theodi/ndl-core-corpus huggingface dataset:
SDLTM09764 - SDLT - higher rates for additional dwellings: joint purchasers - Para 2(3) Sch 4ZA FA2003
Source: gov.uk (2025-07-21)


Where a transaction is entered into by joint purchasers, the higher rates will apply if the transaction would be a higher rates transaction for any of the purchasers considered individually.

In addition, the transaction will be chargeable at higher rates if the spouse (or civil partner) of any of the joint purchasers would meet each of conditions A to D if they were themselves a purchaser. Further details of conditions A to D can be found from SDLTM09770 (https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09770) onwards.

These tests apply whether an interest in a dwelling is purchased as joint tenants or tenants in common. It does not matter how small the interest of any particular purchaser is, the test is applied in the same manner.

Where an individual (who is not a spouse or civil partner of any purchaser) is one of the purchasers of a dwelling but will have absolutely no beneficial interest in the property, they will not be treated as a joint purchaser of that dwelling. This would have to be evidenced in writing. Any future entitlement to capital proceeds from the sale of the property, to income or to occupy the property would mean that they do have a beneficial interest.
LiveLink Aerospace
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 LiveLink Aerospace 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 LiveLink Aerospace 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.
MOD: workforce management information January to December 2025
Source: gov.uk (2025-11-21)

Reports on departmental staff numbers and costs.

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

These figures are not official statistics. They are internal workforce management information published in the interests of transparency.
Influenza A (H3, H7, H9, H10): incubation and infectious period
Source: gov.uk (2025-12-09)

This rapid systematic review identified and summarised evidence of the incubation and infectious period of influenza A (H3N8, H7N9, H9N2, H10N3 and H10N5).

This rapid systematic review identified and summarised evidence on the incubation and infectious period of zoonotic influenza A H7N9, H9N2, H10N3, H10N5, H3N8 (search 1 January 2013 to 17 March 2025).

Eleven retrospective cohort studies and 2 case reports were identified for inclusion.
Dr A Chakraborty v Dr S Sukumaran and Dr S Dhall (practising in partnership as Cloister Road Surgery): 2217937/2024 and 2219962/2024
Source: gov.uk (2025-10-22)

Employment Tribunal decision.

Read the full decision in Dr A Chakraborty v Dr S Sukumaran and Dr S Dhall (practising in partnership as Cloister Road Surgery): 2217937/2024 and 2219962/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68f772e4fd57416292f12db5/Dr_A_Chakraborty_v_1._Dr_S_Sukumaran_2._Dr_S_Dhall__practising_in_partnership_as_Cloister_Road_Surgery__-_2217937-2024___2219962-2024.pdf).
Changes to HGV, bus and trailer MOT centre service charges
Source: gov.uk (2025-09-25)

Proposals to increase how much MOT centres for heavy goods vehicles (HGV), buses, coaches and trailers can charge customers for using their facilities.

MOT centres for HGVs, buses and trailers are officially called ‘authorised testing facilities’ or ‘ATFs’.

The Driver and Vehicle Standards Agency (DVSA) is seeking views on proposals to change the maximum service charges that ATFs can make to customers for using their facilities.

These changes aim to:
- help ATFs cover their rising costs
- allow ATFs to plan for future testing equipment needs
- keep the testing network sustainable – including encouraging new ATFs where the extra capacity and choice will benefit the vehicle operating industries
Cyber & Specialist Operations Command
Source: gov.uk (2025-09-01)

The home of Cyber & Specialist Operations Command on GOV.UK. We are “always on” – ready to fight globally across all domains to make the UK secure at home and strong abroad. Detecting threats early and responding with specialist capabilities to out-think, out-pace and out-fight our adversaries.

We are “always on” – ready to fight globally across all domains to make the UK secure at home and strong abroad. Detecting threats early and responding with specialist capabilities to out-think, out-pace and out-fight our adversaries.

CSOC is part of the Ministry of Defence (/government/organisations/ministry-of-defence).
Apartment 3, 62 Church Road West, Walton, Liverpool, L4 5UF : MAN/00BY/MNR/2023/0324
Source: gov.uk (2025-06-24)

Northern Region Judge Rimmer and Tribunal Member Mr Hossain sitting on 6 September 2023

Read the full decision in Apartment 3, 62 Church Road West, Walton, Liverpool, L4 5UF : MAN/00BY/MNR/2023/0324 (https://assets.publishing.service.gov.uk/media/68346b64a599d03a16bff517/Flat_3__62_church_road_west.pdf)
Ground Floor, 41 Alma Square, London, NW8 9PY: LON/00BK/MDR/2024/0009
Source: gov.uk (2025-04-11)

Residential Property Tribunal Decision of Judge Tueje on Date 1 April 2025

Read the full decision in Ground Floor, 41 Alma Square, London, NW8 9PY: LON/00BK/MDR/2024/0009 (https://assets.publishing.service.gov.uk/media/67f4e6d1cd82718ab8eeaf5b/Decision_-_Ground_Floor__41_Alma_Square__London__NW8_9PY-.pdf). Read the reasons in Ground Floor, 41 Alma Square, London, NW8 9PY: LON/00BK/MDR/2024/0009 (https://assets.publishing.service.gov.uk/media/67f4e6dbca1eedba3c582529/Reasons_-_Ground_Floor__41_Alma_Square__London__NW8_9PY.pdf).
Apex in the Community Hertfordshire CIC
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 Apex in the Community Hertfordshire CIC 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 Apex in the Community Hertfordshire CIC 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.
Mr D Stenson and Others v Smart DCC Ltd: 2403467/2024 and Others
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Mr D Stenson and Others v Smart DCC Ltd: 2403467/2024 and Others - Preliminary (https://assets.publishing.service.gov.uk/media/68d50db2e65dc716bfb1dd8b/Mr_D_Stenson___others_v_Smart_DCC_Limited_-_2403467_2024___others_-_Preliminary_-_Judgment.pdf).
Mr L Yatel v Prime Cuisine Ltd: 3300793/2022
Source: gov.uk (2025-08-19)

Employment Tribunal decision.

Read the full decision in Mr L Yatel v Prime Cuisine Ltd: 3300793/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/689f3ee9b4b6acd341133a8b/Mr_L_Yatel_v_Prime_Cuisine_Ltd-3300793-_2022-Strike_Out_Judgment.pdf).
Birth registration: caseworker guidance
Source: gov.uk (2025-11-04)

Tells HM Passport Office staff about birth registration and how to deal with applications where the birth is not registered, registered late or re-registered.

This guidance tells HM Passport Office staff working on applications:
- about birth registration, re-registration, late registration and unregistered births
- how to deal with an application if the customer’s birth was:
- not registered
- re-registered
- registered late
Mrs S Sivaraman v Dexra Solutions Ltd: 3306498/2024
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in Mrs S Sivaraman v Dexra Solutions Ltd: 3306498/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67c030b672e83aab48866b6d/Mrs_S_Sivaraman_v_Dexra_Solutions_Limited__3306498-2024.pdf).

Read the full decision in Mrs S Sivaraman v Dexra Solutions Ltd: 3306498/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/68c2d0fb8c6d992f23edd8df/Mrs_S_Sivaraman_v_Dexra_Solutions_Limited_3306498_2024_Judgment.pdf).
Reclaim Fund Limited – Framework Document 2025
Source: gov.uk (2025-10-16)

This document outlines the governance framework within which RFL and government departments responsible for dormant assets policy operate.

The Framework document sets out the broad governance framework within which RFL, HM Treasury (as the department responsible for RFL), UK Government Investments (in its capacity as representative of HM Treasury) and the Department of Culture, Media and Sport (‘DCMS’) operate. The Framework Document does not, however, convey any additional legal powers or responsibilities.
Mr N J Shepherd v IQ Healthcare Ltd: 1401381/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mr N J Shepherd v IQ Healthcare Ltd: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67b49f623e77ca8b737d381f/NJ_Shepherd_-vs-_IQ_Healthtech_Limited_-_xx-xxxx-xxxx_-_Judgement_and_reasons.pdf).
Helen Pickles
Source: gov.uk (2025-01-14)

Helen was appointed Chief People Officer at HM Revenue and Customs (HMRC) in January 2025. She had previously been interim Director General for People and Capability at the Department for Work and Pensions (DWP), starting in August 2023, having joined the department in 2014.    Her previous roles include: Director for HR Business Partnering for Service Delivery, DWP Director for People Strategy and Resourcing, DWP Deputy Director HR Operations, DWP various roles in Civil Service Employee Policy, HM Prison Service and the Northern Ireland Office Helen also spent 12 months on secondment to The Prince’s Trust. She is an advocate of the opportunities across the Civil Service to build a career outside of London and lives in Leeds with her husband and 2 children.

Helen was appointed Chief People Officer at HM Revenue and Customs (HMRC) in January 2025.

She had previously been interim Director General for People and Capability at the Department for Work and Pensions (DWP), starting in August 2023, having joined the department in 2014.

Her previous roles include:
- Director for HR Business Partnering for Service Delivery, DWP
- Director for People Strategy and Resourcing, DWP
- Deputy Director HR Operations, DWP
- various roles in Civil Service Employee Policy, HM Prison Service and the Northern Ireland Office
Helen also spent 12 months on secondment to The Prince’s Trust. She is an advocate of the opportunities across the Civil Service to build a career outside of London and lives in Leeds with her husband and 2 children.
Premises in BDUK plans (March 2025, England and Wales)
Source: gov.uk (2025-03-13)

This data provides BDUK’s current view at a premises level of current connectivity, future commercial plans, and premises in BDUK interventions.

This data provides BDUK’s current view of whether a premises has a current gigabit connection, whether there are future plans for a gigabit connection, as well as our plans to deliver to premises that we believe are not commercially viable. The data does not contain comprehensive information on which premises have historically been delivered by BDUK through vouchers, Gigahubs and Superfast.

The data is designed to help technical users including broadband suppliers and local councils understand where BDUK plans to deliver and to improve the transparency about the contracts that we’ve signed under Project Gigabit.
University Of Edinburgh
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 University Of Edinburgh 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 University Of Edinburgh 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
- 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 A Dotting v Secretary of State for Education: 6000653/2025
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr D A Dotting v Secretary of State for Education: 6000653/2025 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/689ca73a87bf475940723f43/Mr_D_A_Dotting_v_Secretary_of_State_for_Education_-_6000653-2025.pdf).
Environment Agency (greenhouse gas emissions) charging scheme
Source: gov.uk (2025-04-01)

From the 1 April 2025 you must pay the Environment Agency (greenhouse gas emissions) charges for 1 April 2025 to 31 March 2026.

This publication provides details on charges relating to:
- permit and emissions monitoring plan applications
- subsistence
- transfer, surrender and revocation
- allocation from new entrant reserve
- determination
- UK Emissions Trading Scheme (ETS) Registry and National Registry
The charges apply to England except for registry administration charges which apply to the UK.

Charges under this scheme increase annually on 1 April by a sum not exceeding any increase in the Consumer Prices Index published by the Office for National Statistics.

You get information on how to pay when you apply or in your annual invoice. Or you can contact your regulator (the Environment Agency (https://www.gov.uk/government/organisations/environment-agency#org-contacts) in England).
Twoplus1 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 Twoplus1 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 Twoplus1 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
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.
Copyright and trademarks: caseworker guidance
Source: gov.uk (2025-05-12)

His Majesty’s Passport Office guidance on how to deal with passport photos and customer names that may be subject to copyright or trademark legislation.

This guidance tells His Majesty’s Passport Office staff how to deal with questions about:
- the Crown copyright attached to UK passports, application forms and public guidance
- customer names and photos that may be subject to copyright or trademark legislation
HomeLink Healthcare
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 HomeLink Healthcare 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 HomeLink Healthcare 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
- 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.
Annual compliance bulletin 2025
Source: gov.uk (2025-07-30)

We’re publishing our annual compliance bulletin, as part of our duty to monitor compliance with the regulations.

The compliance bulletin presents key compliance information relating to reports expected for submission between 1 May 2024 and 30 April 2025. Historical data in this bulletin goes back to the period commencing 1 May 2018, when compliance related data first became available in DefCARS. Timeliness and quality data is a snapshot as of 2 June 2025 (‘the cut-off date’) throughout this report and accompanying thematic reviews.

There is similar performance to last year on headline compliance KPI values.

We also prepared two thematic reviews, one covering component reports and one covering MOD reviews of contract and supplier reports.

Our component thematic review has found a relatively low rate of compliance with the new regulations put in place 1 April 2024, as about 75% of contracts we identified with component reports due have yet to submit anything.

Out other thematic found MOD verification of data submitted in contract reports has fallen to about 1 in 4 reports, presenting a challenge to data quality. On supplier reports, a significantly larger proportion of reports are reviewed.

The MOD may take enforcement action for non-compliance with the Regulations, which includes issuing compliance and penalty notices, while the SSRO can support contractors in complying with their reporting obligations and the MOD’s compliance activities.

We seek to improve compliance with the Single Source Contract Regulations 2014 (the “Regulations”) by:
- providing guidance on Regulations that may benefit from further interpretation;
- engaging regularly with industry through reporting workshops;
- providing contractors with a significant number of QDCs with monthly management information to assist in tracking required submissions;
- providing management information and analysis to the MOD to help prioritise areas for compliance activities; and
- acting as an independent investigator and arbitrator to settle disagreements between contractors and the MOD in respect of compliance and compliance related matters.
We continue to work with the MOD and industry so that the SSRO is best able to support compliance outcomes to help deliver value for money defence procurement in line with the expectations of the Strategic Defence Review.
General Practice Workforce, 30 September 2025
Source: gov.uk (2025-10-23)

Information about the GP workforce in General Practices, including by type, gender, and age. Includes information on the numbers and details of the GP workforce for England, Sustainability and Transformation Partnerships (STPs) and Integrated care boards (ICBs).

This report presents data about GPs, Nurses, Direct Patient Care and Admin/Non-Clinical staff working in General Practice in England, along with information on their patients and practices. All data is final at publication.
NHS 111 Patient Experience Survey for October 2024 to March 2025 inclusive
Source: gov.uk (2025-06-12)

Follow-up surveys for users of the NHS 111 / Integrated Urgent Care service.

Results include satisfaction with the service, and what callers would have done had NHS 111 not been available. Data are split by NHS 111 / Integrated Urgent Care contract area and are published twice in each year.

Official statistics are produced impartially and free from any political influence.
IPGN8000 - Contacts
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.

HMRC Customs and International Trade Helpline

Tel: xx-xxxx-xxxx

Rules of Origin

14 Westfield AvenueStratfordE20 1HZLondon

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

National Clearance Hub

Ralli Quays3 Stanley StreetSalfordM60 9HL

Tel: xx-xxxx-xxxx (Imports and Exports submitted to National Clearance Hub - GOV.UK (www.gov.uk) (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/national-clearance-hub) for clearance - 24 hour contact no.)

National Import Adjustment Centre (NIDAC)

Ralli Quays3 Stanley StreetSalfordM60 9HL

Tel: xx-xxxx-xxxx
IHTM42231 - The settlement: initial qualifying interest in possession of settlor or spouse
Source: gov.uk (2025-04-07)


A special rule applies where the settlor or their spouse (or civil partner) had an immediate and qualifying interest in possession (QIIP) in the settled property and a later time the QIIP ends and the settled property becomes relevant property.

The rule (IHTA/S80) is that when neither of the persons above have a QIIP then for the purposes of relevant property charges

any continuing settlement is a separate settlement that is deemed to commence at that later time and

the settlor is the last of those persons to have a QIIP.

This rule may therefore alter the calculation of the rate of tax on future proportionate and anniversary charges.

That is because

the historic value in the deemed settlement will be at the value at the later date

the deemed settlor may have a different cumulative total at the later date and

the deemed settlor may have a different domicile or long-term UK resident status, and this may affect the availability of excluded property (see below)

if the deemed settlement commences on a death then other settlements made by the deceased, e.g. by will, may be related settlements or be treated as same-day additions.

However, the date of the anniversary charge is not affected. It is still determined by the 10-year cycle based on the first settlement.

Impact of the rule on excluded property

If the deemed settlor is not domiciled or is not treated as domiciled in the UK or is not a long-term UK resident at the later datethen the settled property may be excluded property.

However, when the special rule applies then an additional domicile or long-term UK resident test must also be satisfied and guidance on the test, which has changed over time, is at IHTM42603 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42603).
Mrs A Griffith v Simply Care UK Ltd: 3303479/2024 and 3303443/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mrs A Griffith v Simply Care UK Ltd: 3303479/2024 and 3303443/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6847ef2257f3515d9611f153/Mrs_A_Griffith_v_Simply_Care_UK_Limited_3303443.2024___other_PPH_Judgment.pdf).
Gangmasters and Labour Abuse Authority: annual report and accounts 2023 to 2024
Source: gov.uk (2025-03-13)

Report summarising the role, purpose and performance of the GLAA during 2023 to 2024.

The report covers:
- achievements between 1 April 2023 and 31 March 2024
- financial statements
- performance and accountability
We are aware that this publication may have accessibility issues. We are reviewing it so that we can fix these.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
DESNZ: special advisers' gifts, hospitality and meetings, January to March 2025
Source: gov.uk (2025-06-26)

Data on gifts and hospitality received by special advisers, and meetings they attended with senior media figures.

The Department for Energy Security and Net Zero (DESNZ) publishes details of special advisers’ meetings with senior media figures and any gifts or hospitality they received on a quarterly basis.

This data is also available on data.gov.uk:
- Special advisers’ gifts, hospitality, travel and meetings with external organisations (https://www.data.gov.uk/dataset/5370c0bb-d3bb-4a45-829a-1437018fe13d/desnz-special-advisers-gifts-hospitality-and-meetings)
Live animals (not pet dogs, cats, ferrets): import licence application
Source: gov.uk (2025-03-21)

Apply for a licence to import live animals (not pet dogs, cats and ferrets).

Use form RM01 to apply for a licence to import live animals covered by the Rabies Order (Importation of Dogs, Cats and Other Mammals) 1974.

Guidance note RM01A explains how to complete the form.

This licence does not cover pet dogs, cats or ferrets.

Some imported animals are exempt from quarantine if there is little risk of rabies - APHA will decide if quarantine is necessary when they receive the completed form.

Read more about importing live animals and animal products (https://www.gov.uk/guidance/importing-live-animals-or-animal-products-from-non-eu-countries).
Ms A Adegbite v Ministry of Justice: 3201321/2023
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Ms A Adegbite v Ministry of Justice: 3201321/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/68839fd5be2291b14d11af3e/Ms_A_Adegbite_v_Ministry_of_Justice__HMCTS__-_3201321_2023_-_Judgment.pdf).

Read the full decision in Ms A Adegbite v Ministry of Justice: 3201321/2023 - Reasons (https://assets.publishing.service.gov.uk/media/673330dfc4d1497096122022/Ms_A_Adegbite_v_Ministry_of_Justice__HMCTS__-_3201321_2023_-_Reasons.pdf).

Read the full decision in Ms A Adegbite v Ministry of Justice: 3201321/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/677406dae8ca4d66bc4c944f/A_Adegbite_v_Ministry_of_Justice__HMCTS__-_3201321_2023_-_Reconsideration.pdf).
HMRC monthly performance report November 2024
Source: gov.uk (2025-01-09)

A monthly summary of how HM Revenue and Customs has performed against its targets.

This monthly report shows how we are doing against our most important customer service performance objectives such as:
- how satisfied our customers are with our services
- how we’re helping our online customers
- how many phone calls we answer
- how quickly we handle their correspondence
A detailed breakdown of our performance data is held in our quarterly performance updates (https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates). Our annual reports and accounts (https://www.gov.uk/government/collections/hmrcs-annual-report-and-accounts) set out our past performance.
A Hancock-Edwards v Welbeck Estate Company Ltd: 6000416/2023
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in A Hancock-Edwards v Welbeck Estate Company Ltd: 6000416/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67bc419db3a80ad63e782c84/A_Hancock-Edwards_v_Welbeck_Estate_Company_Limited_6000416.2023_Strike_Out_judgment.pdf).
Carden Park Hotel 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 Carden Park Hotel 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 Carden Park Hotel Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CompTech 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 CompTech 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 CompTech 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
- UK Service Spouses And Partners
- 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.
Southern Gas Networks PLC (SGN)
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 Southern Gas Networks PLC (SGN) 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 Southern Gas Networks PLC (SGN) 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.
Mr R Alharazim v Southern Housing: 2304151/2024
Source: gov.uk (2025-07-08)

Employment Tribunal decision.

Read the full decision in Mr R Alharazim v Southern Housing: 2304151/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/686bb10881dd8f70f5de3bc3/Mr_Rafieu_Alharazim_v_Southern_Housing__2304151-2024_Strike_Out_Judgment_17-Jun-25.pdf).
SPE02000 - Roles and responsibilities: contents
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).

This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx 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).
Make Work Pay
Source: gov.uk (2025-12-08)

Consultations and documents from Make Work Pay, a government initiative on labour market reform.

The Make Work Pay plan is a core part of the mission to grow the economy, raise living standards across the country and create opportunities. It aims to tackle low pay, poor working conditions and poor job security.

The plan is designed to help more people to stay in work, support workers’ productivity and improve living standards.