theodi/ndl-core-corpus huggingface dataset:
Abtec Building Technologies 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 Abtec Building Technologies 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 Abtec Building Technologies 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
- 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.
Inadmissibility – third country cases: caseworker guidance
Source: gov.uk (2025-06-27)

Immigration staff guidance on Immigration Rules 345A-D, relating to inadmissibility of asylum claims and the Home Office processes supporting those rules.

UK Visas and Immigration staff guidance aimed at:

the Third Country Unit (TCU)

those responsible for allocating confirmed or potential inadmissibility cases to the TCU

The guidance explains the processes for handling circumstances in which asylum claims must be treated as inadmissible. This is in accordance with Paragraph 345A of the Immigration Rules.
Immigration Advice Authority unveils new Customer Service Charter
Source: gov.uk (2025-07-01)

The charter sets out what you can expect from us and what we ask of you in return.

The Immigration Advice Authority (IAA) has launched a new Customer Service Charter, reinforcing its commitment to fair, professional, and accessible services. As the UK’s regulator for immigration advice, the IAA ensures that advisers meet high professional standards while providing clear guidance to the public. The charter outlines what individuals can expect when engaging with the IAA and also sets out the responsibilities expected of those using the IAA’s services and iterating with staff.

A key focus of the charter is efficient complaint handling, with a commitment to acknowledging complaints, conducting thorough investigations, and keeping individuals informed throughout the process. The charter highlights the IAA’s role in enforcing standards, taking action against unlawful practices, and promoting public trust in immigration services.

Transparency and accountability remain at the heart of the IAA’s mission. The organisation is dedicated to providing timely responses, publishing information about its policies and decisions, and continuously improving its services based on public feedback. The IAA encourages individuals to share their experiences and suggestions, reinforcing its commitment to a fair and supportive immigration advice system.

Download (https://www.gov.uk/government/publications/customer-service-charter) the Charter to learn more about its details and how to engage with the IAA.
UN Human Rights Council 59: UK Statement for the Special Rapporteur on Eritrea
Source: gov.uk (2025-06-16)

UK Statement for the Interactive Dialogue with the Special Rapporteur on Eritrea. Delivered by the UK's Human Rights Ambassador, Eleanor Sanders.

Thank you Mr President,

We thank the Special Rapporteur for his update and reiterate our ongoing support to his vital mandate. We remain concerned by Eritrea’s continued lack of engagement with the Special Rapporteur and minimal human rights scrutiny in the country.

During Eritrea’s Universal Periodic Review in May 2024, the UK welcomed progress made in promoting economic, social and cultural rights, including an improvement in higher education opportunities. But more still needs to be done to ensure that the rights of Eritreans are fully promoted and protected.

Meaningful change is urgently needed.

The system of national service needs a comprehensive evaluation to help stem the flow of young people leaving the country in search of freedoms and opportunities they cannot access in Eritrea.

Furthermore, those arbitrarily detained for political reasons, or for their religion or belief, must be released.

Special Rapporteur,

How can this Council further support your mandate, including by facilitating visits to the region?

Thank you.
VATRESNI2100 - Basic principles of the scheme: Who can buy goods under the scheme
Source: gov.uk (2025-12-05)


The scheme is available for visitors to Northern Ireland who are normally resident outside the EU (and NI). It is also available for entitled residents who have purchased goods in Northern Ireland and intend to emigrate from Northern Ireland and the EU with the goods within 3 months from the end of the month in which the goods were purchased. Travellers are required to demonstrate to the retailer that they are eligible to purchase goods under the VAT Retail Export Scheme.

Non-EU visitors

Non-EU visitors (including non-EU members of crews of ships and aircraft) must demonstrate that they live outside the EU. Appropriate documentation to demonstrate eligibility includes a passport, national ID card, or driving licence.

Visitors from Great Britain are non-EU visitors but special rules apply to sales made to them. See VATRESNI3050.

Students and migrant workers

Non-EU residents entering the UK to study or work in Northern Ireland are only eligible to buy goods under the retail export scheme before they return home provided they intend to remain outside the EU for at least 12 months.

Typically, this will be at the end of their studies or work contract. They must be able to prove their intention to remain outside the EU by producing, for example, a passport which includes a visa or entry permit indicating the length of stay permitted in the UK. Conversely, the presence of a return ticket and/or a permanent UK address can be indicators that the person is not eligible.

Entitled residents

EU or Northern Ireland residents who intend to permanently leave the EU/Northern Ireland (to a place outside the EU) for a minimum period of 12 months are also entitled to purchase goods under VAT retail export scheme. Evidence to support an intention to remain outside the EU/Northern Ireland may consist of overseas work permit, approved visa application or residency permit.
MGN 669 (M+F) Amendment 3 (asbestos) regulations 2010 as amended
Source: gov.uk (2025-10-30)

Guidance to interpret the Asbestos Regulations and subsequent amendment on legal responsibilities and duties of employers for the health and safety of workers.

Notice to all ship, yacht and fishing vessel owners, operators and managers and other employers of seafarers; masters, officers and seafarers on merchant ships, hovercraft and yachts; and skippers and crew of fishing vessels, small commercially operated vessels and yachts with paid crew whether operating at sea or on inland waters.

This notice should be read in conjunction with the Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Asbestos) Regulations 2010 as amended and the Merchant Shipping and Fishing Vessels (Health and Safety at Work) Regulations 1997 as amended, MGN 636 Amendment 4 (https://www.gov.uk/government/publications/mgn-636-mf-amendment-4-health-and-safety-at-work-regulations-1997) Merchant Shipping and Fishing Vessels (Health and Safety at Work) Regulations 1997 and MGN 587 (F) Amendment 1 (https://www.gov.uk/government/publications/mgn-587-f-amendment-1-ilo-health-and-safety-responsibilities) ILO Work in Fishing Convention (Health and Safety) Responsibilities of fishing vessel owners, managers and skippers.

This notice replaces MGN 429 (M+F), MGN 493 (M+F) and MGN 669 (M+F) Amendment 2.
Export day old chicks to Bangladesh: certificate 5532
Source: gov.uk (2025-07-25)

Apply online to export day old chicks to Bangladesh.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68836a37c02b468fa1ae0958/5532EHC-guidance.pdf).

Download a specimen certificate Export day old chicks to Bangladesh: EHC 5532 V2 (https://assets.publishing.service.gov.uk/media/5bc45a3740f0b6383f2e6893/5532EHC_V2.pdf) and supplementary page (https://assets.publishing.service.gov.uk/media/5bc45a6ce5274a361787adfd/5532SUP_V3_secured.pdf).

You must submit a Postcode Schedule (Live Animals) V3 (https://assets.publishing.service.gov.uk/media/634eba65e90e0731a20e02ab/Postcode_Schedule__Live_Animals__V3.xlsx) with your application.

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/5532EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68836a37c02b468fa1ae0958/5532EHC-guidance.pdf).

Download and fill in Export day old chicks to Bangladesh: EHC 5532 V2 (https://assets.publishing.service.gov.uk/media/5bc45a3740f0b6383f2e6893/5532EHC_V2.pdf) and supplementary page (https://assets.publishing.service.gov.uk/media/5bc45a6ce5274a361787adfd/5532SUP_V3_secured.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Miss L Emanus v Transport UK London Bus Ltd: 2304486/2023
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Miss L Emanus v Transport UK London Bus Ltd: 2304486/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67af36b8a75f02dffca29b6f/Mr_Lakaemi_Emanus_v_Transport_UK_London_Bus_Ltd_2304486-2023_Strike_out_Judgment.pdf).
Mrs E Mesaros v T Hussain - 1st and Last Gaming Events Ltd: 3300385/2025
Source: gov.uk (2025-04-23)

Employment Tribunal decision.

Read the full decision in Mrs E Mesaros v T Hussain - 1st and Last Gaming Events Ltd: 3300385/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/680785f3148a9969d2394e4e/Mrs_E_Mesaros_v_Tasib_Hussain_-_1st_and_Last_Gaming_Events_Ltd_3300385.2025_partial_Strike_Out_Judgment.pdf).
Air Chief Marshal Harv Smyth CB OBE DFC MA RAF
Source: gov.uk (2025-09-02)

Born and educated in Northern Ireland, Smyth joined the RAF in 1991 and spent 15 years as a frontline Harrier pilot and weapons instructor. He has flown hundreds of operational missions from both land bases and aircraft carriers. Smyth was promoted to Air Marshal (3*) in 2022 and appointed as the RAF’s Deputy Commander (Operations) becoming the UK Air and Space Commander in 2023, responsible for all RAF’s air and space operations globally. In April 2024 Smyth became the first RAF officer to hold the role of Deputy Chief of Defence Staff (Military Strategy and Operations - DCDS (MSO)), responsible for the provision of military advice to senior leadership across government, the development of UK military strategy and its integration with partners across government and allies, and the commissioning of UK military operations at home and across the globe. During this tour Smyth was a routine member of COBR and the National Security Council. Smyth is a Patron of the Jon Egging Trust (a charity supporting troubled teenagers) and an ambassador for the RAF Charitable Trust. Smyth is proud to be Honorary Colonel for the 2nd Battalion (Northern Ireland) Army Cadet Force, Senior Mentor to the Northern Ireland Universities’ Air Squadron (NIUAS), and Patron of the Ulster Aviation Society, Ireland’s sole military aircraft museum.

Born and educated in Northern Ireland, Smyth joined the RAF in 1991 and spent 15 years as a frontline Harrier pilot and weapons instructor. He has flown hundreds of operational missions from both land bases and aircraft carriers.

Smyth was promoted to Air Marshal (3*) in 2022 and appointed as the RAF’s Deputy Commander (Operations) becoming the UK Air and Space Commander in 2023, responsible for all RAF’s air and space operations globally.

In April 2024 Smyth became the first RAF officer to hold the role of Deputy Chief of Defence Staff (Military Strategy and Operations - DCDS (MSO)), responsible for the provision of military advice to senior leadership across government, the development of UK military strategy and its integration with partners across government and allies, and the commissioning of UK military operations at home and across the globe. During this tour Smyth was a routine member of COBR and the National Security Council.

Smyth is a Patron of the Jon Egging Trust (a charity supporting troubled teenagers) and an ambassador for the RAF Charitable Trust. Smyth is proud to be Honorary Colonel for the 2nd Battalion (Northern Ireland) Army Cadet Force, Senior Mentor to the Northern Ireland Universities’ Air Squadron (NIUAS), and Patron of the Ulster Aviation Society, Ireland’s sole military aircraft museum.
SALF413 - Enquiries into Tax Returns: interest, surcharges and penalties
Source: gov.uk (2025-10-10)


Interest is due, from the due date for the relevant tax year, and either surcharge or penalties may be sought in respect of the tax charged in a discovery assessment. For additional information on surcharge, including the years it applies to, please see EM4101 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em4101).
Ms S Brown v Chief Constable of Thames Valley Police: 3311001/2020 and 3302147/2022
Source: gov.uk (2025-01-23)

Employment Tribunal decision.

Read the full decision in Ms S Brown v Chief Constable of Thames Valley Police: 3311001/2020 and 3302147/2022 - Preliminary (https://assets.publishing.service.gov.uk/media/67910e5220bce57216a2f197/Ms_S_Brown_v_Chief_Constable_of_Thames_Valley_Police__3311001.2020__3302147.2020__PH_Judgment.pdf).
Nottingham City Council: Commissioners’ third report
Source: gov.uk (2025-11-21)

The Commissioners’ third report (August 2025) to the Secretary of State which sets out the progress of the intervention at Nottingham City Council.

The Commissioner’s third report (August 2025) notes the steady progress continuing to be made at Nottingham City Council, while highlighting key challenges ahead. The Commissioner team will reflect on what any future support could look like and will provide recommendations in their final scheduled report in December.
The UK fully supports the UN’s decision to pause humanitarian operations in Saada: UK statement at the UN Security Council
Source: gov.uk (2025-03-06)

Statement by Ambassador James Kariuki, UK Deputy Permanent Representative to the UN, at the UN Security Council meeting on Yemen.

First, the UK welcomes the Council’s strong and united condemnation of the ongoing detentions by the Houthis and the tragic death of a World Food Programme member of staff in Houthi captivity.

Continued Council unity sends a clear and unequivocal message to the Houthis that they must unconditionally and immediately release those detained.

We fully support the UN’s decision to pause humanitarian operations in Saada.

This pause is a direct consequence of the Houthi threat undermining the security and safety of aid workers.

Miss Ali and this morning’s press stakeout have again highlighted how this already dire humanitarian situation is exacerbated by climate change, intensifying existing issues such as water and food security.

Second, the Yemen Coast Guard’s announcement of their interdiction of a dhow containing advanced weapon components, reportedly destined for Hodeida port, is more evidence of a clear violation of the arms embargo contained in UNSC Resolution 2216.

We reiterate our call for all UN Member States to ensure full compliance with the arms embargo. In particular, we call for the Iranian Government to cease its destabilising activity in the region.

UNVIM remains critical to preventing the smuggling of illicit arms.

The UK calls on the international community to provide unwavering support to UNVIM and to ensure it has the funding necessary to fulfil its obligations.

We also continue to support Yemen’s Coast Guard as it looks to strengthen its capacities to protect Yemen’s maritime borders.

In partnership with the Government of Yemen, and international partners, we look forward to the launch of the Yemen Maritime Security Partnership later this year.

Finally, President, the UK remains committed to achieving lasting peace in Yemen and the broader region.

Ultimately, long-term stability and security in Yemen can only be achieved through a UN-led inclusive political settlement.

We will continue to give our full support of Special Envoy Grundberg in this effort.
SPE15520 - Common storage: re-export of common storage goods
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).

While common storage is primarily applicable when goods are removed to free circulation, it may also apply where goods are removed for re-export or to another customs procedure such as IP. As part of the authorisation process, you must ensure that controls are in place to prevent gains occurring due to under shipment of re-exports or the transfer of the incorrect amount of goods to the next procedure from duty suspended stock.

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.
Social care charging for local authorities: 2025 to 2026
Source: gov.uk (2025-02-03)

Information for local authorities on charging for care and support.

This document contains information for local authorities about the social care charging arrangements for 2025 to 2026. It includes details about:
- capital limits
- personal expenses allowance
- minimum income guarantee
- Savings Credit
This local authority circular has been published alongside the final local government finance settlement for 2025 to 2026 (https://www.gov.uk/government/collections/final-local-government-finance-settlement-england-2025-to-2026) to support local authorities in their financial planning.
The People and Nature Surveys for England
Source: gov.uk (2025-12-10)

The People and Nature Surveys for England gather evidence and trend data about people's  access, understanding and enjoyment of nature, and how it contributes to wellbeing.

This data contributes to the outcome indicator framework for the 25 Year Environment Plan (https://www.gov.uk/government/publications/25-year-environment-plan).

Read guidance about The People and Nature Surveys for England methodologies and how the data is used (https://www.gov.uk/guidance/people-and-nature-surveys-finding-and-using-the-data).

Contact information

If you have questions about The People and Nature Surveys for England, contact xxx@xxx.xx (mailto:xxx@xxx.xx).
Mr C Mallon v Highfield Professional Solutions Ltd: 1406261/2023
Source: gov.uk (2025-03-18)

Employment Tribunal decision.

Read the full decision in Mr C Mallon v Highfield Professional Solutions Ltd: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/677ffd11d119b34537665635/Mr_C_Mallon_v_Highfield_Professional_Solutions_Ltd___xx-xxxx-xxxx___Judgment___31.12.24_.pdf).

Read the full decision in Mr C Mallon v Highfield Professional Solutions Ltd: xx-xxxx-xxxx - Reconsideration (https://assets.publishing.service.gov.uk/media/67af549a2c594609b38ace0f/Mr_C_Mallon_-vs-_Highfield_Professional_Solutions_Ltd_-_xx-xxxx-xxxx_-_Reconsideration_Judgement.pdf).

Read the full decision in Mr C Mallon v Highfield Professional Solutions Ltd: xx-xxxx-xxxx - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67d92d079dc953ac3bfe938e/Mr_C_Mallon_-vs-_Highfield_Professional_Solutions_Limited_-_xx-xxxx-xxxx_-_Judgment.pdf).
Lyme disease test request form
Source: gov.uk (2025-11-28)

Form (P2) for Lyme disease test requests sent to the Rare and Imported Pathogens Laboratory (RIPL).

This form enables medical and health protection professionals to ask the UK Health Security Agency’s laboratory for confirmation of Lyme disease.

Send completed request forms with samples to:

Rare and imported pathogens laboratory (RIPL)

UK Health Security AgencyManor Farm RoadPorton DownWiltshireSP4 0JG

Email xxx@xxx.xx (mailto:xxx@xxx.xx%20)

Telephone xx-xxxx-xxxx (available 9am to 5pm, Monday to Friday)

DX address DX 6930400, Salisbury 92 SP

A previous version of this form (https://webarchive.nationalarchives.gov.uk/ukgwa/20230822003403/https://www.gov.uk/government/publications/lyme-disease-test-request-form) was published by Public Health England (PHE).
Academy trusts: findings from DfE's assurance work
Source: gov.uk (2025-09-17)

Findings from DfE's assurance work relating to the financial management and governance of the academies sector.

The Department for Education (DfE) is responsible for providing assurance in respect of the financial management and governance of the academies sector and academies’ use of public funds.

This report covers assurance work relating to the financial management and governance of the academies sector in 2024 to 2025. It highlights common issues to help the sector to improve the quality of financial governance.

It is for:
- academy trust accounting officers
- finance staff
- trustees
- auditors of academy trust accounts
You can find previous versions of this report in the The National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/20250903195332/https://www.gov.uk/government/publications/academy-trusts-themes-arising-from-esfas-assurance-work) under ‘Common themes arising from ESFA’s assurance work’ for the years:
- 2023 to 2024
- 2022 to 2023
- 2021 to 2022
TSEM3415 - Trust income and gains: vulnerable beneficiaries - overview of the special tax treatment
Source: gov.uk (2025-11-13)


Trustees may make a claim for special tax treatment for a tax year if the following conditions are satisfied:
- there is a beneficiary who falls within the definition of a vulnerable person (TSEM3420 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3420))
- the trustees hold property on ‘qualifying trusts’ (TSEM3430 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3430)) for that beneficiary and
- a vulnerable person election (TSEM3450 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3450)) has effect for all or part of that tax year.
Subject to TSEM3440 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3440), where there is more than one beneficiary, the property for the vulnerable person must be held in a specific fund or other part of the settled property for the benefit of that person. The income arising from property held on qualifying trusts is known as ‘qualifying trusts income’.

A vulnerable person election is made jointly by the trustees and the vulnerable person. A claim is made by the trustees alone for any year, from 2004-05, for which the election has effect. They do not have to make a claim for every year for which they are entitled to do so.

For income tax, where a valid claim has been made, the trustees are entitled to a deduction in terms of tax against the amount they would otherwise pay so that the final amount payable by them is based on the particular circumstances of the vulnerable person.

The trustees therefore calculate what their tax liability on the qualifying trusts income would be in the absence of a claim for special treatment, and then what the vulnerable person’s tax liability would be on the qualifying trusts income if that income were to have arisen directly to the vulnerable beneficiary, taking into account the vulnerable beneficiarys other income, capital gains and certain allowances.

The trustees then claim the difference between these two figures as a deduction from their own income tax liability. The tax on income and deemed income determined in accordance with the vulnerable beneficiaries rules enters the tax pool (see TSEM3020 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3020)).

See CG35500c (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg35500c), for the effects of making a claim in respect of CGT. In brief the trustees and beneficiary are treated as if the chargeable gains had arisen to the latter, and self assess accordingly. The beneficiary can then reclaim the tax back from the trustees.
Seafarers and National Insurance: enquiries
Source: gov.uk (2025-05-14)

Call or write to HMRC with National Insurance enquiries if you are working on a ship or offshore in the oil and gas industry.

Email

Email HMRC about National Insurance if you’re a seafarer: xxx@xxx.xx (mailto:xxx@xxx.xx)

You can email HMRC:
- if you have a question about National Insurance and working offshore
- to send information for a Mariner’s National Insurance questionnaire you have already completed
Phone

Check your National Insurance liability if you’re resident in the UK

Phone HMRC if you’re a mariner or seafarer to:
- check if you’re liable to pay National Insurance
- check you’re paying the correct amount of National Insurance
- get advice on making voluntary National Insurance contributions
- check the status of your employer
- claim a refund of National Insurance
Telephone: xx-xxxx-xxxx

Outside UK: xx-xxxx-xxxx

Opening times: Monday to Friday: 8am to 4pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Check your National Insurance liability if you’re not a UK resident

Call HMRC to check your National Insurance liability if you’re a resident of another country, your employer makes National Insurance contributions on your behalf and you work:
- for, or are paid by, a company based in the UK
- on a ship registered in the UK or Isle of Man
- in UK inshore waters
- on a ship engaged in exploration or exploitation of oil or gas in the designated UK sector of the Continental Shelf
Telephone: xx-xxxx-xxxx

Textphone: xx-xxxx-xxxx

Outside UK: xx-xxxx-xxxx

Opening times: Monday to Friday: 8am to 4pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Find out about call charges (https://www.gov.uk/call-charges)

Post

Write to HMRC if you have a question about National Insurance and work:
- on a ship
- offshore in the oil and gas industry in the designated UK sector of the Continental Shelf
You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).

NIC & EOHM Revenue and CustomsBX9 1ANUnited Kingdom

Related content

Guidance
- Tax and National Insurance for oil and gas workers (https://www.gov.uk/guidance/tax-and-national-insurance-for-oil-and-gas-workers)
- Seafarers Earnings Deduction: tax relief if you work on a ship (https://www.gov.uk/guidance/seafarers-earnings-deduction-tax-relief-if-you-work-on-a-ship)
HMRC contacts
- Seafarers and Income Tax: enquiries (https://www.gov.uk/find-hmrc-contacts/seafarers-and-income-tax-enquiries)
- Non-UK residents: payment enquiries (https://www.gov.uk/find-hmrc-contacts/non-uk-residents-payment)
Backing your business: our plan for small and medium-sized businesses
Source: gov.uk (2025-08-01)

Strategy setting out a long-term plan for government support for small and medium-sized businesses.

Backing your business: our plan for small and medium-sized businesses sets out a long-term direction for the government’s support for smaller firms. It places their growth and productivity potential at its core, while improving the operating environment to start and run a business.

We will make the UK the best place to start and grow a business, with a culture that supports businesses in every community and high street.
J A Leon Lopez v Clockworks Steakhouse Ltd: 6017184/2025
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in J A Leon Lopez v Clockworks Steakhouse Ltd: 6017184/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6926efcba245b0985f0340b0/J_A_Leon_Lopez_v_Clockworks_Steakhouse_Ltd_-_6017184_2025_-_Judgment.pdf).
Dangerous driver who killed passenger has sentence increased following intervention by Solicitor General
Source: gov.uk (2025-04-17)

A dangerous driver who killed a teenage passenger and hospitalised another after driving at double the speed limit has had his sentence increased after Solicitor General Lucy Rigby KC MP intervened.

Adam Ali, 20, from Manchester, has had his sentence increased by more than two years by the Court of Appeal after it was referred under the Unduly Lenient Sentence Scheme.

The court heard that on the evening of 15 October 2022, Ali drove dangerously with three passengers in the car having passed his test a few months earlier.

Ali drove through a residential area in wet conditions, in excess of 60mph in an area with a 30mph speed limit. However, he lost control of the car and smashed it into a lamp post.

Ben Burbridge, a 16-year-old passenger in the back of the car, was pronounced dead at the scene after suffering catastrophic brain injuries.

Justin Saidi, who was 17 at the time, was hospitalised after he suffered multiple injuries including a collapsed lung, bleeding between his lung and ribcage and fractured ribs and shoulders.

The court heard that Ali had previously been caught speeding and misusing his car horn, and the fatal accident occurred while he was waiting for his speed awareness course to start.

While awaiting trial, Ali was caught speeding on two further occasions and later caused another road accident while banned from driving – all while inhaling a nitrous oxide canister at the wheel.

The Solicitor General Lucy Rigby KC MP said:

Ben Burbridge was only 16 years old when he died and he had his whole future ahead of him. His life was tragically cut short by Adam Ali’s dangerous driving.

I welcome the court’s decision to increase Ali’s sentence following my referral. This government is committed to ensuring those who drive dangerously are punished appropriately.

On 27 January 2025, Adam Ali was sentenced to 4 years detention for one count of death by dangerous driving and another for causing serious injury by dangerous driving.

On 15 April 2025, this sentence was quashed and substituted with a new sentence of 6 years and 4 months detention after it was referred to the Court of Appeal under the Unduly Lenient Sentence Scheme.
Adopting green choices and behaviours
Source: gov.uk (2025-07-09)

Science advice note: How best do we encourage and enable individuals to adopt green choices and behaviours that will reduce emissions?

This note summarises an expert roundtable held in January 2025, discussing how best do we encourage and enable individuals to adopt green choices and behaviours that will reduce emissions.

Rapid projects support government departments to understand the scientific evidence underpinning a policy issue or area by convening academic, industry and government experts at a single roundtable. These summary meeting notes seek to provide accessible science advice for policymakers. They represent the combined views of roundtable participants at the time of the discussion and are not statements of government policy.
Ms H Stone v NHS Shared Business Services Ltd: 6016463/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Ms H Stone v NHS Shared Business Services Ltd: 6016463/2024 - Judgment (https://assets.publishing.service.gov.uk/media/690b42f1b04a520c505184d0/Ms_H_Stone_v_NHS_Shared_Business_Services_Ltd_-_6016463.2024.pdf).
Razor Thorn Security 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 Razor Thorn Security 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 Razor Thorn Security 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.
Provide partnership details when you register for VAT
Source: gov.uk (2025-10-06)

Use form VAT2 to provide details of partners when you register a partnership for VAT.

You can provide details of up to 10 partners when you register for VAT (https://www.gov.uk/register-for-vat) by uploading the VAT2 form when you register as a partnership.

Related guidance

Check the register for VAT (https://www.gov.uk/register-for-vat) guidance to find out:
- how to register for VAT and when
- how to tell HMRC if you’ve moved or if your business circumstances have changed
- which changes may mean you need to cancel your registration
- how to transfer your registration
- how to register for VAT in EU countries
- how to sell or move goods between Northern Ireland and the EU
T Terzan v Two Doors One T Ltd: 6005445/2024
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in T Terzan v Two Doors One T Ltd: 6005445/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6784f2fdf029f40e508816ca/Mr_T_Terzan_-v-_Two_Doors_One_T_Ltd_-_6005445_2024_-_Judgment.pdf).
Eden Square, 5 Golden Way & 12 Flixton Road, Manchester, M41 5ND : MAN/00BN/LDC/2024/0010
Source: gov.uk (2025-06-10)

Northern Region Judge Dobson-Mason and Tribunal Member Mrs Bissett sitting on 18 March 2025

Read the full decision in Eden Square, 5 Golden Way & 12 Flixton Road, Manchester, M41 5ND : MAN/00BN/LDC/2024/0010 (https://assets.publishing.service.gov.uk/media/68347e9ab33f68eaba953a88/Eden_Square__5_Golden_Way___12_Flixton_Road__Manchester__M41_5ND.pdf)
Landbuild 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 Landbuild 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 Landbuild 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
We also pledge the following:

-Working with CTP in order to establish a tailored employment pathway for service leavers

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.
CoreHaus
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 CoreHaus 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 CoreHaus 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
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.
Mrs S Moore v Kent County Council: 2304169/2020
Source: gov.uk (2025-08-15)

Employment Tribunal decision.

Read the full decision in Mrs S Moore v Kent County Council: 2304169/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/689de6401fedc616bb1339d7/Mrs_S_Moore_v_Kent_County_Council_2304169-2020_so_jud_pub.pdf).