theodi/ndl-core-corpus huggingface dataset:
COM110060 - Pursuit: automatic and clerical pursuit: permanent RFI cases
Source: gov.uk (2025-11-18)


Permanent Referred For Information (PRFI) cases are those where HMRC Payments is responsible for all recovery action. The only request for payment issued by COTAX in a PRFI case is a payslip included with any:
- Notice to Deliver
- Penalty Determination (main, amended or further)
- Revenue Determination or Revenue Amendment
- Jeopardy Amendment
PRFI is appropriate where you consider that all action for all Accounting Periods (APs) is best dealt with by HMRC Payments.

You make a case PRFI by setting the Permanent Referred For Information signal to 'Y' using function RTPP (Revise Taxpayer Pursuit).

Please note that: the signal cannot be set if another AP is LA, PLA or RFI. In these cases, HMRC Payments need to identify the:
- Government Banking and Payment Office responsible for the LA using function VTPR (View Taxpayer)
- HMRC Payments allocation officer using the ‘Cases Working Clerically List’ (LCWC)
You should then contact the Government Banking and Payments Office or HMRC Payments allocation officer and explain why the signal needs to be set. Where it is agreed with the Government Banking and Payments Office that permanent clerical pursuit is appropriate, HMRC Payments set PRFI and take over pursuit of the case.

As long as the PRFI signal remains set to 'Y', HMRC Payments are responsible for clerical pursuit of any AP which becomes collectible.

When function RAPP (Revise AP Pursuit) is used to issue a payment application, COTAX:
- cancels PRFI
- issues the payment application
- automatically re-sets PRFI
When PRFI is no longer appropriate, you cancel it clerically by setting the Permanent Referred For Information signal to 'N' using function RTPP (Revise Taxpayer Pursuit).

When PRFI is cancelled, COTAX resumes the next automatic action from the last action taken on the AP. Using function RAPP (Revise AP Pursuit), you should ensure that:
- the next automatic action is appropriate
And if necessary:
- change the next action
For a list of functions to use in particular situations, see COM110061 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110061).
Mrs M Bensalah v Weston Turville Golf Club Ltd: 3311818/2023
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Mrs M Bensalah v Weston Turville Golf Club Ltd: 3311818/2023 - Rule 22 (https://assets.publishing.service.gov.uk/media/6924667cf2b88d41c7ba7ebf/Mrs_M_Bensalah_v_Weston_Turville_Golf_Club_Limited_3311818_2023_FMH_Judgment.pdf).
SPE16135 - Aircraft and their parts: parts for use in civil aircraft
Source: gov.uk (2025-11-24)


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

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

The relief covers certain parts for use in civil aircraft or ground flying trainers for the:
- construction
- maintenance
- conversion
- equipping
- repair, or
- fitting out of such aircraft.
It does not, however, extend to items of test equipment temporarily fitted to an aircraft and removed once readings have been taken, GPS (Global Positioning Systems) equipment or ground handling equipment.

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.
Ground Floor Flat 175, Aldborough Road South, Seven Kings, Ilford, Essex IG3 8HX​ - LON/00BC/F77/2024/0171​
Source: gov.uk (2025-11-07)

First-tier Tribunal – Property Chamber Decision of Mr. D Jagger MRICS and Mr J Francis, Dated 23rd October 2025

Read Reasons in - Ground Floor Flat 175, Aldborough Road South, Seven Kings, Ilford, Essex IG3 8HX​ - LON/00BC/F77/2024/0171​ (https://assets.publishing.service.gov.uk/media/68ff89ec0f801e57b5bef92c/251027_-_GFF_175_Aldborough_Rd_Summary_Reasons.pdf) Read Final Decision in - Ground Floor Flat 175, Aldborough Road South, Seven Kings, Ilford, Essex IG3 8HX​ - LON/00BC/F77/2024/0171​ (https://assets.publishing.service.gov.uk/media/68ff89d80f801e57b5bef92b/251027_-_GFF_175_Aldborough_Rd_Signed_Decision.pdf)
STSM041570 - Exemptions and reliefs: exemptions: PISCES Overview
Source: gov.uk (2025-07-11)


The Private Intermittent Securities and Capital Exchange System (Exemption from Stamp Duties) Regulations 2025 (SI 2025/666) provide for an exemption from Stamp Duty and SDRT for transfers of PISCES shares where the transfer is connected with trading activity that takes place on a PISCES under the PISCES sandbox arrangements.

The exemption applies from 3 July 2025.PISCES is a new type of stock market allowing private companies to have their shares traded intermittently. Using powers from the Financial Services and Markets Act (FSMA) 2023, the government has established the legal framework for PISCES as a Financial Market Infrastructure (FMI) Sandbox. The legal framework was established by the Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange System Sandbox) Regulations 2025 (SI 2025/583). The Financial Conduct Authority oversee and supervise the PISCES Sandbox and published the rules underpinning the PISCES regulatory framework.An FMI Sandbox allows HM Treasury to temporarily modify or disapply certain pieces of legislation, in order to support market operators to trial new or developing technologies or practices, while still achieving appropriate regulatory outcomes.Under the PISCES Sandbox HM Treasury can check that the detailed regulatory requirements for PISCES are calibrated correctly before making it permanent at the end of the sandbox period with further legislation, subject to further parliamentary approval.
Samuel Paice
Source: gov.uk (2025-05-29)

Samuel Paice has been Head of the Governor’s Office in Montserrat since March 2025.  He joined the Foreign Office in 2002, working first on South East Asia, and then the Overseas Territories.  Sam’s first diplomatic posting was in Albania, followed by over seven years in East Africa (Rwanda, then Uganda). After a posting in Kosovo, he was Team Leader in Western Balkans Department in London for 3 years.  Before arriving in Montserrat, Sam spent a year and half leading the FCDO’s Parliamentary work on the Israel-Gaza crisis

Samuel Paice has been Head of the Governor’s Office in Montserrat since March 2025.

He joined the Foreign Office in 2002, working first on South East Asia, and then the Overseas Territories. Sam’s first diplomatic posting was in Albania, followed by over seven years in East Africa (Rwanda, then Uganda). After a posting in Kosovo, he was Team Leader in Western Balkans Department in London for 3 years.

Before arriving in Montserrat, Sam spent a year and half leading the FCDO’s Parliamentary work on the Israel-Gaza crisis
Ms B Bassis v NHS Blood and Transplant: 2200256/2023
Source: gov.uk (2025-04-17)

Employment Tribunal decision.

Read the full decision in Ms B Bassis v NHS Blood and Transplant: 2200256/2023 - Judgment (https://assets.publishing.service.gov.uk/media/658404eded3c34000d3bfcd2/Ms_B_Bassis__vs_NHS_Blood_and_Transplant.pdf).

Read the full decision in Ms B Bassis v NHS Blood and Transplant: 2200256/2023 - Costs (https://assets.publishing.service.gov.uk/media/67ff9301712bf73dea135516/Ms_B_Bassis_v_NHS_Blood_and_Transplant_-_2200256-2023_-_Costs.pdf).
CH61120 - Penalties for Failure to File on Time: In what circumstances is a penalty payable: Commencement date
Source: gov.uk (2025-08-06)


Penalties for failing to file on time apply where the obligation to file a return or other document arises on or after the commencement date.

The penalties currently only apply to returns and documents required for the following taxes.

ITSA return* ended 5 April 2011 (subject to the exceptions detailed at SAM121025 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam121025) due to be filed on or before 31 October 2011, or 31 January 2012 if filed electronically).

* Although ITSA stands for Income Tax Self Assessment, in this guidance it means a return under Section 8 of TMA 1970 for income tax and capital gains tax.

FA09/SCH55
Product Recall: Ultra Violette Lean Screen SPF50+ (2510-0095)
Source: gov.uk (2025-10-15)

Product Recall for Ultra Violette Lean Screen SPF50+ sunscreen presenting a serious health risk.

Summary

Product: Ultra Violette Lean Screen SPF50+

Hazard: The product presents a serious risk to health as it failed SPF testing with variable results, placing consumers at risk of sunburn.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The product has failed SPF testing with variable results, placing consumers at risk of sunburn.

Corrective action

The product has been recalled from end users.

Owners of the product are advised to cease use immediately. For further information and to register for a refund, please access the Ultra Violette website at: https://ultraviolette.co.uk/pages/lean-screen-refund-form

Affected units were sold by Ultra Violette, Boots (https://www.boots.com/product-recall?srsltid=AfmBOopkvOeKBPwPEJ9SZyYWsXUBiZVIx-FG-v67ch_bWH751LKZ2Vrg), Space NK, Liberty London (https://support.libertylondon.com/hc/en-us/articles/38336462338833-Who-do-I-contact-about-the-Ultra-Violette-Lean-Screen-recall), Cult Beauty, Harrods (https://www.harrods.com/en-gb/c/product-recalls?srsltid=AfmBOopZpX_WkqNQOv3XhAFJrXfkBucLmxAb9f75dc8LGhWIzK8JjHLW) and Sephora.

Additional information

PSD notification number: 2510-0095

Notified by: Local Authority Trading Standards
Mrs E Scott v D Dorman T/a Ultimate Eyewear Company: 3302787/2024
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Mrs E Scott v D Dorman T/a Ultimate Eyewear Company: 3302787/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6915c9ab9d50fc2fe8161763/Mrs_E_Scott_v_Derek_Dorman_T.A_Ultimate_Eyewear_Company_3302787_2024_Judgment.pdf).
Louise Smyth CBE ends presidency of global business registry network
Source: gov.uk (2025-04-04)

The Chief Executive of Companies House is stepping down as president of the Corporate Registers Forum.

Louise Smyth CBE, Chief Executive of Companies House and Registrar of Companies for England and Wales will be stepping down from her role as president of the Corporate Registers Forum (CRF) after a 4 year tenure.

The CRF’s most recent event in Malta, which took place from 25 to 27 March 2025, marks Louise’s last appearance as president ahead of her retirement in summer 2025.

The CRF is a leading international association of business registries from more than 60 nations across the world. Members meet regularly to share ideas, examples of best practice and benchmark performance.

Over Louise’s tenure as CRF president, the association has seen considerable transformation under her leadership. Notably, the publication of the 2023 constitution enshrined gender and regional diversity in CRF board membership. This constitution created specific board seats for registries in Africa and Middle East, the Americas, Europe, and Asia and the Pacific, to ensure the globe is equitably represented.

Louise Smyth said:

It has been a privilege serving two terms as the elected president of the Corporate Registers Forum (CRF). I am extremely proud of the work that has been done over the past few years to promote the diversification and professionalisation of the CRF.

As well as helping to continually drive international standards, I look forward to seeing the continued progress the association makes in supporting global business growth as my tenure reaches its close and a new chapter begins.

At the hybrid meeting of the CRF’s global working group on beneficial ownership in Malta, Louise announced an innovation for the CRF, widening its membership base beyond corporate registries for the very first time. The new class of ‘associate membership’ will allow noncommercial bodies including international financial institutions to join the association. This will make sure the conversation between members is broader and more transparent in the global fight against financial crime.

Geraldine Spiteri Lucus, Registrar of the Malta Business Registry, said:

Louise Smyth fostered an environment of open dialogue, inspiring proactive engagement and a strong commitment to international collaboration.

Her dedication ensured productive and insightful conferences, where diverse perspectives were valued and impactful discussions thrived.

Datuk Nor Azimah Abdul Aziz, Chief Executive Officer of the Companies Commission of Malaysia, said:

Louise leaves behind an indelible mark on the CRF.

Through her leadership and dedication, she has advanced initiatives and strengthened collaboration in corporate registries through numerous working groups, inspiring the overall CRF community.
Flat 5, 99 Parkhurst Road, London, N7 0LP: LON/00AU/LVL/2024/0006
Source: gov.uk (2025-02-27)

Residential Property Tribunal decision of Judge R Latham and Miss M Krisko on 13 February 2025

Read the full decision in Flat 5, 99 Parkhurst Road, London, N7 0LP: LON/00AU/LVL/2024/0006 (https://assets.publishing.service.gov.uk/media/67adcc42a1d2c59f9ba29a9e/250213_Decision_in_Apt_5__Parkhurst_Road__London__N7_0LP.pdf)
Mr M Rahman v  Network Rail Infrastructure Ltd: 3313546/2022
Source: gov.uk (2025-01-22)

Employment Tribunal decision.

Read the full decision in Mr M Rahman v Network Rail Infrastructure Ltd: 3313546/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/678fcc7fd2c87dca4bb8200b/Mr_Mohammed_Rahman_-_v_-_Network_Rail_Infrastructure_Limited_-_3313546-2022_-_Reserved_Judgment.pdf).
3P Logistics
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 3P Logistics 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 3P Logistics 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.
Product Safety Report: Tongbao Toys Ltd Animal Plush Toys (2410-0075)
Source: gov.uk (2025-01-14)

Product Safety Report for Tongbao Toys Ltd animal plush toys presenting a high risk of choking.

Summary

Product: Tongbao Toys Ltd Animal Plush Toys

Hazard: The product presents a high risk of choking due to easily detachable small parts.

Corrective action: The import has been rejected at the border and destroyed.

Product information

Hazard

The product presents a risk of choking as the eyes may become loose and detach, producing a small part capable of fitting entirely inside of a small parts cylinder. A young child may put the small part in their mouth and choke.

The products do not meet the requirements of the Toys (Safety) Regulations 2011.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD number: 2410-0075

Notified by: Local Authority Trading Standards
North West Community Connection 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 North West Community Connection 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 North West Community Connection 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
- UK Reservists
We also pledge the following:

Promoting the Armed Forces: display the Covenant logo on our email signatures. Employment support to members of the Armed Forces Community: We will actively welcome applications from veterans, Reservists and military spouses in our job adverts and volunteer calls.

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.
Meningococcal ACWY immunisation programme: vaccine coverage estimates
Source: gov.uk (2025-01-23)

Vaccine coverage data estimates and commentary relating to the national Meningococcal ACWY (MenACWY) immunisation programme.

Vaccine coverage data estimates and commentary relating to the national MenACWY (https://www.gov.uk/government/collections/meningococcal-acwy-menacwy-vaccination-programme) vaccine, introduced in response to an increase in cases of invasive meningococcal disease capsular group W (MenW) disease.

Reports present data generated by a temporary sentinel surveillance system. The system extracts monthly coverage data directly from GP systems.

Previous reports were published by Public Health England (PHE) (https://webarchive.nationalarchives.gov.uk/ukgwa/20220120225806/https://www.gov.uk/government/publications/meningococcal-acwy-immunisation-programme-vaccine-coverage-estimates).
Mrs K Calvert v Harmony Health & Beauty (South West) Ltd: 6005400/2024
Source: gov.uk (2025-01-30)

Employment Tribunal decision.

Read the full decision in Mrs K Calvert v Harmony Health & Beauty (South West) Ltd: 6005400/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/679a116f6907bee181d313fd/Mrs_K_Calvert_v_Harmony_Health___Beauty__South_West__Ltd_-_6005400.2024_-_Rule_21_Judgment.pdf).
The Ashburnham Hotel
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The Ashburnham Hotel 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
We also pledge the following:

Venues Provide suited area to facilitate the gathering of veterans.

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 Leslie and Ms D Hanson v Aquan Water FAO A Ling: 1402539/2024 and 1400074/2025
Source: gov.uk (2025-11-28)

Employment Tribunal decision.

Read the full decision in Mr D Leslie and Ms D Hanson v Aquan Water FAO A Ling: xx-xxxx-xxxx and 1400074/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/69281e36b3b9afff34e960ed/Mr_D_Leslie__1__Ms_D_Hanson__2__-vs-_Aquan_Water__F.A.O._Alex_Ling_-_xx-xxxx-xxxx___1400074.2025_-_Judgment.pdf).
Trade remedies notice: registration of imports of hydrotreated vegetable oil (HVO) biodiesel originating from the United States of America (USA)
Source: gov.uk (2025-07-11)

Trade remedies notice published by the Secretary of State for Business and Trade relating to the registration of imports of hydrotreated vegetable oil (HVO) biodiesel originating from the USA.

Notice published by the Secretary of State for Business and Trade on the requirement to register imports of hydrotreated vegetable oil (HVO) biodiesel originating from the United States of America (USA). These are published under paragraph 29 of Schedule 4 to the Taxation (Cross-border Trade) Act 2018.
SPE16565 - Hydrocarbon oils: common stock
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).

You may also apply the directions of SPE16055 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe16055) to the common storage of Authorised Use oils with oils of the same commercial quality, technical characteristics and the same 8 digit Tariff sub-heading. Traders may also be allowed to store Authorised Use oils in a mixture with: other petroleum products; or crude petroleum oils of tariff heading 270900.

Traders may keep common stock accounts, provided that the whole mixture is to undergo a specific process or chemical transformation, as described in SPE16540 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe16540) and SPE16545 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe16545).

Where the oils do not share the same commercial quality, technical characteristics and same 8 digit tariff subheading, common storage may be allowed where the whole mixture is to undergo one of the treatments referred to in the Additional Notes 4 and 5 to Chapter 27 (link is external) (http://www.gov.uk/trade-tariff/chapters/27) of the Combined Nomenclature.

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.
Planning Inspectorate: privacy notices
Source: gov.uk (2025-12-01)

How your personal information is used within the Planning Inspectorate

These notices reflect your rights under data protection legislation including the General Data Protection Regulation and lets you know how the Planning Inspectorate looks after and uses your personal information.
Timber certification schemes (Category A evidence): methodology for review
Source: gov.uk (2025-02-27)

The approach that will be taken by UK government in the 2025 forest certification scheme review.

Companies supplying timber and wood-derived products to government must provide evidence that they meet the required standard for sustainability and legality.

One acceptable form of evidence is compliance with an acceptable timber certification scheme (Category A evidence). UK government has developed a set of criteria to assess which timber certifications schemes are acceptable (https://www.gov.uk/government/publications/timber-certification-schemes-category-a-evidence-evaluation-criteria). The methodology used to assess this was updated in February 2025.

Evidence of an independently verifiable legal and sustainable timber source can also be supplied through:

a Forest Law Enforcement, Governance and Trade (FLEGT) licence

other forms of credible evidence other than timber certification schemes – this is known as Category B evidence
Ms A Lapaz-Mendez v Medivet Group Ltd: 3303692/2024
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in Ms A Lapaz-Mendez v Medivet Group Ltd: 3303692/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/6846af915e9253957280612f/Ms_A_Lapaz_Mendez___v_-_Medivet_Group_Limited___3303692-2024-Judgment.pdf).

Read the full decision in Ms A Lapaz-Mendez v Medivet Group Ltd: 3303692/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6899f2be3080e72710b2e36b/Ms_A_Lapaz-Mendez_v_Medivet_Group_Limited_3303692.2024_written_reasons.pdf).
IMPS03180 - Import entry procedures: amendment of import entries
Source: gov.uk (2025-12-09)


Where amendment of an import entry is made after goods have been cleared out of charge and this results in less VAT being payable than the amount originally declared the higher amount of tax should be reclaimed as input tax in the normal way. If Postponed VAT Accounting has been notified, then the revised amount should be noted in the trader’s records and should be reflected in both the import VAT payable and the amount of input tax reclaimed.
Mr A Ahmed v London Transit Ltd: 2216692/2023
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in Mr A Ahmed v London Transit Ltd: 2216692/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6784e0a13ef063b15dca0eba/Mr_Ace_Ahmed_v_London_Transit_Ltd_-_2216692-2023.pdf).
G Weisz v Plant Blonde Ltd: 4100617/2025
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in G Weisz v Plant Blonde Ltd: 4100617/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/689b0b1bebe5217ba73d0be8/G_Weisz_v_Plant_Blonde_Ltd_-_4100617.2025_-_Judgment.pdf).
Southampton Veterans? Trust
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 Southampton Veterans? Trust 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 Southampton Veterans? Trust 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 V Cavan-McGhee v Fisher Day Ltd: 8000294/2025
Source: gov.uk (2025-09-16)

Employment Tribunal decision.

Read the full decision in Mr V Cavan-McGhee v Fisher Day Ltd: 8000294/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/68c40590838e7712ea2bff41/Mr_V_Cavan-McGhee_v_Fisher_Day_Limited_-_8000294.2025_-_Judgment.pdf).
Product Safety Report: John Lewis & Partners 2-Seater and 3-Seater Slider Sofas (2511-0089)
Source: gov.uk (2025-11-27)

Product Safety Report for John Lewis & Partners 2-Seater and 3-Seater Slider Sofas presenting a risk of fire.

Summary

Product: John Lewis & Partners 2-Seater and 3-Seater Slider Sofas

Hazard: The product presents a risk of fire as there is a faulty button on the recliner mechanism. This means there is a risk of the circuit board overheating and malfunctioning, causing the recliner to stop working.

Corrective action: Only products with the product codes and sales period as listed below are subject to the modification programme, and affected consumers have been contacted by John Lewis.

Product information

Hazard

The product presents a risk of fire as there is a faulty button on the recliner mechanism. This means there is a risk of the circuit board overheating and malfunctioning, causing the recliner to stop working.

This product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016.

Corrective action

Only products with the product codes and sales period as listed above are subject to the modification programme, and affected consumers have been contacted by John Lewis. They have advised that consumers unplug the product, stop using the recline/charging functions and contact the John Lewis & Partners Aftersales Team to arrange a visit and repair via xx-xxxx-xxxx.

Additional information

PSD notification number: 2511-0089

Notified by: Local Authority Trading Standards
Mrs T Cripps v Baller’s Brands Ltd: 3200004/2025
Source: gov.uk (2025-03-31)

Employment Tribunal decision.

Read the full decision in Mrs T Cripps v Baller’s Brands Ltd: 3200004/2025 - Judgment (https://assets.publishing.service.gov.uk/media/67e6b2b84a226ab6c41b2039/T_Cripps_v_Ballers_Brands_Ltd_-_3200004_2025_-_Judgment.pdf).
Sefton Council for Voluntary Service (SCVS)
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 Sefton Council for Voluntary Service (SCVS) 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 Sefton Council for Voluntary Service (SCVS) 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 N Colbourne v Johnsons Textile Services Ltd: 2601300/2023
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in Mr N Colbourne v Johnsons Textile Services Ltd: 2601300/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67adff33e270ceae39f9e177/Mr_Neil_Colbourne_v_Johnson_Textile_Services_Limited_2601300.2023_Reserve_Judgment.pdf).
Pneumococcal: the green book, chapter 25
Source: gov.uk (2025-08-06)

Pneumococcal immunisation information for public health professionals.

Pneumococcal disease (https://www.nhs.uk/conditions/pneumonia/) is the term used to describe infections caused by the bacterium Streptococcus pneumoniae (also called pneumococcus). S. pneumoniae is an encapsulated gram-positive coccus.
Ms R Woods v Glasgow City Council and Glasgow Life: 116246/2010
Source: gov.uk (2025-05-27)

Employment Tribunal decision.

Read the full decision in Ms R Woods v Glasgow City Council and Glasgow Life: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/682c7fbe38753e5f0ce8ed06/Ms_R_Woods_v_Glasgow_City_Council___Glasgow_Life_-_xx-xxxx-xxxx_-_Judgment.pdf).
Flats 1-66, Walsham Court & Flats 1-39, Hinds Court, Perkins Gardens, Ickenham, Uxbridge UB10 8FZ: LON/00AS/LRM/2024/0015
Source: gov.uk (2025-07-02)

Residential Property Tribunal Decision of Judge Tildesley OBE

Read the full decision in Flats 1-66 Walsham Court & Flats 1-39 Hind Court, Perkins Gardens, Ickenham, Uxbridge UB10 8FQ: LON/00AS/LRM/2024/0015 (https://assets.publishing.service.gov.uk/media/685d042b7d72089d1997616f/Final_Decision_29_jUNE_2025.pdf)
Contracts for Difference (CfD) Allocation Round 7: exemptions request notice
Source: gov.uk (2025-05-29)

This notice sets out the process for excluded sites to apply for an exemption from their temporary site exclusion for the seventh CfD allocation round.

The Contracts for Difference (Allocation) Regulations 2014, as amended, state that where an eligible generator has allowed the offer of a CfD to lapse following an allocation round, or if a CfD was entered into and terminated in certain circumstances, the eligible generator is excluded from participating in a specified number of subsequent CfD allocation rounds.

The Exemptions Request Notice sets out the procedure that an excluded generator must follow should they wish to apply for an exemption from their temporary site exclusion in order to be eligible to participate in Allocation Round 7 (AR7), due to open in August 2025.

Details of excluded sites are placed on the Register of Temporary Site Exclusion (https://www.lowcarboncontracts.uk/resources/registers/register-of-temporary-site-exclusion/) published and updated from time to time by the Low Carbon Contracts Company.

The Exemptions Request Notice includes details of:
- the information to be included in an exemption request
- the deadline by which a request for an exemption certificate must be received by the Secretary of State (the ‘closing date’)
- where such requests should be sent
106 Knightsbridge Road Solihull B92 8RD: BIR/00CT/F77/2024/0028
Source: gov.uk (2025-03-17)

Midland region Nicholas Wint FRICS, Wyn Jones FRICS on 25 October 2024

Read full decision in

106 Knightsbridge Road Solihull B92 8RD- BIR_00CT_F77_2024_0028 (https://assets.publishing.service.gov.uk/media/6762f551e6ff7c8a1fde9b52/106_Knightsbridge_Road_Solihull_B92_8RD-_BIR_00CT_F77_2024_0028.pdf)
First ever independent Armed Forces Champion gets the 'royal seal'
Source: gov.uk (2025-09-03)

His Majesty The King has formally approved legislation to appoint an independent Armed Forces Commissioner, in a landmark step in delivering manifesto commitment to renew the nation’s contract with those who serve.

A new independent champion for the Armed Forces has come into law today, delivering on a key Government manifesto commitment to improve service life.

His Majesty the King has given the ‘royal seal’ for the appointment of the first ever independent champion to support the Armed Forces and their families.

A recruitment campaign is ongoing to appoint the Commissioner. They will be a direct point of contact for personnel and their families, and have unprecedented powers to investigate welfare issues and raise concerns that impact service life, including equipment, housing, and unacceptable behaviours.

Appointing an Armed Forces Commissioner was a lead defence manifesto commitment by this Government to renew the nation’s contract with those who serve.

Minister for the Armed Forces Luke Pollard MP said:

This Government is renewing the nation’s contract with those who serve and the Armed Forces Commissioner is a critical step forward in how we are improving Service life.

This builds on the largest pay rise for our forces in 20 years; and the committment of an additional £1.5 billion to fixing military houses.

With the first-ever Commissioner now being established into law, this independent champion will elevate the experiences of our brave personnel and drive forward critical improvements for them and their families.

Once appointed, the Armed Forces Commissioner will be able to visit UK Defence sites unannounced, commission reports, and report directly to Parliament to hold the Government to account.

Personnel and their families will be able to contact the Commissioner about issues affecting them, with the Commissioner empowered to investigate these concerns, seek relevant information from the Ministry of Defence, and make recommendations for improvement.

The appointment builds on this Government’s commitment to improve all aspects of service life, including an inflation busting pay award this year, on top of last year’s biggest pay rise in 20 years.

The commitment to invest an extra £1.5bn to improve service housing in the SDR means this Government will spend more than £7bn on military accommodation across this Parliament.

The move to appoint a Commissioner has been inspired and modelled on the Commissioner for the Armed Forces in Germany, who has been received positively by German personnel.
DHSC: ministerial gifts, hospitality, travel and meetings, July to September 2024
Source: gov.uk (2025-08-06)

Data on gifts that ministers gave and received, their external meetings and any overseas travel.

The Department of Health and Social Care publishes details of ministers’ meetings with external organisations, gifts (given and received), hospitality and overseas travel on a quarterly basis.

Under the new Ministerial Code (https://www.gov.uk/government/publications/ministerial-code), from 5 July 2024 onwards, ministers’ gifts and hospitality data are being published by the Cabinet Office as part of a central Register of Ministers’ Gifts and Hospitality (https://www.gov.uk/government/collections/register-of-ministers-gifts-and-hospitality). As such, data on gifts and hospitality from 1 to 4 July 2024 is included in this DHSC publication, alongside data on meetings and travel for July to September 2024.
Ms S Baesjou v T S Lee & Son Ltd T/a CPR Skip Hire: 6018168/2024
Source: gov.uk (2025-10-13)

Employment Tribunal decision.

Read the full decision in Ms S Baesjou v T S Lee & Son Ltd T/a CPR Skip Hire: 6018168/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68e7d020b6ae95e3c76907da/Ms_S_Baesjou_v_TS_Lee_and_Son_Ltd_T.a_CPR_Skip_Hire_-Final_6018168.2024.pdf).
Regulator of Social Housing Corporate Plan 2025-2028
Source: gov.uk (2025-11-05)

This report outlines how we will deliver our purpose over the next three years.

This Corporate plan for the Regulator of Social Housing sets out how we will deliver our purpose over the next three years.

It outlines our objectives, priorities, values, and our annual budget and business plan. It also includes our performance measures, accommodation strategy and our commitment to equality, diversity and inclusion.