theodi/ndl-core-corpus huggingface dataset:
24/7 Recruitment Agency 15 Morrison Street
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 24/7 Recruitment Agency 15 Morrison Street 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 24/7 Recruitment Agency 15 Morrison Street 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
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.
Haemophilus influenzae: lab reports by age group and serotype
Source: gov.uk (2025-06-26)

Laboratory reports on cases of Haemophilus influenzae in England.

Earlier reports in this series were published by Public Health England (https://webarchive.nationalarchives.gov.uk/ukgwa/20211124184409/https://www.gov.uk/government/publications/haemophilus-influenzae-lab-reports-by-age-group-and-serotype-2019).
Adult education and skills funding: allocations guidance
Source: gov.uk (2025-07-02)

Explains how we calculate the different funding lines for adult education and skills funding.

We publish information on this page that helps you understand your funding allocations for adult skills funding, advanced learner loans and bursaries and apprenticeships (carry-in and non-levy).

Update on adult education and skills funding allocations for 2025 to 2026

This is the latest information on funding allocations including how we are changing our funding methodology for academic year 2025 to 2026.

Adult education and skills funding allocation guidance

These allocation guides explain how we have calculated your funding allocation for the relevant academic year.

We will update our academic year 2025 to 2026 guidance as we progress with issuing allocations (https://www.gov.uk/guidance/adult-education-and-skills-funding-allocations).

Business case form and guidance

Use this information to submit a business case after you have received your funding allocation statement for academic year 2025 to 2026.
Chainbridge Medical Partnership
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 Chainbridge Medical Partnership 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 Chainbridge Medical Partnership 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
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.
Peritia Group Ltd
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 Peritia Group Ltd 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 Peritia Group Ltd 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
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.
Industrial Strategy
Source: gov.uk (2025-12-01)

Strategy document setting out a new economic approach to backing the UK’s strengths, with ambitious plans for 8 high-growth sectors.

This document sets out the Industrial Strategy, the 10-year plan to significantly increase business investment in 8 growth-driving sectors, by making it quicker and easier for businesses to invest and providing them with the certainty and stability needed for long-term investment decisions.

For each sector, the specific details of our approach will be set out in a separate Sector Plan.

Read the Sector Plans (https://www.gov.uk/government/publications/industrial-strategy-sector-plans).
Freshlinc (Group) Limited
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 Freshlinc (Group) Limited 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 Freshlinc (Group) Limited 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- UK Wounded, Injured And Sick
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.
Acclaim Handling Ltd
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 Acclaim Handling Ltd 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 Acclaim Handling Ltd 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
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.
CISR18120 - The Scheme: miscellaneous: company receiverships
Source: gov.uk (2025-08-19)


CISR18600 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr18600)

Action guide contents

A receivership is where an insolvency practitioner is appointed to control the whole, or major part, of a company's assets and property, for the benefit of a secured creditor. The practitioner is known as the administrative receiver and may be appointed by one or more debenture holders. In this context, the administrative receiver may also call themselves the 'receiver' or 'manager appointed'.

Administrative receivership can result in any of the following
- the control of the business being returned to its directors
- the appointment of a liquidator
- the sale of the business and its assets as a going concern
Cessation

When you become aware that a company has gone into receivership the important factors for CIS are
- whether trade has ceased
- if trading has not ceased, whether the day-to-day management of the company remains in the hands of the directors
- if trading has not ceased and the day-to-day management of the company is in the hands of the receiver, whether they expect to enter into new contracts for construction work on behalf of the company
You should write to the receiver as described in the action guide at CISR18630 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr18630) to establish these points. The action guide explains what to do in the various situations on receipt of the information.

Sale of the business

If a company in receivership is sold together with its assets, this normally involves the transfer of its shares to another person who has not previously been a shareholder in the company. In these circumstances the company is obliged to notify you of the name and address of the person to whom the shares were transferred or issued where the following apply
- the company has been allowed to retain gross payment status on the basis outlined above, or has made an application for such status
and
- the company is a 'close' company
and
- the transfer of shares arising from the sale amounts to a change in the control of the company within the meaning of ICTA88\S840.
You would then need to investigate whether the person or persons who have acquired control of the company have satisfactory tax records.

Continued trading - contractor schemes

Where a company in receivership continues to operate as a going concern, it may engage subcontractors. If it does, the Centralised Employers Team, NICEO for the company in receivership will open a new P/SC or XP scheme in the name of the receiver. For the purposes of CIS you should treat this as an additional scheme associated with the contractor company. The Centralised Employers Team will need to link the contractor's CIS taxpayer record with the new EBS record as a second scheme.
CH600400 - The One to Many approach: implementing a One to Many approach: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
Mr A Taylor v Joy Plumbing Ltd (in creditors voluntary liquidation): 6001724/2024
Source: gov.uk (2025-03-07)

Employment Tribunal decision.

Read the full decision in Mr A Taylor v Joy Plumbing Ltd (in creditors voluntary liquidation): 6001724/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67c993c075d7505462fc6643/Mr_A_Taylor_-vs-_Joy_Plumbing_Limited__in_creditors_voluntary_liquidation__-_6001724.2024_-_Judgment.pdf).
Aardvark Clear Mine Limited
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 Aardvark Clear Mine Limited 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 Aardvark Clear Mine Limited 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- 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.
FDB464 overhead line, S37 Electricity Act 1989
Source: gov.uk (2025-04-23)

Upgrade 140m of a 11kV overhead line from two wire to three wire.

Secretary of State’s screening decisions in accordance with the Electricity Works (Environmental Impact Assessment) (England and Wales) Regulations 2017.

Date of decision

24 April 2025

Location

Chilterns National Landscape

Type of project / consent requested

Section 37 consent to install or keep installed an electric line.
INVESTMENT AND SECURITIES TRUST LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS  [2025] UKUT 00331 (TCC)
Source: gov.uk (2025-10-07)

Upper Tribunal Tax and Chancery decision of JUDGE JONATHAN CANNAN and
JUDGE ANDREW SCOTT  on 06 October 2025

Read full decision INVESTMENT AND SECURITIES TRUST LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS (https://assets.publishing.service.gov.uk/media/68e4d88dc487360cc70ca1ab/Investment_and_Securities_v_HMRC_Final_Decision.pdf)

Stamp Duty Land Tax – high-value residential transaction – paragraph 5 Schedule 4A FA 2003 – whether chargeable interest acquired exclusively for the purpose of development or redevelopment and resale in the course of a property development trade – Annual Tax on Enveloped Dwellings – section 138 FA 2013 – whether single dwelling interest held exclusively for the purpose of developing and reselling the land in the course of a property development trade – whether FTT erred in law in identifying other purposes
Crown Development Applications: procedural guide
Source: gov.uk (2025-04-30)

The roles and responsibilities of each party in the non-urgent Crown development process.

This guide applies to Crown Development applications under sections 293D and 293E of the Town and Country Planning Act 1990. It includes details about:
- how applications are submitted
- how applications are publicised
- how the Planning Inspectorate consult on applications and how people can participate
- how decisions on applications are made
Ms K Jenkinson v Nurture Childcare Services Ltd and Pebbles Care Ltd: 6014259/2024
Source: gov.uk (2025-10-03)

Employment Tribunal decision.

Read the full decision in Ms K Jenkinson v Nurture Childcare Services Ltd and Pebbles Care Ltd: 6014259/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68dd3a5edadf7616351e4cdd/Katie_Jenkinson_v_Nurture_Childcare_Services_Ltd___Pebbles_Care_Limited_6014259_2024.pdf).
Miss L Mills v Allpack Packaging Ltd: 6015361/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Miss L Mills v Allpack Packaging Ltd: 6015361/2024 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/69146ccd9d50fc2fe8161677/Miss_L_Mills_v_Allpack_Pacakging_Limited_-_6015361-2024_-_judgement.pdf).
Auto Cycle Union Ltd
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 Auto Cycle Union Ltd 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 Auto Cycle Union Ltd 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:

We also pledge the following:

Promoting the Armed Forces by publicising our Armed Forces Covenant on our website and dis-playing the covenant logo on our website Employment support to members of the Armed Forces Community by advertising vacancies through the Career Transition Partnership

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.
Ms T Strugnell and Mrs E Dunn v DOK cafe Ltd and The Secretary of State for Business and Trade: 3303505/2024 and 3303506/2024
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in Ms T Strugnell and Mrs E Dunn v DOK cafe Ltd and The Secretary of State for Business and Trade: 3303505/2024 and 3303506/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67b702f732b2aab18314bc2f/1.__Ms_Terina__Strugnell__2.__Mrs_Eileen_Dunn_-_v_-_1._DOK_cafe_Ltd_and_Other_-_3303505-2024__3303506-2024_-_Judgment.pdf).
NIM02784 - Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6 April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: serious ill-health lump sums
Source: gov.uk (2025-07-21)


You must read this page in conjunction with NIM02780 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02780) (first considerations) and NIM02782 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02782) (lump sums).

Payment out of the EFRBS is a serious ill-health lump sum.

Step 1

Before the payment is made, has the “responsible person” (NIM02765) (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02765) received written evidence from a registered medical practitioner that the employee is expected to live for less that one year?

Yes Go to step 2

No Go to step 5

Step 2

Does the lump sum extinguish the individuals entitlement to benefits under the arrangement (NIM02771) (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02771)?

Yes Go to step 3

No Go to step 5

Step 3

Is the lump sum paid before the individual is aged 75?

Yes Go to step 4

No Go to step 5

Step 4

Payment can be disregarded in the calculation of earnings. See NIM (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim14510)14510 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim14510) for Class 1A position.

Step 5

Payment cannot be disregarded in the calculation of earnings.

Flowchart.
Civil Service Equality, Diversity and Inclusion External Expenditure
Source: gov.uk (2025-05-30)

Equality Diversity and Inclusion (EDI) Guidance requires the Cabinet Office to publish external EDI expenditure which has been reported to them by departments.

Equality Diversity and Inclusion (EDI) Guidance (https://www.gov.uk/government/publications/civil-service-equality-diversity-and-inclusion-expenditure-guidance/civil-service-equality-diversity-and-inclusion-expenditure-guidance) requires the Cabinet Office to publish external EDI expenditure which has been reported to them by departments.
INCHP11120 - Procedures: procedure 6: Customs Input Entry (CIE) documentary check procedures
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
CYSIAM Ltd
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 CYSIAM Ltd 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 CYSIAM Ltd 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
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.
Bullet Express
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 Bullet Express 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 Bullet Express 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
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.
Ms L L Jones v TPG Services Ltd: 6000128/2022
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Ms L L Jones v TPG Services Ltd: 6000128/2022 - Costs (https://assets.publishing.service.gov.uk/media/67b49b3e3e77ca8b737d3815/MS_L_LLEWLLYN_JONES__-vs-_TPG_Services_Ltd_-_6000128.2022_-_Judgement.pdf).
IMPS01400 - Introduction: references to Policy
Source: gov.uk (2025-12-09)


Together with the guidance in public notices, and other departmental guidelines relating to imported goods, this guidance will help officers who know the facts of a case to take decisions (This content has been withheld because of exemptions in the Freedom of Information Act 2000).
EXPP5080 - Customs Handling of Import and Export Freight (CHIEF) export declarations: export entry schemes
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.

At those locations where the port community is linked to CHIEF, exporters and agents may input the following pre shipment and post shipment information to CHIEF:
- Full export pre entry (IEFD)
- Low value export entry (IEFD) + Low value CPC quoted
- Non stat export entry (IEFD) + Non Stat CPC quoted
- Local Clearance Declaration (LCP) and (IELP)
- Simplified Declaration Procedure (SDP) declaration (IESP)
- Customs Removal Requests (IECR).
Ms C Dymock v North Lanarkshire Council: 4102604/2017
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Ms C Dymock v North Lanarkshire Council: 4102604/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/682c8d615ba51be7c0f45336/Ms_C_Dymock_v_North_Lanarkshire_Council_-_4102604.2017_-_Judgment.pdf).
Mr W Ahmed v WB Power Services Ltd: 2601115/2024
Source: gov.uk (2025-11-07)

Employment Tribunal decision.

Read the full decision in Mr W Ahmed v WB Power Services Ltd: 2601115/2024 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/6909ee6cc22e4ed8b051843a/Mr_W_Ahmed_v_WB_Power_Services_Limited_2601115.2024_Judgment.pdf).

Read the full decision in Mr W Ahmed v WB Power Services Ltd: 2601115/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/674896ec2ac8a6da307239e9/Mr_Waqar_Ahmed_v_WB_Power_Services_Ltd_2601115.2024_Judgment.pdf).
The UK is committed to ensuring the UN can operate across its Missions in Yemen: UK at the UN Security Council
Source: gov.uk (2025-07-14)

Explanation of vote by Ambassador Barbara Woodward, UK Permanent Representative to the UN, after the adoption of UN Security Council resolution 2786.

We welcome the Council’s extension of UNMHA’s mandate until January 2026.

We thank Council colleagues for their engagement in the negotiation.

We will closely engage with the UN on their review to identify opportunities for further efficiencies, coherence and coordination across United Nations Missions in Yemen.

As the expiry of this mandate approaches early next year, we look forward to leading further discussions with this Council on the full range of options for UN operations in Hodeidah, including assessing the future viability and sunsetting of UNMHA.

We remain committed to ensuring the UN is able to operate across its Missions in Yemen, with a view to supporting humanitarian needs, promoting long-term stability and preserving space for a future UN-led peace process.

We will continue to work closely with the UN Special Envoy, regional and Yemeni stakeholders to achieve this.
Direct Payment Schemes for Inheritance Tax (IHT423)
Source: gov.uk (2025-02-24)

Use this form to pay the Inheritance Tax due, by transferring money from the deceased’s bank, building society or investment account.

Use the IHT423 with form IHT400 (https://www.gov.uk/government/publications/inheritance-tax-inheritance-tax-account-iht400) if you are transferring money from the deceased’s bank, building society or investment account directly to HMRC using the Direct Payment Scheme.

How to complete the form

You need to:

Download and save the form on your computer.

Open it using the latest free version of Adobe Reader (http://get.adobe.com/uk/reader/).

Complete it on-screen.

The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-services-helpdesk).
RDRM31160 - Remittance Basis: Introduction to the Remittance Basis: Foreign Income and Gains: Dividends from foreign companies - dividend tax credits and remittance basis
Source: gov.uk (2025-09-22)


UK residents who receive dividends from foreign companies are entitled to a dividend tax credit equal to one ninth of the grossed up dividend in certain circumstances (ITTOIA05/s397A). This entitlement to a dividend tax credit commenced on 6 April 2008 but the circumstances in which the tax credit is due changed from 22 April 2009.

6 April 2008 - 21 April 2009

For dividends received before 22 April 2009, an individual qualified for the dividend tax credit only where the individual’s shareholding was less than 10% of the issued share capital of the company paying the dividend, (and the foreign company was not an offshore fund). An offshore fund is an offshore collective investment scheme that may take the form of a non-resident company.

Top of page (#Top)

After 22 April 2009

For dividends received on or after 22 April 2009 an individual qualifies for the dividend tax credit if they meet one of the following tests:
- They own less than 10% of the issued share capital, or any class of share, of the company paying the dividend,
- The company paying the dividend is an equity based offshore fund,
- The company paying the dividend is resident for tax purposes in a territory with which the UK has a double taxation agreement that includes a non-discrimination article.
The above is only a brief summary; for full details of the changes introduced see Schedule 19 to the Finance Act 2009.

This entitlement to the tax credit only applies so far as the dividend is brought into charge to tax. For a remittance basis user the tax credit is available in respect of relevant distributions from a non-UK resident company received in, or treated as received, in the UK.

Dividends paid prior to 6 April 2016 but remitted post 5 April 2016

If a remittance basis user receives a foreign dividend before 6 April 2016 that qualified for a tax credit in the year it was paid, the individual will be entitled to a tax credit in the tax year the dividend is remitted to the UK. Dividends paid on or after 6 April 2016 do not qualify for a dividend tax credit when the dividend is remitted to the UK.

The position in relation to dividend allowance

The dividend allowance is not applicable on a remittance of foreign dividends as, without the nil rate, it is not subject to tax at the dividend ordinary rate, upper rate or additional rate as set out in ITA07 S13(A)(1).

Example

In June 2009 (tax year 2009-2010) Jacinda, a remittance basis user receives a dividend from a foreign company and qualifies for a tax credit under the rules to the extent that the dividend is brought into charge. The dividend is £25,000, inclusive of withholding tax of £3,750. The withholding tax rate that is provided for in the double taxation agreement between the UK and the country in which the company paying the dividend is established is 15%.

Jacinda pays UK tax at a higher rate of 40%.

Jacinda actually remits £6,885 of this dividend in cash to the UK. The calculation is as follows:

£1,485
COM96020 - Payments: group payment arrangements: co-ordinating technical caseworker
Source: gov.uk (2025-11-26)


When the Nominated Company returns the completed Group Payment Arrangement (GPA) contract to the Group Payment Team, they contact the office responsible for the nominated company record to establish who will act as the Co-ordinating Technical Caseworker. That person is the link between the Group Payment Team and the responsible office for the administration of the GPA.

If a different person later becomes the Co-ordinating Technical Caseworker, you should advise the Group Payment Team.

The Co-ordinating Technical Caseworker should pass on information to other interested Technical Caseworkers, especially those dealing with other members of the group, whether or not they are participating in the GPA. You may find it helpful to mark the participating companies’ files where held, to show that they are within a GPA.

The Group Payment Team carry out some basic checks before agreeing to enter into a GPA. In particular, they check that each participating company has filed a return on time and paid at least 75% of any tax liability for its last but one AP. They consult with the Co-ordinating Technical Caseworker before making a contract with any group containing a company which fails to meet one of these criteria.

For more information about:
- the Group Payment Team’s pre-acceptance checks, see the Company Taxation Manual at CTM97450 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm97450)
- circumstances in which companies can be added to or removed from an existing GPA, or in which a GPA can be terminated, see CTM97470 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm97470), CTM97540 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm97540), and CTM97580 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm97580) - CTM97590 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm97590)
Where a company in a GPA fails to deliver a return within 19 months of the filing date, the Group Payment Team advises the Co-ordinating Technical Caseworker and requests him or her to consider if a Revenue Determination can be made. It is up to the Co-ordinating Technical Caseworker to decide if a Determination is appropriate.