Record date meaning

What is form MR01 (Particulars of a charge) and when do you use one? A charge granted by a company registered in the UK must be filed at Companies House unless an exception in section 859A(6) of the Companies Act 2006 (CA 2006) applies (see: Which company charges are registrable at Companies House?). Missing the filing window can have serious consequences, so it is essential to complete registration within the required period. Form MR01 (Particulars of a charge) is the Companies House document used to record a company charge where the charge is: created, or evidenced, by an instrument dated on or after 6 April 2013 made by a UK-registered company If a company charge is not created or evidenced by an instrument, you should instead use form MR08 (Particulars of a charge where there is no instrument) to register it at Companies House. For details of other Companies House forms for registering company charges, see: ...

In this issue: Key developments UK immigration control: how it works Sponsored work Family routes Long residence, discretion and human rights EU law rights and EU Settlement Scheme Challenging immigration decisions and enforcement Preventing illegal working Citizenship applications Daily and weekly news alerts New and updated content Latest Q&As Key developments Future developments—Immigration calendar Our Immigration calendar highlights key upcoming developments for business immigration advisers. UK immigration control: how it works Home Office confirms eVisas will replace all vignettes in 2026 The Home Office has amended its eVisa guidance to state that from 12 January 2026, most recipients of visit visas and some other routes will get both an eVisa and a vignette. Those issued a valid UK vignette before that date will be able to retrieve their eVisa through their UK Visas and Immigration account. The guidance also confirms that later in 2026, vignettes will be discontinued...

Risk & Compliance weekly highlights—13 November 2025 In this issue: Data protection Sanctions AML, CTF & counter-proliferation financing Other financial crime Other Risk & Compliance updates this week Trackers New and updated content Data protection EDPB adopts opinion on Commission draft adequacy decision for Brazil The European Data Protection Board (EDPB) has issued an opinion on the European Commission’s draft adequacy decision concerning the level of protection for personal data in Brazil. Requested by the Commission, the opinion evaluates whether Brazil’s data protection regime, and the rules governing public authorities’ access to personal data transferred from the EU, provide safeguards equivalent to those required under EU law. The EDPB highlights the close alignment between Brazil’s framework and EU legislation, together with relevant case law from the Court of Justice of the European Union. Nonetheless, it calls on the Commission to offer additional clarifications and to oversee specific areas, including Data Protection Impact Assessments, constraints on...

In this issue Probate Trusts Court of Protection UK taxes for Private Client HMRC Manuals tracker Insolvency—private client Digital assets and cryptoassets International Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&A Useful information Probate IHT400 revised and new IHT401a schedule to note non long-term residence of the deceased With the residence-based IHT regime commencing on 6 April 2025, and as highlighted in HMRC’s Trusts and Estates newsletter, HMRC has refreshed Form IHT400 and introduced schedule IHT401a to address cases where the deceased was not a long-term UK resident at the date of death. Sources: Inheritance Tax: long-term United Kingdom (UK) residence (IHT401a) and HMRC Trusts and Estates Newsletter: April 2025. Trusts Trust Registration Service (TRS) update: trustees must close and re-register...

People with significant control (PSC) regime The architecture of the people with significant control (PSC) regime, which first commenced on 6 April 2016, is contained in Part 21A of the Companies Act 2006 (CA 2006). Its purpose is to tackle worries about the lack of transparency in corporate ownership, where historically the register captured only the legal holder of shares, not always the beneficial owner. By requiring a PSC register, more precise and up‑to‑date details are available about who ultimately owns and directs companies and other bodies, and this information is made public via the central register at Companies House and remains accessible to the public. It assists prospective investors in their decision‑making. It likewise aids law enforcement bodies with money laundering enquiries. LLPs formed under the Limited Liability Partnerships Act 2000 must keep a record of persons with significant control over the LLP under the Limited Liability Partnerships (Register of People with Significant Control) Regulations 2016, SI 2016/340 (the LLP Regulations), as amended by the Information about People...

NOTE—to check whether notification thresholds in Vietnam and worldwide are triggered, please consult: Where to Notify. 1. Have there been any recent developments regarding the Vietnamese merger control regime and are any updates/developments expected in the coming year? Are there any other ‘hot’ merger control issues in Vietnam? In 2020, Vietnam promulgated Decree 35 on Detailed Regulations for Implementation of the Law on Competition dated 24 March 2020 (Decree 35), which became effective on 15 May 2020. This marked a pivotal step in putting into operation the competition framework envisaged under the Law on Competition dated 12 June 2018 (Competition Law). The body designated under the Competition Law, the Vietnam Competition Committee (VCC), was established on 1 April 2023 and from that date assumed responsibility for the merger control regime. Decree 35 introduced the following clarifications to merger control: Notification thresholds, under which a transaction must be notified where: the total assets or turnover in Vietnam of...

This Practice Note deals with the application of the residence rules to people leaving the UK after 5 April 2013. The UK introduced its first codified individual tax residence test—the statutory residence test (SRT)—with effect from 6 April 2013. For detailed guidance on the SRT, refer to the Residence after 5 April 2013 Practice Note. Prior to that date, an individual’s UK tax residence was assessed by reference to a patchwork of narrow statutory provisions, case law, established practice and HMRC guidance. Status for any period before 6 April 2013 must therefore still be established under those earlier rules. Application of the SRT looks in part at whether a person was UK resident in the preceding three tax years, meaning residence outcomes for 2010/11, 2011/12 and/or 2012/13 matter when assessing residence from 6 April 2013. Although the pre‑2013/14 years remain governed by the old law, an individual may choose to have their residence in one or more of those years determined under the SRT, solely for the purpose of...

1 General information Date complaint received [ Enter date ] How was the complaint received? ☐ Email ☐ Letter ☐ In person ☐ Telephone ☐ Other—[ please specify ] When replying to the complainant, choose the most appropriate communication method. Date complaint acknowledged [ Enter a date that should be 30 days from the date you received the complaint. ] Proposed deadline for responding to complaint [ Enter a date that meets the expectation that you will handle the complaint without any delay. ] Person investigating complaint and completing this record [ Provide details of the individual who investigated the complaint and completed this report. This could be your data protection officer. ] Date of report [ Enter date ] 2 Complainant Name of data subject ...

This Agreement is entered into on [ insert date ] (the Commencement Date) by and between: Parties [ insert supplier name ], a company incorporated in England and Wales, whose registered number is [ insert company number ] and whose registered office is at [ insert registered office ] (Supplier); and [ insert customer name ], a company incorporated in England and Wales, whose registered number is [ insert company number ] and whose registered office is at [ insert registered office ] (Customer). Each of the Supplier and the Customer is a party, and together the Supplier and the Customer are the parties. Background The Supplier is [ an experienced software developer and ] [ insert the Supplier’s background details and the background to the relevant transaction ]. The Customer is [ insert the Customer’s background details ]. Subject to this Agreement, the Supplier shall develop software for the Customer and will licence (or arrange...

1 General information Review period [ Insert review period ]; Review date [ Insert date ]; Reviewer(s) [ Insert name(s) ] 2 Data Criteria For the last [ insert period, eg quarter ] and last 12 months, capture totals for: SARs received; ML/TF/PF‑related SARs; SARs to the National Crime Agency (NCA); DSARs needing consent/defence (granted, refused, pending); SARs not sent to the NCA; superSARs; CDD company discrepancy reports; and PEPs added to the central list 3 Review and findings Confirm a refreshed organisation‑wide ML/TF/PF risk assessment in the last year; AML/CTF/counter‑proliferation policies, controls and procedures reviewed, updated and communicated (incl. branches/subsidiaries); SAR and SuperSAR registers current; dates of staff training and record reviews [ Insert date ]. Note any SARs/superSARs needing further review; status of the high‑risk client/matter list (incl. PEPs) and quarterly reviews; CDD discrepancy register; table of high‑risk third countries; patterns/trends, compliance failures (ensure Compliance breaches policy followed), training needs; emerging risks (internal/external); planned new technology and related risks; required remedial actions; and...

Q&A For this Q&A, we take 'email journaling' to mean a method whereby messages entering or leaving a server are duplicated and sent to a single designated mailbox, creating a record of every message in and out, arranged in a user-selected order (typically by date/time). We have limited this response to circumstances that fit those assumptions, and to cases where the journal mailbox cannot be changed or interfered with by any server user holding normal privileges...