theodi/ndl-core-corpus huggingface dataset:
AmmarM
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 AmmarM 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 AmmarM 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
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss G M Gomes v The Tong Village Hotel Ltd: 6020263/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Miss G M Gomes v The Tong Village Hotel Ltd: 6020263/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6848493189d002b886e787fd/Miss_G_Monteiro_Gomes_v_The_Tong_Village_Hotel_Limited_-_6020263.2024.pdf).
Online Safety Act: Protection of Children Codes of Practice - explanatory memorandum
Source: gov.uk (2025-04-24)

This explanatory memorandum has been prepared by the Department for Science, Innovation and Technology and is laid before Parliament by Command of His Majesty.

Under section 41 of the Online Safety Act, Ofcom must prepare and issue codes of practice regarding duties about child safety (section 41(3)).

The codes describe measures that services can take to fulfil their child safety duties under the Act.
Mr A Lucas v Mr B Tomlinson T/a The Bike Shop: 6012676/2025
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Mr A Lucas v Mr B Tomlinson T/a The Bike Shop: 6012676/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68517279dc640d9b20f3e932/Mr_A_Lucas_v_Mr_Barry_Tomlinson_TA_The_Bike_Shop_6012676-2025.pdf).
P Rhodes v Openreach Ltd: 6003679/2024
Source: gov.uk (2025-03-18)

Employment Tribunal decision.

Read the full decision in P Rhodes v Openreach Ltd: 6003679/2024 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/67d94df9594182179fe0873b/Mr_P_Rhodes_v_Openreach_Limited_-_6003679_2024.pdf).
PM meeting with President Macron of France: 16 June 2025
Source: gov.uk (2025-06-17)

The Prime Minister met French President Emmanuel Macron at the G7 Summit this afternoon.

The Prime Minister met French President Emmanuel Macron at the G7 Summit this afternoon.

Discussing the Middle East, they both agreed on the need to find a route to peace through diplomacy and dialogue. They agreed that this should be a key focus for G7 partners in the next two days.

They looked ahead to the upcoming UK-France Summit in July and agreed that their teams should pursue high-ambition outcomes that deliver for the British and French people.

Migration should be a key focus given the deteriorating situation in the Channel, they confirmed - adding that they should continue to work closely with other partners to find innovative ways to drive forward progress.

They also agreed that the summit presents an opportune moment to further enhance our existing defence and security co-operation.

Both leaders looked ahead to discussing Ukraine at the G7 tomorrow and underscored their enduring support for securing a just and lasting peace and keeping up the pressure on Putin.
Bird flu: near Wem, North Shropshire, Shropshire (AIV 2025/05)
Source: gov.uk (2025-04-16)

Highly pathogenic avian influenza H5N1 was confirmed in commercial poultry on 20 January 2025.

Case details

16 April 2025

Following successful completion of disease control activities and surveillance in the zone around a premise near Wem, North Shropshire, Shropshire (AIV 2025/05), the 10km surveillance zone has been revoked in England.

Check the bird flu disease control zone map (https://www.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d) for other restrictions that may apply.

12 April 2025

Following successful completion of disease control activities and surveillance in the zone around a premise near Wem, North Shropshire, Shropshire (AIV 2025/05), the 3km protection zone has ended and the area that formed it becomes part of the 10km surveillance zone.

Although the premises is in England, part of the surveillance zone extends into the Wrexham local authority area of Wales.

20 January 2025

Highly pathogenic avian influenza (HPAI) H5N1 has been confirmed in commercial poultry at a premises near Wem, North Shropshire, Shropshire (AIV 2025/05). All poultry on the premises will be humanely culled. A 3km protection zone and 10km surveillance zone have been declared around the premises. Although the premises is in England, part of the surveillance zone extends into the Wrexham local authority area of Wales (https://www.gov.wales/avian-influenza-bird-flu).

Declarations

Download the: declaration of the revocation of a surveillance zone (PDF) (https://assets.publishing.service.gov.uk/media/67ffdcd9ed87b816085467d9/Revocation_of_the_avian_influenza_Surveillance_Zone_near_Wem__North_Shropshire__Shropshire__AIV_2025-05_.pdf)

This revokes and replaces the: declaration of the ending of a protection zone (PDF) (https://assets.publishing.service.gov.uk/media/67fa4812c6046b50261bc89a/Declaration_of_the_ending_of_a_protection_zone__AIV_2025_05_.pdf)

This revokes and replaces the: declaration of a Protection Zone and Surveillance Zone (PDF) (https://assets.publishing.service.gov.uk/media/678e9c7e432c55fe2988f69d/AI_-_protection_zone_and_surveillance_zone_-_declaration.pdf)

Further information
- Check the updated bird flu disease control zone map (https://www.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d).
- Check if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences).
Case number: AIV 2025/05
Anniversary Statement: Cessna 152, G-BSZW
Source: gov.uk (2025-02-24)

Loss of rudder control in-flight, Blackbushe Airport, Hampshire, 24 February 2024

This statement provides an update on the AAIB investigation into a serious incident involving a Cessna 152 at Blackbushe Airport on 24 February 2024. The aircraft was being flown by a student pilot during a training flight when it suffered a loss of rudder control. The instructor took control of the aircraft and landed uneventfully. Examination of the aircraft revealed that the rudder bellcrank had failed at the point where the right rudder cable attached to it.

The investigation has focused on the reason for the failure of the bellcrank and is nearing completion. The final report is expected to be published later in 2025.
CAPI10050 - Regulatory control procedures on importations of bananas: general
Source: gov.uk (2025-11-24)


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

Bananas xx-xxxx-xxxx) can be imported free of duty under preference, or at a reduced rate under first come first served quota, in which case no import licence is required.

Bananas imported at the full rate of duty require an RPA licence.

Details of duty rates can be found on the TARIC website.

When duty is payable, weighing certificates drawn up by authorised weighers are required to be presented and are subject to control by HMRC.
MOD biannual civilian personnel statistics: index
Source: gov.uk (2025-11-13)

Statistics on the strength of Ministry of Defence civilian personnel.

Please note that the biannual civilian personnel statistics replace the quarterly civilian personnel report last published as at 1 October 2017, on Thursday 09 November 2017.

Upcoming release dates for this publication are available here (https://www.gov.uk/government/statistics/announcements?utf8=%E2%9C%93&keywords=Biannual&organisations%5B%5D=ministry-of-defence).

View the full collection of previously published MOD civilian personnel quarterly statistics on their collection page (https://www.gov.uk/government/collections/mod-civilian-personnel-quarterly-statistics-index).

Related Information

Statistics at MOD (https://www.gov.uk/government/organisations/ministry-of-defence/about/statistics)
Companies House commercial pipeline
Source: gov.uk (2025-08-13)

An overview of the department's potential commercial activity for each year.

Companies House commercial pipeline provides a forward look at our anticipated outsourcing activity. Where possible, we’ve included all our major projects and anticipated procurements valued at £2 million or more.

Neither the publication of the pipeline, nor any of the information presented in it, should be taken as a commitment or representation on the part of Companies House to enter into a contractual arrangement or to proceed with a procurement. Circumstances may change and we cannot guarantee that the requirements, contract value, and/or timeline will be as stated.

There may also be further outsourcing activity that takes place that we are not currently aware of and which may not appear on the commercial pipeline.

We’ll refresh our published commercial pipeline every 6 months and will publish details of all of applicable opportunities valued above £12,000 including VAT on Contracts Finder (https://www.gov.uk/contracts-finder).
Agricultural Workforce in the United Kingdom at 1 June
Source: gov.uk (2025-12-11)

Estimates of the size of the agricultural workforce in the United Kingdom.

This time series gives the size of the agricultural workforce in the United Kingdom. The dataset provides number of farmers, managers and workers on farm as well as a breakdown by UK countries. These data are sourced from the United Kingdom Agriculture departments June Survey/Census of Agriculture.

These statistics are designated as National Statistics. Continued designation was confirmed in 2014 following a full assessment (https://www.statisticsauthority.gov.uk/publication/statistics-on-agriculture/) by the UK Statistics Authority against the Code of Practice for Statistics (https://www.statisticsauthority.gov.uk/code-of-practice/).

Agricultural workforce in the United Kingdom at 1 June 2025 (https://assets.publishing.service.gov.uk/media/69381ad9e447374889cd8f6a/agricultural-workforce-in-the-uk-20251211.ods) (ODS, 66.5 KB)

Information about the uses and users of the June survey of agriculture and horticulture is available on gov.uk (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/654304/structure-juneusers-24oct17.pdf).

The next update will be announced on the statistics release calendar (https://www.gov.uk/search/research-and-statistics?content_store_document_type=upcoming_statistics&organisations%5B%5D=department-for-environment-food-rural-affairs&order=release-date-oldest).

Defra statistics: farming

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

You can also contact us via X: https://x.com/DefraStats
N Wickett v G Horton Ltd: 6012583/2025
Source: gov.uk (2025-10-21)

Employment Tribunal decision.

Read the full decision in N Wickett v G Horton Ltd: 6012583/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68f5fa3128f6872f1663f086/N_Wickett_-vs-_G_Horton_Limited_-_Judgment.pdf).
STSM133050 - CREST: CREST Functionality: Transaction Stamp Status (TSS) values
Source: gov.uk (2025-09-26)


The Transaction Stamp Status (TSS) is a code or ‘flag’ defining the SDRT accountability for a participant in a transaction. The flags are also used to claim certain exemptions and reliefs from SDRT and so prevent CREST from charging SDRT on those transactions. Each flag consists of a single capital letter or a number. Examples of TSS flags, together with their descriptions, are listed below:

O

No SDRT liability, transfer to/from nominee with no change of beneficial owner or transfer between nominees of the same beneficial owner

P

0.5% ad valorem SDRT (this is the default code)

R

1.5% ad valorem SDRT

S

No SDRT liability, transfer to exempt charity

T

No SDRT liability, SDRT paid inside CREST on another CREST transaction

U

No SDRT liability, SDRT paid outside CREST on an instrument (including form SH03 used for a share buyback); or SDRT paid (or to be paid) outside CREST on corporate action

V

No SDRT liability, NCBO-NCLO (no change in legal or beneficial owner) including pure de- or re-materialisation

W

No SDRT liability, issues of shares to a Clearance Service or Depositary Receipt Issuer

3

No SDRT liability, intra-group transfer, a letter of direction having been adjudicated as exempt by HMRC

4

No SDRT liability, stock loan or repo, stock loan return or repo return or transfer of DBV (Delivery by Value) collateral relating to loans to market makers

5

No SDRT liability, letter of direction having been executed (including pension scheme mergers, purchase of life insurance policies and transfers by way of security for loans)

6

No SDRT liability, authorised unit trust merger or authorised unit trust/OEIC conversion/amalgamation

7

No SDRT liability, UK security held on an overseas branch register
Teacher misconduct panel outcome: Mr Kieran Taylor
Source: gov.uk (2025-02-06)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Mr Kieran Taylor

Teacher reference number: xx-xxxx-xxxx

Teacher’s date of birth: 31 March 1976

Location teacher worked: Weymouth, South West England

Date of professional conduct panel: 17 January 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Kieran Taylor formerly employed in Dorset, South West England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Send your Bingo Duty return online
Source: gov.uk (2025-05-23)

Use this service to submit your Bingo Duty return to HMRC.

Submit your monthly Bingo Duty return by using this service.

You cannot use this service to amend a previous return.

Read ‘Pay Gaming or Bingo Duty’ (https://www.gov.uk/guidance/pay-gambling-duties) to find out about the different ways you can pay the duty.

Online services may be slow during busy times. Check if there are any problems with this service (https://www.gov.uk/government/publications/gambling-tax-service-availability-and-issues).

Before you start

To send your Bingo Duty return online, you need a Government Gateway user ID and password. If you do not have a user ID, you can set one up when you send your return.

Before you submit your return you’ll need:
- your Bingo Duty registration number
- your registered business postcode
- accounts and records to work out your profits
- your previous return if you would like to claim a loss
Submit your Bingo Duty return

Start now (https://www.tax.service.gov.uk/submissions/new-form/send-your-bingo-duty-return)

If you’re unable to use the online service contact the Excise Processing Team (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/excise-enquiries) for a paper form to submit your return.

Send a return as an agent or representative

Agents or personal representatives can also use this service.

Agents will need their access code and their client’s Bingo Duty registration number.

Amend a return or request a repayment

If there has been an error which meant you did not pay enough Bingo Duty, you should make an adjustment on your next return.

If the error resulted in you paying too much, you can request a repayment by writing to the Excise Processing Team (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/excise-enquiries).

Read Excise Notice 212: statutory interest and repayment of overpaid Excise Duty (https://www.gov.uk/government/publications/excise-notice-212-statutory-interest-and-repayment-of-overpaid-excise-duty) for more information on how to request a repayment.
AI Tech UK
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 AI Tech UK 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 AI Tech UK 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
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.
Verify identity: citizen (ID1)
Source: gov.uk (2025-11-17)

Application form ID1 to prove your identity when lodging an application to HM Land Registry.

Use this form if you are not a conveyancer or UK financial institution and you are sending one of the following applications to HM Land Registry:
- transfers (whether or not for value)
- transfers and deeds relating to the appointment or retirement of trustees
- leases (whether or not for value) that are being registered
- charges (mortgages) that are being registered
- discharge of a charge in form DS1
- release of a charge in form DS3
- surrenders of leases
- most voluntary and compulsory applications for first registration where the title deeds have been lost or destroyed
- all other applications for compulsory first registration
- any person who is a party to one of the above transactions who is not represented by a conveyancer
You do not need to complete this form if the value of the land involved in the disposal does not exceed £6,000.

See Guidance: completing form ID1 (https://www.gov.uk/guidance/completing-forms-id1-and-id2)

Videos

How to complete form ID1 - YouTube (https://www.youtube.com/watch?v=NkAbszu0P6A&t=2s)

Tell us what you think about this support video (https://online1.snapsurveys.com/interview/ee4760cc-2b84-44c1-937b-6e3d5ede1996).

Address

Send the completed form to our standard address (https://www.gov.uk/guidance/land-registry-address-for-applications#standard-addresses).
CTM15290 - Distributions: general: transfers not at market value - to member who is an employee/director
Source: gov.uk (2025-07-24)


CTA10/S1000 (1) B and (1) G

If a company transfers an asset at less than market value to an employee or director, the difference between the market value and the transfer price will be taxable on the recipient in some way. This will usually be by way of a charge on the employee or director (see EIM21640 (http://home.active.hmrci/eimanual/EIM21640.htm) onwards).

However, if the employee/director is also a member, the tax treatment depends on whether that person acquired the asset in the capacity of:
- an employee/director, or
- a member.
To be assessed as income from an office or employment the transfer of value must flow from the employment or office.

To be a distribution the employee/director must have received the asset in capacity as member, CTM15250 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15250).

In practice, there is may be little evidence definitely pointing to one or other of these alternatives.

The liability on the recipient of the asset would arise under ITTOIA05/PART4/CHAPTER3 for a member of the company and under the employment income provisions in ITEPA03 for an employee/director.

If the employment income basis is agreed, CTA10/S1000 (1) B or (1) G will not apply. Advice on the NIC position is at NIM13000 (http://home.active.hmrci/nimmanual/NIM13000.htm) onwards.

In some cases the transfer of the asset may be by way of compensation, for example for loss of office. In this case the transfer should not be treated as a distribution and liability will be under the employment income provisions.

See BIM47110 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47110) for the position on trading income.

An employee or member may transfer an asset to a company at more than market value. In these circumstances see CTM15250 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15250) regarding treatment as a distribution and EIM21640 (http://home.active.hmrci/eimanual/EIM21640.htm) onwards regarding employment income treatment.
Nishi Dholakia
Source: gov.uk (2025-04-30)

Nishi Dholakia was appointed His Majesty’s Commissioner for the British Indian Ocean Territory (BIOT) in December 2024. Nishi is a member of HM Diplomatic Service: his roles include postings in Brussels, Washington, and most recently British Embassy in Beijing, as the senior lead (Minister-Counsellor) for Economics, Trade Policy, and Environmental issues. He was chief negotiator with the Chinese for the 2019 Economic and Financial Dialogue.  Nishi was also joint head of the HM Government China Network Medical Supplies Task Force, which procured £1 billion (later £4 billion) of goods to help save the NHS during the COVID-19 pandemic.

Nishi Dholakia was appointed His Majesty’s Commissioner for the British Indian Ocean Territory (BIOT) in December 2024.

Nishi is a member of HM Diplomatic Service: his roles include postings in Brussels, Washington, and most recently British Embassy in Beijing, as the senior lead (Minister-Counsellor) for Economics, Trade Policy, and Environmental issues. He was chief negotiator with the Chinese for the 2019 Economic and Financial Dialogue.

Nishi was also joint head of the HM Government China Network Medical Supplies Task Force, which procured £1 billion (later £4 billion) of goods to help save the NHS during the COVID-19 pandemic.
R Meyeri v Motorcycle World LLP: 6006588/2024
Source: gov.uk (2025-07-23)

Employment Tribunal decision.

Read the full decision in R Meyeri v Motorcycle World LLP: 6006588/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/687e3d488adf4250705c96b4/Roya_Meyeri_v_Motorcycle_World_LLP_6006588.2024_PPH_Reserved_Judgment.pdf).
Parliamentary Secretary
Source: gov.uk (2025-10-06)

The Parliamentary Secretary is responsible for supporting the Chief Secretary to the Prime Minister and the Minister for the Cabinet Office on coordination and delivery of cross-government priorities. In particular, the Minister’s responsibilities are to support the Chief Secretary to the Prime Minister and the Minister for the Cabinet Office on: EU Reset and the Windsor Framework Government commercial function Infrastructure delivery Union and constitutional matters Fiscal events and departmental business planning Transparency and freedom of information policy

The Parliamentary Secretary is responsible for supporting the Chief Secretary to the Prime Minister and the Minister for the Cabinet Office on coordination and delivery of cross-government priorities.

In particular, the Minister’s responsibilities are to support the Chief Secretary to the Prime Minister and the Minister for the Cabinet Office on:
- EU Reset and the Windsor Framework
- Government commercial function
- Infrastructure delivery
- Union and constitutional matters
- Fiscal events and departmental business planning
- Transparency and freedom of information policy
COM120001 - Repayments/reallocations: overpayments: general: introduction
Source: gov.uk (2025-12-02)


General

An overpayment occurs on COTAX for an Accounting Period (AP) when payments made, or treated as made exceed the total of charges recorded on COTAX for:
- tax payable
- any late filing penalty
- any interest charge on tax paid late
COTAX can recognise an overpayment on an individual duty type (tax, interest or penalty) where the payments posted to that duty type exceed the charge posted for that duty type. COTAX recognises this even if the AP as a whole is not overpaid.

COTAX cannot recognise an overpayment where the AP has been cleared NDR (No Determination Required) and a payment is made against the AP, so these cases are entered on work list PNAR (Payments for APs Cleared NAR/NDR List).

Where a payment has been made against an AP but no charge has been recorded, this is treated as a payment on account and is not an overpayment.

COTAX usually repays or reallocates an overpayment automatically when an AP becomes overpaid providing certain conditions exist on that AP. See COM120010 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com120010) for further information on overpayments COTAX can handle automatically.

Where COTAX cannot repay or reallocate automatically it enters the case on one of the following work lists:
- LOPD (Overpayments List)
- LOPU (Overpayments Review List)
- MRPL (Manual Repayments List)
In addition COTAX inhibits repayments for 14 days for repayments that have certain conditions present and enters them on the ORUR work list (Overpayments Requiring Urgent Review List). It is important that you review cases entered on this list within the 14 day inhibit period.

Companies that are struck off

Certain actions on COTAX may lead to an overpayment being automatically repaid to a struck off company. To prevent that, you must use function MRSC (Maintain Repay / Realloc Signals (Company)) to inhibit repayments whenever you take an action that may lead to a monetary event.

Overpayments of £100 or less

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

See COM126000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com126000) onwards for further information about all these work lists.
CG13700 - Introduction and computation: claims and elections: meaning of claims and elections
Source: gov.uk (2025-09-01)


Throughout this manual, all legislative references are to the Taxation of Chargeable Gains Act 1992 (https://www.legislation.gov.uk/ukpga/1992/12/contents) (TCGA 1992) unless otherwise stated.

These pages cover some basic points on the general mechanics of claiming reliefs, allowances, and so on and are focused mainly on reliefs and allowances under the TCGA 1992 or which work by reference to an allowable loss.

These pages are not intended to replace the detailed guidance on self-assessment procedures, claims and elections which are mainly contained in the Self Assessment Claims Manual (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual), the Enquiry Manual (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual) and the Self Assessment: the legal framework (https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework) manual. In addition, there is further guidance on claims and elections for companies in the Company Taxation Manual at CTM90600 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm90600).

Claims and elections have different functions, and it can be important to understand whether you are dealing with a claim or an election, since some legislation only applies to one or the other.

See SACM2000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm2000) to find out about the differences between claims and elections.

Some extra statutory concessions allow customers to make claims. Such claims, and any consequential claims, are dealt with in the same way as claims allowed by statutory provisions.
OT45700 - Non-residents working on the UK continental shelf: exemption for licensee from recovery of tax - specimen certificate
Source: gov.uk (2025-11-13)


CERTIFICATE OF EXEMPTION UNDER PARAGRAPH 2 OF SECTION 77F OF THE TAXES MANAGEMENT ACT, 1970

CERTIFICATE NUMBER

To the holder of Licence Number [XXXX] granted under Part 1 of the Petroleum Act 1998:

WHEREAS an application has been made to the Commissioners of HM Revenue and Customs under paragraph 2 of Section 77F of the Taxes Management Act 1970 by [name of the applicant] (Hereinafter called “the Applicant”);

AND WHEREAS the Commissioners of HM Revenue and Customs are satisfied that the Applicant will comply with any obligations imposed on him by the Taxes Acts while this certificate is in force:

IT IS HEREBY CERTIFIED that the holder of the above mentioned licence is exempt from the provisions of paragraph 1 of Section 77C of the said Act with respect to any tax payable by the Applicant while this Certificate is in force. This Certificate shall remain in force until such date as may be specified in a notice in writing from the Commissioners of HM Revenue and Customs to the holder of this Certificate cancelling it in accordance with paragraph 3 of Section 77F of the said Act.

......................................................................

Signed on behalf of the Commissioners of HM Revenue and Customs

Date

...................................................................
Mr K V Saripella v Gelatos house (Bristol) Ltd (In Voluntary Creditors' Liquidation): 6006644/2024
Source: gov.uk (2025-10-21)

Employment Tribunal decision.

Read the full decision in Mr K V Saripella v Gelatos house (Bristol) Ltd (In Voluntary Creditors’ Liquidation): 6006644/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68f60d382f0fc56403a3d0c9/Mr_K_V_Saripella_-vs-_Gelatos_house__Bristol__ltd__In_Voluntary_Creditors__Liquidation__-_Judgment.pdf).
Company Names Tribunal decision: Cafe Lego Ltd
Source: gov.uk (2025-11-06)

Decision for applicant Lego Holding A/S and Lego Company Limited registration number SC834572, applicant successful.

Application number 5491

Applicant Lego Holding A/S and Lego Company Limited objected to the name used by Cafe Lego Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
Data (Use and Access) Act 2025
Source: gov.uk (2025-07-25)

Information about the Data (Use and Access) Act 2025 which received Royal Assent on 19 June 2025.

The Data (Use and Access) Act 2025 reforms how the UK manages non-personal and personal data and aims to unlock the secure and effective use of data. This wide-ranging Act enables:
- the growth of digital verification services
- new Smart Data schemes like Open Banking
- a new National Underground Asset Register
- important changes to the UK’s data protection and privacy legislation
Documents about the Data (Use and Access) Act 2025 can be found on the Parliament website (https://bills.parliament.uk/bills/3825).
Hydrogen BECCS Innovation Programme: projects awarded funding
Source: gov.uk (2025-12-04)

This programme supported innovation in hydrogen BECCS (bioenergy with carbon capture and storage) technologies with £31 million in funding.

The Hydrogen BECCS Innovation Programme supported technologies which could produce hydrogen from biogenic feedstocks and be combined with carbon capture. It forms part of the Department for Energy Security and Net Zero (DESNZ) Net Zero Innovation Portfolio (https://www.gov.uk/government/collections/net-zero-innovation-portfolio), which aimed to accelerate the commercialisation of innovative clean energy technologies and processes through the 2020s and 2030s.

The programme (https://www.gov.uk/government/publications/hydrogen-beccs-innovation-programme) was in 2 phases, both of which are now closed:
- Phase 1 - (total budget £5 million) supported multiple projects to scope and develop a feasible prototype demonstration project
- Phase 2 - (total budget £26 million) took projects from innovation design through to innovation demonstration
Russia: parental child abduction
Source: gov.uk (2025-04-28)

Information for parents whose British child has been abducted in Russia by the other parent or a relative.

Includes information on
- organisations, which may be able to help and their contact details
- applicable legal mechanism
- custody issues
- mediation
See also information for parents whose child may be abducted abroad (https://www.gov.uk/guidance/international-parental-child-abduction)
Whole House Retrofit competition - successful bids
Source: gov.uk (2025-01-07)

A total of £7.7 million has been awarded to the first 3 winning organisations in the Whole House Retrofit competition.

In Summer 2019, the government published a summary of responses to the call for evidence on building a market for energy which laid out the barriers to energy efficiency uptake in the UK. Important amongst these was the deterrent posed by the high upfront cost of significant improvements in energy efficiency.

The aim of the programme is to demonstrate cost reduction in the whole-house approach to retrofitting through economies of scale and scope.

The 3 projects will seek to achieve reductions in the cost of retrofitting of between 5-20% across a range of building types, with each retrofitted property delivering an energy performance of at most 30 kWh/m2/yr. A total of more than 300 houses will be retrofitted.

The Whole House Retrofit competition is closed for new applications. Details of the competition’s aims and objectives can be found in the competition guidance (https://webarchive.nationalarchives.gov.uk/ukgwa/20250604155122/https://www.gov.uk/guidance/whole-house-retrofit-whr-competition).
Submission to House of Commons Committee on Standards inquiry
Source: gov.uk (2025-05-02)

CSPL submitted written evidence to the House of Commons Committee on Standards inquiry on MPs' outside employment and interests.

The Committee on Standards in Public Life has submitted written evidence to the House of Commons Committee on Standards inquiry on outside employment and interests in the Code of Conduct for Members of Parliament.
EXPP5040 - Customs Handling of Import and Export Freight (CHIEF) export declarations: National Export System (NES) Digital certificates
Source: gov.uk (2025-11-24)


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

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

A Digital certificate provides the safeguards that are necessary when sensitive or confidential information is transmitted over the Internet. Digital certificates use Public Key Infrastructure (PKI) technology which is a sophisticated, mathematically proven method of encrypting and decrypting information. Information can be decrypted only when both a private key and a public key match each other.

Information sent using a Digital certificate is encrypted.

The private key is stored on the trader's computer hard disk. The trader retains control of the private key, it can only be used if the password is known.

It should be noted that Customs declarations made via the Government Gateway www.gateway.gov.uk (http://www.gateway.gov.uk) will require traders to obtain a digital certificate from a third party supplier. This applies to XML and WEB form declarations. A Digital certificate will then be used to authenticate the user's identity each time they log on.

The Digital certificates then can currently be used to access the Government Gateway are Equifax and Chamber Simply Sign:

www. equifaxsecure.co.uk/ebusinessid

www. simplysign.co.uk
Felder Group UK
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 Felder Group UK 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 Felder Group UK 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
We also pledge the following:

Employment support to members of the Armed Forces Community

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Limitless Control 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 Limitless Control 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 Limitless Control Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- 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.
Find public health resources
Source: gov.uk (2025-07-13)

Use this service to find resources that can help you learn more about immunisation and public health programmes.

‘Find public health resources’ is a new service currently in private beta. Help us improve it by providing feedback (https://submit.forms.service.gov.uk/form/7976/give-feedback-on-find-public-health-resources).

Available resources

All resources are free.

These resources have have been created for people of all ages and backgrounds and are also available in different languages and accessible formats, such as:
- audio
- braille
- British Sign Language (BSL)
- Easy Read
- large print
- simple text
The types of resources available to view, download, or order as printed copies include:
- bulletins
- consent forms
- fridge magnets
- GIFs
- leaflets
- posters
- pull-up banners
- slide sets
- stickers
- record cards
- videos
Who this service is for

This service is open to everyone and aims to support government health programmes in England.

For example, you can find resources to help you learn how to protect yourself and others from infectious diseases like influenza (flu).

Healthcare professionals can also use these resources in their work to help:
- improve uptake of vaccines
- carry out public health measures
- reduce health inequalities
- support informed consent
- support in talking to the public
Before you start

You do not need an account to view or download free resources. However, you’ll need to sign in to place an order.

If you are a healthcare professional, you can:
- sign in using your work email to access higher order limits
- request more than your order limit by contacting us through telephone, email, or our online form
Find a resource (https://find-public-health-resources.service.gov.uk/)

Other ways to access this service

Phone

If you have a product code, make sure to have it with you when you call.

Phone: xx-xxxx-xxxx Monday to Friday, 9am to 5:30pm

Email

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

We aim to respond within 3 to 5 working days.