theodi/ndl-core-corpus huggingface dataset:
Training Personified
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 Training Personified 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 Training Personified 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
- Discounts
We also pledge the following:

-working with the Career Transition Partnership (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.
Mr V Bireescu v Beer Hopper Company Ltd: 6004869/2024
Source: gov.uk (2025-01-02)

Employment Tribunal decision.

Read the full decision in Mr V Bireescu v Beer Hopper Company Ltd: 6004869/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6774235b6c34906cc84c945e/Mr_V_Bireescu_v_Beer_Hopper_Company_Limited_6004869-2024_Judgment.pdf).
Community Ventures (Middlesbrough) 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 Community Ventures (Middlesbrough) 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 Community Ventures (Middlesbrough) 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.
Mr T S Kumar v Ashtons Hospital Pharmacy Services Ltd: 2301610/2024
Source: gov.uk (2025-04-15)

Employment Tribunal decision.

Read the full decision in Mr T S Kumar v Ashtons Hospital Pharmacy Services Ltd: 2301610/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67f64d2fe3c60873d6c90d96/Mr_T_Sathees_Kumar_v_Ashtons_Hospital_Pharmacy_Services_Limited_2301610-2024_dismissal_judgment_xx-xxxx-xxxx.pdf).
Zeus Engineering 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 Zeus Engineering 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 Zeus Engineering Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Sulzer UK 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 Sulzer UK 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 Sulzer UK 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
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.
Ravensthorpe railway station closure
Source: gov.uk (2025-09-16)

Seeks views on Network Rail's proposal to close Ravensthorpe railway station.

Network Rail (NR) is proposing to close the railway station at Ravensthorpe, West Yorkshire on or after 28 September 2025.

NR has developed plans for a new Ravensthorpe station, located 200 metres west of the existing Ravensthorpe station, as part of the Transpennine Route Upgrade (TRU).

The new station is planned to open in summer 2028.

This consultation invites comments on the Network Rail proposal to close the current station.

Network Rail has taken account of the Department for Transport’s (DfT) railways closures guidance (https://www.gov.uk/government/publications/railway-closures-guidance).
Make Work Pay: trade union right of access
Source: gov.uk (2025-10-23)

We're consulting on how the new legal framework for trade unions’ right of access into workplaces should work in practice. We're seeking views on the practical and operational details of the framework.

The Employment Rights Bill will introduce a new framework for trade unions to access workplaces physically, and to communicate with workers in person or digitally.

This includes details on:
- how unions will request access
- how employers respond
- factors the Central Arbitration Committee (CAC) will take into account when determining whether access should be granted and on what terms
- how the CAC is to come to decisions on the values of fines issued for breaches of access agreements
This consultation invites views from trade unions, employers, workers, and members of the public who are likely to be affected by this new framework.
Vaccine update: issue 353, December 2024, end of year special
Source: gov.uk (2025-01-07)

Latest developments in vaccines, vaccination policies and procedures for immunisation practitioners.

This issue includes:
- end of year thanks
- measles: a year in review
- NIN save the date
- details of Christmas and New Year deliveries via Immform
- routine and non-routine vaccine supply
A PDF version (https://find-public-health-resources.service.gov.uk/Vaccine%20update%20issue%20353%2C%20December%202024%3A%20end%20of%20year%20special/VU353) is available to download.
Global Coalition on Telecommunications: Open RAN certification principles
Source: gov.uk (2025-01-16)

Voluntary principles to support the creation of an industry-led certification programme for Open Radio Access Network (RAN) products.

The UK, Australia, Canada, Japan and United States of America, as the Global Coalition on Telecommunications (GCOT), have published voluntary principles aimed at supporting the creation of an industry-led certification programme for Open RAN products.

Open RAN aims to increase the number of market entrants in telecoms supply chains, but there are currently barriers preventing widespread deployment.

GCOT members will not develop the certification programme. Instead, these principles set a framework for how the industry could create it.
Mr M G Beckerleg v SSS Management Services Ltd: 6007683/2024
Source: gov.uk (2025-09-08)

Employment Tribunal decision.

Read the full decision in Mr M G Beckerleg v SSS Management Services Ltd: 6007683/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68b94fde11b4ded2da19fdd7/Mr_Michael_Grant_Beckerleg_-vs-_SSS_Management_Services_Limited_-_Judgment.pdf).
Lifelong Learning Entitlement: tuition fee limits
Source: gov.uk (2025-07-09)

Explains how the tuition fee limits at colleges and universities will work as part of the Lifelong Learning Entitlement.

This guidance explains how the tuition fee limits at college and universities will change when the Lifelong Learning Entitlement (LLE) launches.

An overview of the Lifelong Learning Entitlement (https://www.gov.uk/government/publications/lifelong-learning-entitlement-lle-overview) is available.
Mr H Shah v Promise Care Services Ltd: 3201059/2023
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Mr H Shah v Promise Care Services Ltd: 3201059/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6543b3a21f1a600010360cdb/Mr_H_Shah_-v-_Promise_Care_Services_Limited_-_3201059_2023_-_Judgment.pdf).

Read the full decision in Mr H Shah v Promise Care Services Ltd: 3201059/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/684fda2abd35d2f88bcba38e/Mr_H_Shah_v_Promise_Care_Services_Ltd_-_3201059_2023_-_Judgment.pdf).
VATREVCON35200 - How the construction reverse charge works: Schemes: Cash Accounting Scheme
Source: gov.uk (2025-04-02)


Businesses using the cash accounting scheme (see VCAS (https://www.gov.uk/hmrc-internal-manuals/vat-cash-accounting-scheme)) should exclude sales and purchases that the reverse charge applies to from the scheme. These supplies should be accounted for under the reverse charge provisions.

But if a business buys goods and services that the reverse charge applies to and sells them on in such a way that the reverse charge does not apply (e.g. as an intermediary, see VATREVCON33300 (https://www.gov.uk/hmrc-internal-manuals/vat-reverse-charge-for-building-and-construction-services-manual/vatrevcon33000)), then the onward sale should be dealt with under the cash accounting scheme.
Provider data self-assessment toolkit (PDSAT)
Source: gov.uk (2025-08-12)

A tool and user guides to help further education (FE) providers submit accurate and complete individualised learner record (ILR) data returns.

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

This guidance is for:

FE providers that are required to maintain ILR data and ensure it is complete and accurate, which include:
- colleges
- independent training providers
- higher education providers
- employer-providers
- other organisations
organisations that deliver funding audits and other reviews, which include:
- DfE
- accountancy firms
- external and internal auditors
PDSAT Online (https://pdsat.co.uk/) is a tool developed by a supplier to aid the analysis of learner and learning delivery data. It interrogates ILR data and produces reports, allowing providers to identify and investigate potential anomalies. A guide for how to use PDSAT Online is available on the supplier’s website.

It is a provider’s responsibility to put in place processes that ensure they return timely, complete and accurate data in their ILRs. We encourage providers to use PDSAT to regularly check their ILR data, reducing the risk of overclaiming funds from the Department for Education (DfE) that then need to be repaid.

To use PDSAT Online, providers need to register their organisation (https://pdsat.co.uk/org/tnc).

A desktop version of PDSAT (http://dsat.kpmg.co.uk.s3.amazonaws.com/v17Deployment/setup.exe) is available for funding years 2016 to 2017 through to 2021 to 2022.

The ‘Reviewing PDSAT reports: user guide’ is for providers and the organisations reviewing their ILR data. User guides for the funding years 2020 to 2021, 2021 to 2022, 2022 to 2023 and 2023 to 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20240910213923/https://www.gov.uk/government/publications/ilr-data-provider-data-self-assessment-toolkit-pdsat) are available in the National Archives.

The ‘Overview of PDSAT reports by type’ provides a categorised summary of all available PDSAT reports, to help users understand the purpose and potential impact of reports that are most likely to identify issues or funding errors.

For any queries, email the PDSAT helpdesk xxx@xxx.xx (mailto:xxx@xxx.xx).
Mr L Arendarski v LDNCHAUFFEUR Ltd: 2304011/2022
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in Mr L Arendarski v LDNCHAUFFEUR Ltd: 2304011/2022 - Judgment (https://assets.publishing.service.gov.uk/media/6878cfcf7ea20916863638c7/Mr_L_Arendarski_v_LDNCHAUFFEUR_LTD_2304011-2022_Judgement_11-07-2025.pdf).

Read the full decision in Mr L Arendarski v LDNCHAUFFEUR Ltd: 2304011/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/69319eb35b5198836f3040a2/Mr_Lukasz_Arendarski_v_LDNChauffeur_Ltd_2304011-2022_Reconsideration_Judgment.pdf).
Cleanestry Services 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 Cleanestry Services 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 Cleanestry Services 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.
Sunderland GP Alliance
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 Sunderland GP Alliance 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 Sunderland GP Alliance 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
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.
Integrated Settlement funds for 2025 to 2026
Source: gov.uk (2025-04-08)

Details of Integrated Settlements for 2025 to 2026

These tables set out the funds in scope of the Integrated Settlement for Greater Manchester Combined Authority and West Midlands Combined Authority for the 2025 to 2026 financial year, and the associated funding totals.
Natta Building Company 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 Natta Building Company 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 Natta Building Company 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 Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
British Embassy Tel Aviv
Source: gov.uk (2025-12-10)

The British Embassy in Israel maintains and develops relations between the UK and Israel.

We promote Britain’s security, prosperity and well-being, and regional peace, through partnership with Israel. We deal with political, commercial, security and economic questions of interest to the UK and Israel and provide consular assistance to British nationals in Israel.

Holiday Closure Notice

Please note that the Embassy will be closed on the following days: Thursday 25th December for Christmas Day, Friday 26th December for Boxing Day, and Thursday 1 January for New Year’s Day.

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:
- ill, injured, or involved in a crime
- with a British person who’s died
Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/israel/british-embassy-tel-aviv)

In the event of an emergency or crisis, call us 24/7:

In Israel call xx-xxxx-xxxx

In the UK call xx-xxxx-xxxx

View FCDO travel advice for Israel and Palestine (https://www.gov.uk/foreign-travel-advice/israel).

Find out more on our UK and Israel news page (http://www.gov.uk/world/israel/news). We provide services to British nationals living in and visiting Israel. You can access UK government services while in Israel (https://www.gov.uk/world/israel).

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document).

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizen)

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (#contact-us).

Other consular services

Notarial and documentary services

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Ganaxolone: ACMD advice
Source: gov.uk (2025-08-12)

Letter from the Advisory Council on the Misuse of Drugs (ACMD) to the Minister for Policing and Crime Prevention, about the consideration of ganaxolone.

Ganaxolone is approved for marketing in the UK for the treatment of CDKL5, a rare epileptic seizure disorder. This letter provides advice on whether ganaxolone warrants control under the Misuse of Drugs Act 1971.
UK public health antimicrobial resistance alerts (ARAs)
Source: gov.uk (2025-05-21)

Antimicrobial resistance alerts (ARAs) inform microbiologists of emerging antimicrobial-resistant micro-organisms that could spread in the UK health service.

The issuing of an antimicrobial resistance alert (ARA) means that enhanced microbiological surveillance should be instigated and that, whenever there is a suspicion that a resistant strain may be circulating, isolates should be sent to the appropriate UK Health Security (UKHSA) reference laboratory for testing. Specific infection control measures may also be recommended.

Proposals for ARAs may be put forward by any interested party. Proposals should be addressed to the standing committee co-chairs via xxx@xxx.xx (mailto:xxx@xxx.xx)

Where proposals are based on surveillance data, an appropriate reference unit will need to confirm the resistance of relevant isolates.

The standing committee co-chairs will initially review proposals and, if deemed of sufficient public health impact, convene a standing committee teleconference to consider whether an alert is needed.

Further information

Further details on referring bacterial isolates to UKHSA can be found at:

AMRHAI reference unit: reference and diagnostic services (https://www.gov.uk/guidance/amrhai-reference-unit-reference-and-diagnostic-services)

Sexually transmitted infections reference laboratory (STIRL): Clinical reference and surveillance services (https://www.gov.uk/guidance/sexually-transmitted-infections-reference-laboratory-stirl-clinical-reference-and-surveillance-services)

GBRU: reference and diagnostic services (https://www.gov.uk/guidance/gbru-reference-and-diagnostic-services)
Logistics Support Network 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 Logistics Support Network 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 Logistics Support Network 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.
MTT21120 - Calculating the effective tax rate: Adjusted profits: Intra-group transactions
Source: gov.uk (2025-08-14)


Income, expenses, gains and losses arising from transactions between a member and other members of its group must be reflected in the adjusted profits, in accordance with section 139 of Finance (No.2) Act 2023.

However, such amounts are not to be reflected in the adjusted profits of a member if:
- an amount is recognised outside of the profit and loss account in the underlying profits of that member (see MTT21010 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt21010)), or
- an election to exclude intra-group transactions is applicable to that member (see below).
Election under section 164 to exclude intra-group transactions

A group may elect that, when determining the adjusted profits, members that are located in the same territory and are included in a tax consolidation group are to apply the consolidated accounting treatment of the ultimate parent to eliminate income, expenses, gains and losses arising from transactions between those members.

For each period to which the election applies:
- the underlying profits of those members are to be adjusted to eliminate such items, and
- for the first accounting period for which the election has effect, the underlying profits must be further adjusted so as to ensure that the election does not give rise to duplications or omissions of items of income, expenses, gains or losses.
This is a long term election. See MTT52200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt52200) for guidance on elections.

Revocation of an election

Where an election is revoked, the underlying profits must be adjusted for the first accounting period in which the election does not apply, so as to ensure that the revocation does not give rise to duplications or omissions of items of income, expenses, gains or losses.

Tax consolidation group

Members in a territory are included in a ‘tax consolidation group’ if their income, expenses, gains or losses may, as a result of a connection between the members, be (for tax purposes):
- aggregated,
- surrendered to each other, or
- otherwise shared or transferred between them.
Report on the proposed subsidy to Besson Street LLP by Lewisham London Borough Council
Source: gov.uk (2025-07-10)

The Subsidy Advice Unit (SAU) has published its report prepared in response to a request from Lewisham London Borough Council (Lewisham Council) concerning its proposed subsidy to Besson Street LLP.

The SAU has published its report providing advice to Lewisham Council concerning the proposed subsidy to Besson Street LLP.

The report includes the SAU’s evaluation of Lewisham Council’s assessment of compliance of its proposed subsidy with the requirements set out in the Subsidy Control Act 2022.

For more information visit the referral of the proposed subsidy to Besson Street LLP by Lewisham London Borough Council (https://www.gov.uk/cma-cases/referral-of-the-proposed-subsidy-to-besson-street-llp-by-lewisham-london-borough-council) case page.
Evolution (Electronic Security Systems) 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 Evolution (Electronic Security Systems) 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 Evolution (Electronic Security Systems) 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
We also pledge the following:

-Working with the 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.
Lorcan O’Connor
Source: gov.uk (2025-11-03)

Lorcan O’Connor, founder and former leader of the  Insolvency Service of Ireland (ISI) , joined the Insolvency Service’s Board as non-executive member on 2 April 2024, and was inducted on 2 May.  Lorcan led the Insolvency Service of Ireland between 2012 and 2019.  The ISI is responsible for administering bankruptcy cases in Ireland, and regulates personal insolvency practitioners.    He is a chartered accountant, and currently the Group Chief Executive Officer of  CIE , Ireland’s largest public transport operator.  Lorcan has extensive experience across different sectors within debt and business restructuring and corporate insolvency, including 15 years at Deloitte Restructuring Services, along with previous corporate governance and board experience.   Under Lorcan’s leadership, the Insolvency Service of Ireland introduced innovate alternatives to bankruptcy, based largely outside of the Courts system.

Lorcan O’Connor, founder and former leader of the Insolvency Service of Ireland (ISI) (https://www.gov.ie/en/organisation/32f6d-insolvency-service-of-ireland/), joined the Insolvency Service’s Board as non-executive member on 2 April 2024, and was inducted on 2 May.

Lorcan led the Insolvency Service of Ireland between 2012 and 2019. The ISI is responsible for administering bankruptcy cases in Ireland, and regulates personal insolvency practitioners.

He is a chartered accountant, and currently the Group Chief Executive Officer of CIE (https://www.cie.ie/en-ie/), Ireland’s largest public transport operator.

Lorcan has extensive experience across different sectors within debt and business restructuring and corporate insolvency, including 15 years at Deloitte Restructuring Services, along with previous corporate governance and board experience.

Under Lorcan’s leadership, the Insolvency Service of Ireland introduced innovate alternatives to bankruptcy, based largely outside of the Courts system.
EXPP8280 - Guidance on other procedures: manifests
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

It is a legal requirement for information to be provided to Customs about exports loaded on the export means of transport.

After export goods have been loaded the operators of the ship or aircraft (or their agents) as part of the outward clearance arrangements must, on request, provide Customs with a list of goods on board the export means of transport.

The document listing the loaded goods is termed the manifest.

The information that must be shown on the manifest is set out below.

Following the introduction of Safety and Security regulations the carrier will notify 3rd countries of security data in advance of sailing.

Non container traffic

Goods exported by ship

The ship's manifest must contain the following information for each consignment:
- the name of the consignor, or forwarding agent or shipper
- the marks and numbers of the packages
- the number and type of packages, or quantity for bulk goods
- a description of the goods
- Safety and Security data.
Ship's manifest must be presented to Customs within 14 days of date of departure of the vessel except where local arrangements apply.

Goods exported by aircraft

Except for the airlines using computerised freight inventory systems approved by Customs aircraft manifests must show, for each consignment, the required particulars on Form C257. The manifest must be presented to Customs when applying for outward clearance for the aircraft.

Container traffic

For goods exported in containers, the ship or aircraft manifest must show:
- the identifying number of the container, and
- the name(s) of the operator(s) of the container.
For each consignment in the container the vehicle container manifest must give the information called for under Non container traffic - Goods exported by ship.