theodi/ndl-core-corpus huggingface dataset:
SPE02160 - Roles and responsibilities: Customs Directorate, National Review and Appeals (NRA) team
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Note: This manual is under review and is likely to be withdrawn.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 Customs Directorate, National Review and Appeals (NRA) team is responsible for reviewing customs and international trade decisions made by HMRC colleagues and will provide an independent and objective review of any decision issued. They may have to uphold, vary or overturn those decisions.

If a matter is appealed, the NRA becomes a client of the HMRC Legal Group.

The CRA is responsible for all aspects of the formal departmental review stage, including:
- checking that the request is valid
- undertaking the review itself
- obtaining advice from others as necessary
- ensuring time limits are observed
- documenting the review decision
- providing feedback to interested parties
- preparing case papers for the HMRC Legal Group for cases which go forward to appeal to a Tribunal.
Customs Special Procedures policy team must be notified of all cases proceeding to Tribunal. For further information on review and appeals processes and consultation with policy team see SPE11000 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe11000).

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.
PHD Modular Access Services 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 PHD Modular Access Services 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 PHD Modular Access Services 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
- 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.
SPM220400 - Miscellaneous: Statutory Payment rates
Source: gov.uk (2025-04-06)


SSP

There is only one rate of SSP which is set when annual up-rating takes place.

For 25/26 the weekly rate is £118.75.

SMP

The 25/26 rates of SMP are as follows:

The first 6 weeks of payment at the earnings-related rate which is 90% of the employee’s AWE.

For the remaining weeks the lesser of:
- the standard rate of £187.18 or
- 90% of the employee’s AWE.
SAP

The 25/26 rates of SAP are as follows:

The first 6 weeks of payment at the earnings-related rate which is 90% of the employee’s AWE.

For the remaining weeks the lesser of:
- the standard rate of £187.18, or
- 90% of the employee’s AWE.
Top of page (#Top)

SPP/ShPP/SPBP/SNCP

The 25/26 rate of of SPP/ShPP/SPBP/SNCP is the lower of:
- the standard rate of £187.18, or
- the earnings related rate, currently 90% of AWE
Annual uprating of maternity related Statutory Payments takes place on the next full SMP/SAP/ShPP/SNCP payment week if the payment week starts on any day except Sunday.
Staffing and employment: guidance for schools
Source: gov.uk (2025-09-15)

Guidance for managing staff and employment issues.

This guidance applies to maintained schools and academies in England.

It is for:
- school leaders, school staff and governing bodies
- local authorities
- academy trusts
It will help with managing staffing and employment issues, and making decisions.

Guidance on flexible working in schools (https://www.gov.uk/government/publications/flexible-working-in-schools) is also available.
The Clancy Group 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 The Clancy Group 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 The Clancy Group Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
Cabinet Office workforce management data 2023 to 2025
Source: gov.uk (2025-11-24)

These monthly reports provide staff numbers and costs for the Cabinet Office.

Cabinet Office publishes details about headcount and payroll costs for permanent staff and contractors on a monthly basis.

It also includes non-consolidated performance-related pay data.

These figures are not official statistics. They are internal workforce management information published in the interests of transparency.

These figures have not been reconciled centrally with any national statistics. Where differences appear between the monthly information and national statistics, clarifying comments are provided.

The ONS quarterly public sector employment survey (https://www.ons.gov.uk/surveys/informationforbusinesses/businesssurveys/quarterlypublicsectoremploymentsurvey) continues to provide an official headline measure for comparing the overall size of employment in central government organisations with other sectors of the economy at the relevant quarterly reference point.

Given the wide range of organisations covered, use caution when drawing inferences from the figures and when making comparisons between organisations. Refer to any additional commentary and notes where these are provided.
Mr A Sood v ICTS UK and Ireland: 3302637/2025
Source: gov.uk (2025-09-17)

Employment Tribunal decision.

Read the full decision in Mr A Sood v ICTS UK and Ireland: 3302637/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68c2dfc08c6d992f23edd8f6/Mr_A_Sood_v_ICTS_UK_and_Ireland-3302637-2025-Interim_Relief_Judgment.pdf).
Conrad Energy 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 Conrad Energy 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 Conrad Energy Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
DL10 5LB, Holmedale Valley Limited: partial surrender issued - EPR/WP3833NW/S004
Source: gov.uk (2025-04-29)

View the partial surrender issued for Pond Dale Farm, Richmond under the Industrial Emissions Directive.

The Environment Agency publish surrenders that they issue under the Industrial Emissions Directive (IED).

This decision includes the surrender letter and decision document for:

Operator name: Holmedale Valley Limited

Installation name: Pond Dale Farm

Permit number: EPR/WP3833NW/S004
Miss L Fraser v Glasgow City Council: 121244/2008
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in Miss L Fraser v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67b6edafae5d020b0914bbf9/xx-xxxx-xxxx_Miss_L_Fraser_v_Glasgow_City_Council.pdf).
Product Safety Report: Sgile Toy Stunt Car NO.SEY-2101 (2501-0032)
Source: gov.uk (2025-03-18)

Product Safety Report for Sgile Stunt Car NO.SEY-2101 presenting a serious chemical risk.

Summary

Product: Sgile Stunt Car NO.SEY-2101

Hazard: The product presents a serious chemical risk as the plastic coating from the USB cable contains an excessive concentration of phthalates.

Corrective action: Destruction of the product

Product information

Hazard

The product presents a serious chemical risk as the plastic coating from the USB cable contains an excessive concentration of phthalates. Phthalates may harm the health of children, possibly causing damage to the reproductive system.

The product does not meet the requirements of the REACH Regulations 2008 and the Toys (Safety) Regulations 2011.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD notification number: 2501-0032

Notified by: Local Authority Trading Standards
SeaBot Maritime 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 SeaBot Maritime 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 SeaBot Maritime Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
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.
Seasonal influenza vaccine uptake in GP patients: monthly data, 2025 to 2026
Source: gov.uk (2025-11-27)

Cumulative data showing the number of GP-registered patients in England having the seasonal influenza vaccine.

Our statistical practice is regulated by the Office for Statistics Regulation (OSR). The OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics (https://code.statisticsauthority.gov.uk/) that all producers of official statistics should adhere to.

Provisional monthly data for the uptake of the seasonal influenza vaccine in GP-registered patients in England.

Data is presented by current NHS geographies and by local authority.

View the pre-release access list (https://www.gov.uk/government/publications/pre-release-access-list-monthly-seasonal-influenza-vaccine-uptake-in-gp-patients) for these reports.
Widening participation in higher education: 2025
Source: gov.uk (2025-07-31)

Annual statistics on young people's participation in higher education, including their background characteristics.

Statistics providing information on measures of widening participation in higher education.

These include estimates of state-funded pupils’ progression to higher education (HE) by age 19 according to their personal characteristics at age 15, including:
- eligibility for free school meals (FSM)
- disadvantage
- gender
- ethnicity
- special educational needs and disabilities (SEND) status
- first language
- children in need
- looked after children
- care leavers
The publication also includes the following:
- geographic breakdowns to enable comparisons of HE progression rates between local authorities and regions
- estimated percentages of A-level and equivalent students at age 17, by school or college type, who progressed to HE by age 19
- progression by POLAR quintile
- breakdowns for high tariff HE providers
PM meeting with Prime Minister Schoof of the Netherlands: 24 June 2025
Source: gov.uk (2025-06-24)

The Prime Minister met Dutch Prime Minister Dick Schoof in The Hague today.

The Prime Minister met Dutch Prime Minister Dick Schoof in The Hague today.

The Prime Minister began by thanking Prime Minister Schoof for his hospitality, adding that he was delighted to return to the city.

Discussing the significant investment pledge made at this year’s summit, the Prime Minister said it was vital the next generation was able to enjoy the same peace and security that Allies had today.

The leaders also discussed the situation in the Middle East and agreed now was the time for diplomacy to prevail.

On Ukraine, the leaders underscored the need to secure a just and lasting peace, and to step up support through shared industrial capability and defence innovation.

The leaders looked forward to speaking again later today.
Miss S Witchlow v Bramptons Lift Manufacturers Ltd (in Voluntary Liquidation): 2304875/2022
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Miss S Witchlow v Bramptons Lift Manufacturers Ltd (in Voluntary Liquidation): 2304875/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/67780809194b629ff7af9440/Miss_S_Witchlow_v_Bramptons_Lift_Manufacturers_Ltd__in_Voluntary_Liquidation__2304875-2022_Strike_Out_Judgment.pdf).
The Worshipful Company of Coachmakers and Coach Harness Makers of London
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 Worshipful Company of Coachmakers and Coach Harness Makers of London 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 Worshipful Company of Coachmakers and Coach Harness Makers of London recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Avon Dynamic Calibration 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 Avon Dynamic Calibration 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 Avon Dynamic Calibration Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Advanced Solutions UPS 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 Advanced Solutions UPS 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 Advanced Solutions UPS Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Essex County Council
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 Essex County Council 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 Essex County Council 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.
CA60200 - RDA: Meaning of research and development
Source: gov.uk (2025-09-23)


CAA01/S437 (2) and (3)

Research and development is defined in Section 437. Treat activities as research and development for CA purposes if normal accounting practice treats them as research and development and they satisfy the conditions set out in Guidelines produced by the Secretary of State for Trade and Industry. The DTI guidelines are dealt with at CIRD81300 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird81300).For CA purposes research and development also includes oil and gas exploration and appraisal. Oil and gas exploration and appraisal means activities carried out for the purpose of:
- searching for petroleum anywhere in an area, or
- the extent or characteristics of any petroleum bearing area, or
- what the reserves of petroleum of any such area are, so that it may be determined whether the petroleum is suitable for commercial exploitation.
For further information about RDAs in relation to oil and gas see OT26000 (https://www.gov.uk/hmrc-internal-manuals/oil-taxation-manual/ot26000).

Regulations defining activities to be or not to be research and development may be made under ITA/S1006.Treat activities that are made to be research and development by regulations made under ITA/S1006 as research and development for RDA purposes.You should not treat activities that are prevented from being research and development by regulations made under ITA/S1006 as research and development for RDA purposes.
British Sign Language 5-year plan: Department for Environment, Food and Rural Affairs
Source: gov.uk (2025-07-21)

This plan sets out how the Department for Environment, Food and Rural Affairs (Defra) plans to improve the use of British Sign Language (BSL) in its communications in the next 5 years.

The BSL Act 2022 requires that named ministerial government departments must report on how they are promoting or facilitating the use of BSL in their communications with the public.

Each ministerial department has been asked to produce a 5-year BSL plan, setting out how they plan to improve the use of BSL within their departments.

These are published alongside the third BSL report (https://www.gov.uk/government/publications/british-sign-language-bsl-third-report-may-2024-to-april-2025), which summarises work being done across the government to improve the use of BSL.

Departments will be asked to update on progress against their 5-year plan in the fourth BSL report. This is due to be published in July 2026.
Joint EU-UK Financial Regulatory Forum
Source: gov.uk (2025-10-02)

A collection of Joint Statements from the biannual Joint UK-EU Financial Regulatory Forum which discusses bilateral cooperation on financial regulatory issues.

This is a collection of the Joint Statements from the biannual Joint UK-EU Financial Regulatory Forum between HM Treasury and the European Commission and involving representatives from their respective supervisory authorities. These documents are released following each EU-UK Forum and reflect the topics that were discussed in relation to financial regulatory issues of mutual interest. The EU-UK Forum was established following the signing of the UK-EU Memorandum of Understanding on Financial Services Cooperation on 27 June 2023.
Evolve Apprentices 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 Evolve Apprentices 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 Evolve Apprentices Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
HYDRO Systems UK Ltd
Source: gov.uk (2025-11-10)

We, the undersigned, commit to honour the Armed Forces Covenant and support the Armed Forces Community. We recognise the value Serving Personnel, both Regular and Reservists, Veterans and military families contribute to our business and our country.

The Armed Forces Covenant

An enduring covenant between the people of the United Kingdom, Her Majesty’s Government and all those who serve or have served in the Armed Forces of the Crown and their families

The first duty of Government is the defence of the realm. Our Armed Forces fulfil that responsibility on behalf of the Government, sacrificing some civilian freedoms, facing danger and, sometimes, suffering serious injury or death as a result of their duty. Families also play a vital role in supporting the operational effectiveness of our Armed Forces. In return, the whole nation has a moral obligation to the members of the Naval Service, the Army and the Royal Air Force, together with their families. They deserve our respect and support, and fair treatment.

Those who serve in the Armed Forces, whether Regular or Reserve, those who have served in the past, and their families, should face no disadvantage compared to other citizens in the provision of public and commercial services. Special consideration is appropriate in some cases, especially for those who have given most such as the injured and the bereaved.

This obligation involves the whole of society: it includes voluntary and charitable bodies, private organisations, and the actions of individuals in supporting the Armed Forces. Recognising those who have performed military duty unites the country and demonstrates the value of their contribution. This has no greater expression than in upholding this Covenant.

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We HYDRO Systems UK Ltd will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 HYDRO Systems UK Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
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.
Miss N Cooper v Egg London Nightclub: 3305275/2024
Source: gov.uk (2025-01-30)

Employment Tribunal decision.

Read the full decision in Miss N Cooper v Egg London Nightclub: 3305275/2024 - Judgment (https://assets.publishing.service.gov.uk/media/679b472e413ef177de146bdd/Miss_N_Cooper_v_Egg_London_Nightclub_3305275-2024_judgment.pdf).
WEEE: evidence and national protocols guidance
Source: gov.uk (2025-08-12)

How to issue evidence, meet and report on recovery and recycling targets and apply protocols on waste electrical and electronic equipment (WEEE).

This guidance for WEEE producer compliance schemes, approved authorised treatment facilities and approved exporters includes the:
- evidence and national protocols guidance
- WEEE recovery and recycling targets flow chart
- actual recovery and recycling rate template
KNW Training
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 KNW Training 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 KNW Training 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
We also pledge the following:

Civic responsibilities: attend local military events, support the RBL poppy appeal Recognise military skills and qualifications when interviewing for new positions

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.
COM82032 - Interest: interest objections and amendments: considering an interest objection (Action Guide menu)
Source: gov.uk (2025-11-17)


This page is currently under review

COM82033 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com82033)

Considering a late payment interest objection

COM82034 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com82034)

Considering a credit or debit interest objection
Vehicle Excise Duty for expensive car supplement threshold increase for zero emission vehicles
Source: gov.uk (2025-11-26)

This measure is about increasing the Vehicle Excise Duty expensive car supplement threshold for zero-emission cars to £50,000.

This measure increases the Vehicle Excise Duty expensive car supplement threshold for zero-emission cars from £40,000 to £50,000. It will apply to zero emission vehicles (ZEVs) registered from 1 April 2025 onwards.

This change will take effect from 1 April 2026.
DL7 9FD, Cawingredients Limited: environmental permit issued – EPR/UP3937FW/V008
Source: gov.uk (2025-10-23)

View the permit issued for Caw House, Northallerton under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:
- Operator name: Cawingredients Limited
- Installation name: Caw House
- Permit number: EPR/UP3937FW/V008