theodi/ndl-core-corpus huggingface dataset:
SPE15715 - Discharge of the customs warehousing procedure: ships stores
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Note: This manual is under review and is likely to be withdrawn.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).

The following procedures should be used for ships stores removed from a customs warehouse:

For UK deliveries (ship berthed in UK)

Ship's master places stores request on commercial documentation bearing a declaration that the ship is entitled to duty free ships stores.

The customs warehouse must hold the following documentation:

Despatch note with additional copies, one for lodging with Supervising Office in advance of despatch, two copies to travel with the goods after which one is returned to the warehouse with certificate of receipt and one copy for the warehouse records. The despatch note must contain data required by HMRC.

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.
CG76721 - Wasting assets: chattels: CGT exemption
Source: gov.uk (2025-01-15)


TCGA92/S44(1)(c) and (d)

The predictable life of any chattel (tangible moveable property) is the useful life of the chattel taking account of the purpose for which the person making the disposal acquired it.

There are special rules for:
- All animals are treated as wasting assets, whether or not they are mature when they are acquired.
- All plant and machinery is always regarded as having a predictable life of less than fifty years. Such items will always be wasting assets. This rule applies no matter what the actual life of the item of plant or machinery proves to be. Where, however, the item has been used in a business, you may need to look at the special rules where capital allowances are involved. CG15400+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15400p) tell you about these.
The words 'plant' and 'machinery' are not defined in TCGA92, so we give them their normal meanings.

PLANT has the same general meaning as it has for Capital Allowances, but Chapter 3 Part 2 CAA01 does not apply for Capital Gains Tax.

MACHINERY includes any machine or its parts, mechanism or works. A machine is any apparatus which applies mechanical power.

If the predictable life of any chattel is fifty years or less, so that it is treated as a wasting asset, it is exempt from Capital Gains Tax unless:
- capital allowances were or could have been claimed on it (see CG15400+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15400p)), or
- section 45(3B) applies (see CG76722a (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg76722)).
It should be noted that where a chattel which is a wasting asset is disposed of at a loss, that loss is only allowable if:
- capital allowances were, or could have been, claimed, or
- section 45(3B) applies.
There are special rules where losses and capital allowances are both involved. CG15400+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15400p) tell you about these.
Product Safety Report: White and Green Stroller (2505-0072)
Source: gov.uk (2025-05-23)

Product Safety Report for White and Green Stroller presenting an asphyxiation risk.

Summary

Product: White and Green Stroller

Hazard: This product presents an asphyxiation risk due to the lack of appropriate warnings and safety information.

Corrective action: The import has been rejected at the border.

Product information

Hazard

The product presents a high risk of asphyxiation due to the lack of warnings, instructions and safety information. Without access to this information, a parent or carer could place the baby in the product in an upright position. If the baby fell asleep, their head could drop forwards, restricting airflow to the lungs and potentially causing positional asphyxia.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2505-0072

Notified by: Local Authority Trading Standards
Ms J Maciel v Crouchers Hotel Ltd and Others: 6004507/2025
Source: gov.uk (2025-12-10)

Employment Tribunal decision.

Read the full decision in Ms J Maciel v Crouchers Hotel Ltd and Others: 6004507/2025 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/6937fd65cfacd5e888491c37/Ms_J_Maciel_v_Crouchers_Hotel_Ltd___2_Others_-_6004507.2025___Judgment___11.11.25.pdf).
Cabinet Office prompt payment data
Source: gov.uk (2025-07-17)

This page provides information on Cabinet Office prompt payment for its invoices.

From 1 April 2015 all central government departments, including their executive agencies and non departmental public bodies, are required to report on their prompt payment performance. They must publish the percentage of their invoices paid within 5 days and within 30 days, on a quarterly basis.

This is the data for the Cabinet Office.

See also Crown Commercial Service prompt payment data (https://www.gov.uk/government/publications/crown-commercial-service-prompt-payment-data).

Read the Procurement Policy Note 05/15 on prompt payment and reporting performance (https://www.gov.uk/government/publications/procurement-policy-note-0515-prompt-payment-and-performance-reporting).
1-6 Manor Court, High Street, Southgate, London N14 6NG (Flats 2 and 5 only): LON/00AK/LVT/2024/0008
Source: gov.uk (2025-01-08)

Residential Property Tribunal Decision of Judge Tagliavini on17 December 2024

Read the full decision in 1-6 Manor Court, High Street, Southgate, London N14 6NG (Flats 2 and 5 only): LON/00AK/LVT/2024/0008 (https://assets.publishing.service.gov.uk/media/6765597ecdb5e64b69e30934/241217_J_Tagliavini_Decision_Flat_1-6_Manor_Court.pdf).
Deliberately targeting humanitarian workers and assets is a gross violation of IHL: UK statement to the OSCE
Source: gov.uk (2025-10-22)

Politico-Military Counsellor Ankur Narayan condemns attack on UN humanitarian convoy in Ukraine, which the UN has attributed to Russia, and calls on Russia to ensure its compliance with international law.

Thank you, Madam Chair. This week, we must address yet another attack by the Russian Federation, which the UN alleges to be a violation of international humanitarian law.

On 14 October, a clearly marked United Nations humanitarian convoy was delivering life-saving aid to the frontline town of Bilozerka in Kherson region. According to the UN Humanitarian Coordinator for Ukraine, Matthias Schmale, the convoy “came under attack by the Armed Forces of the Russian Federation”.

Madam Chair, with your permission I would like to show the room a short video that the UN Office for the Coordination of Humanitarian Affairs (OCHA) posted after the attack.

Link to video (https://x.com/OCHA_Ukraine/status/1978067956677386253)

The convoy of four trucks was from the UN Office for the Coordination of Humanitarian Affairs, the World Food Programme, and UNFPA. They were delivering essential supplies to civilians who are unable to relocate and who rely on humanitarian assistance for their survival. Fortunately, the humanitarian workers were not injured, but two trucks were damaged and set on fire.

The UN Humanitarian Coordinator for Ukraine, Schmale, also added: “Such attacks are utterly unacceptable. Aid workers are protected by international humanitarian law and should never be attacked.”

The Executive Director of the World Food Programme, Cindy McCain, added: “Humanitarian workers, vehicles and cargo are not a target. Anytime, anywhere.”

Madam Chair, let us be clear: deliberately targeting humanitarian workers and assets would be a gross violation of international humanitarian law. This attack on the convoy may amount to a war crime under the Geneva Conventions and customary international law. The Geneva Conventions protect humanitarian workers by establishing that they cannot be targeted and must be allowed safe passage to deliver aid during armed conflict. The Rome Statute of the International Criminal Court codifies intentional directing of attacks on humanitarian personnel as war crimes.

The OSCE Code of Conduct on Politico-Military Aspects of Security, now in its 30th year, is unambiguous. Paragraphs 30, 31, and 34 compel all participating States—including Russia—to ensure their armed and security forces comply fully with international law, including international humanitarian law.

The Russian delegate has previously stated in this room that Russia is compliant with international law and “takes care” of civilians. If that is the case, how is this attack on humanitarian workers and supplies compliant with international law?

The UK once again urges the Russian Federation to end its illegal war, to allow unimpeded humanitarian access and to ensure against any attacks on humanitarian missions – in short to come into full compliance with international law. Thank you, Madam Chair.
Hexegic 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 Hexegic 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 Hexegic Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
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.
AAIB investigation to Tekever AR5 Evolution MK 2.3, G-TEKG
Source: gov.uk (2025-12-11)

Loss of ground control station power, Lydd (London Ashford) Airport, 14 February 2025

During a UAS operation, power was lost to the Command Unit (CU) used to control the flight. The aircraft was reported to have had an active transponder and so was visible to ATC throughout. It flew in a holding pattern until emergency flight communications were established and was then flown back to the base of operation.

The power loss was attributed to isolation of the Uninterruptible Power Supply (UPS) when a laptop was disconnected from the power network in the CU. The combination of limited UPS endurance and sub-optimal cable labelling and schematics led to the loss of link to the aircraft for a period before sufficient control was restored to return the aircraft back to base.

Following an internal investigation, the operator has made improvements to internal procedures, wiring schematics and labelling, and has upgraded the UPS endurance.

Download the report:

Tekever AR5 Evolution MK 2.3, G-TEKG 12-25 (https://assets.publishing.service.gov.uk/media/69383d1c5cc812f50aa41e77/Tekever_AR5_Evolution_MK_2.3_G-TEKG_12-25.pdf)

Download glossary of abbreviations:

Glossary of abbreviations (https://assets.publishing.service.gov.uk/media/69383c76cfacd5e888491c81/Abbreviations.pdf)
Mr A M Reid v Glasgow City Council: 105076/2011
Source: gov.uk (2025-05-22)

Employment Tribunal decision.

Read the full decision in Mr A M Reid v Glasgow City Council: 105076/2011 - Strike Out (https://assets.publishing.service.gov.uk/media/682c622760f66b9c23b00c7a/Mr_A_M_Reid_v_Glasgow_City_Council_-_105076.2011_-_Judgment.pdf).
Human Animal Infections and Risk Surveillance group (HAIRS)
Source: gov.uk (2025-10-27)

The Human Animal Infections and Risk Surveillance (HAIRS) group identifies and assesses emerging infection risks to human health.

The Human Animal Infections and Risk Surveillance (HAIRS) group (https://www.gov.uk/government/groups/human-animal-infections-and-risk-surveillance-group) is a multi-agency cross-government horizon scanning and risk assessment group. It aims to identify and risk assess emerging and potentially zoonotic infections which may pose a threat to UK public health. Since its establishment in early 2004, there has been a steady evolution and development of the risk assessment processes used by the group.

Members of the HAIRS group identify potential hazards (either zoonotic agents, syndromes or emerging infections). These undergo an initial review whereby a brief overview of all currently available information on the identified hazard is compiled and provided to HAIRS members to determine further actions. These include logging a hazard for awareness and ongoing monitoring, producing a risk review statement (where insufficient information is available for a formal risk assessment or a comprehensive risk assessment is not deemed necessary), or performing a formal risk assessment using existing zoonotic potential or emerging infections probability and impact algorithms (see HAIRS risk assessment process (https://www.gov.uk/government/publications/hairs-risk-assessment-process)).

The group routinely reviews and updates HAIRS risk assessments and statements (#risk-assessments-and-statements).
Mr C Isidore v ABM Aviation UK Ltd: 2303548/2023
Source: gov.uk (2025-05-12)

Employment Tribunal decision.

Read the full decision in Mr C Isidore v ABM Aviation UK Ltd: 2303548/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/66f670ba080bdf716392ea20/Mr_C_Isidore_v_ABM_Aviation_UK_Limited_2303548-2023_Judgment_12.09.2024.pdf)

Read the full decision in Mr C Isidore v ABM Aviation UK Ltd: 2303548/2023 - Dismissed (https://assets.publishing.service.gov.uk/media/66fa6d0f080bdf716392eb07/Mr_C_Isidore_v_ABM_Aviation_UK_LImited_Judgment_part_withdrawal_2303548-2023.pdf).

Read the full decision in Mr C Isidore v ABM Aviation UK Ltd: 2303548/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/6785436ec6428e0131881721/Claud_Isidore_v_ABM_Aviation_UK_Limited_-_2303548-2023_-_Reconsideration_Judgment.pdf).

Read the full decision in Mr C Isidore v ABM Aviation UK Ltd: 2303548/2023 - Costs (https://assets.publishing.service.gov.uk/media/681b29bb43d6699b3c1d2966/Mr_C_Isidore_V_ABM_Aviation_UK_Limited_reserved_Cost_s_Judgment_2__2303548-2023.pdf).
Office of the Police and Crime Commissioner for Surrey
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 Office of the Police and Crime Commissioner for Surrey 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 Office of the Police and Crime Commissioner for Surrey 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
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.
Understanding HIV testing in England
Source: gov.uk (2025-12-01)

HIV testing surveillance data in England presented by all settings, demographic characteristics and geographical regions.

This report:
- describes and evaluates the system of HIV testing in England
- presents existing data on HIV testing by setting, including descriptive statistics outlining the population offered testing, test positivity and regional distribution
- identifies areas to improve current HIV testing offer based on gap analysis and compared to the British HIV Association (BHIVA) and National Institute of Clinical Excellence (NICE) guidelines
The data presented in this report relates to England only.
Central Bedfordshire Council
Source: gov.uk (2025-02-26)

The Regulator of Social Housing's view of how well Central Bedfordshire Council is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Ms Bazgha Anwar v Boots Management Services Ltd: [2025] EAT 9
Source: gov.uk (2025-02-13)

Employment Appeal Tribunal judgment of Judge Keith on 14 January 2025.

Read the full judgment in Ms Bazgha Anwar v Boots Management Services Ltd: [2025] EAT 9 (https://assets.publishing.service.gov.uk/media/67ade8f663d7f4cceef9e14e/Ms_Bazgha_Anwar_v_Boots_Management_Services_Ltd__2025__EAT_9.pdf).
Northern Outdoor
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 Northern Outdoor 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 Northern Outdoor 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 Cadets
- Discounts
- UK Wounded, Injured And Sick
We also pledge the following:

We will hold regular volunteer woodland workshops open to the armed forces and blue light community.

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.
Caressa Kahn
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 Caressa Kahn 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 Caressa Kahn 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
- Flexible Leave For Spouses
- UK Reservists
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms M Kelly v Focus Birmingham and Ms L Hadden: 1304637/2023
Source: gov.uk (2025-06-12)

Employment Tribunal decision.

Read the full decision in Ms M Kelly v Focus Birmingham and Ms L Hadden: xx-xxxx-xxxx - Partial Dismissal (https://assets.publishing.service.gov.uk/media/684816f7860362efc8e787dd/Ms_M_Kelly_v_Focus_Birmingham_-_Judgment_-_xx-xxxx-xxxx.pdf).
SPE15200 - Losses in warehouse: loss of goods in co-storage
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).

Where goods under the customs warehousing arrangements are placed together with other goods (see SPE17100 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe17100)) and there is total destruction or irretrievable loss, evidence may be accepted from the warehouse keeper of the actual quantity of the goods under the arrangements that were destroyed or lost. Where it is not possible to produce such evidence, the amount of goods that have been lost or destroyed shall be established by reference to the proportion of goods of that type under the customs warehousing arrangements at the time the loss or destruction occurred.

Para 43(3) The Customs (Specail Procedures and Outward Processing) (EU Exit) Regulations 2018Council Delegated Regulation 2015/2446 Article 72.5 for NI

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.
Report of the Head of the OSCE Programme Office in Bishkek and Director of the Bishkek Academy: UK Statement, October 2025
Source: gov.uk (2025-10-23)

Connor Creeley, UK Delegation to the OSCE, welcomes the work of the Programme Office and Academy in Bishkek, reaffirming UK support for their activities.

Thank you, Mr Chair, and welcome Ambassador Frobarth and Dr Dunay. In the spirit of utilising your time to engage in dialogue, allow me to keep this statement brief and ask a question.

We commend the OSCE Programme Office in Bishkek for its vital role in promoting security, stability, and sustainable development across all three dimensions. We welcome efforts to strengthen border security, enhance cyber resilience through the national cybersecurity law, and support counter-terrorism and non-proliferation. Through our Integrated Security Fund, the UK is supporting the Office’s project to build Kyrgyz border troop capacity and foster cross-border cooperation with Tajikistan to address explosive threats.

The Office’s work on democratic governance and gender equality remains essential. We welcome initiatives such as the National Action Plan on Youth, Peace, and Security, parliamentary staff training, and campaigns against gender-based violence, which reflect a strong commitment to inclusivity and human rights.

We also value the Office’s economic and environmental programmes, including support for entrepreneurship, green economy policies, and disaster risk reduction — critical for Kyrgyzstan and the wider region. The recent launch of UK-based Concrete Canvas’s factory highlights our shared climate goals and innovative approaches to water conservation.

We appreciate the OSCE Academy’s continued delivery of high-quality education and research, fostering regional expertise and cooperation.

These achievements underscore the Programme Office’s indispensable role in supporting Kyrgyzstan’s reform agenda and regional security. We reaffirm our strong support.

In closing, and following this year’s successful Warsaw Human Dimension Conference, could you elaborate on how the Programme Office and Academy engage with civil society actors in Kyrgyzstan?

Thank you, Chair.
Get training on the Procurement Act 2023
Source: gov.uk (2025-02-25)

Department for Education (DfE) training is available on the Procurement Act 2023 and registration on the central digital platform.

Training for the Procurement Act 2023

Register for the free DfE-approved transforming public sector procurement course (https://buyingforschools.blog.gov.uk/2024/11/19/update-for-schools-and-trusts-on-procurement-act-2023-are-you-ready/).

The course:
- aims to give you the knowledge, skills and confidence to manage your procurement under the new legislation
- is suitable for anyone within a school or multi-academy trust (MAT) responsible for running procurements, not just those in a specific commercial role
How to access the training
- Go to Government Commercial College (https://www.govcommercialcollege.co.uk/login/index.php) - schools should already be registered on the site or can register for an account.
- Log in and select Find Learning at the top of page.
- Search for Transforming public procurement (TPP).
Register on the central digital platform

As part of The Procurement Act 2023 there will be a central digital platform to allow notices and documents to be published.

This platform will be an enhancement of the existing Find a Tender service (https://www.gov.uk/find-tender). It will make it easier for suppliers to find and bid for contracts, and for you to meet your transparency responsibilities.

Use the instructions on Government Commercial College (https://www.govcommercialcollege.co.uk/login/index.php) to register. Your request should be approved within 48 hours.

Find out more from the update for schools and trusts on Procurement Act 2023 (https://buyingforschools.blog.gov.uk/2024/11/19/update-for-schools-and-trusts-on-procurement-act-2023-are-you-ready/).
GCSE (9 to 1) subject-level guidance for British Sign Language
Source: gov.uk (2025-11-13)

Guidance on complying with the rules and regulations for GCSEs (9 to 1) in British Sign Language.

This guidance is intended to help awarding organisations understand how to comply with the GCSE (9 to 1) subject-level conditions and requirements for British Sign Language (https://www.gov.uk/government/publications/gcse-british-sign-language-subject-level-conditions-and-requirements).

All awarding organisations have a legal obligation under section 153 of the Apprenticeships, Skills, Children and Learning Act 2009 to have regard to this guidance.
J F Jannah v Trinity Pretzels Ltd T/a Auntie Annie: 3302156/2024
Source: gov.uk (2025-06-02)

Employment Tribunal decision.

Read the full decision in J F Jannah v Trinity Pretzels Ltd T/a Auntie Annie: 3302156/2024 - Judgment (https://assets.publishing.service.gov.uk/media/682f0a7fe9440506ee95399f/Jannatul_Ferdousi_Jannah_v_Trinity_Pretzels_Limited_trading_as_Auntie_Annie__3302156-2024.pdf).
Ketra Logistics
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 Ketra Logistics 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 Ketra Logistics 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.
Form LOC013: Get a certificate to show your bankruptcy has ended
Source: gov.uk (2025-04-07)

Use this form to apply for a 'certificate of discharge' to prove that your bankruptcy and restrictions have ended.

Read the notes on the form before filling it in.

Check court and tribunal fees (https://www.gov.uk/court-fees-what-they-are) and find out if you can get help with fees (https://www.gov.uk/get-help-with-court-fees).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts and Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Ms P Oni and others v London Borough of Waltham Forest and others: 3204635/2021 and others
Source: gov.uk (2025-01-29)

Employment Tribunal decision.

Read the full decision in Ms P Oni and others v London Borough of Waltham Forest and others: 3204635/2021 and others - Preliminary (https://assets.publishing.service.gov.uk/media/67989677fe1eabe7d7a22cfd/P_Oni___Others_v_London_Borough_of_Waltham_Forest___Others_3204635.2021___Others_-_Judgment.pdf).
Delivering better oral health: an evidence-based toolkit for prevention
Source: gov.uk (2025-09-10)

This is an evidence-based toolkit to support dental teams in improving their patients' oral and general health.

This guidance provides evidence-based interventions and advice on how dental health professionals can improve and maintain the oral and general health of their patients.

Many of the risk factors for general health conditions also affect oral health, such as:
- poor diet
- smoking
- alcohol misuse
The guidance includes advice on how to prevent the main oral diseases, dental caries, periodontal diseases, oral cancer and tooth wear (which can be found in chapter 2) with additional advice on:
- the use of fluoride
- brushing your teeth
- eating a healthy balanced diet
- stopping tobacco use
- drinking within the lower risk alcohol guidelines
- how to support behaviour change
The guidance is the result of a comprehensive review of published research evidence on prevention and draws on a UK wide collaboration of over 100 well respected experts including frontline dental teams and patient representatives.
Search and rescue helicopter statistics: data tables (SARH)
Source: gov.uk (2025-06-10)

Data on civilian search and rescue helicopter activity in the United Kingdom, produced by Department for Transport.

Taskings by base, type and the number of rescued and assisted

SARH0101: Month by base (https://assets.publishing.service.gov.uk/media/6846c9e94d039a010411f0d7/sarh0101.ods) (ODS, 22.2 KB)

SARH0102: Tasking type by base and outcome by tasking type (https://assets.publishing.service.gov.uk/media/6846ca004d039a010411f0d8/sarh0102.ods) (ODS, 36.9 KB)

SARH0113: Rescued and assisted by base (https://assets.publishing.service.gov.uk/media/6846cc36d25e6f6afd4c01af/sarh0113.ods) (ODS, 11 KB)

Taskings by location and region

SARH0114: Breakdown of location by base (https://assets.publishing.service.gov.uk/media/6846cc464d039a010411f0de/sarh0114.ods) (ODS, 18.8 KB)

All data

SARH0112: Record level data (https://assets.publishing.service.gov.uk/media/6846cc1bd25e6f6afd4c01ae/sarh0112.ods) (ODS, 1.5 MB)

Contact us

Search and rescue helicopter statistics

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

Media enquiries xx-xxxx-xxxx

To hear more about DfT statistical publications as they are released, follow us on X at DfTstats (https://x.com/dftstats).
ERSM165240 - International from 6 April 2025: PAYE and NICs
Source: gov.uk (2025-04-07)


There are changes to the international PAYE and NICs rules from 6 April 2025.

Please see the guidance that can be found in the PAYE Manual at PAYE81501 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81501) onwards.
Department for Business and Trade Hungary
Source: gov.uk (2025-06-19)

DBT provides trade and investment services and practical support. We help UK companies succeed in Hungary, and Hungarian companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Hungary.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Hungary from the UK

UK companies can increase their sales, growth and stability by selling to Hungary.

On Business.gov.uk, DBT provides:
- an export guide to Hungary (https://www.business.gov.uk/export-from-uk/markets/hungary/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Hungary

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Cura Terrae Group
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 Cura Terrae Group 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 Cura Terrae Group 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.
ADCD02100 - Control: notification
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.

The introduction of new trade remedy measures, and any changes to existing measures are notified by Public notice published on Gov.uk.
The Royal Alfred Seafarers' Society
Source: gov.uk (2025-02-27)

Based in Banstead, Surrey, the Royal Alfred Seafarers' Society is a charity supporting ageing seafarers, veterans and their loved ones with nursing and dementia care alongside sheltered accommodation.

About the Royal Alfred Seafarers’ Society

The Royal Alfred provides long and short-term nursing care to seafarers, veterans and their loved ones.

They care for residents with dementia in their specialised dementia annex that is centred around a peaceful and sheltered internal courtyard.

Their accommodation includes en-suite wet rooms, activity rooms and a state-of-the art sensory room to support delivery of care. Alongside the care they provide, they also aim to provide a culture that fosters camaraderie and celebrates individuality.

With space to uniquely personalise each bedroom and flat, a lively bar scene where stories are shared and friendships are forged, and peaceful gardens that offer a serene retreat, residents and tenants can enjoy an environment designed to suit their needs.

Get in touch with the Royal Alfred Seafarers’ Society

By phone

Phone: xx-xxxx-xxxx

By email

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

Online

Website: Royal Alfred Seafarers’ Society (https://www.royalalfredseafarers.co.uk)

By post

Royal Alfred Seafarers’ SocietyHead OfficeWeston AcresWoodmansterne LaneBansteadSurreySM7 3HB