theodi/ndl-core-corpus huggingface dataset:
SGSELSG3010 - Control of Licensable Goods: General: Contents
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Note: This manual is under review following Brexit and is likely to be withdrawn.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.
UK National Contact Point (UK NCP) case statements
Source: gov.uk (2025-09-19)

Statements on complaints assessed by the UK NCP on the Organisation for Economic Co-operation and Development (OECD) guidelines for multinational enterprises.

Older case statements can be found on the National Archives website (https://webarchive.nationalarchives.gov.uk/ukgwa/20121204214216/http://www.bis.gov.uk/policies/business-sectors/green-economy/sustainable-development/corporate-responsibility/uk-ncp-oecd-guidelines/cases).
Police workforce England and Wales statistics
Source: gov.uk (2025-07-23)

Statistics on police workforce numbers in the 43 police forces in England and Wales and the British Transport Police.

Covers data for police officers, police staff, police community support officers, designated officers and special constables.

This collection covers police workforce statistics from 2010 onwards.

Statistics from 1998 to 2009 can be accessed on the Home Office Statistical Bulletins archive (https://webarchive.nationalarchives.gov.uk/20110218143229/http://rds.homeoffice.gov.uk/rds/hosbarchive.html) on the UK government web archive.

Additional police workforce data (that is, police officer length of service, police officers on recuperative or restrictive duties, sickness absence) are published in His Majesty’s Inspectorate of Constabulary and Fire & Rescue Services ‘Value for money profiles’ (https://www.justiceinspectorates.gov.uk/hmicfrs/our-work/article/value-for-money-inspections/value-for-money-profiles/).
Mr R Udoh v B&M Retail Ltd: 3308960/2023
Source: gov.uk (2025-01-28)

Employment Tribunal decision.

Read the full decision in Mr R Udoh v B&M Retail Ltd: 3308960/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/65f1a057ff11704896615914/Mr_R_Udoh_v_B_and_M_Retail_Ltd-_3308960-2023-_Part_Strike_Out_Judgment.pdf).

Read the full decision in Mr R Udoh v B&M Retail Ltd: 3308960/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67976059fe1eabe7d7a22c5e/Mr_R_Udoh_v_B_M_Retail_Limited_3308960.2023_PH_Judgment.pdf).
The Office of the Lancashire Police & Crime Commissioner
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 Office of the Lancashire Police & Crime Commissioner 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 Office of the Lancashire Police & Crime Commissioner 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 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.
Delivering a decade of renewal for social and affordable housing
Source: gov.uk (2025-07-01)

This plan sets in place the foundations for a decade of renewal in social and affordable housing.

​​This renewal is focused on delivery of the biggest increase in supply in a generation, alongside a transformational and lasting change in the safety and quality of homes.

Building on the record investment announced at Spending Review 2025, we are setting out 5 steps for renewal, and we call on all providers to step up their ambition to deliver with us. ​
Mr M Ementon v Justizia Technologies Ltd: 6010011/2025
Source: gov.uk (2025-08-05)

Employment Tribunal decision.

Read the full decision in Mr M Ementon v Justizia Technologies Ltd: 6010011/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/688ca27e25ba7325501b0949/Mr_M_Ementon_v_Justizia_Technologies_Ltd_6010011_2025_.pdf).
Agriculture in the United Kingdom 1989 – 2010
Source: gov.uk (2025-05-19)

Historical annual statistics about agriculture in the United Kingdom.

These historic annual publications provide an overview of agriculture in the UK in a specific year. They contain an extensive range of data including farm incomes, land use, livestock numbers, prices, production of key commodities (eg wheat, milk, vegetables), overseas trade, organic farming and the environment. Information from these publications are used widely by government, industry, researchers and other stakeholders to support policy monitoring and development.

Reports pre-1997 were digitised by HathiTrust (https://www.hathitrust.org/), and we acknowledge their assistance in making these documents available.

Latest versions of Agriculture in the United Kindgom (https://www.gov.uk/government/collections/agriculture-in-the-united-kingdom)

Agriculture in the United Kingdom datasets (https://www.gov.uk/government/statistical-data-sets/agriculture-in-the-united-kingdom)
WithYou
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 WithYou 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 WithYou recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
DfT: spending over £500, April 2025
Source: gov.uk (2025-06-26)

Spending by a government procurement card (GPC), over £500.

Department for Transport (DfT) publishes details of all spending over £500 using a government procurement card (GPC) every month.

This data is also available on data.gov.uk (https://data.gov.uk/dataset/91765ff4-743f-4ba8-bfde-737bd1d0f921/department-for-transport-government-procurement-card-gpc-transactions).
MTT10030 - Scope: Domestic Top-up Tax - Excluded entities
Source: gov.uk (2025-08-05)


Entities excluded for MTT purposes (see MTT10210 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10210)) are also excluded for DTT purposes. However, there are some additional rules for DTT. These are set out in section 267 and 267A of Finance (No.2) Act 2023.

Qualifying transformer vehicles

For wholly-domestic groups and entities, a qualifying transformer vehicle (see MTT10140 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10140)) will be an excluded entity (for DTT purposes only).

Qualifying asset holding companies

For wholly-domestic groups and entities, a qualifying asset holding company for the purposes of Schedule 2 to Finance Act 2022 is an excluded entity (for DTT purposes only).

This applies only for periods beginning on or after 31 December 2024, unless a retrospection election has been made (see MTT09490 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt09490)), in which case it will also apply for prior periods.

Securitisation companies

A securitisation company that is a single entity is an excluded entity, for DTT purposes only.

A securitisation company that is a member of a group is treated as not being a member of the group, except for the purpose of the revenue threshold test. This means the revenue of the securitisation company will still be included when applying the revenue threshold test to the group.

‘Securitisation company’ is defined in regulation 4 of the Taxation of Securitisation Companies Regulations 2006.

Investment entities – wholly domestic groups and entities

For wholly domestic groups and entities, an investment entity is an excluded entity for DTT purposes.

Investment entities – multinational groups

For multinational groups, an investment entity is not a qualifying entity, but is still treated as member of the group under DTT for the purposes of:
- determining its top-up amount, and whether that amount is to be attributed to another member of the group, and
- assessing whether the group meets the revenue threshold for DTT purposes (see MTT11030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt11030)).
For any other purpose, including chargeability, an investment entity is treated under DTT as not being a member of a group.

See MTT45210 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt45210) for further guidance on investment entities in DTT.

Treatment of excluded entities

Where an entity is excluded for DTT purposes, it will be treated as not being a member of any group, except for the purposes of determining whether the group meets the revenue threshold (see MTT11030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt11030)).
UK overseas trade in goods statistics November 2024: import and export data
Source: gov.uk (2025-01-16)

EU and non-EU import and export data for November 2024.

The following tables contain EU and non-EU import and export data for November 2024 at chapter level.

(https://assets.publishing.service.gov.uk/media/6787c3d0868b2b1923b6465f/OTS_IMP_2411.ods)

UK overseas trade in goods statistics November 2024: imports (https://assets.publishing.service.gov.uk/media/6787c3d0868b2b1923b6465f/OTS_IMP_2411.ods)

ODS, 25.8 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

(https://assets.publishing.service.gov.uk/media/6787c3e03f1182a1e258a280/OTS_EXP_2411.ods)

UK overseas trade in goods statistics November 2024: exports (https://assets.publishing.service.gov.uk/media/6787c3e03f1182a1e258a280/OTS_EXP_2411.ods)

ODS, 25.6 KB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format
Mrs N Bentley v Axiom Ince Ltd (in administration): 3314979/2023
Source: gov.uk (2025-07-04)

Employment Tribunal decision.

Read the full decision in Mrs N Bentley v Axiom Ince Ltd (in administration): 3314979/2023 - Rule 22 (https://assets.publishing.service.gov.uk/media/683d8afb1b807cfa6995e039/Mrs_N_Bentley_-v-_Axiom_Ince_Limited__in_administration__3314979-2023.pdf).

Read the full decision in Mrs N Bentley v Axiom Ince Ltd (in administration): 3314979/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/68651981e6c3cc924228940e/Mrs_N_Bentley_v_Axiom_Ince_Limited__in_administration_.pdf).
HMAG151201 - Excise duty points: failure to comply with the procedures for excise duty-suspended movements taking place wholly within the united kingdom (including simplified procedures) where the irregularity occurs in Great Britain
Source: gov.uk (2025-05-30)


The relevant provisions are contained in The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (HMDP).

This section applies where there is a failure to comply with any conditions for excise goods moving under duty-suspension arrangements taking place wholly within the United Kingdom as described in Part 8 (movements taking place solely in the UK) and Part 9 (simplified procedures for movements taking place solely within the UK) of the HMDP regulations. The conditions include failing to comply with the completion of the electronic administrative documents (or the fallback procedures).

Where there is a contravention of the conditions, an excise duty point arises under regulation 19(6) – this is a stand-alone provision under the HMDP regulations.

Excise duty point

Where there is a contravention of the conditions set out in Parts 8 and Part 9, an excise duty point arises under regulation 19(6). The excise duty point is the time when the goods were removed from the tax warehouse or were removed from the place of importation.

Person/s liable to pay the duty

The person liable to pay the duty where an excise duty point arises under regulation 19(6) is the authorised warehousekeeper (where the goods are consigned from a tax warehouse) or the registered consignor (when the movement is started by a registered consignor) under regulation 19(7).

Under regulation 19(8), there is a joint and several liability on any other person whose conduct caused the contravention in conjunction with the person liable to pay the duty under regulation 19(7).
HMRC: spending over £500, March 2025
Source: gov.uk (2025-04-30)

Spending by electronic purchasing card solution (ePCS) over £500.

HMRC publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS has replaced the government procurement card (GPC).

This data is also available on data.gov.uk (http://data.gov.uk/dataset/government-procurement-card-use-hmrc).
Calculating greenhouse gas emissions on the Green Gas Support Scheme
Source: gov.uk (2025-02-18)

Methodologies and guidance for calculating greenhouse gas emissions associated with the production of biomethane on the Green Gas Support Scheme (GGSS).

These documents are to help Green Gas Support Scheme (GGSS) (https://www.gov.uk/government/publications/green-gas-support-scheme-ggss) participants and applicants accurately report their greenhouse gas (GHG) emissions as part of the scheme’s sustainability requirements.

Methods of calculating greenhouse gas emissions explains the ‘actual value’ and ‘default value’ methods for calculating lifecycle greenhouse gas emissions associated with the production of biomethane from biogas.

Calculating fugitive methane emissions sets out how applicants can report their fugitive methane emissions as part of the ‘actual value’ method set out in the main Methods document.

The GGSS greenhouse gas calculator (and associated user guide) is for calculating the greenhouse gas emissions of biomethane injected into the grid, using the ‘actual value’ method.
Returning to Nigeria
Source: gov.uk (2025-12-05)

Support for Nigerian nationals returning from the UK (reintegration services).

If you are a Nigerian national who has returned, or will be returned from the United Kingdom, IRARA can help you rebuild your life in Nigeria.

This support is available for up to 12 months following your return to Nigeria.
Habinteg Housing Association Limited
Source: gov.uk (2025-09-24)

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

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

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

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Department for Transport’s accounting officer assessment summaries for the Government Major Projects Portfolio
Source: gov.uk (2025-01-30)

Accounting officer assessment summaries for the Department for Transport’s (DfT) programmes and projects in the Government Major Projects Portfolio (GMPP).

Departmental accounting officers must produce an assessment of all programmes and projects which form part of the GMPP.

Projects are assessed against 4 criteria:
- regularity
- propriety
- value for money
- feasibility
This page contains the accounting officer’s assessment summaries for DfT.
Consultation on Category D gaming machines and licensing for bingo premises
Source: gov.uk (2025-11-27)

We are consulting on proposals to make changes to stakes and prizes for Category D machines and to update the licensing framework for the bingo sector.

The government is committed to supporting the land-based gambling industry and ensuring that the regulatory framework that underpins it is fit for purpose. We are consulting on proposals to make changes to stakes and prizes for Category D machines and to update the licensing framework for the bingo sector. The proposals that we are consulting on are outlined below.

Stakes and prizes for Category D machines

The government is keen to take stock of the effects of recent commercial pressures and explore ways in which sustainable growth might be supported in the family entertainment centre sector. We are therefore consulting on adjustments to stakes and prizes for Category D gaming machines, which are a staple of the family arcade environment. We are consulting on changes to stakes and prizes for crane grabs, coin pushers, and non-money prize machines, and on creating a new category of ‘slot-style’ non-money prize machines.

Age limit for ‘cash out’ slot style machines

We are also seeking views on the proposal to make it an offence to invite, cause or permit anyone under 18 to use ‘cash out’ slot-style Category D machines, as set out in the previous government’s response to its consultation on measures relating to the land-based sector (https://www.gov.uk/government/consultations/measures-relating-to-the-land-based-gambling-sector/outcome/government-response-to-measures-relating-to-the-land-based-gambling-sector). Category D slot style machines that offer a monetary prize are currently able to be played by children. These machines share similarities with higher stake, adult-only gaming machines. Members of Bacta (arcades trade association) implemented a voluntary agreement in 2021 to ban under 18s using these machines. We are proposing to move this voluntary agreement into legislation to cover the minority of FECs not already complying with Bacta’s age restriction agreement.

Bingo licensing

There is a growing number of licensed bingo premises which predominantly site gaming machines and are difficult to distinguish from adult gaming centres. The government is seeking views on measures to create a clearer distinction between AGCs and bingo premises and ensure land-based gambling premises have a licence type that is appropriate to their offering. The key proposal we are seeking views on is establishment of a ‘bingo area’, occupying a minimum proportion of venue floor space, in all licensed bingo venues. We are also consulting on rules that could apply to this area, including prohibiting cabinet and in-fill style gaming machines and requiring a minimum number of positions for bingo in the bingo area.
The Walled Garden Trading Company Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The Walled Garden Trading Company Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- 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.
Rye Harbour safety plan
Source: gov.uk (2025-10-21)

The Rye Harbour safety plan aims to balance economic development with environmental protection for the safe use of the harbour by all.

The Environment Agency is committed to promoting good management of its available resources to:
- carry out and regulate marine operations in a way that safeguards the Rye Harbour, its users, the public and the environment to achieve the standard of marine safety required by the Port Marine Safety Code
- encourage use of Rye Harbour and ensure that its economic development considers and balances the views and needs of all stakeholders with the use of natural resources and conservation of the environment
The MindWorks Marketing Company 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 The MindWorks Marketing Company 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 The MindWorks Marketing Company 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.
Insurance Premium Tax: enquiries
Source: gov.uk (2025-05-14)

Email, call or write to HMRC for help with Insurance Premium Tax.

Email

Email HMRC for help with Insurance Premium Tax: xxx@xxx.xx (mailto:xxx@xxx.xx) Ask HMRC general questions about Insurance Premium Tax, including:
- registrations (including changes to your registration)
- returns
HMRC will only email you with confidential information if you have given them your written agreement that they can do so.

Phone

Call HMRC for help with Insurance Premium Tax, including questions about:
- registering for Insurance Premium Tax
- returns
- payments
Telephone: xx-xxxx-xxxx

Textphone: xx-xxxx-xxxx

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

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

Post

Write to HMRC for help with Insurance Premium Tax general enquiries, including:
- registrations (including changes to your registration)
- returns
You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).

HM Revenue and CustomsExcise Processing TeamsBX9 1GLUnited Kingdom

Related content

Guidance
- Insurance Premium Tax: guide for insurers (https://www.gov.uk/insurance-premium-tax)
- Pay Insurance Premium Tax (https://www.gov.uk/pay-insurance-premium-tax)
Mr N Cooke v Inox Technical Lighting Ltd: 6006178/2025
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Mr N Cooke v Inox Technical Lighting Ltd: 6006178/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6863b775b466cce1bb121a91/Mr_N_Cooke_v_Inox_Technical_Lighting_Ltd_6006178-2025_Judgment.pdf).
New rights to unpaid bereavement leave including pregnancy loss:  options assessment - RPC opinion (green-rated)
Source: gov.uk (2025-12-03)

The RPC's opinion relating to the Department for Business and Trade's options assessment in respect of the Government’s consultation on proposals for new rights to unpaid bereavement leave including pregnancy loss.  The consultation was published on 23 October 2025, followed by the options assessment on 1 December.

The proposal is to introduce a new statutory right to ‘day one’ unpaid bereavement leave, including pregnancy loss. This would be enacted through powers proposed in the Employment Rights Bill, with details of the entitlement in related secondary legislation. The proposals are intended to address a gap in statutory support, and recognise that pregnancy loss can be experienced as a bereavement.

The options assessment (OA) (https://assets.publishing.service.gov.uk/media/69286ed29c1eda2cdf03420f/options-assessment-for-new-rights-to-unpaid-bereavement-leave-including-pregnancy-loss.pdf) provides evidence of the problem under consideration, and discusses two policy option scenarios. The consultation, which includes both policy scenarios, will inform a final proposal. By providing illustrative impacts of the two possible scenarios for bereavement leave the OA effectively compares the two. The qualitative discussion of the proposed options, and monetised analysis used to justify the preferred approach, is sufficient at this point and the assessment makes a reasonable case for not selecting a specific scenario at this stage.

The OA monetises the costs for the different scenario options. The Department explains that it has not been possible to monetise the benefits of the options but, instead, discusses the benefits qualitatively, including the wellbeing and productivity benefits to employees. However, the OA would be improved by presenting a net present value metric based on the monetised costs that have been estimated. Further, as the welfare benefits to employees appear to be significant in driving the overall outcomes of the proposals, the OA could expand its discussion of these benefits, alongside any rough estimates to indicate their potential scale.

The OA indicates that the options would be expected to have an overall negative impact on business due to the costs incurred. These include familiarisation costs and ongoing administrative and reorganisation costs. The OA monetises these costs but should convert these into an equivalent annual net direct cost to business metric. The assessment also discusses non-monetised impacts of legal costs from additional employment tribunal cases, as well as benefits realised by employers through avoided absenteeism, increased employee retention and productivity.

The Regulatory Policy Committee rated the OA as fit for purpose; green-rated.
Product Safety Report: Lithium-Ion Battery Charger for Cordless Drill (2511-0084)
Source: gov.uk (2025-11-21)

Product Safety Report for lithium-ion battery charger for cordless drill presenting a serious risk of fire.

Summary

Product: Lithium-Ion Battery Charger for Cordless Drill

Hazard: The product presents a serious risk of fire as the charger supplied has insufficient breakdown isolation and the plug does not meet the requirements of the relevant standard.

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

Product information

Hazard

The product presents a serious risk of fire as the charger supplied has insufficient breakdown isolation and the plug supplied does not meet the dimensional requirements of BS 1363. This could lead to the plug overheating and/or exploding. Improvements are also required to product documentation and marking.

The product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008 and the Plugs and Sockets etc. (Safety) Regulations 1994.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2511-0084

Notified by: Local Authority Trading Standards
CG56320 - Employment-related securities: introduction: employee share schemes
Source: gov.uk (2025-11-17)


A common feature of employee share schemes is that employees may be offered shares, share options, or possibly other assets by reason of their employment. Part 7 ITEPA03 contains special Income Tax rules about cases where securities or securities options are acquired in connection with an employment and the definition of "securities" for the purposes of the employment related securities legislation includes a wide range of intangible assets in addition to shares. See Section 420 ITEPA03. Not all of the assets falling within this definition will give rise to a chargeable gain on disposal. For example, it includes government loan stock. But most will. There are details of CGT-exempt assets at CG11700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg11700c)and CG11700 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg11700).

Some schemes are set up to comply with particular statutory requirements in order to secure beneficial tax treatment. These schemes (with the exception of Enterprise Management Incentives) require prior approval from HMRC and are often referred to as "approved schemes." By contrast, other schemes are commonly referred to as "unapproved schemes".

The operation of the TCGA is modified to take into account the Income Tax treatment of employment-related securities. Guidance on employment-related securities and unapproved schemes generally is at CG56321 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56321)+. Guidance on approved schemes and the Enterprise Management Incentives is at CG56400 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56400)+. Apart from points covered there, the normal Capital Gains rules apply.
Victus 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 Victus 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 Victus 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 Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- 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.
Blue Cube Portable Cold Stores 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 Blue Cube Portable Cold Stores 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 Blue Cube Portable Cold Stores Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Phoenix Eye 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 Phoenix Eye 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 Phoenix Eye 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
We also pledge the following:

Any additional commitments the company wishes to make.

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.
Transforming children and young people’s mental health provision
Source: gov.uk (2025-07-10)

A summary of the delivery of commitments in the transforming children and young people’s mental health provision green paper.

These publications contain data on the delivery and uptake of government support for schools and colleges, including:
- mental health support team (MHST) coverage
- senior mental health lead training grants
- experiences, including perceived impacts, of schools and colleges working with MHSTs
- wellbeing for education return and recovery
They are in response to the transforming children and young people’s mental health provision green paper (https://www.gov.uk/government/consultations/transforming-children-and-young-peoples-mental-health-provision-a-green-paper).

Find out more about mental health support in schools and colleges and faster access to NHS care (https://www.england.nhs.uk/mental-health/cyp/trailblazers/).