Independent UK governance, risk & complianceOur editorial standards ↗Practical guidance. Accountable decisions.

About the reference desk

Visible sources. Clear scope.

Our editorial method distinguishes legal requirements, official guidance, optional frameworks and suggested working methods.

Publication version 2.0 · 1 November 2026

Primary sources first

Use legislation, commencement instruments and the responsible regulator or public authority. Each substantive guide links to its source set. Explain applicability before describing a duty. Guidance for listed companies, regulated firms or government bodies must not be silently extended to every business.

Dates have different meanings

Distinguish a source’s publication date, an event date, commencement, transition and the date we checked it. A new implementation explainer may discuss an older event. We do not change a review date merely to appear current or claim that news was published automatically.

Evidence and uncertainty

State what a source supports and what is our suggested method. Record uncertainty, scope limits and evidence gaps. A policy’s existence is different from implementation, effective operation and independent assurance. Tools must preserve those distinctions.

AI-assisted preparation

The initial publication uses AI-assisted source research, comparison and drafting. No independent human legal review is claimed. Readers should inspect the sources and obtain appropriate advice before relying on a legal interpretation for a particular decision.

Corrections and change control

For a substantive update, check the current source, record the change and affected pages, revise tools or templates if needed, and verify the published result. Corrections should explain the change without hiding the previous basis. See corrections for the publication’s correction process.

Independence and measurement

Source references do not imply an affiliation or endorsement. The initial release has no paid rankings, testimonials or sponsored recommendations. Any future advertising or affiliate relationship must be labelled. Search visibility, indexing, traffic and AI citations must be measured before they are claimed.