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Atmospheric ammonia (NH3) plays an important role in the formation of fine particulate matter, leading to severe environmental degradation and human health issues. In this work, ground-based Fourier transform infrared spectrometry (FTIR) observations are used to obtain the total columns of atmospheric NH3 at Hefei, China, from December 2016 to December 2020. After the presentation of the retrieval algorithm and uncertainty budget, we perform a spatio-temporal analysis of the dataset. Over the four years, NH3 columns have been increasing by 15.82% (2017–2018), 3.83% (2018–2019) and 3.68% (2...

EM5252 - Penalties: determination procedures: form 394 You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. The penalty determination form 394 (IT/CT) is a SEES document. You can access the form through SEEs Forms and Letters. Type ‘394’ in the top left hand corner text box after ‘find form’ and select the search option. 1. Complete the SEES template to show the taxpayer’s name, address and postcode. For partnership cases you should send a determination to each relevant partner who is liable to a pen...