I know that the new HLS specification structure consists of 10 clauses .. and this is derived from the concept of the continuous improvement cycle (PDCA), and when the specification pane is set on the improvement cycle, we find that some sources considered clauses (7 and 8) represent (DO) while other sources considered that clause (8) alone represents (DO) and clause (7) will be within PLAN . I wish to give me the correct and official opinion of this case
I'm assuming that by HLS you mean "High-Level Structure" adopted by ISO management standards since 2012.
Considering that, please not that ISO does not have an official position regarding mapping of PDCA improvement model to its management system standards. Since 2012, ISO has excluded explicit reference to PDCA from its management systems, in favor of a more open approach, where organizations can adopt any improvement model that best fits their needs (e.g., DMAIC, 8S, A3/PSP, etc.).
With this in mind, there is no "correct" answer when mapping clause 7 in the PDCA model. It mostly depends on how you viewing the clause, as a whole or element by element. For example, resources and documented information elements are more related to the "PLAN" step (focus on long term planning), while competence, awareness, and communication are more related to the "DO" step (short term plans and focus on implementation).
We particularly adopt the approach of clause 7 as a whole and part of the "PLAN" step.
This article will provide you further explanation about PDCA in ISO 27001: