theodi/ndl-core-corpus huggingface dataset:
All Together Cumbria
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 All Together Cumbria 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 All Together Cumbria 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
- Armed Forces Day
We also pledge the following:

-Seeking to support the employment of veterans young and old via the All Together Cumbria recruitment and industry skills brokerage –Seeking to support the employment of spouses and partners via the All Together Cumbria recruitment and industry skills brokerage

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.
UK-Vietnam Free Trade Agreement – committee documents
Source: gov.uk (2025-10-10)

Committee documents from meetings held under the UK-Vietnam Free Trade Agreement (UKVFTA).

Collected documents from UKVFTA committees. The UKVFTA is the free trade agreement between the UK and The Socialist Republic of Viet Nam (Vietnam). Committees include:
- Trade Committee
- Committee on Sanitary and Phytosanitary (SPS) measures
- Committee on Trade and Sustainable Development (TSD)
- Working Group on Intellectual Property Rights, including Geographical Indications
Financial Services Overseas Recognition Regimes
Source: gov.uk (2025-07-14)

Information related to the UK’s Overseas Recognition Regimes in financial services.

Overseas Recognition Regimes are legislative provisions that allow HM Treasury ministers, with Parliamentary oversight, to recognise the financial services regulatory framework of an overseas jurisdiction.

Overseas Recognition Regimes are designed to provide a range of regulatory benefits and support safe and stable cross-border activity in financial services.

This page provides further information on the operation of the UK’s Overseas Recognition Regimes.

The Draft Financial Services (Overseas Recognition Regime Designations) Regulations 2025, (https://www.legislation.gov.uk/ukdsi/2025/9780348273922/contents) currently before Parliament for approval, sets out central powers and obligations in relation to Overseas Recognition Regimes.
North Lodge, Victoria Rise, London SW4 0NX : LON/00AY/LDC/2025/0660
Source: gov.uk (2025-05-16)

Residential Property Tribunal Decision of Judge S Brilliant on 8 May 2025

Read the full decision in North Lodge, Victoria Rise, London SW4 0NX: LON/00AY/LDC/2025/0660 (https://assets.publishing.service.gov.uk/media/681e1de8c66deec8488f7ebc/Decision_North_Lodge_Victoria_Rise_London_SW4_0NX.pdf).
Further Resources and Support
Source: gov.uk (2025-06-16)

Information on Further Resources and Support.

- Apply to import multiple low value parcels on one declaration - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/apply-to-import-multiple-low-value-parcels-on-one-declaration)
- the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) (https://www.legislation.gov.uk/uksi/2020/967/contents)
Detail Homes 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 Detail Homes 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 Detail Homes Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
VMD launches survey to understand how pet owners use flea and tick spot-on treatments
Source: gov.uk (2025-09-29)

VMD survey will help inform future guidance to protect both animal health and the environment.

The Veterinary Medicines Directorate (VMD) has launched a survey to better understand how UK pet owners use and dispose of flea and tick spot-on treatments, as part of its commitment to evidence-based policy making on pharmaceuticals in the environment.

The research comes as recent studies suggest that some chemicals in these treatments, particularly fipronil and imidacloprid, may be entering UK waterways and potentially harming insects that live in water.

Why this survey matters

Spot-on flea and tick treatments play a vital role in protecting pets from parasitic diseases, which can also pose risks to human health. The VMD recognises the importance of maintaining this protection whilst understanding and addressing potential environmental impacts.

We are committed to gathering robust evidence on how these important veterinary medicines are used in practice,” said Gavin Hall, Deputy Chief Executive Officer VMD.

This survey will help build the evidence base for future action and policy decisions to protect both our beloved pets and the environment they live in.

Who can take part

The survey is open to UK residents aged 18 and over who currently own cats or dogs and use spot-on flea and tick treatments.

Pet owners will be asked about:
- where and how they purchase treatments
- how they apply and dispose of treatments
- what influences their purchasing decisions
- their awareness of potential environmental impacts
Supporting national environmental commitments

This research supports the VMD’s broader efforts to minimise the environmental impact of veterinary medicines and delivers against the commitments laid out in the UK cross-government Pharmaceuticals in the Environment roadmap. (https://www.gov.uk/government/publications/cross-government-pharmaceuticals-in-the-environment-group-roadmap)

The findings will help build the evidence base for future guidance and policies that balance animal welfare, human health, and environmental protection.

Have your say

The survey takes approximately 10-15 minutes to complete, and all responses are anonymous and confidential. Participation is entirely voluntary.

A Welsh language version is available on request, and the survey can be accessed in larger print by zooming in on your device.

You can take the survey (https://defragroup.eu.qualtrics.com/jfe/form/SV_00catP20l9m5dVI) until 1 Jan 2026.

For questions about the survey, contact: xxx@xxx.xx (mailto:xxx@xxx.xx)
SPM201100 - Change in Circumstances - employee dies
Source: gov.uk (2025-04-06)


There is no liability to make statutory payments for any week after the pay week in which an employee dies

Any statutory payments due up to the pay week (day of death for SSP cases) in which they die is payable to their estate.

Regulation 10 of the Statutory Maternity Pay (General) Regulations 1986

Regulations 18(c) and 27(1)(b) of the Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002

Regulation26(b) of the Statutory Shared Parental (General) Regulations 2014

Regulation 9 of the Statutory Parental Bereavement Pay (General) Regulations) 2020

Regulation 12(1)(b) of the Statutory Neonatal Care Pay (General) Regulations 2025
Equinor UK 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 Equinor UK 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 Equinor UK 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
- Armed Forces Day
- Reserve Forces Day
- UK Wounded, Injured And Sick
We also pledge the following:
- supporting those transitioning in their continuous professional education - participate in careers events - Health provision - access to health, dental and wellbeing care
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.
MGN 486(M+F) Amendment 3 access to shore based welfare facilities
Source: gov.uk (2025-09-19)

This guidance outlines the arrangements in place in the UK for accessing shore based welfare facilities.

This notice replaces MGN 486 (M+F) Amendment 2.

The maritime labour convention, 2006 require members to ensure that shore-based welfare facilities are easily accessible and to promote the development of appropriate welfare facilities in designated ports.

The merchant navy welfare board acts as the national seafarers’ welfare board and is the umbrella charity for the welfare of seafarers (including fishermen) and their dependants in the UK, including supporting the port welfare committees at local and regional levels, which promote welfare activities locally.

Amendment 3 highlights the Memorandum of Understanding (MoU) between the MCA and the Merchant Navy Welfare Board, cementing the working relationship between the two organisations.

Notice to
- shipowners
- fishing vessel owners
- masters
- skippers
- seafarers and fishermen
SPM181900 - Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: sole owner of more than one business
Source: gov.uk (2025-04-06)


If a sole owner has more than one business, and each operates its own PAYE scheme, you have look at the individual circumstances and decide if you can treat them as separate businesses for SMP/SAP/SPP/ShPP/SPBP/SNCP purposes.

Consider in these types of cases whether:
- the staff are recruited by each business
- the staff are interchangeable between the businesses
- each business has its own bank account, and
- each business has its own set of accounts, for example, if one business failed would it directly affect the viability of the others.
If the answers to these questions indicate that they are separate businesses, then the owner would need to total the Class 1 NICs liability in the qualifying tax year for each business to see if they qualified for SER.

Alternatively, if the answers indicate that each business is an integral part of the employer’s trade as a whole then the employer may be less likely to qualify for SER. This is because they would need to calculate the total Class 1 NICs liability in the qualifying tax year for all the businesses.
Notice to exporters 2025/19: Foreign Influence Registration Scheme launch - guidance on registering foreign power arrangements
Source: gov.uk (2025-07-08)

The Home Office has launched the Foreign Influence Registration Scheme (FIRS).

This notice relates to the Home Office’s launch of the Foreign Influence Registration Scheme (FIRS).

The notices to exporters collection (https://www.gov.uk/government/collections/notices-to-exporters) brings together all published notices.
INCHP02500 - General: entry checks
Source: gov.uk (2025-11-24)


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

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

No entry checks are undertaken until the goods actually arrive.
Report by the Head of the OSCE Presence in Albania: UK statement, November 2025
Source: gov.uk (2025-11-20)

Ambassador Holland reaffirms the UK's support for Albania's Euro-Atlantic path and welcomes the OSCE Presence’s support to Albania’s parliament, law enforcement and elections.

Thank you, Ambassador Tarran, for the work of your team over the last 12 months and for the helpful presentation this morning.

Mr Chair, the United Kingdom and Albania have a strong bilateral partnership. The UK continues to support Albania’s Euro-Atlantic path. This was reiterated by my Prime Minister during his Tirana visit in May, again at the Berlin Process Summit in October, and in Tirana last week during Special Envoy Dame Karen Pierce’s visit.

The UK notes the Final Report of the ODIHR Election Observation Mission on Albania’s parliamentary elections on 11 May, and the conclusions that elections “were competitive and professionally conducted but took place in a highly polarised environment and contestants did not enjoy a level playing field”. We encourage the Government of Albania to engage constructively to address outstanding recommendations.

The UK welcomes the OSCE Presence’s capacity building of Albania’s parliament, local governance and law enforcement, and your support to elections. We are pleased to support your programmes to strengthen law enforcement and prosecution capabilities in combatting people trafficking, and to separately support the strengthening of key judicial pillars in Albania, including the High Inspector of Justice, the courts, and the prosecutorial system – notably the Special Structure against Corruption and Organized Crime.

We also welcome Albania’s efforts to advance gender equality and the Presence’s active support in this.

Ambassador Tarran, you mention towards the end of your written report the significant loss of purchasing power due to the lack of an agreed Unified Budget, and the need to adapt the Presence’s approach by reducing programme activity or transferring ownership to host authorities. How do you envisage a shift to a more coordination-focused role for the OSCE Presence working in practice?

In conclusion, I would like to thank you once again, Ambassador Tarran, for your leadership during this reporting period, and wish you success with the OSCE Presence’s work over the coming 12 months.

Thank you, Mr Chair.
Mr T Jaroszczak v ABC Delikatesy Ltd: 1604100/2024
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Mr T Jaroszczak v ABC Delikatesy Ltd: 1604100/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6901e552bdb1ef2270a1d0a5/1604100.2024_T_Jaroszczak_v_ABC_Delikatesy_Limited_Judgment.pdf).
Rutland County Council
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 Rutland County Council 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 Rutland County Council 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
- UK Wounded, Injured And Sick
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.
Dr S Wang v University of Portsmouth and Dr S Prabhu: 1400443/2024 and 1400569/2024
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Dr S Wang v University of Portsmouth and Dr S Prabhu: 1400443/2024 and 1400569/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/685e61d0c2633bd820a92b05/Dr_Shifeng_Wang_-vs-_University_of_Portsmouth__1__and_Dr_Shanker_Prabhu__2__-_1400443.2024_and_1400569.2024_-_Judgment.pdf).

Read the full decision in Dr S Wang v University of Portsmouth and Dr S Prabhu: 1400443/2024 and 1400569/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/6881f6dc2b6fd60b7c160fa3/Dr_Shifeng_Wang_-vs-_University_of_Portsmouth__1__and_Dr_Shanker_Prabhu__2__-_1400443.2024_and_1400569.2024_-_Reconsideration.pdf).
Norbeck 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 Norbeck 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 Norbeck 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.
56 Princelet Street, Spitalfields, London E1 5LP: LON/00BG/F77/2025/0232
Source: gov.uk (2025-11-14)

Residential Property Tribunal Decision of Judge Jagger on 09 October 2025

Read the full decision in 56 Princelet Street, Spitalfields, London E1 5LP: LON/00BG/F77/2025/0232 (https://assets.publishing.service.gov.uk/media/690e1ed2acbadb0fa8050fbb/251009_56_Princelet_Street_Decision_R.pdf)

56 Princelet Street, Spitalfields, London E1 5LP: LON/00BG/F77/2025/0232 (https://assets.publishing.service.gov.uk/media/690e1eef43f8a1632372990b/251009_56_Princelet_Street_Summary_Reasons_R.pdf)
Evaluation of Regional Care Cooperatives: phase 1
Source: gov.uk (2025-11-27)

Explores the first stage of Regional Care Cooperative (RCC) rollout in the 2 pathfinder areas to understand early implementation.

This report presents findings from the first phase of the evaluation (April 2024 to April 2025), bringing together:
- findings from interviews with key Regional Care Cooperative (RCC) stakeholders
- early scoping work on outcomes
- a first wave of case studies with the 2 pathfinder areas
The findings are intended to help inform the rollout of the RCC programme, offering lessons on implementation for local authorities or areas and for the Department for Education, as well providing learning for the next phase of the evaluation.
CH226500 - How to do a compliance check: information powers: identification notice
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

Identification notices can only be used where we or an overseas tax authority hold information from which the identity of a person, or a class of persons, can be ascertained. It is limited to obtaining basic ‘identifying’ information for checking the tax position of a person. This is limited to the name, address and where relevant, the date of birth of the person or class of persons. See CH23991 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23991) for more information and examples.

Identification notices must not be used to request any type of documents or any information other than basic ‘identifying’ information. Once the identity has been established, you can then use other Schedule 36 powers to obtain any further information and documents you may need to complete your compliance check.

If you are considering using this notice to obtain information on a group or class of persons, particularly for risk purposes, it may be more appropriate to use the data gathering powers in Sch 23, FA 11 (see CH206300 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch206300))

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch910000).

Only an authorised officer can issue an identification notice, see CH262500 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch262500).

If you think an identification notice may be appropriate, you should discuss the case with your manager. If they support your view you must make a submission to the authorised officer, see CH260500 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch260500) on how to do this.
Mrs T Sullivan v Kent County Council: 2304102/2020
Source: gov.uk (2025-09-25)

Employment Tribunal decision.

Read the full decision in Mrs T Sullivan v Kent County Council: 2304102/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68d13969c908572e81248b04/Mrs_T_Sullivan_-v-_Kent_County_Council_2304102-2020_Strike-Out_Judgment_20.09.25.pdf).
Agincourt Consultancy
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 Agincourt Consultancy 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 Agincourt Consultancy recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
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.
T&G Direct Funeral Services
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 T&G Direct Funeral Services recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- Discounts
We also pledge the following:

As I have grown up from a family who’s mother and father both served in e forces for over 20 years, our company respect the armed forces a lot and wish to give back to our fallen services personnel. We aim to represent the company at all Remembrance Sunday Services and publicise and honour our fallen heroes on every Remembrance 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.
UN Human Rights Council 59: Annual day on the human rights of women
Source: gov.uk (2025-06-27)

Speech delivered by the UK's Special Envoy for Women and Girls, Baroness Harriet Harman.

Thank you Madame Vice Chair,

I am pleased to join you here today to honour the role of women in leadership, decision making and diplomacy.

Trailblazing women, in diplomacy, politics and governments, and women peacebuilders and activists, like those who we have heard from today, have striven and have made so much progress. Yet more progress is needed.

We know that women suffer disproportionately in conflict, with sexual violence, displacement, and impacts on their health and their livelihoods.

Yet for the most part, they don’t have a seat at the table to bring about peace, making up just 16 per cent of negotiators in processes led or co-led by the UN.

Yet, we know that when women are part of peace processes, the resulting agreement is more than three times more likely to succeed.

It is not just that women are not included, they are actively silenced and excluded, facing active obstruction to their participation with threats, violence and reprisals, including online.

We must challenge this and change it.

As penholder on the Women Peace and Security agenda at the UN Security Council, the UK is determined to champion women’s effective and safe participation in all spheres of decision making.

As we approach the 25th anniversary of the agenda, we must work together, women and our male allies, to promote and defend women’s and girls’ rights and actively resist the misogynist insurgency which seeks to roll back women’s hard-won advances.
Trusts and settlements — income treated as the settlor's income
Source: gov.uk (2025-04-05)

Find out if income from a trust or settlement, occurring or paid to someone else, is treated as the settlor’s income (Self Assessment helpsheet HS270).

This guide will help you decide if you’re a settlor who is chargeable on income occurring, or paid to, another person. It includes:
- discretionary trusts
- interest in possession trusts
- shares with restricted rights
- dividend waivers
Sellafield supported family hub hits the road
Source: gov.uk (2025-02-18)

A mobile support service for Cumberland’s families and young people has been launched.

Hub2U takes Cumberland Council’s resources to people who need them in neighbourhoods across the area.

Our Social Impact Multiplied programme and organisations in our Decommissioning Delivery Partnership are among partners who helped make the initiative a reality.

Euan Hutton, Sellafield Ltd’s chief executive officer, was among the VIPs who helped launch the service at a family fun day at Whitehaven Harbour.

Tracey West, Sellafield Ltd’s senior social impact manager, said:

Working with the council to contribute funding and resource has been key to the successful delivery of this project.

Our social impact programme ensures our supply chain is aligned to local priorities enabling them to focus on an impactful project that is based on local need.

Barry Pilkington, framework manager in the Decommissioning Delivery Partnership, added:

The partnership is committed to making a positive impact in our local community.

We worked with Cumberland to develop this project so all the partners can contribute to leaving a legacy after our current contract at Sellafield comes to an end.

We look forward to supporting the rollout of the programme going forward.

Hub2U also received support from Stagecoach, who donated the bus and carried out a refit, and Copeland Community Fund.

Councillor Emma Williamson, executive member for children’s and family wellbeing and housing at Cumberland Council, said:

Supporting Cumberland’s families and improving the lives of children and young people is at the heart of everything we do.

It’s incredibly exciting to see the bus unveiled. By bringing services directly into communities, we’re making it easier than ever for families to access the right support, exactly when and where they need it.

Hub2U will provide:
- Support for families, including early years guidance and resources for teenagers and young adults
- Themed sessions and targeted programmes in schools and community locations covering topics such as emotional well-being, healthy relationships, and staying safe
- A partnership approach bringing together multiple local agencies to provide holistic support for families.
The launch event allowed people to explore the bus, find out more about the services on offer, and meet the team behind the project.

Activities include inflatable football penalty shootout, face painting, and advice stalls from local service providers.

Hub2U will now begin visiting schools, community spaces, events, and rural areas.

For information on its schedule and locations, visit: Hub2U | Cumberland Family Hubs (https://cumberlandfamilyhubs.org.uk/hub2u).
Ercall Magna Parish Council
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 Ercall Magna Parish Council 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 Ercall Magna Parish Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Chatham Grammar
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 Chatham Grammar 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 Chatham Grammar 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 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.