theodi/ndl-core-corpus huggingface dataset:
Historical statistical notices on Total Income from Farming for the regions of England
Source: gov.uk (2025-09-25)

Previously published copies of the annual agricultural accounts for England, split down by region. This series replaces the regional element of the discontinued series ‘Agriculture in the English regions’.

This publication includes previously published regional splits of the aggregate agricultural accounts for England, which are published under Total income from farming for the regions of England (https://www.gov.uk/government/statistics/total-income-from-farming-for-the-regions-of-england).

From 2021 results were published at ITL1, ITL2 and ITL3 regional levels. More information about ITLs (International Territorial Levels) can be found here (https://www.ons.gov.uk/methodology/geography/ukgeographies/eurostat). Prior to 2021, results were published at NUTS1, NUTS2 and NUTS3 regional levels.

The aggregate account of the UK agriculture sector, known as Total Income from Farming (TIFF), is a measure of the performance of the whole agricultural industry. Aggregate agricultural accounts are a tool for analysing the economic situation of agriculture and are used to support policy making in the UK.

Earlier statistics were published as part of Agriculture in the English Regions series which can be found here (https://www.gov.uk/government/statistics/historical-statistics-notices-on-agriculture-in-the-english-regions).

This information is published biannually. These are official statistics and gives the figures available at the time of publication. The figures are subject to revision as new information becomes available.

The latest publication and accompanying data set can be found here (https://www.gov.uk/government/statistics/total-income-from-farming-for-the-regions-of-england).
RDRM30005 - Remittance Basis: About the Remittance Basis Chapters
Source: gov.uk (2025-04-07)


Introduction

This manual does not attempt to reproduce material that is found in other manuals or information sources. Instead its purpose is to explain:
- the remittance rules introduced by Finance Act 2008 and subsequent amendments.
From 6 April 2025

From 6 April 2025, the remittance basis of taxation has been abolished, with the concept of domicile as a relevant connecting factor in the tax system having been replaced by a system based on tax residence. From this date, all UK residents are taxed on the arising basis of assessment on their worldwide income and gains.

This means that the 2024-25 tax year was the last year for which the remittance basis could be claimed, or could apply automatically.

Any foreign income or gains that have arisen to a former remittance basis user prior to 6 April 2025 will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The Remittance Basis and Finance Act 2008

The remittance basis had been available for many years, first appearing in tax legislation over 200 years ago. It largely applied to the taxation of foreign income and gains arising to UK residents who are either Not Ordinarily Resident and/or Not Domiciled within the UK. However, there were some differences between the treatment for foreign income arising from employment and that arising from investments, and between the availability of the remittance basis in respect of capital gains (restricted to non-domiciled individuals only). From 6 April 2013 to 5 April 2025 the remittance basis was restricted to individuals who are not domiciled in the UK, as the introduction of the Statutory Residence Test (SRT) made the concept of not ordinarily resident obsolete.

Finance Act 2008 Schedule 7 introduced new rules at Chapter A1 Part 14 of ITA 2007 about the remittance basis. These apply with effect from 6 April 2008 and include a number of transitional provisions that deal with foreign income and gains arising in years before 2008-09 and are 'remitted' in 2008-09 or later.

Remittance basis before 6 April 2008

There is some information in this manual about the treatment of remittances in tax years before 2008-09. If you are dealing with any tax year before 2008-09 you must also refer to guidance in the employment income manual, savings and investment manual or capital gains manual as appropriate.

Please note that the remittance basis rules are complex in parts. Many sections of Chapter A1 Part 14 ITA 2007 interact with each other, and with other Taxes Acts. We have endeavoured to note and provide links to pages or other guidance manuals where possible. It is strongly advised that you do not simply ‘dip’ into pages of this section without reading and understanding the broader context from the surrounding pages and links.
Datech Management
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 Datech Management 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 Datech Management 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
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.
RTC Medical Solutions 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 RTC Medical Solutions 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 RTC Medical Solutions 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.
Dr Thomas Waite
Source: gov.uk (2025-11-04)

Dr Thomas Waite is the Deputy Chief Medical Officer leading on health protection. His role covers emergency response and preparedness, infectious diseases, vaccines and therapeutics. Dr Waite is a consultant epidemiologist and completed his clinical and public health training in south Wales. He is a graduate of the European Programme for Interventional Epidemiology Training and has postgraduate qualifications in public health, medical toxicology and medical education. Dr Waite has a wide range of experience dealing with outbreaks and environment emergencies in the UK, Africa, South East Asia and the Caribbean. He helped establish the UK Public Health Rapid Support Team and led their first deployment to the Somali region of Ethiopia. In 2017 he was deployed to support health protection work in the Caribbean region as part of the recovery from hurricanes Irma and Maria. In the UK he held a range of leadership roles in Public Health England including the Extreme Event Health Protection team, NIS Global Public Health team and as Director of the Field Epidemiology Training Programme. During the COVID-19 pandemic, he helped create the Joint Biosecurity Centre and subsequently became Director of Health Analysis. He was Interim Deputy Chief Medical Officer from July 2021 to April 2022 supporting the Chief Medical Officer on the COVID-19 response. Declarations of interest: honorary professor, University of Bolton (unpaid) trustee, Terrence Higgins Trust (unpaid) lay member of council, University of Birmingham (unpaid) @Thomas_Waite

Dr Thomas Waite is the Deputy Chief Medical Officer leading on health protection. His role covers emergency response and preparedness, infectious diseases, vaccines and therapeutics.

Dr Waite is a consultant epidemiologist and completed his clinical and public health training in south Wales. He is a graduate of the European Programme for Interventional Epidemiology Training and has postgraduate qualifications in public health, medical toxicology and medical education.

Dr Waite has a wide range of experience dealing with outbreaks and environment emergencies in the UK, Africa, South East Asia and the Caribbean. He helped establish the UK Public Health Rapid Support Team and led their first deployment to the Somali region of Ethiopia. In 2017 he was deployed to support health protection work in the Caribbean region as part of the recovery from hurricanes Irma and Maria.

In the UK he held a range of leadership roles in Public Health England including the Extreme Event Health Protection team, NIS Global Public Health team and as Director of the Field Epidemiology Training Programme. During the COVID-19 pandemic, he helped create the Joint Biosecurity Centre and subsequently became Director of Health Analysis.

He was Interim Deputy Chief Medical Officer from July 2021 to April 2022 supporting the Chief Medical Officer on the COVID-19 response.

Declarations of interest:
- honorary professor, University of Bolton (unpaid)
- trustee, Terrence Higgins Trust (unpaid)
- lay member of council, University of Birmingham (unpaid)
@Thomas_Waite (https://twitter.com/Thomas_Waite)
J Satterley v Law Commission: 6006473/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in J Satterley v Law Commission: 6006473/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6846ef6bd25e6f6afd4c01e0/Jodie_Satterley_v_Law_Commission_-_6006473-2024_-_PH.pdf).
Prescribed clauses leases (PG64)
Source: gov.uk (2025-01-31)

Information about the presentation of prescribed information in certain registrable leases (practice guide 64).

This guide gives details about HM Land Registry practice arising from the Land Registration (Amendment) (No 2) Rules 2005. These Rules introduced the presentation of prescribed information in certain registrable leases.

It is aimed at conveyancers and you should interpret references to ‘you’ accordingly.

We only provide factual information and impartial advice about our procedures. Read more about the advice we give (https://www.gov.uk/government/publications/hm-land-registry-service-standards/our-service-standards#advice).

Webinars

You can join our free webinars (https://www.gov.uk/guidance/hm-land-registry-webinars) for advice on a range of land registration topics and how to prepare quality applications.
Ms S V Brown v Standard Life Assets and Employee Services Ltd: 4103733/2023
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Ms S V Brown v Standard Life Assets and Employee Services Ltd: 4103733/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/682b1b6b96a230471ac7e7a8/4103733.2023_-_Ms_S_V_Brown_v_Standard_Life_Assets_and_Employee_Services_Ltd_-_OPH_Judgment_Issued_14.01.2025.pdf).
Spirax-Sarco Engineering PLC
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 Spirax-Sarco Engineering PLC 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 Spirax-Sarco Engineering PLC 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:
- UK Reservists
- UK Cadets
- 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.
Qualitative research to evaluate the notification of uncertain tax treatment policy
Source: gov.uk (2025-07-17)

Qualitative research report to evaluate the notification of uncertain tax treatment policy.

His Majesty’s Revenue and Customs commissioned the National Centre for Social Research to carry out qualitative research to evaluate the notification of uncertain tax treatment policy. The research helped assess whether the policy was meeting its stated aims and was proportionate.

The research was carried out between April and May 2024 with large businesses who were in scope for interaction with the policy. The research consisted of 18 45 minute depth interviews conducted by telephone or online. The findings from this research are illustrative and not representative of this population.

The views in this report are the author’s own and do not necessarily reflect those of HMRC.
SPE15180 - Losses in warehouse: overview
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review 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?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

This Section gives details on what constitutes a chargeable and non-chargeable loss of goods held under the customs warehouse arrangements (including UK goods held in co-storage). This section does not deal with short or over shipments which are covered by SPE15145 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15145) and SPE15150 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15150) or destruction which is covered by SPE15235 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15235).

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
D Rodinsky v Margotex Ltd: 6014435/2024
Source: gov.uk (2025-03-27)

Employment Tribunal decision.

Read the full decision in D Rodinsky v Margotex Ltd: 6014435/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/67e2c1ad6e54ea5b2b8ee236/D_Rodinsky__-_v_-_Margotex_LTD___6014435-2024_-_Judgment.pdf).
Mr D Mihai v HPI UK Holding Ltd: 2219148/2023 and 3300538/2024
Source: gov.uk (2025-03-07)

Employment Tribunal decision.

Read the full decision in Mr D Mihai v HPI UK Holding Ltd: 2219148/2023 and 3300538/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67c97509696e4984ea4cf2dc/Mr_D_Mihai_v_HPI_UK_Holding_Ltd_-_2219148-2023___3300538-2024.pdf).
ADVICE DIRECT SCOTLAND 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 ADVICE DIRECT SCOTLAND 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 ADVICE DIRECT SCOTLAND 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
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

actively seeking opportunities to provide advice, information and guidance to serving personnel, reservists, veterans and military families.

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.
Get a letter from an organisation providing domestic abuse support services
Source: gov.uk (2025-07-31)

Use this sample letter to get evidence from an organisation providing domestic abuse support services (including refuges), if you're applying for legal aid for a divorce or separation.

To get a copy of a letter from an organisation confirming provision of domestic abuse support services, you should:
- ask the domestic abuse support service to complete the form as much as possible
You can use this as evidence if you’re applying for legal aid to help you divorce or separate from an abusive partner.

If you’re part of an organisation providing domestic abuse support services, you can adapt this sample letter to confirm:
- your organisation is situated in England and Wales
- your organisation has been in operation for 6 months or more
- the applicant is a victim of domestic abuser
- the support you have provided to the applicant
You need to give this evidence when victims of domestic abuse apply for legal aid.
School-based nursery capital grant: application outcomes
Source: gov.uk (2025-04-01)

Schools which were awarded school-based nursery capital grant funding for 2024 to 2025, and information about schools which applied or registered an interest.

The Department for Education (DfE) has awarded 300 schools a total of £37 million under the school-based nursery capital grant for 2024 to 2025.

Providers can use this grant to repurpose spare space in school buildings, to create or expand nursery provision (https://www.gov.uk/government/publications/establishing-school-based-nursery-provision).

The list of successful applicants shows:
- who has been awarded the grant
- who is responsible for running the nursery
- whether the applicant has an existing nursery
DfE has contacted all applicants to tell them the outcome. There is no appeals process. We will send successful applicants more instructions.

The applicant summary has data on the schools which applied.

The registrations of interest summary has data on who registered their interest in providing school-based nurseries in future.
Bespoke Bicycles (Hebrides) 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 Bespoke Bicycles (Hebrides) 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 Bespoke Bicycles (Hebrides) 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
- Reserve Forces Day
- Armed Forces Charities
- 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.
National Portrait Gallery Annual Report and Accounts 2024 to 2025
Source: gov.uk (2025-07-29)

This document details the annual report and accounts for the National Portrait Gallery, for the year 1 April 2024 to 31 March 2025.

The annual report and accounts for the National Portrait Gallery 2024 to 2025 was laid before Parliament on 21 July 2025. Please read the attached document for details of the National Portrait Gallery’s performance.
BLM17035 - Lease accounting under IFRS 16 and FRS 102 (2024 amendments): initial measurement of right-of-use asset and lease liability
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

Initial measurement of right-of-use asset (IFRS 16.23 & 24; FRS 102 (2024 amendments) 20.47)

The right-of-use asset is initially measured at cost, comprising of:

the amount of the initial measurement of the lease liability (as described below);

any lease payments made at or before commencement date, less any lease incentives received;

any initial direct costs incurred by the lessee; and

an estimate of any dismantling, removal or restoration costs required by the lease.

Initial measurement of the lease liability (IFRS 16.26 & 27; FRS 102 (2024 amendments) 20.49)

Initially, the lease liability should be calculated at the present value of the lease payments, discounted using the interest rate implicit in the lease or, if this cannot be readily determined, the lessee’s incremental borrowing rate.

The lease payments included in the measurement of the lease liability comprises the following payments for the right to use the underlying asset during the lease term that are not paid at the commencement date:

fixed payments (including any in-substance fixed payments), less any lease incentives receivable;

variable lease payments that depend on an index or a rate, initially measured using the index or rate at commencement date;

amounts expected to be payable by the lessee under residual value guarantees;

the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and

payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease.
Fostering in England 1 April 2024 to 31 March 2025
Source: gov.uk (2025-11-26)

Fostering in England statistics for the period 1 April 2024 to 31 March 2025.

These statistics about fostering in England consist of:
- main findings
- tables, charts and data in ODS format
- quality and methodology report
- pre-release access list
Official statistics are produced impartially and are free from political influence.
Mrs J Bilotiene v Simply Serve Ltd: 6002173/2025
Source: gov.uk (2025-07-01)

Employment Tribunal decision.

Read the full decision in Mrs J Bilotiene v Simply Serve Ltd: 6002173/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/685ea35ff85b4b993fd7538c/Mrs_Justyna_Bilotiene_-vs-_Simply_Serve_Ltd_-_6002173.2025_-_Judgment.pdf).
Energy transition: UK - Ireland memorandum of understanding
Source: gov.uk (2025-07-15)

The UK and Ireland signed a memorandum of understanding (MoU) to work closely on the path towards decarbonisation and secure, affordable, renewable based energy systems.

This memorandum of understanding deepens the UK and Ireland’s bilateral relationship and enables closer working on important energy priorities including electricity interconnection and offshore hybrid assets, onshore grids, offshore and onshore renewables, maritime spatial planning, and low carbon hydrogen.

The signing in London at a British-Irish Energy Day was attended by UK Energy Secretary of State Claire Coutinho and Irish Minister for Environment, Climate and Communications and Minister for Transport Eamon Ryan.

Update: 14 July 2025

The extension to the UK-Ireland Memorandum of Understanding took place in Dublin and was attended by Parliamentary Under-Secretary of State Kerry McCarthy and Minister for Climate, Energy and the Environment Darragh O’Brien.
Mrs D Reardon v Torfaen County Borough Council: 6012490/2024
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in Mrs D Reardon v Torfaen County Borough Council: 6012490/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/692991e6a245b0985f03427e/6012490.2024_D_Reardon_v_Torfaen_County_Borough_Council_Judgment.pdf).
CG64920 -  Capital Gains Manual: Reliefs: Private residence relief: ownership period: introduction
Source: gov.uk (2025-11-17)


Private residence relief will relieve the gain accruing on the disposal of a dwelling-house to the extent that, during their period of ownership, it has been used as its owner’s only or main residence.

There are statutory rules at s222(7) TCGA92 and at s223(7) TCGA92 which determine the date on which the period of ownership is taken to begin. These rules only apply for the purpose of computing the amount of private residence relief due. They do not affect the computation of the gain itself.

The definitions of the period of ownership in s222(7) TCGA92 and in s223(7) TCGA92 are different and may not coincide. They are applied in different circumstances for different purposes.

S222(7) TCGA92

Relief is available in principle if the dwelling-house is within s222 TCGA92. A dwelling-house will be within s222 TCGA92 if it has been its owner’s only or main residence at any time in the period of ownership defined at s222(7) TCGA92. For this purpose, the period of ownership is taken to begin at the date of the first acquisition on which the owner could have incurred expenditure deductible in computing the amount of the gain, see CG64930 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64930)-CG64935.

S223(7) TCGA92

If the dwelling-house is within s222 TCGA92 the amount of relief which is due is governed by s223 TCGA92. For a disposal on or after 6 April 1988 the period of ownership for the purpose of computing the amount of relief cannot include any period before 31 March 1982, see CG64940 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64940).

S223(7A) TCGA92

Where the whole or part of the gain to which s222 TCGA92 applies is an NRCGT gain (see CG73700+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73700c)) the period of ownership does not include any period before 6 April 2015. However, under s223(7A) TCGA92 the definition of period of ownership above does not apply where the individual has made an election for the retrospective basis of taxation to apply.

S226A TCGA92

However, no private residence relief is due if:
- the owner acquired the dwelling-house on or after 10 December 2003, and
- the acquisition cost of the dwelling-house (for CGT purposes) is reduced by gift hold-over relief under s260 TCGA92 (see CG67030+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67030p)).
For further information, see CG64933+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64933).
Marshall Of Cambridge Aerospace 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 Marshall Of Cambridge Aerospace 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 Marshall Of Cambridge Aerospace 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
We also pledge the following:

Recognise military qualifications;

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.
Requisition and cancellation procedures (PG50)
Source: gov.uk (2025-10-20)

Advice on how to avoid requisitions on applications and our procedures where they do need to be raised (practice guide 50).

This guide gives advice on how to avoid requisitions on applications and our procedures where they do need to be raised. It is aimed at conveyancers.

How to avoid HM Land Registry requisitions

Watch our series of videos on how to avoid requisitions (https://www.youtube.com/playlist?list=PLrY9B8h0rdXgSe-AcssVWPohB0jG9q8t3).

We only provide factual information and impartial advice about our procedures. Read more about the advice we give (https://www.gov.uk/government/publications/hm-land-registry-service-standards/our-service-standards#advice).

Webinars

You can join our free webinars (https://www.gov.uk/guidance/hm-land-registry-webinars) for advice on a range of land registration topics and how to prepare quality applications.
Mrs L Maira v Shaw Trust Ltd: 3311473/2024
Source: gov.uk (2025-08-11)

Employment Tribunal decision.

Read the full decision in Mrs L Maira v Shaw Trust Ltd: 3311473/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68936bc689faa662f1e89670/Mrs_Lucy_Maira_v_Shaw_Trust_Limited_3311473_2024_Judgment.pdf).
PMGI 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 PMGI 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 PMGI 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
- Armed Forces Charities
We also pledge the following:

Insurance for members of HM Forces : Working with insurers to provide products that are suitable for and meet the unique needs of members of the Armed Forces.

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.
Complaints procedure
Source: gov.uk (2025-10-14)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with. We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/written-enquiry), or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure)

Visas

If your complaint is about UK visas, contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure).

If you have a query or feedback on visas from Croatia, visit the UK Visas and Immigration website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
Hadleigh Court, 4 Crescent Road, Chingford E4 6AX: LON/00BH/LDC/2025/0666
Source: gov.uk (2025-06-13)

Residential Property Tribunal Decision of Judge S Brilliant on 08 May 2025

Read the full decision in Hadleigh Court, 4 Crescent Road, Chingford E4 6AX: LON/00BH/LDC/2025/0666 (https://assets.publishing.service.gov.uk/media/684342715e925395728060ff/250508_J_Brilliant_Decision_Hadleigh_Court_4_Crescent_Road_Chingford_E4_6AX.pdf).
Social care common inspection framework (SCCIF): independent fostering agencies
Source: gov.uk (2025-08-29)

Guidance on how Ofsted inspects independent fostering agencies.

This framework sets out Ofsted’s process for inspecting independent fostering agencies.

Our approach is underpinned by the following 3 principles that apply to all social care inspections:
- to focus on the things that matter most to children’s lives
- to be consistent in our expectations of providers
- to prioritise our work where improvement is needed most
Room 2, 167 Wells Road, Totterdown, Bristol, BS4 2BU: HAV/00HB/MNR/2024/0643
Source: gov.uk (2025-03-28)

Southern Region, Mr I Perry BSc FRICS, Mr M Woodrow MRICS and Judge Rai on 10 February 2025

Read the full decision in BS4 2BU_HAV/00HB/MNR/2024/0643_decision (https://assets.publishing.service.gov.uk/media/67e150180114b0b86e59f4cc/Room_2__167_Wells_Road__Decision.pdf) Read the summary reasons in BS4 2BU_HAV/00HB/MNR/2024/0643_reasons (https://assets.publishing.service.gov.uk/media/67e150424fed20c7f559f4d0/Room_2__167_Wells_Road__Summary_Reasons.pdf)