theodi/ndl-core-corpus huggingface dataset:
G1098 Group Int 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 G1098 Group Int 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 G1098 Group Int 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
- Discounts
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
HMCTS management information - August 2025
Source: gov.uk (2025-10-09)

The management information we use to understand workload volumes and timeliness at a national level.

These documents provide the latest management information on workload and timeliness for the period from August 2024 to August 2025 for our civil and family courts, and tribunals.

(https://assets.publishing.service.gov.uk/media/68e674d7750fcf90fa6fff49/HMCTS_MI_output_Aug_25.xlsx)

HMCTS management information - August 2024 to August 2025 (https://assets.publishing.service.gov.uk/media/68e674d7750fcf90fa6fff49/HMCTS_MI_output_Aug_25.xlsx)

MS Excel Spreadsheet, 55.7 KB

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

(https://assets.publishing.service.gov.uk/media/68e674ecef1c2f72bc1e4f30/HMCTS_MI_output_accessible_Aug_25.csv)

HMCTS management information (accessible version) - August 2024 to August 2025 (https://assets.publishing.service.gov.uk/media/68e674ecef1c2f72bc1e4f30/HMCTS_MI_output_accessible_Aug_25.csv)

CSV, 7.94 KB

View online (/csv-preview/68e674ecef1c2f72bc1e4f30/HMCTS_MI_output_accessible_Aug_25.csv)
VATRESNI8550 - Handling correspondence: Issue of duplicate refund form when stamped original has not been received by retailer
Source: gov.uk (2025-12-05)


Below are draft letters that may be sent when a duplicate refund form is to be issued. The letters should be adapted to suit individual circumstances but note that duplicate refund forms must only be issued if the traveller provides a photocopy of the original Customs certified form. Reply to traveller

Dear [insert name],

VAT Retail Export Scheme

Thank you for your letter of [insert date] about the non-receipt of a VAT refund for goods purchased from [insert name of retailer].

I understand from the retailer / refund company* that they have not received the refund claim but will send you a duplicate form if you can provide them with a photocopy of the original Customs certified form. Duplicates may not be issued in any other circumstances.

On receipt of the duplicate, you must complete the Customer’s declaration and send the form with the photocopy of the original, to the Customs export officer at your final port or airport of departure from Northern Ireland/the EU as applicable. If the export officer is satisfied that the goods have been exported, they will certify the duplicate and forward it to the retailer concerned.

If you do not receive a refund within a reasonable time, please write direct to the retailer, not to HM Revenue and Customs as we do not make the refund.

Yours sincerely,

*delete as appropriate

Reply to retailer/refund company

Dear [insert name],

VAT Retail Export Scheme

Thank you for your letter of [insert date] concerning a VAT refund form covering goods sold to [insert traveller’s name].

If the VAT refund document has gone astray after its certification by UK or EU Customs, you may issue a duplicate only where a photocopy of the original is produced. Duplicates must not be issued in any other circumstances.

The duplicate and the photocopy of the original customs-certified document must be sent to the customs export officer who certified the original document. If satisfied, the customs export officer will certify the duplicate and return it to you to allow you to make a refund to your customer. After you have made the refund to your customer, you may zero-rate the supply in your records.

Yours sincerely,
CM22 7TG, Stephen Munns: environmental permit application advertisement - EPR/EP3821LV/A001
Source: gov.uk (2025-11-26)

View the application submitted by Stephen Munns for Aquarius, Start Hill, Bishop's Stortford, CM22 7TG.

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
Peer review: freight value of time and value of reliability
Source: gov.uk (2025-10-22)

Provides a review of understanding and valuing road freight travel time.

The value of travel time (VTT) is one of the key sets of values used in the modelling and appraisal of transport investments. For road freight, they represent the value attached to changes in journey time by businesses that move cargo in the UK.

This independent report reviews the understanding and valuing road freight travel time (https://www.gov.uk/government/publications/understanding-and-valuing-road-freight-travel-time).

Ian Williams has completed this peer review on behalf of the Department for Transport.

See the response to this independent report (https://www.gov.uk/government/publications/road-freight-travel-time-response-to-the-peer-review) for more information.
Northern Ireland Diagnostic Waiting Time Statistics Quarter Ending June 2025
Source: gov.uk (2025-09-04)

Presents information on waiting times at the end of each quarter for a diagnostic service and diagnostic reporting turnaround times.

Information is detailed below on the number of patients waiting, and length of time waiting, for diagnostic services, as well as diagnostic reporting turnaround times at health and social care trusts in Northern Ireland. The information in the publication reports on performance against the ministerial diagnostic target in Northern Ireland.
New drainage standards tackle pollution in England’s communities
Source: gov.uk (2025-06-19)

Developers encouraged to reduce pollution, protect communities from flooding and benefit nature as part of government’s ambition to build 1.5 million homes.

In a move to tackle water pollution and protect communities from flooding, the government is updating the national standards for Sustainable Drainage Systems (SuDS) for the first time in a decade.

The new standards – welcomed by the construction industry - will give developers clearer guidance on how to create rainwater management systems that mimic the natural environment and deliver better outcomes.

Suggested features include spaces designed to collect and filter rainwater, which will relieve pressure on our crumbling sewage system and prevent pollution overflowing into our waterways.

Impermeable surfaces such as roads and pavements increase the risk of flooding in heavy downpours, as the excess water has nowhere to go. By introducing materials designed to soak up water, new developments will be better protected against flooding.

The new standards will also encourage design features like green roofs and soakaways. These provide a place for nature to thrive and improve a building’s energy efficiency –reducing energy bills, bringing mental and physical health benefits to communities by expanding access to nature and supporting wildlife.

The updated standards signify the government’s ambition to build 1.5 million homes sustainably without delaying the planning process and comes following the record £104 billion secured from private sector investment to clean up our rivers, lakes and seas.

Water Minister Emma Hardy said:

The Government will introduce new standards to tackle water pollution, protect communities from flooding and make our new towns beautiful.

Nature recovery and growth can go hand in hand, and these new standards will enable the sustainable building of 1.5 million homes as part of the Plan for Change.

Key features of the new standards include:
- Reducing flood risk by actively managing surface water on site
- Improving water quality before it enters rivers and streams
- Provide community benefits by creating more attractive and resilient places to live and work
- Prioritising solutions that enhance biodiversity and green space
- Encouraging water efficiency, by enabling the reuse of rainwater through harvesting and collection systems
- Emphasising long-term maintenance and performance
To support the government’s Plan for Change, the updated standards are aligned with the National Planning Policy Framework and will complement wider planning reforms which will take place later this year. Developers are encouraged to innovate and demonstrate how their systems meet the outcomes, rather than follow a one-size-fits-all checklist.
Pegwell Bay Nursery
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 Pegwell Bay Nursery 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 Pegwell Bay Nursery 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.
Ilec-Imec Building Services
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 Ilec-Imec Building Services 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 Ilec-Imec Building Services recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Eco-Pak 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 Eco-Pak 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 Eco-Pak Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr D Besan v Insulated Concrete Formwork Services Ltd: 4100163/2025
Source: gov.uk (2025-06-25)

Employment Tribunal decision.

Read the full decision in Mr D Besan v Insulated Concrete Formwork Services Ltd: 4100163/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/685bd72bc779b80d9a0e0fdf/Mr_D_Besan_v_Insulated_Concrete_Formwork_Services_LTD_-_4100163.2025_-_Judgment.pdf).
Expressions 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 Expressions 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 Expressions 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
- 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.
Smart meters in Great Britain, quarterly update June 2025
Source: gov.uk (2025-08-28)

Quarterly statistics on the roll-out of smart meters in Great Britain, covering both operating and installed meters.

These statistics include:
- the number of smart meters installed by large energy suppliers in April to June 2025
- total numbers of smart and non-smart meters operated by these suppliers at the end of June 2025
- the full series from 2012 onwards of quarterly and annual operating and installation numbers
The next quarterly publication to end September 2025 is due for release on 27 November 2025.

Find out more about the smart meter roll-out (https://www.gov.uk/guidance/smart-meters-how-they-work).

Contact us

If you have questions about these statistics, please email: xxx@xxx.xx (mailto:xxx@xxx.xx).
Various properties at Meadowlands Court, Poundstock, Bude, Cornwall, EX23 0FF: CHI/00HE/PHI/2024/0213 – 0218, 0220 – 0235, 0237, 0238, 0240 – 0244, 0246 – 0249
Source: gov.uk (2025-06-16)

Southern Region, Judge C A Rai, Mr M C Woodrow MRICS, Mr M Jenkinson on 15 and 16 May 2025

Read the full decision in EX23 0FF_CHI/00HE/PHI/2024/xx-xxxx-xxxx, xx-xxxx-xxxx, 0237, 0238, xx-xxxx-xxxx, xx-xxxx-xxxx_Decision (https://assets.publishing.service.gov.uk/media/6841651dfa0289a17a3e8752/2025_May_27_Decision.pdf)
Waste Metric Dashboard: March 2025
Source: gov.uk (2025-04-14)

The Waste Metric Dashboard summarises progress on the diversion of waste away from disposal to the LLW Repository and on the environmental performance of the National Waste Programme.

The National Waste Programme publishes a range of waste metrics to track progress and ensure that expected programme benefits are being delivered.

The metrics demonstrate:
- the successful diversion of waste away from disposal to the LLW Repository
- the optimal use of key national assets, such as the LLWR Site and waste treatment facilities
- the safety and environmental performance of the National Programme.
SPM182600 - Paying and Recovering - SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP: offsetting against other payments
Source: gov.uk (2025-04-06)


An employer can treat an employee’s wages or any occupational maternity, adoption, paternity or sick payments as payments towards SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP, or the other way round if:
- they continue to pay wages for a week in which SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP is due, even though the employee did not do any work for them, or
- they make a payment from their own occupational pay scheme for the same week as SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP.
If these payments are less than the SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP due the employer must make up the difference.

Jointly funded or employee funded scheme

Payments funded by employees cannot be offset against an employer’s liability to pay SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP.

If payment is paid from a jointly funded scheme, and it counts as earnings for NICs purposes, that part of the payment funded by the employer can be offset against the employer’s SSP/SMP/SAP/SPP/ShPP/SPBP/SNCP liability.
Tuition fees and student support: 2025 to 2026 academic year
Source: gov.uk (2025-11-26)

Information about changes to undergraduate tuition fees and student support arrangements in the 2025 to 2026 academic year.

Information about changes the government intends to make in the 2025 to 2026 academic year to:
- undergraduate tuition fees
- loans for support with living costs
- fees and fee loans for foundation years
The government laid regulations implementing these changes to tuition fee limits on 20 January 2025, which came into force on 6 March 2025.
Ms R Modza v London Borough of Tower Hamlets: 3207431/2021
Source: gov.uk (2025-09-01)

Employment Tribunal decision.

Read the full decision in Ms R Modza v London Borough of Tower Hamlets: 3207431/2021 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68ada02d3a052c9c504c8e10/Mrs_R__Modza_v_London_Borough_of_Tower_Hamlets_-_3207431-2021_-_Judgment_.pdf).
Age UK East 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 Age UK East 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 Age UK East 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
- 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.
Air Passenger Duty: enquiries
Source: gov.uk (2025-05-14)

Email, call or write to HMRC if you're an aircraft operator and need help with Air Passenger Duty, including registering and making payments and returns.

Email

Email HMRC if you’re an aircraft operator and have an enquiry about Air Passenger Duty: xxx@xxx.xx (mailto:xxx@xxx.xx)

Email the Occasional Operator Scheme team to get a reference number: xxx@xxx.xx (mailto:xxx@xxx.xx)

HMRC will only email you with confidential information if you have given them your written agreement they can do so.

Phone

Call HMRC for help with Air Passenger Duty general enquiries including:
- registering for Air Passenger Duty
- information about the Occasional Operator Scheme
- returns
Telephone: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Find out about call charges (https://www.gov.uk/call-charges)

Post

Write to HMRC for help with general enquiries, including:
- registration, including changes to your registration
- the Occasional Operator Scheme and other special schemes
- returns
HM Revenue and Customs - Central Assurance Team (CAT)Trinity Bridge House2 Dearmans PlaceSalfordM3 5BSUnited Kingdom

Related content

Guidance
- Air Passenger Duty for plane operators (https://www.gov.uk/air-passenger-duty)
- Pay Air Passenger Duty (https://www.gov.uk/guidance/pay-air-passenger-duty)
- Record keeping for Air Passenger Duty (https://www.gov.uk/guidance/record-keeping-for-air-passenger-duty)
Ms A Morris v Pendlebury Care Homes Ltd: 6006328/2025
Source: gov.uk (2025-08-12)

Employment Tribunal decision.

Read the full decision in Ms A Morris v Pendlebury Care Homes Ltd: 6006328/2025 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/6895da3b586f9c9360656a1b/Ms_A_Morris_v_Pendlebury_Care_Homes_Limited_6006328_2025_.pdf).
Royal Prerogative: caseworker guidance
Source: gov.uk (2025-10-13)

Tells HM Passport Office staff about the Royal Prerogative in relation to passport applications.

This guidance tells HM Passport Office staff about the Royal Prerogative in relation to passport applications.

The Royal Prerogative is the means by which some of the executive powers of government, possessed by and vested in a monarch, are carried out.
Miss M D Kneafsey v Rafters Clean Ltd: 3301383/2024
Source: gov.uk (2025-06-06)

Employment Tribunal decision.

Read the full decision in Miss M D Kneafsey v Rafters Clean Ltd: 3301383/2024 - Judgment (https://assets.publishing.service.gov.uk/media/683dc7d21b807cfa6995e08a/Miss_M_Dunwoody_Kneafsey___v_-_Rafters_Clean_Ltd___3301383-2024_-_Judgment.pdf).
MGL Group
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 MGL Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
DSIT: workforce management information, June 2025
Source: gov.uk (2025-07-29)

Reports on departmental staff numbers and costs.

The Department for Science, Innovation and Technology (DSIT) publishes details about staff numbers and payroll costs for payroll and non-payroll staff on a monthly basis.

This data is also available on data.gov.uk:
- DSIT: workforce management information (https://www.data.gov.uk/dataset/de8a6621-b4fb-44b2-92fe-bb29c705ba8d/dsit-workforce-management-information)
Ms F Namukwaya v Premier Inn Ltd and Whitbread Group plc: 2300823/2023
Source: gov.uk (2025-02-13)

Employment Tribunal decision.

Read the full decision in Ms F Namukwaya v Premier Inn Ltd and Whitbread Group plc: 2300823/2023 - Costs (https://assets.publishing.service.gov.uk/media/678fa1c5ae6ec7befab81fc4/Mrs_Namukwaya_v_Premier_Inn_2300823-2023_Judgement...pdf).

Read the full decision in Ms F Namukwaya v Premier Inn Ltd and Whitbread Group plc: 2300823/2023 - Reasons (https://assets.publishing.service.gov.uk/media/67a9d4b831fb10faa3148457/Mrs_F_Namukwaya_v_1.Premier_Inn_Limited__2.Whitbread_Group_PLC_2300823-2023_-_Written_Reasons_30-Dec-24.pdf).
People Spark Solutions 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 People Spark Solutions 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 People Spark Solutions 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve 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.
Princebuild 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 Princebuild 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 Princebuild Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Nominal roll of national consultant awards in England and Wales
Source: gov.uk (2025-09-11)

A list of all consultants in receipt of a national Clinical Excellence, Clinical Impact or Distinction Award, with details of the award they hold.

This list is updated annually. If you have a query about the award status of a particular consultant, contact the Advisory Committee on Clinical Impact Awards (ACCIA) secretariat: xxx@xxx.xx (mailto:xxx@xxx.xx) or xxx@xxx.xx (mailto:xxx@xxx.xx).
Flats 1-57 Peoples Place & 17 to 20 North Bar Street, Banbury, Oxford, OX16 OFJ; CAM/38UB/LDC/2024/0626
Source: gov.uk (2025-08-14)

Eastern Region, Peter Roberts FRICS CEnv, 24 February 2025

Read the decision in full Flats 1-57 Peoples Place & 17 to 20 North Bar Street, Banbury, Oxford, OX16 OFJ; CAM/38UB/LDC/2024/0626 (https://assets.publishing.service.gov.uk/media/68484569ddc1cbd280bcb8b9/Section_20_17_to_20_North_Bar_Street_Banbury_OX16_0FJ.pdf)
COM53030 - Claims/reliefs: other reliefs: overpayment relief
Source: gov.uk (2025-08-06)


Background

Paragraph 51 Sch 18 Finance Act (FA) 1998 says that a company may make a claim for repayment or discharge of an amount of tax that it believes is not due. Certain conditions must be satisfied before the relief is available and it is not available in respect of a mistake regarding another claim such as capital allowances or group relief.

Overpayment relief claims cannot be included in a company’s CT600 return and Schedule 1A Taxes Management Act 1970 applies.

If the error relates to timing and there is a related underpayment in another Accounting Period, the normal restrictions on HMRC discovery assessments do not apply to an assessment to recover the additional tax.

For more information see the Self Assessment Claims Manual at SACM12000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm12000) onwards.

Using COTAX to give the relief

Before you enter the relief in RAMA (Record/Amend Assessment), think about the repayment consequences:
- use the ‘process a claim’ option in function RAMA to give the relief for the relevant Accounting Period (AP)
- enter the amount of the relief in the 'Non standard red’n' field that appears immediately before the ‘Net tax payable’ field
- enter an appropriate free format message such as ‘Overpaid tax relief claimed under Finance Act (FA) 1998 Schedule 18 Paragraph 51’
- complete the function
Processing the claim for relief normally creates an overpayment on the AP record. COTAX handles most overpayments for an AP automatically providing certain conditions exist on the AP. See COM120001 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com120001) for more information.

However, if there are any underpayments on the company record, COTAX reallocates rather than repaying the overpayment. You should consider the full circumstances of the case and if necessary, write to the company to tell it how the relief will be handled and what repayment (if any) it will receive.

See:
- COM53011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53011) for a list of forms relevant to this subject
- COM53012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53012) for a list of functions to use in particular situations
- COM53013 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53013) for legislation applying to this subject
14 Cromwell Avenue, London W6 9LA: LON/00AN/F77/2025/0225
Source: gov.uk (2025-11-27)

Residential Property Tribunal Decision of Judge Mr N Martindale FRICS on 30 September 2025

Read the full decision in 14 Cromwell Avenue, London W6 9LA: LON/00AN/F77/2025/0225 (https://assets.publishing.service.gov.uk/media/68e3d9c6ef1c2f72bc1e4e4a/Cromwell_Ave_14__W6_9LA_FORM.pdf). Read the full reasons in 14 Cromwell Avenue, London W6 9LA: LON/00AN/F77/2025/0225 (https://assets.publishing.service.gov.uk/media/68e3d9e4dadf7616351e4e79/Cromwell_Ave_14__W6_9LA_Reasons.pdf).