good Shepherd Trust: 2304610/2021
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Ms I Yousif v The Good Shepherd Trust: 2304610/2021 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/66058bb5f9ab41001aeea4f9/Ms_Ikhlas_Yousif_v_The_Good_Shepherd_Trust_2304610-2021_Judgment__5_February_2024.pdf).

Read the full decision in Ms I Yousif v The Good Shepherd Trust: 2304610/2021 - Reconsideration (https://assets.publishing.service.gov.uk/media/66914798a3c2a28abb50ced6/Miss_Ikhlas_Yousif_v_The_Good_Shepherd_Trust_2304610-2021_reconsideration....pdf).

Read the full decision in Ms I Yousif v The Good Shepherd Trust: 2304610/2021 - Judgment (https://assets.publishing.service.gov.uk/media/67e2b2745698d84e39cfdac2/Ms_I_Yousif_v_The_Good_Shepherd_Trust_2304610-2021_Judgment_xx-xxxx-xxxx_.pdf).
Mr J Munro v Peninsula Business Services: 6030529/2025
Source: gov.uk (2025-09-30)

Employment Tribunal decision.

Read the full decision in Mr J Munro v Peninsula Business Services: 6030529/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68d52dcbc908572e81248cd2/Mr_J_Munro_v_Peninsula_Business_Services_6030529_2025_FMH_Judgment.pdf).
Mrs M Trzybinska v TGC Aberdeen North Ltd: 8000138/2025
Source: gov.uk (2025-08-04)

Employment Tribunal decision.

Read the full decision in Mrs M Trzybinska v TGC Aberdeen North Ltd: 8000138/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/68908f1725ba7325501b0999/Mrs_M_Trzybinska_v_TGC_Aberdeen_North_Limited_-_8000138.2025_-_Judgment.pdf).
Defined certificate of sponsorship: SMS manual 12
Source: gov.uk (2025-07-02)

Use this step-by-step manual if you are a sponsor who is applying for a defined certificate of sponsorship (CoS)

Information on how to:
- apply for a defined CoS, including applying for a CoS based on a previous application
- view and withdraw an application awaiting a decision
- create and assign defined CoS
- view previously refused, withdrawn or rejected applications
UK NSC previous open call submissions
Source: gov.uk (2025-10-20)

Details and outcomes of previous open call and annual call submissions to the UK National Screening Committee.

Decisions of the UK National Screening Committee (UK NSC) in response to proposals by individuals or organisations for:
- new screening topics
- early updates of existing topics
- modifications to, or the ceasing of, existing screening programmes
Email xxx@xxx.xx (mailto:xxx@xxx.xx) if you have any queries about this publication, making sure you include its full title.
VATREC2040 - The obligation to keep records: The trader’s business and accounting records
Source: gov.uk (2025-01-16)


A trader’s records will generally reflect the size and complexity of the business and may range from the simplest of manual records to the most sophisticated computerised system. The trader does not have to keep the records in any set format, but they should be up to date and kept in sufficient detail to:
- allow the trader to calculate the amount of VAT to be paid or reclaimed correctly
- enable us to check the figures on the VAT return easily.
Commercial and accounting practices that are common to certain trade sectors, such as self-billing (see Notice 700/62 (https://www.gov.uk/guidance/self-billing-notice-70062)) and authenticated receipts (see Notice 708 (https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708)) in the construction industry, will also impact on a trader’s record keeping.

You can find examples of the most common types of business and accounting records in Notice 700 (https://www.gov.uk/guidance/vat-guide-notice-700).
Ms A Brandt v VL UK Services Ltd: 2216913/2024
Source: gov.uk (2025-09-26)

Employment Tribunal decision.

Read the full decision in Ms A Brandt v VL UK Services Ltd: 2216913/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68d5415f9ce370a7e0a0fcd4/Ms_A_Brandt_v_VL_UK_Services_Ltd_-_2216913-2024.pdf).
Combat Pest Control
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 Combat Pest Control 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 Combat Pest Control recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
We also pledge the following:

Extra 10 days paid special leave.

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.
Providing supported internships for young people with an EHC plan
Source: gov.uk (2025-10-21)

Guidance on how to provide supported internships for young people with special educational needs and an education, health and care (EHC) plan.

This guidance is about creating study programmes for young people with:
- an education, health and care plan (https://www.gov.uk/children-with-special-educational-needs/extra-SEN-help)
- a learning difficulty assessment or statement of special educational needs issued before September 2014 (https://www.gov.uk/children-with-special-educational-needs/support-before-september-2014)
It also includes information about applying for Access to Work funding (https://www.preparingforadulthood.org.uk/downloads/supported-internships/access-to-work-fund.htm).

The guidance applies to:
- local-authority-maintained schools
- local authorities
- academies (https://www.gov.uk/types-of-school/academies) and free schools (https://www.gov.uk/types-of-school/free-schools)
- independent schools (https://www.gov.uk/types-of-school/private-schools)
- sixth-form colleges
- further education colleges
It will also be of interest to:
- local authorities as they determine their Local Offer, as required by the Children and Families Act
- other bodies, such as supported employment agencies, that may be working with a learning provider as a key partner
Consistent financial reporting (CFR) framework
Source: gov.uk (2025-04-10)

A framework to help schools to collect information about their income and expenditure.

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

Introduction

This guidance applies to maintained schools and pupil referral units and is for:
- local authority finance officers
- school finance officers
- business managers
- bursars
It is optional for nurseries and non-maintained special schools.

The consistent financial reporting (CFR) framework provides a standard template for schools to collect information about their income and expenditure by financial years, which maintained schools provide to their local authorities in a financial statement each year.

Financial statements must be in line with the approved headings set out in the The Consistent Financial Reporting (England) Regulations 2012 (http://www.legislation.gov.uk/uksi/2012/674/made).

The guidance provides definitions for each CFR code set out in the regulations.

Financial statements include:
- school resources received in a financial year, including any unspent at the end of the previous year
- the application of any school resources
- a summary of the school’s financial position at the end of the year
The information supports benchmarking and enables governors and local authorities to produce simple reports. The financial benchmarking website (https://www.education.gov.uk/sfb/) enables comparisons of school income and expenditure profiles with similar schools.

We have published guides to help schools and local authorities submit data using COLLECT (https://www.gov.uk/government/publications/collect-guides-for-schools-and-local-authorities) (collections online - learners, education, children and teachers). The guides include information on accessing COLLECT, and uploading and submitting data.

Consistent financial reporting framework 2025 to 2026

View the consistent financial reporting framework for 2025 to 2026 (https://www.gov.uk/guidance/consistent-financial-reporting-framework-2025-to-2026)

Consistent financial reporting framework 2024 to 2025

View the consistent financial reporting framework for 2024 to 2025 (https://www.gov.uk/guidance/consistent-financial-reporting-framework-2024-to-2025)

Consistent financial reporting framework 2023 to 2024

View the consistent financial reporting framework for 2023 to 2024 (https://www.gov.uk/guidance/consistent-financial-reporting-framework-2023-to-2024)

To view frameworks published prior to 2023 to 2024, please visit the national archives website (https://webarchive.nationalarchives.gov.uk/20200603183559/https://www.gov.uk/guidance/consistent-financial-reporting-framework-cfr).

Consistent financial reporting data

Data for 2014 to 2015 onwards is published on the schools financial benchmarking service (https://schools-financial-benchmarking.service.gov.uk/Help/DataSources#data-sources).
Miss A E Rudnik v Midshires Care Ltd (T/a Helping Hands Home Care): 2500328/2023
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Miss A E Rudnik v Midshires Care Ltd (T/a Helping Hands Home Care): 2500328/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6656d7257b792ffff71a847b/Miss_A_E_Rudnik_v_Midshires_Care_Limited__trading_as_Helping_Hands_Home_Care__2500328-2023__Judgment.pdf).

Read the full decision in Miss A E Rudnik v Midshires Care Ltd (T/a Helping Hands Home Care): 2500328/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/668ba449541aeb9e928f45f1/Miss_A_E_Rudnik_v_Midshires_Care_Limited_trading_as_Helping_Hands_Home_Care_2500328-23_Reconsideration.pdf).

Read the full decision in Miss A E Rudnik v Midshires Care Ltd (T/a Helping Hands Home Care): 2500328/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67ee9d9c632d0f88e8248cd3/Miss_A_E_Rudnik_v_Midshires_Care_Limited__t-a_Helping_Hands_Home_Care_2500328-2023_Judgment.pdf).
EXPP8060 - Guidance on other procedures: Visiting Forces
Source: gov.uk (2025-11-24)


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

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

The general arrangements described in X 44 (Visiting Forces) (http://guidance.active.hmrci/X_Series/X-44_Visiting_forces/default.asp) apply.

Exportations of all stores and equipment solely for their own use by Commonwealth and Foreign Government Forces in the UK are to be required to be on an export declaration.

Where an Export Safety and Security (EXS) is used the form should be marked 'non stat' in box 44 and forward it to the control officer for the base.
VATLP02910 - Supply: Overage payments: Introduction to overage payments
Source: gov.uk (2025-09-22)


What is an overage payment?

An overage payment is an additional payment or payments to be made by a buyer for a property sometime after its purchase has been completed, where the amount of that payment is not determinable at the time of sale. This extra payment is generally intended to reflect an increase in the value of the property following its purchase, thereby enabling the seller to also benefit. Where this occurs the purchase agreement between the seller and the buyer will contain an overage provision setting out the method for calculating the overage payment, when it is to be made, and to whom the payment is to be made. The trigger for an overage payment may, for example, be the granting of planning permission or the completion of a development by the buyer.
Criminal Justice System statistics quarterly: September 2024
Source: gov.uk (2025-02-27)

Overview of trends in the use of out of court disposals, defendants prosecuted, offenders convicted, remand and sentencing decisions in England and Wales.

This report presents key statistics on activity in the criminal justice system for England and Wales. It provides information up to the year ending September 2024 with accompanying commentary, analysis and presentation of longer-term trends.

Statistician’s comment

Alongside increasing police charge rates, the volume of prosecutions and convictions at criminal courts continued to increase. For the more serious indictable offences prosecutions and convictions reached their highest level since the year to September 2017.

This rise in convictions for more serious offences has increased the number of offenders being sentenced to immediate custody, while the volumes of those remanded in custody continued to rise.

For defendants sentenced to custody, the average custodial sentence length reduced slightly but remains high. The reduction in the latest period is largely due to the change in offence mix of offences sentenced to custody, with more theft offences, which attract lower custodial sentences generally.