theodi/ndl-core-corpus huggingface dataset:
Down Syndrome Act 2022 guidance: call for evidence (easy read and BSL)
Source: gov.uk (2025-11-05)

We want your views on what should go into the Down Syndrome Act statutory guidance.

The government is making some new information to help make life better for people with Down’s syndrome in England. The new information is called guidance.

We would like you to tell us your thoughts and ideas about what should be included in the Down Syndrome Act guidance.

The call for evidence will be open for 16 weeks and is open to everyone. If you are younger than 13 you will need to ask your parent or guardian if you can tell us your thoughts and ideas.

Click on the ‘Respond online’ link in the box below to tell us what you think.

Or give your ideas in the document below.

You can print and scan this document to your computer then email it to xxx@xxx.xx (mailto:xxx@xxx.xx).

Or print and post this document with your answers to:

Down Syndrome Act guidance call for evidenceDepartment of Health and Social CareQuarry HouseQuarry HillLeedsLS2 7UE

You can read more in the non-easy read version (https://www.gov.uk/government/consultations/down-syndrome-act-2022-guidance-call-for-evidence).

Call for evidence questions in British Sign Language

Watch British Sign Language (BSL) versions of each set of call for evidence questions.

Questions for people with Down’s syndrome BSL version: Down Syndrome Act 2022 guidance call for evidence (https://www.youtube.com/watch?v=_9tFunbZy-Y)

Questions for family and carers BSL version: Down Syndrome Act 2022 guidance call for evidence (https://youtu.be/p386kESfChE)

Questions for staff who work in organisations BSL version: Down Syndrome Act 2022 guidance call for evidence (https://youtu.be/itNVQjrU_X8)

Questions for people with other conditions like a learning disability BSL version: Down Syndrome Act 2022 guidance call for evidence (https://youtu.be/rQvQZ5PyYZQ)
Optional key stage 1 teacher assessment guidance
Source: gov.uk (2025-09-29)

Guidance for schools and local authorities involved in the administration and internal moderation of optional  key stage 1 (KS1) teacher assessment.

There is now no statutory requirement to carry out end of KS1 teacher assessment. This guidance has been produced to help schools who still wish to use teacher assessment frameworks to inform their classroom practice, so that they can get the best from them. It also provides guidance to help with internal moderation of KS1 teacher assessment.

The phonics screening check in KS1 remains statutory. For more information, please refer to the separate phonics screening check guidance (https://www.gov.uk/government/collections/phonics-screening-check-administration).
G & B Civil Engineering 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 G & B Civil Engineering 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 G & B Civil Engineering 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
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.
General Pharmaceutical Services Statistics for NI, Q2 2025/26
Source: gov.uk (2025-11-27)

Statistics related to pharmaceutical activity in Northern Ireland for quarter 2 of 2025/26.

Northern Ireland pharmaceutical services statistics for quarter 2 2025/26. Tables include breakdowns of the number of items, forms and ingredient cost of items prescribed and dispensed in primary care in Northern Ireland. Further breakdowns by area, age, gender and BNF chapter are included, as well as a summary key facts html.
RDR4 Overseas Workday Relief
Source: gov.uk (2025-05-16)

Find out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025.

From 6 April 2025 the rules for Overseas Workday Relief (OWR) changed.

If you’re claiming OWR on or after 6 April 2025, you’ll need to read Globally mobile employees — Overseas Workday Relief (https://www.gov.uk/government/publications/globally-mobile-employees) to check if you’re eligible.

This guidance explains Overseas Workday Relief before 6 April 2025 and how it works. You may find this helpful if you’re an employee or an employer.

You should read this guidance with the Statutory Residence Test (https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt) to help you get a full understanding of how the relief works.
Small ruminant: Great Britain disease surveillance and emerging threats reports
Source: gov.uk (2025-10-03)

Quarterly reports about new and emerging diseases in sheep and goats.

These reports are compiled and published by the Animal and Plant Health Agency (APHA) as part of Defra’s disease surveillance programme.

Previous reports

See previous small ruminant Great Britain disease surveillance and emerging threats reports (https://webarchive.nationalarchives.gov.uk/20200804130436/https://www.gov.uk/government/publications/small-ruminant-gb-disease-surveillance-and-emerging-threats-report-2019).
Mr S Holland v Totnes Conservative Club: 1400116/2024
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Mr S Holland v Totnes Conservative Club: 1400116/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67e29f50dcd2d93561195b2c/Mr_S_Holland_-vs-_Totnes_Conservative_Club_-_1400116.2024_-_Judgment.pdf).
Mr T Tamponi v Medequip Assistive Technology Ltd: [2025] EAT 180
Source: gov.uk (2025-12-03)

Employment Appeal Tribunal Judgment of Judge Auerbach on 3 December 2025.

Read the full Judgment in Mr T Tamponi v Medequip Assistive Technology Ltd [2025] EAT 180 (https://assets.publishing.service.gov.uk/media/6930181bcdec734f4dff4165/Mr_T_Tamponi_v_Medequip_Assistive_Technology_Ltd__2025__EAT_180.pdf).
BNP Paribas Real Estate
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 BNP Paribas Real Estate 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 BNP Paribas Real Estate recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
We also pledge the following:

ensuring there are no barriers to interview and seeking to support the employment of ex Services personnel.

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 J Doris v Royal Mail Group Ltd and others: 3313401/2023
Source: gov.uk (2025-05-01)

Employment Tribunal decision.

Read the full decision in Mr J Doris v Royal Mail Group Ltd and others: 3313401/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/670ce4f0080bdf716392f278/Mr_J_Doris_v_Royal_Mail_Group_Limited___others_3313401.2023_PPH_Judgment.pdf).

Read the full decision in Mr J Doris v Royal Mail Group Ltd and others: 3313401/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/678785311124a2c3ceb64614/Mr_J_Doris_v_Royal_Mail_Group_Limited___others_3313401.2023_Reconsideration_Judgment.pdf).

Read the full decision in Mr J Doris v Royal Mail Group Ltd and others: 3313401/2023 - Reasons (https://assets.publishing.service.gov.uk/media/680f8ac3172df773f0305f09/Mr_J_Doris_-_v_-_Royal_Mail_Group_Limited___Others_-_3313401-2023_-_REASONS.pdf).
Stratagem Consulting 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 Stratagem Consulting 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 Stratagem Consulting 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
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.
Designated UK ports
Source: gov.uk (2025-07-11)

Information on the designation of UK ports for direct landings by foreign vessels and UK vessels according to licence conditions.

Designated ports for; landing of certain multi-annual plan or recovery stock, and catches of all deep sea species, over a 100kg must also be used if required by UK licence conditions. Landings of cod or hake over 2 tonnes must be made into designated ports. Further information on the ports and landing arrangements can be found in your vessel licence conditions (https://www.gov.uk/understand-your-fishing-vessel-licence).
The Duke and Duchess of Edinburgh to Visit Japan
Source: gov.uk (2025-09-18)

Their Royal Highnesses The Duke and Duchess of Edinburgh will visit Japan from 18 to 22 Sept, celebrating the enduring partnership between the UK and Japan.

Their Royal Highnesses The Duke and Duchess of Edinburgh will undertake an official visit to Japan from 18 to 22 September 2025, with engagements in Tokyo and Osaka, to celebrate and strengthen the enduring partnership between the United Kingdom and Japan.

The visit will highlight shared values and cooperation in areas such as education, sustainability, innovation, youth opportunity, and women’s leadership. It will also support the UK’s objectives at Expo 2025 Osaka Kansai, where the UK Pavilion showcases British creativity and global collaboration.

Key highlights of the visit include:
- A meeting with Their Majesties the Emperor and Empress.
- An audience with Their Imperial Highnesses Crown Prince and Crown Princess Akishino.
- Tree planting ceremony at the Akasaka State Guest House, commemorating Her Late Majesty The Queen’s 1975 visit.
- Visit to Ryogoku Kokugikan National Sumo Arena,
- Engagements at Kasai Marine Park, focusing on environmental education and biodiversity.
- A reception at the British Ambassador’s Residence celebrating the MUSUBI Initiative.
- Visit to Koyasan, including Kongobuji Temple and Okunoin Cemetery.
- Tour of the UK Pavilion at Expo 2025, showcasing British innovation in clean energy and sustainability.
- Participation in a UN Women panel at the Women’s Pavilion, Expo 2025.
- The Duke and Duchess will be accompanied by senior members of their household and supported by the British Embassy Tokyo and Consulate-General Osaka.
This visit underscores the deep and historic ties between the UK and Japan, and our shared commitment to addressing global challenges through innovation, education, and cultural exchange.
Mr D Martin v GP Strategies Training Ltd: 2407739/2023
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Mr D Martin v GP Strategies Training Ltd: 2407739/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6908bae1823bdda9488b25b8/Mr_D_Martin_v_GP_Strategies_Training_Limited_-_2407739.2023.pdf).
L Flannery v F&P Huddersfield Ltd and A Ferrie: 6016854/2024
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in L Flannery v F&P Huddersfield Ltd and A Ferrie: 6016854/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68418ee141cb2525c1211cd7/Lisa_Flannery_v_1._F___P_Hudderfield_Ltd_2._Alistair_Ferrie-6016854-2024-Judgment.pdf).
AAIB Record-only investigations reviewed: November - December 2024
Source: gov.uk (2025-02-13)

This is a list of AAIB Record-only investigations that were reviewed during November - December 2024.

When an accident or incident is reported to the AAIB it can be classified as Formal, Field, Correspondence or Record Only investigation. Further information regarding the first three types of investigation can be found on our How we investigate page. (https://www.gov.uk/government/publications/how-we-investigate/how-we-investigate)

An occurrence that is classified as being ‘Record Only’ is one that if investigated fully has little likelihood of identifying new safety lessons that will advance aviation safety.

This process of gathering and analysis of information is being carried out initially by the Duty Co-ordinator from the notification and will make a conclusion to ‘record only’ if there is enough information in order to analyse and draw a conclusion. If there is not enough information at notification stage, then a form is sent to the pilot in order to gather more information for analysis and a decision on whether a fuller investigation is needed.

The occurrence details are reviewed and recorded in tabular format and published bimonthly online and in the March, May, July, September, November and January Bulletins.

Details of previous record-only investigations can be found on the Record-only investigations page. (https://www.gov.uk/government/collections/aaib-record-only-investigations)
I Patel v Elemental group Ltd: 6008402/2025
Source: gov.uk (2025-08-11)

Employment Tribunal decision.

Read the full decision in I Patel v Elemental group Ltd: 6008402/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68948932e7be62b4f06430fd/I_Patel_-vs-_Elemental_group_Limited_-_Judgment.pdf).
UK greenhouse gas emissions statistics: planned methodology changes
Source: gov.uk (2025-01-23)

2025 changes to methods used to estimate UK greenhouse gas emissions.

Accredited Official Statistics on the UK’s greenhouse gas (GHG) emissions are published annually. Every year, we apply methodological improvements to the way these emissions are estimated.

This note sets out the main methodology changes that we are planning to make this year, and their estimated impact on emissions compared to the methods used previously.
Ms M Thandi and Others v Next Retail Ltd and Next Distribution Ltd: 1302019/2018 and Others
Source: gov.uk (2025-08-05)

Employment Tribunal decision.

Read the full decision in Ms M Thandi and Others v Next Retail Ltd and Next Distribution Ltd: 1302019/2018 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/658067055ca017000d734bc5/Ms_M_Thandi___Others_V__Next_Retail_Limited_1302019-2018_-Judgment_xx-xxxx-xxxx.pdf).

Read the full decision in Ms M Thandi and Others v Next Retail Ltd and Next Distribution Ltd: 1302019/2018 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6489d992b32b9e000ca96787/Ms_M_Thandi___Others_V__Next_Retail_Limited_-1302019.2018-Judgment.pdf).

Read the full decision in Ms M Thandi and Others v Next Retail Ltd and Next Distribution Ltd: 1302019/2018 and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/663382ae74933dccbbb6c148/Ms_M_Thandi___Others_V_Next_Retail_Limited-1302019-2018-Judgment.pdf).

Read the full decision in Ms M Thandi and others v Next Retail Ltd and Next Distribution Ltd: 1302019/2018 and others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/66d190b2bdecebe01a183399/Miss_M_Thandi___Others_V__Next_Retail_Limited_-1302019-2018-Resreved_Judgment.pdf).
Information on imported ticks
Source: gov.uk (2025-03-06)

Sometimes, non-native tick species can be imported into the UK, potentially bringing novel public or animal health disease risks.

CCHS navigation menu: CCHS homepage (https://www.gov.uk/government/organisations/the-centre-for-climate-health-security)Topic: health impacts (https://www.gov.uk/government/collections/health-impacts) Vector-borne disease: ticks (https://www.gov.uk/government/collections/ticks)Part of: learning about ticks

Key resources for tick surveillance:
- Information on native ticks
- Tick species profiles (https://www.gov.uk/guidance/tick-species-profiles)
More content:
- Brown Dog Tick: Control and prevention in domestic situations (https://www.urbanpestsbook.com/download/brown-dog-tick-control-prevention-domestic-situations/)
Summary

Non-native tick species can potentially transmit pathogens that are not currently found in the UK, posing a risk to both humans and animals. They can be imported into the UK via several routes, including on animals (exotic reptile trade, migratory birds and importation of companion animals or livestock), humans and in goods.

Several factors are important for non-native species to be able to establish in the UK, including climate, habitat and host availability. Currently, none of these have successfully established and are therefore considered exotic species. Importation events are detected through our Tick Surveillance Scheme (https://www.gov.uk/guidance/tick-surveillance-scheme).

See the imported species profiles (https://www.gov.uk/guidance/tick-species-profiles).
Ssi Schaefer 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 Ssi Schaefer 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 Ssi Schaefer 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Pensions schemes newsletter 173 — September 2025
Source: gov.uk (2025-09-25)

Newsletter 173, published by HMRC in September 2025 to update stakeholders on the latest news for pension schemes.

This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes. Pension schemes newsletter 173 has articles on:
- returning tax free lump sums
- qualifying recognised overseas pension schemes
- abolition of the lifetime allowance update
- pension scheme return — submission deadline reminder
- relief at source
COM50020 - Claims/reliefs: loss and non-trading deficits carry-back: loss carry-back/late payment interest
Source: gov.uk (2025-07-31)


In general, a trading loss carried back to an Accounting Period (AP) falling wholly within the previous 12 months has no interest consequences for the receiving AP and therefore needs no special treatment in COTAX, because the loss of the donating AP takes the interest effective date (EDP) of the recipient AP.

The only exception to this is if you are changing the rate at which the tax is charged. See COM50113 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50113) for further guidance.

A trading loss carried back to an AP falling beyond the previous 12 months does have late payment interest consequences.

Under s37(3)(b) Corporation Tax Act (CTA) 2010 a company may only claim to carry back trade losses against profits of the preceding 12 months unless it is a terminal loss.

S87A(6) Taxes Management Act (TMA) 1970 recognises that any CT remaining unpaid for the earlier AP for which the set-off takes place is being reduced by a relief that originates later. It ensures that late payment interest continues to run until the due date for the later AP unless the carry-back is against profits of an AP falling wholly within the previous 12 months.

Section 87A(6) achieves this by:
- identifying the notional unpaid CT liability that would have been due if the loss carry-back claim had not been made
- charging Section 87A interest on the unpaid notional liability so computed, up to the earliest due date of the AP from which the loss was carried back
COM50022 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50022)Example 1 concerns a case where a loss carried back meets an unpaid liability of an earlier AP. Interest is due on the amount covered by the loss set-off and is payable for the period from the due and payable date of the earlier AP, to the due and payable date of the AP from which the loss was carried back. The example uses accounting periods where the temporary three year carry back of losses was permitted.

COM50022 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50022) Example 2 concerns a case where the company has paid the CT for the earlier AP in full before the carry-back. No interest is chargeable because the company paid the amount of the CT liability disregarding the loss carry-back claim on the due date. The example uses accounting periods where the temporary three year carry back of losses was permitted.

If the company had paid the CT for the earlier AP in full, but late, interest would be due from the due date to the date of payment. The loss carry-back would attract no further interest in these circumstances.

In COM50022 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50022) Example 3 the loss carried back displaces a relief already given for the earlier AP because the loss takes precedence. This could be Income Tax for example. In these cases, if you disregarded the loss carry-back claim there would be no CT liability.

See COM50021 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50021) for legislation applying to this subject.
Global action is needed to tackle the growing threats that face our seas, people and shared prosperity: UK statement at the UN Security Council
Source: gov.uk (2025-05-20)

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

The United Kingdom, like Greece, has a long maritime history and is deeply committed to global maritime security.

And global action is needed to tackle the growing threats we now face to our seas, our peoples and our shared prosperity.

That is why the United Kingdom is strongly committed to our partnership within NATO and the Joint Expeditionary Force, and with wider friends and partners, as a means to contribute to our collective security.

That includes working together with States across Africa, Asia, Latin America and the Caribbean to address threats wherever they occur.

Our Carrier Strike Group’s deployment to the Indo-Pacific is a sign of our commitment to work with our partners in a region of fundamental importance to global peace and prosperity.

In the Black Sea, we are supporting the protection of Ukraine’s maritime Black Sea corridor along with our partners.

We are also leading the Maritime Capability Coalition alongside Norway, supporting Ukraine’s defence of its sovereign waters.

That’s alongside efforts to confront the so-called shadow fleet operation.

In the Middle East, we have acted to prevent Houthi attacks on Red Sea shipping, including through Operation Prosperity Guardian with the United States and others.

Our European colleagues have joined these efforts through Operation ASPIDES.

We thank Greece for its leading role, including the hosting of the command from Larissa.

We also call for collective efforts to ensure that the arms embargo as set out in resolution 2216 is upheld, and to support Yemen’s Coast Guard.

We equally need to ensure the implementation of the arms embargo off the coast of Libya, and we call for the renewal of the mandate this month for Operation Irini.

More broadly, our partnership with Greece is an example of how cooperation can protect our countries from maritime threats, including illegal migration and drug smuggling.

Alongside this, we are delivering legal changes at home to tackle people-smuggling rings and starve them of income.

And the UK also remains strongly committed to upholding freedom of navigation and the primacy of the UN Convention on the Law of the Sea.

President, in the face of such diverse threats, we must redouble our shared efforts, including by broadening collaboration on strategic challenges within the International Maritime Organisation, which the UK is proud to host.

And as we look to the future, we must strengthen our work together, both in this Council and through our bilateral partnerships, to secure our seas for future generations.
Coastal access in Cornwall from Penzance to St Mawes: Natural England's proposals
Source: gov.uk (2025-06-03)

Find out about Natural England's proposals to improve coastal access in Cornwall.

On 18 September 2019, Natural England submitted a collection of reports to the Secretary of State for Environment, Food and Rural Affairs setting out the proposals for improved access to the coast between Penzance and St Mawes.

The opportunity to comment closed at midnight on 13 November 2019. You can no longer make a representation or objection on proposals.

All representations and objections were considered before the Secretary of State made a final decision about the reports.

You can:
- read the overview report which includes background information to help you understand the proposals and maps
- use the index map to find the relevant report for the length of coast you are interested in
- open the corresponding report for more information
Outcome

On 23 April 2020, the Secretary of State approved the proposals (https://www.gov.uk/government/publications/coastal-access-section-52-notice-for-penzance-to-st-mawes) for lengths PSM1 to PSM6.

On 7 July 2021, the Secretary of State approved the proposals (https://www.gov.uk/government/publications/coastal-access-section-52-notice-for-penzance-to-st-mawes) for the lengths PSM7, PSM8 and PSM9.

On 4 June 2025 this stretch opened to the public.

You can view the route on the National Trails website (https://www.nationaltrail.co.uk/).
The Official Military Beer Company
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 The Official Military Beer Company 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 The Official Military Beer Company 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.
Ms R Santucci and Others v S&K Fruit and Veg and Others: 1404340/2023 and Others
Source: gov.uk (2025-07-22)

Employment Tribunal decision.

Read the full decision in Ms R Santucci and Others v S&K Fruit and Veg and Others: xx-xxxx-xxxx and Others - Preliminary (https://assets.publishing.service.gov.uk/media/676ac8d5be7b2c675de30a26/Ms_R_Santucci_and_2_others_-vs-_S_K_FRUIT_AND_VEG_and_2_others_-_xx-xxxx-xxxx_xx-xxxx-xxxx_xx-xxxx-xxxx_-_Judgement.pdf).

Read the full decision in Ms R Santucci and Others v S&K Fruit and Veg and Others: xx-xxxx-xxxx and Others - Amended Preliminary (https://assets.publishing.service.gov.uk/media/687e54f788c74f0fd15c96d4/_1__Ms_R_Santucci__2__Ms_C_Thorne__3__Ms_L_Hamilton_-vs-__1_S_K_Fruit_and_Veg_Ltd__2_S.K._Fruits_Ltd__3_Ramy_Bader_-_xx-xxxx-xxxx__xx-xxxx-xxxx___xx-xxxx-xxxx_-_Amended_Judgment.pdf).
N Stevens v Hygiene Contracts Ltd: 6017619/2024
Source: gov.uk (2025-04-11)

Employment Tribunal decision.

Read the full decision in N Stevens v Hygiene Contracts Ltd: 6017619/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67f67411e3c60873d6c90de1/N_Stevens_v_Hygiene_Contracts_Ltd_-_6017619_2024_-_Judgment_R47_Dismissal.pdf).
Mr S Liddle v Community Health Partnership Ltd: 2502534/2023
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr S Liddle v Community Health Partnership Ltd: 2502534/2023 - Judgment (https://assets.publishing.service.gov.uk/media/689d9ffd7b2e384441636209/Mr_S_Liddle_v_Community_Health_Partnership_Ltd_2502534-23_Judgment.pdf).
Managing a robust and resilient supply of medicines
Source: gov.uk (2025-08-15)

DHSC and NHS England’s ongoing work and future plans to improve shortage management and strengthen medicines supply chain resilience.

The UK is not alone in facing challenges with medicines shortages. The Department of Health and Social Care (DHSC) and NHS England’s role, working closely with all our partners across the medicine supply chain, is to help reduce the frequency of shortages and minimise patient impact when they occur.

This publication provides greater transparency of the actions DHSC and NHS England are taking to protect patients from medicines shortages. It invites all partners across the supply chain and health system to continue to work with the government to co-design and provide the changes needed to ensure a consistent and reliable supply of medicines to patients.

A wide range of people and organisations are impacted by the stability and reliability of the supply of medicines. Therefore, this document is aimed at a broad audience, including all those operating across the supply chain and in the provision of care to patients.

See also the accompanying data pack (https://www.gov.uk/government/publications/managing-a-robust-and-resilient-supply-of-medicines-data-pack), which provides the data underlying the analysis in this policy paper.
Chief Disruptor (Nimbus Ninety)
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 Chief Disruptor (Nimbus Ninety) 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 Chief Disruptor (Nimbus Ninety) 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
- 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.
SG33300 - Calculating the amount of security: the quantum calculation - PAYE/NICs: estimating future revenue risk where payment information is not up to date
Source: gov.uk (2025-08-28)


When you do not have up to date payment information you may have to use other methods to get the figures you require.

To calculate 1 month's PAYE/Class 1 NICs liability you could use one or more of the following methods
- The Estimated Monthly Yield (EMY) calculation that is employed using Business Review of Collection Service (BROCS) is a tool that can assist you, see DMBM520200 (https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm520200)
For example, we know there are a minimum of 20 employees. The EMY for 15-24 employees is £2,500.
- Get access to the employer’s wages records or a remittance payslip booklet/record for the current tax year to see exact amounts of PAYE/Class 1 NICs due.
- View the employer’s end of year P35 return for the previous tax year, which is due to be filed by 19 May, and calculate a month’s PAYE/Class 1 NICs liability.
Where employers have never filed a return, perhaps because they have operated in the hidden economy or are phoenix traders, the following methods can be used to calculate 1 month’s PAYE/Class 1 NICs liability
- The average monthly amount of PAYE/Class 1 NICs lost in the employer’s previous insolvency should be available from their Insolvency Practitioner.
- If the wages figures are known (or can reasonably be estimated based on reliable information and/or documents/records), you should calculate the PAYE/Class 1 NICs due based on a middle rate of 20% for income tax and 23.8% for NICs (as at 2012-13). You should take into account the personal tax allowance (2012-13 £8,105) and the threshold for Class 1 NICs (2012-13 £7,605) before applying the 43.8% combined rates to the wages figures.
- Assess the type of business and the number of employees using all available information, whether by examination of prime business records or third party information.
Whichever method you use your quantum calculation should be reviewed should any new information become available from the employer, or from any other source.
Rebecca Terzeon
Source: gov.uk (2025-01-21)

Rebecca Terzeon is British High Commissioner to Zambia, having taken up the role in January 2025. Prior to this, she most recently served as Head of the Foreign, Commonwealth and Development Office’s West Africa Department, from 2021 to 2024. Since joining the UK civil service in 2001, among other roles she has served as Head of the UK’s Africa Strategy from 2020 to 2021. Head of Gender Equality for the UK’s Department for International Development from 2015 to 2019, Deputy Head of the UK’s development programme in Somalia from 2011 to 2015 and has also served in Ethiopia and the Democratic Republic of Congo.

Rebecca Terzeon is British High Commissioner to Zambia, having taken up the role in January 2025.

Prior to this, she most recently served as Head of the Foreign, Commonwealth and Development Office’s West Africa Department, from 2021 to 2024. Since joining the UK civil service in 2001, among other roles she has served as Head of the UK’s Africa Strategy from 2020 to 2021.

Head of Gender Equality for the UK’s Department for International Development from 2015 to 2019, Deputy Head of the UK’s development programme in Somalia from 2011 to 2015 and has also served in Ethiopia and the Democratic Republic of Congo.