theodi/ndl-core-corpus huggingface dataset:
Energy Performance of Buildings Certificates
Source: gov.uk (2025-10-30)

Information and publications from certificates held on the Energy Performance of Buildings Register.

These official statistics in development present information about certificates on the energy efficiency of domestic and non-domestic buildings in England and Wales that have been constructed, sold, or let since 2008, and of larger public authority buildings recorded since 2008.

Figures are drawn from the Energy Performance of Buildings Register (https://www.gov.uk/find-energy-certificate).

Statistics cover the period from Quarter 4 2008 to date, with an aggregate level breakdown by England and Wales, by regions, local authority, and by property.

The tables show data from certificates lodged on the Energy Performance of Buildings Register since Quarter 4 2008, including energy efficiency ratings, energy use, carbon dioxide emissions and fuel costs, floor area sizes and numbers of certificates recorded.

The department has also launched an EPC Action Plan (https://www.gov.uk/government/publications/improving-energy-performance-certificates-action-plan-progress-report/improving-energy-performance-certificates-action-plan-progress-report), outlining a series of actions to improve Energy Performance Certificates.

See information for Scotland (https://www.gov.scot/publications/energy-performance-certificates-introduction/) and Northern Ireland (https://www.finance-ni.gov.uk/topics/building-regulations-and-energy-efficiency-buildings/energy-performance-buildings).

Wales (https://www.gov.wales/energy-performance-certificates-epcs-homes-wales-interactive-dashboard) have their own interactive data dashboard.

If you have views on the statistical release please contact us at xxx@xxx.xx (mailto:xxx@xxx.xx) and tell us briefly how you use the information, and how it makes a difference to your work.
Draper & Dash
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 Draper & Dash 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 Draper & Dash 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.
Go Traffic Management
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 Go Traffic Management 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 Go Traffic Management recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Community Impact Bucks
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 Community Impact Bucks 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 Community Impact Bucks 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:
- 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.
Robert Blake School
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 Robert Blake School 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 Robert Blake School recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
APEX HOUSE, RIDGE PLACE, ORPINGTON, Kent BR5 3FL:  LON/00AF/LDC/2025/0614
Source: gov.uk (2025-04-04)

Residential Property Tribunal Decision of Judge Robert Latham and Alison Flynn MA MRICS on 20 March 2025

read the full decision in APEX HOUSE, RIDGE PLACE, ORPINGTON, Kent BR5 3FL: LON/00AF/LDC/2025/0614 (https://assets.publishing.service.gov.uk/media/67e1202a0114b0b86e59f496/Apex_House_-_decision__20.3.25_.pdf)
Unpacking economic development: evidence from cohort- and region-level data
Source: gov.uk (2025-10-30)

This policy brief studies the role of new cohorts and their characteristics in driving economic growth and the associated process of structural transformation.

Abstract

The authors combine micro-level surveys from many countries at different levels of development to construct a novel cohort-level dataset including information on income, education, labour force participation by gender, self-employment, occupation, and sector of employment.

This is an part of the Structural Transformation and Economic Growth (STEG) programme.

Citation

Rossi F and Porzio T. ‘Unpacking economic development: evidence from cohort- and region-level data’ STEG Project Policy Brief, 2025

Links

Unpacking economic development: evidence from cohort- and region-level data (https://steg.cepr.org/publications/unpacking-economic-development-evidence-cohort-and-region-level-data)
SPE13345 - Equivalence: 'standard' equivalence
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Assuming goods are equivalent, an authorisation holder can enter goods to IP and use those goods or equivalent free circulation goods in their processing operation. The authorisation holder can hold the goods separately or in a common stock. It will not matter whether the actual items processed and disposed of for IP purposes were entered to IP, all that will need to be checked is that quantity of goods entered to IP were satisfactorily disposed of within the agreed period for discharge.

If goods held in a common stock are destroyed by accident or there is an irretrievable loss, the authorisation holder may not be able to produce evidence of the actual quantity of IP goods lost or destroyed. In such cases, the percentage loss can be accepted on the basis of the proportion of IP goods to equivalent free circulation stock that was held until the time the loss occurred.

(NI ONLY) Commission Implementing Regulation (EU) 2015/2447, Articles 264 and 268

https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-speci... (https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods)

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1249/contents/made)

Taxation (Cross-border Trade) Act 2018 (https://www.legislation.gov.uk/ukpga/2018/22/contents/enacted)

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Net zero ports: challenges and opportunities
Source: gov.uk (2025-06-23)

Seeking information on the challenges and opportunities associated with decarbonising ports towards net zero practices.

We will be producing policy for net zero carbon practices of vessels docked at ports.

We are looking to understand the:
- activities, challenges and developments at these ports
- issues faced, both now and in the future, by these ports for decarbonisation
We are asking for information and insight about:
- deployment of decarbonising infrastructure
- onsite energy generation
- ports refuelling capabilities
- the current and future electricity requirements at ports
- the growth opportunities for ports, and wider sectors, in decarbonising ports
- the current state of decarbonisation in ports
- the role ports can play in enabling their tenants and the shipping sector to decarbonise
This call for evidence is associated with the maritime decarbonisation strategy (https://www.gov.uk/government/publications/maritime-decarbonisation-strategy).
Social Housing Decarbonisation Fund statistics: May 2025
Source: gov.uk (2025-05-28)

Data to monitor the installation of energy efficiency measures in domestic properties via the Social Housing Decarbonisation Fund (SHDF) scheme in England.

This release includes measures installed and households upgraded under the Social Housing Decarbonisation Fund scheme.

As part of the scheme monitoring, the analysis is shown by measure type and geographical region. The scheme covers England only. Data provided in the monthly release is 2 months in arrears.

These statistics are provisional and are subject to future revisions.

Enquiries about these statistics should be directed to: xxx@xxx.xx (mailto:xxx@xxx.xx).
UK Export Finance: workforce management information
Source: gov.uk (2025-07-22)

Documents relating to workforce management information summary data for UK Export Finance.

This data covers:
- payroll staff by grade
- non-payroll staff by type
- headcount staff numbers
- full-time equivalent staff numbers
- staff costs
UKEF workforce management information from September 2010 to March 2015 (https://www.gov.uk/government/collections/ukef-staff-data).
INCHP09525 - Examinations of goods: Customs Warehouses
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
EIM50100 - Tax treatment of armed forces: regular forces
Source: gov.uk (2025-10-14)


General

Armed forces' pay, which includes pay, pensions and other earnings from service in or with the armed forces of the crown, is taxable as employment income and is subject to PAYE. Liability in this respect is, in general, dealt with by the Public Bodies Group in CPCE, local office responsibility being mainly confined to:
- the procedure for personnel entering or leaving the regular forces and
- dealing with liability arising on payments to members of the reserve and auxiliary forces (see EIM50110 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim50110)).
Exempt payments

Section 297 ITEPA 2003 exempts the following payments to members of the armed forces if the Treasury certifies that they are made for the purposes indicated:
- payments made instead of food and drink normally supplied to members of the armed forces
- a contribution to mess expenses.
Cost of leave travel facilities

Travel facilities provided for members of the naval, military or air forces of the Crown going on, or returning from, leave are exempt from tax. The exemption is in Section 296 ITEPA 2003. It applies:
- whether or not a charge would have arisen by virtue of Section 62 ITEPA 2003 (earnings) or Section 203 ITEPA 2003 (benefits ) or Section 87 ITEPA 2003 (vouchers ) and
- not only to travel vouchers and warrants but also to allowances and other payments for, and in respect of, leave travel.
Miscellaneous

As regards:
- pay and allowances of members of the reserve and auxiliary forces, see EIM50110 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim50110).
The Rt Hon Lady Arden of Heswall DBE
Source: gov.uk (2025-10-24)

Lady Arden served as a Justice of the UK Supreme Court from October 2018 to January 2022. Prior to that she was a Judge of the High Court of Justice (1993 to 2000) and a Lady Justice of the Court of Appeal of England and Wales (2000 to 2018). Lady Arden was also Chair of the Law Commission of England and Wales (1996-9), a member of the Steering Group for the DTI’s Company Law Review (1999-2001), Chair of the Judges’ Working Party on Constitutional Reform (2004-6), and Judge in Charge, then Head, of International Judicial Relations for England and Wales (2005 to 2018). She is a member of the UK’s National Group for nominating candidates for the International Court of Justice. Lady Arden was appointed to the Committee on Standards in Public Life on 13 February 2023 for a five-year term and subsequently appointed to the Ethics and Integrity Commission in October 2025.

Lady Arden served as a Justice of the UK Supreme Court from October 2018 to January 2022. Prior to that she was a Judge of the High Court of Justice (1993 to 2000) and a Lady Justice of the Court of Appeal of England and Wales (2000 to 2018).

Lady Arden was also Chair of the Law Commission of England and Wales (1996-9), a member of the Steering Group for the DTI’s Company Law Review (1999-2001), Chair of the Judges’ Working Party on Constitutional Reform (2004-6), and Judge in Charge, then Head, of International Judicial Relations for England and Wales (2005 to 2018). She is a member of the UK’s National Group for nominating candidates for the International Court of Justice.

Lady Arden was appointed to the Committee on Standards in Public Life on 13 February 2023 for a five-year term and subsequently appointed to the Ethics and Integrity Commission in October 2025.
Mr T Donaldson v Southern Electric Power Distribution plc: 8000700/2024
Source: gov.uk (2025-03-07)

Employment Tribunal decision.

Read the full decision in Mr T Donaldson v Southern Electric Power Distribution plc: 8000700/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67c95b1aae2aa47d2f5ae34d/Mr_T_Donaldson_v_Southern_Electric_Power_Distribution_PLC_-_8000700.2024_-_Judgment.pdf).
TTM09310 - Capital allowances: Exit from tonnage tax (P&M)
Source: gov.uk (2025-12-08)


Qualifying expenditure: Assets other than expensive cars and long life assets

The qualifying expenditure that should go into a company’s capital allowance pool in respect of items of machinery or plant (other than expensive cars and long-life assets) is a percentage of the original cost of the asset.The percentage varies according to length of time that the company owned the asset before leaving the tonnage tax regime, as follows:

Length of period of ownership to date of exit

Percentage of original cost to go into capital allowance pool

References
Easy Housing Association
Source: gov.uk (2025-07-16)

The Regulator of Social Housing's view of how well Easy Housing Association is meeting regulatory standards.

Regulatory judgements and regulatory notices are the regulator’s official view of a provider. Each provider’s page contains their current and previous judgements. In some cases, as well as publishing a provider’s grades, we will also issue a narrative regulatory judgement report. We will usually do this where, for any reason, our assessment of that provider has changed, or there are new issues we want to make public.

See an explanation of the terms and the current and previous regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices). An A-Z of providers is also available.

See an explanation of the regulatory standards and the different grades.

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

You can also create a PDF of a judgement using the ‘print this page’ button which will appear on the left side as you scroll down the judgement.
Flat 101 Iona Tower,33 Ross Way, London, E14 7GG  - LON/00BG/MNR/2025/0770
Source: gov.uk (2025-10-23)

First-tier Tribunal – Property Chamber Decision of Judge Dutton and Ms M Bygrave MRICS, Dated 26th August 2025

Read Reasons in - Flat 101 Iona Tower,33 Ross Way, London, E14 7GG - LON/00BG/MNR/2025/0770 (https://assets.publishing.service.gov.uk/media/68c184e37596dbfa052bfe11/250910_-_Summary_Reasons_Flat_101_.pdf)

Read Final Decision in -Flat 101 Iona Tower,33 Ross Way, London, E14 7GG - LON/00BG/MNR/2025/0770 (https://assets.publishing.service.gov.uk/media/68c184c4d65a1a2a5172a94a/250910_-_Signed_Dec_Flat_101.pdf)
Ms J Leung v Diamond Manufacturers Ltd (in compulsory liquidation) and Others: 2208069/2023
Source: gov.uk (2025-10-22)

Employment Tribunal decision.

Read the full decision in Ms J Leung v Diamond Manufacturers Ltd (in compulsory liquidation) and Others: 2208069/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68f779900cef4b4e32f12dc0/Ms_J_Leung_v_Diamond_Manufacturers_Limited__in_compulsory_liquidation____Others_-_2208069-2023.pdf).
RFIG20800 - Statutory Residence Test (SRT): Days spent in the UK: Workers with relevant jobs and the UK work tie
Source: gov.uk (2025-04-04)


For the purposes of the work tie (see RFIG20560 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20560)), on any day on which an individual makes a cross-border trip starting in the UK, they will be treated as having worked more than 3 hours in the UK on that day.

Example 1

Amit has a relevant job, and starts work as cabin crew an hour before his plane takes off from the UK for a continental destination. Although he only worked for 1 hour in the UK, for the purposes of the work tie this day counts as a UK work day.

If a cross-border trips starts outside the UK, an individual will be treated as not having worked for more than 3 hours in the UK; provided they do not make another trip on the same day which starts in the UK.

For any day on which an individual does not make a cross-border trip the normal work tie rules apply. So an individual will have a day that counts as a day for the work tie if they actually work in the UK for more than 3 hours. This would include work-related activities such as training.

If on a single day an individual makes a cross-border trip starting in the UK and a cross-border trip starting overseas; the trip starting in the UK will count as more than 3 hours work, and the day will be regarded as a UK work day.

Example 2

On another day, Amit starts work as cabin crew in the UK when his plane takes off for Paris. The plane is turned around and makes a return flight to the UK. Amit has worked on cross-border trips both leaving from and arriving in the UK. As he has a relevant job, for the purposes of the work tie this is treated as a UK work day.

The above rules apply no matter how late or early in the day the cross-border trips begin or end; and whether or not an individual started and completed their cross-border trip on the same day.

If an individual undertakes a cross-border trip in a series of stages over a number of days, each will be treated separately for the purposes of determining which days they spend in the UK.

Example 3

Sally is employed by a haulage company to transport fresh produce to Spain, on day 1 she travels from Birmingham to Dover, (taking more than 3 hours). On day 2 she travels from Dover to Toulouse, and on day 3 she completes her journey to Barcelona.

On day 1 Sally does not make a cross-border trip but, as she works in the UK for more than 3 hours , she has a UK work day for the purposes of the work tie.

On day 2 she made a cross-border trip starting in the UK. Sally will have another UK work day for the purposes of the work tie.

On day 3 Sally has not crossed the UK border, and nor is it a day on which she has worked for more than 3 hours in the UK, so it will not be a UK work day for the purposes of the work tie.
Self-Employed Tax Credit Claimants Research
Source: gov.uk (2025-04-22)

This report presents the findings of research into the knowledge and attitudes of self-employed Tax Credit claimants regarding Universal Credit.

This project explored the knowledge and attitudes of self-employed Tax Credit claimants regarding Universal Credit (UC) in 2021-2022. Phase 1 consisted of a set of qualitative interviews to offer insight into claimants’ opinions, feelings, and behaviours towards a move to UC. Phase 2 involved qualitative message testing with current self-employed Tax Credit claimants via focus groups. This provided us with the opportunity to explore claimants’ thoughts, feelings and reactions towards different messaging.

Research background

UC self-employment policy and support offer is different from previous government policy for the self-employed, including existing HMRC policy. As such, ensuring that claimants are well-informed about their move to Universal Credit and what to expect, particularly as a self-employed person, is vital for promoting the best outcomes for people when they move to UC. This research focused on this specific evidence need around self-employed Tax Credit claimants’ knowledge and attitudes around UC.

Contribution to the evidence base

This research contributed to the wider evidence base on Move to UC. It provided DWP with insight into a specific group: self-employed Tax Credit claimants’ engagement with UC and UC related messaging.

Research value

The evidence we gathered from this research helped inform the Move to UC process for self-employed Tax Credit claimants. It also supported thinking on the wider Move to UC process, including the Department’s communication and messaging.

ISBN: 978-1-78659-735-9

Report number: ad hoc RR 101
Export unprocessed hides and skins to Egypt: certificate 8123
Source: gov.uk (2025-04-02)

Apply online to export salted and other unprocessed hides and skins to Egypt.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the Guidance notes for certificate 8123 (https://assets.publishing.service.gov.uk/media/5c878e36e5274a2a550cd4ec/8123NFG.pdf).

Download a specimen certificate Export hides and skins to Egypt: EHC 8123 (https://assets.publishing.service.gov.uk/media/5c878e1ee5274a2a5ae488ad/8123EHC_V1.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8123EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the Guidance notes for certificate 8123 (https://assets.publishing.service.gov.uk/media/5c878e36e5274a2a550cd4ec/8123NFG.pdf).

Download and fill in Export hides and skins to Egypt: EHC 8123 (https://assets.publishing.service.gov.uk/media/5c878e1ee5274a2a5ae488ad/8123EHC_V1.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Citizens Advice Hart District Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Citizens Advice Hart District Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

-Providing advice services for serving personnel and their families

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.
Firm relocation as environmental policy: impacts on agglomeration, workers and the environment
Source: gov.uk (2025-10-30)

This briefing uses an environmental relocation policy that randomly moved small firms from New Delhi to industrial areas outside the city.

Abstract

The authors use an environmental relocation policy that randomly moved over 20,000 small firms from New Delhi to industrial areas outside the city over several years. They found that a reduction in firm presence improves measured air quality but is costly for firms.

This is an part of the Structural Transformation and Economic Growth (STEG) programme.

Citation

Gechter M and Kala N. ‘Firm relocation as environmental policy: impacts on agglomeration, workers and the environment’ STEG Project Policy Brief, 2025

Links

Firm relocation as environmental policy: impacts on agglomeration, workers and the environment (https://steg.cepr.org/publications/firm-relocation-environmental-policy-impacts-agglomeration-workers-and-environment)
BIM72036 - Cash basis: expenses: capital expenditure: Land
Source: gov.uk (2025-04-07)


S33A(4)(d) ITTOIA 2005

In calculating the profits of a trade under the cash basis a deduction is not allowed for an item of a capital nature on, or in connection with the provision, alteration or disposal of land. This includes any depreciating capital assets which have been provided as part of the land.

Assets that are provided as part of the land are any assets that are installed on the land, or otherwise fixed to the land so as to become part of the land in law. However, if a person incurs expenditure on a depreciating capital asset which is then installed on the land, or otherwise fixed to the land so as to become part of the land in law a deduction will not be prevented unless it is incurred on or in connection with the provision of
- a building
- a wall, floor, ceiling, door, gate, shutter or window or stairs
- a waste disposal system
- a sewerage or drainage system or
- a shaft or other structure in which a lift, hoist, escalator or moving walkway may be installed.
A depreciating asset is one whose useful life will end or will decline in value by 90% or more within 20 years of the date of the expenditure.

The useful life of an asset ends when it could no longer be of any use to any person for any purpose, as an asset of the business.
Edge Energy Performance Company Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Edge Energy Performance Company Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Hereford/1463/TJB/5187864 Moorwood Farm overhead line, S37 Consent, Electricity Act 1989
Source: gov.uk (2025-04-23)

Screening decision to replace a single 11kV wooden pole on a like for like basis.

Secretary of State’s screening decisions in accordance with the Electricity Works (Environmental Impact Assessment) (England and Wales) Regulations 2017.

Date of decision

24 April 2025

Location

Hereford

Type of project / consent requested

Section 37 consent to install or keep installed an electric line.
Environment Agency corporate scorecards 2025 to 2026
Source: gov.uk (2025-10-07)

The Environment Agency corporate scorecard shows a high level overview of our performance against our environmental and business aims.

We update the Environment Agency executive directors and the board every 3 months on corporate scorecard progress. Our corporate scorecard enables us to monitor how well we (the Environment Agency) are achieving our stated aims as set out in the Environment Agency action plan. We also share this with the Department for Environment, Food and Rural Affairs (Defra).

Quarterly reporting periods for 2025 to 2026
- quarter 1 starts 1 April 2025 and ends 30 June 2025
- quarter 2 starts 1 July 2025 and ends 30 September 2025
- quarter 3 starts 1 October 2025 and ends 31 December 2025
- quarter 4 starts 1 January 2026 and ends 31 March 2026
Note: the year end is 31 March 2026.
IDG50140 - Information disclosure Gateways with other government departments: Anti-terrorism, Crime and Security Act 2001 (ATCSA): bodies with whom HMRC has signed an ATCSA memorandum of understanding
Source: gov.uk (2025-09-01)


The enforcement bodies with whom the department has signed an ATCSA Memorandum of Understanding are:

Department for Business and Trade (DBT)

Business Services Organisation (N.I.) – BSO

Competition and Markets Authority (CMA)

Electoral Commission

Environment Agency

Food Standard Agency

Natural Resources Wales

Northern Ireland Environment Agency (NIEA)

Financial Conduct Authority (FCA)

Health and Safety Executive

Home Office (including Border Force and Home Office Immigration Enforcement

Marine Management Organisation (MMO)

Marine Scotland

Medicines and Health Regulatory Authority

National Police Chief’s Council - NPCC (formerly ACPO) includes British Transport Police & covers Police Forces in England, Wales and Northern Ireland (PREVIOUSLY MoU FOR ACPO)

NHS Counter Fraud Authority

NHS Counter Fraud Services (Scotland)

Pensions Regulator

Police Service of Scotland

Royal Mail Group PLC (Intelligence & Support, Corporate Security)

Royal Military Police & Ministry of Defence Police

Scottish Environmental Protection Agency (SEPA)

Security Industry Authority (SIA)

Serious Fraud Office (SFO)

Security & Intelligence Services
J Powell and others v Folkstone Fixings Ltd (in administration): 2312573/2024 and others
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in J Powell and others v Folkstone Fixings Ltd (in administration): 2312573/2024 and others - Judgment by Consent (https://assets.publishing.service.gov.uk/media/6881fff4901d5f8d47120591/J_Powell___others_v_Folkstone_Fixings_Limited__in_administration__2312573-2024_judgment_17-06-2025.pdf).
Mr D Doyle v Glasgow City Council and Community Safety Glasgow: 4107949/2019
Source: gov.uk (2025-06-09)

Employment Tribunal decision.

Read the full decision in Mr D Doyle v Glasgow City Council and Community Safety Glasgow: 4107949/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/683ed19702114f18921e451f/Mr_D_Doyle_v_Glasgow_City_Council___Community_Safety_Glasgow_-_4107949.2019_-_Judgment.pdf).
Temporary Admission Customs Technical Handbook
Source: gov.uk (2025-10-01)

This customs technical handbook applies to temporary imports into Great Britain and Northern Ireland.

Help make this customs technical handbook better

You can help HMRC improve this product by completing our Temporary Admission handbook survey (https://forms.office.com/e/qaPEASk240). Rate the product, suggest changes or request other content or links to include.

Imports to Great Britain are subject to:
- the Taxation (Cross-border Trade) Act 2018 (https://www.legislation.gov.uk/ukpga/2018/22/contents)
- the Customs (Import Duty) (EU Exit) Regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1248/contents)
- the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1249/contents)
- the Customs (Miscellaneous Amendments) Regulations 2025 (https://www.legislation.gov.uk/uksi/2025/745/made)
Notices that have the force of law can be found at Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (https://www.gov.uk/government/publications/notices-under-the-customs-special-procedures-and-outward-processing-eu-exit-regulations-2018#full-publication-update-history).

Imports to Northern Ireland are subject to the Union Customs Code. Information on special procedures in Northern Ireland can be found at European Commission special procedure’s guidance (https://taxation-customs.ec.europa.eu/document/download/1bdaa892-93fe-4809-93e7-7ead3ea5ebb0_en).

Information on moving goods between Northern Ireland and Great Britain can be found at Moving goods from a special procedure in one part of the UK to a special procedure in another part of the UK (https://www.gov.uk/guidance/moving-goods-from-a-special-procedure-in-one-part-of-the-uk-to-a-special-procedure-in-another-part-of-the-uk).
INCHP09175 - Examinations of goods: INF documents selected for Route 1 by profiles E221 and R011 - INF 7 Inward Processing Relief
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.

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