theodi/ndl-core-corpus huggingface dataset:
IEIM405020 - Compliance: Minor Errors
Source: gov.uk (2025-11-06)


Compliance: Minor Errors

In the event that the information reported is corrupted or incomplete, the US is able to contact the Reporting Financial Institution directly to try and resolve the problem, however contact is made via HMRC in most cases. For the CRS any contact will be via HMRC.

Examples of minor errors could include:
- Data fields missing or incomplete;
- Data that has been corrupted;
- Use of an incompatible format.
Where this leads to the information having to be resubmitted this will have to be via HMRC.

Continual and repeated administrative or minor errors could be considered as significant non-compliance where they continually and repeatedly disrupt and prevent transfer of the information.

Where a Reporting UK Financial Institution is concerned that a direct enquiry from another jurisdiction extends beyond an enquiry on the quality or format of the data and potentially presents difficulties in respect of their obligations under the Data Protection Act 2018 then they should contact the UK Competent Authority.

For more specific enquiries, for instance regarding a specific individual or entity, the overseas Competent Authority will contact the UK Competent Authority, who will then contact the Financial Institution.
CTM40580 - Particular bodies: registered societies: agricultural and fishing co-operatives treated as registered societies
Source: gov.uk (2025-09-17)


CTA10/S1057 and S1058, ITTOIA05/S379

CTA10/S1058 and ITTOIA05/S379 define a ‘UK agricultural or fishing co-operative’ as a co-operative association (which may be an incorporated company or an unincorporated association) that is

• established in the UK and UK resident, and

• carrying on agricultural or horticultural business on land occupied by them in the UK, or

• carrying on business consisting of the catching of fish or shellfish.

For this purpose a co-operative association means a body with a written constitution from which the Secretary of State is satisfied that it is in substance a co-operative association..

Such associations receive similar treatment to registered societies as regards interest and share dividends – CTA10/S1055. See CTM40520 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm40520).

In the hands of the members share interest is treated as interest for tax purposes, ITTOIA05/S379.

Where such a co-operative association claims exemption from tax on trading income on the grounds of mutual trading see CTM40950 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm40950) onwards.

If two such associations amalgamate, a disposal of assets does not give rise to a capital gain chargeable to Corporation Tax.

An association that satisfies the appropriate authority receives a certificate to that effect and should be asked to produce it. Where the date from which an association qualifies is the commencing date of a CT accounting period, the relevant tax treatment – loan relationship debit (CTA09/S499) or deduction from profits (CTA09/S132) should be applied for that and succeeding accounting periods without further enquiry.

In other cases, the first accounting period for which CTA10/S1056 should be applied is the accounting period succeeding that in which the date of qualification falls. Where an association to which a certificate has been granted ceases to qualify for this treatment (for example, because of a change in constitution), the responsible office is notified by BAI (Technical) of the effective date.
Basic PAYE Tools user guide
Source: gov.uk (2025-05-14)

Get step by step help to run your payroll and change payroll details using Basic PAYE Tools.

This guide gives you step by step help to run your payroll using Basic PAYE Tools as an employer with fewer than 10 employees.

All Basic PAYE Tools user guides are updated only when there are major changes. They may not be updated yearly.

You must register with HMRC for PAYE Online (https://www.gov.uk/paye-online) as an employer before you use Basic PAYE Tools to run your payroll calculations and submissions.
FSA Gender Pay Gap 2024
Source: gov.uk (2025-03-28)

This is the FSA’s eighth Gender Pay Gap report. It is based on a snapshot of all FSA staff as at 31 March 2024 and fulfils our reporting requirements.

The report analyses the figures in more detail and sets out what we are doing to close the gender pay gap in the organisation.

The FSA uses Civil Service grades ranging from Administrative Officer to Senior Civil Servant. Grades vary according to the level of responsibility that staff have and each grade has a set pay range. Salaries are paid according to grade and annual pay awards within the grade are paid irrespective of gender.

All grades with the exception of the Senior Civil Service (SCS) have both a London and National pay range.

On 31 March 2024, 1578 people worked for the FSA, an increase of 6 from the previous year, with 49% of the FSA workforce female. The number of Senior Civil Servants who are female, rose to 53% from 50%.

Gender balance at different grades is one of the main contributing factors to an organisation’s gender pay gap. A breakdown of gender representation at each grade is presented in our report.
MioCare Group
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 MioCare Group 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 MioCare Group 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
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.
Tiered application service: caseworker guidance
Source: gov.uk (2025-07-30)

Tells HM Passport Office staff about the tiered application service and the different service levels we offer.

This guidance tells HM Passport operational staff about TAS (tiered application service). We use TAS to describe the different service levels we provide, including:
- what the different service levels are
- who can apply for what service level
- who can upgrade their application to another service level
- when to downgrade an application service level
- TAS exceptions
Mr C Perlstrom v Soar Community: 6021382/2025
Source: gov.uk (2025-12-11)

Employment Tribunal decision.

Read the full decision in Mr C Perlstrom v Soar Community: 6021382/2025 - Reconsideration (https://assets.publishing.service.gov.uk/media/69399d63cfacd5e888491d7f/Mr_C_Perlstrom_v_Soar_Community_-_6021382_2025_-_Reconsideration_.pdf).
Grenfell Tower site update March 2025
Source: gov.uk (2025-03-24)

A summary of current activity at the Grenfell Tower site.

In this community update, we provide information on the decision on the future of Grenfell Tower shared last month by the Deputy Prime Minister with bereaved, survivors and local residents. There is also information on the annual Tower rewrapping, site maintenance, air quality monitoring, and health and wellbeing support, plus contact details.

You can watch a recording of the update on the MHCLG YouTube channel:

Grenfell Tower site update March 2025 (https://youtu.be/gNqswbo3eeM)
Breaking Ground Heritage C.I.C
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 Breaking Ground Heritage C.I.C 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 Breaking Ground Heritage C.I.C recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
COM50120 - Claims/reliefs: loss and non-trading deficits carry-back: multiple assessments or amendments
Source: gov.uk (2025-08-01)


You sometimes need to make or amend two or more assessments at the same time as the result of a carry-back of losses or non-trading deficits.

COTAX immediately deals with any overpayment or additional liability that is created when you confirm the individual assessment. You must, therefore, inhibit the repayment before making or amending any assessments if the actions you take will create:
- an additional liability for one or more Accounting Periods (APs)
- an overpayment for another AP or APs.
You must also remove the inhibit signal after making or amending the assessments. See COM120020 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com120020) and COM120030 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com120030) for more information.

This makes COTAX set-off the potential repayment against the fresh liability, rather than issuing a payment application and a repayment on the same day.

See COM50121 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50121) for a list of functions to use in particular situations.
Mr M Pharaoh v Mr S Lock and Mr A Thomas T/a the New Inn Clovelly: 1400063/2024
Source: gov.uk (2025-03-25)

Employment Tribunal decision.

Read the full decision in Mr M Pharaoh v Mr S Lock and Mr A Thomas T/a the New Inn Clovelly: 1400063/2024 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/67da9244a87d546feeda01e6/Mr_M._Pharaoh_-vs-_Mr_S._Lock___Mr_A._Thomas_t.a_the_New_Inn_Clovelly_-_1400063.2024_-_Judgment.pdf).
Mrs J Reid v Grampian Health Board: 8001309/2024
Source: gov.uk (2025-07-29)

Employment Tribunal decision.

Read the full decision in Mrs J Reid v Grampian Health Board: 8001309/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/688370e1cec9ccd515ae0951/8001309.2024_Mrs_J_Reid_v._Grampian_Health_Board_Preliminary.pdf).
Business rate retention and non-domestic rates 2024 to 2025
Source: gov.uk (2025-07-21)

Business rate retention accounts as required under schedule 7B of the Local Government Finance Act 1988.

Business rates retention legislation requires the production of 2 annual accounts - the main rating account and the levy account. These accounts serve to demonstrate the workings of business rates retention.
Mr G Ozcan v Ocado Central Services Ltd: 3304183/2022
Source: gov.uk (2025-01-07)

Employment Tribunal decision.

Read the full decision in Mr G Ozcan v Ocado Central Services Ltd: 3304183/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/63e63571e90e0706c9a9abd1/Mr_Gokhan_Ozcan_-_v_-_Ocado_Central_Services_Ltd_-_3304183-2022_-_Judgment.pdf).

Read the full decision in Mr G Ozcan v Ocado Central Services Ltd: 3304183/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/677bb3d16f01ae28ab5c03d4/Mr_G_Ozcan_v_Ocado_Central_Services_Limited_3304183_2022_FMH_Judgment_with_Reasons.pdf).
Ms I Registe v Kingsborough Centre: 3301920/2024
Source: gov.uk (2025-08-27)

Employment Tribunal decision.

Read the full decision in Ms I Registe v Kingsborough Centre: 3301920/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67f67ee9555773bbf109e231/Ms_Iphilia_Registe_v_Kingsborough_Centre_3301920.2024_Judgment.pdf).

Read the full decision in Ms I Registe v Kingsborough Centre: 3301920/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68501bff4734883ca9f79e9d/Ms_I_Registe___v_-_Kingsborough_Centre___3301920-2024_-_REASONS.pdf).

Read the full decision in Ms I Registe v The Kingsborough Centre: 3301920/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68a873ba3a052c9c504c8dab/Ms_Iphilia_Registe_-_v_-_The_Kingsborough_Centre___3301920-2024_-_Judgment.pdf).
The Government Data Quality Framework
Source: gov.uk (2025-01-29)

Towards a data quality culture: principles and practices to assess, communicate and improve the quality of data in government.

Description

Data held by the public sector is one of the UK’s most valuable assets. Government is committed to making better use of data, but concerns have been raised over its quality. Poor quality data prevents government from making effective, evidence-based decisions.

This framework provides government with a more structured approach to understanding, documenting and improving the quality of its data.

Read the Government Data Quality Framework (https://www.gov.uk/government/publications/the-government-data-quality-framework)
TTM05530 - Tax avoidance: Action by tax specialist
Source: gov.uk (2025-12-05)


Exclusion procedure

Exclusion of singleton company

If HMRC decides to exercise the power to exclude a singleton company (which is not a member of a group), an officer gives notice in writing to the company, specifying the date from which it is excluded from tonnage tax.

The specified date will be the first day of the accounting period in which the transaction or arrangement was entered into.

The effect of the notice will be that the company's tonnage tax election ceases to be in force from that date

There may be an exit charge on the company, see TTM05550 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm05550).

Exclusion of a group

If HMRC decides to exercise the power to exclude a group, an officer gives notice in writing to the representative company, see TTM12210 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm12210), specifying the date from which all the qualifying companies in the group are excluded from tonnage tax.The specified date must not be earlier than the beginning of the earliest accounting period in which any member of the group entered into the transaction or arrangement in question.Where there is no representative company the notice is sent to the company that has been party to the transaction or arrangement in question. Where there is more than one such company it may be addressed to any one of them.The effect of the notice is that the tonnage tax election ceases to be in force from that date. If that date is not already the beginning of an accounting period for any of the previously qualifying members of the tonnage tax group, a new accounting period will commence at that time for each affected company, see TTM07010 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm07010).There may be an exit charge on each company in the group, see TTM05550 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm05550).

References
Excise Notice 2004: Tobacco Duty — Tobacco Products Manufacturing Machine Licensing Scheme
Source: gov.uk (2025-11-18)

From 1 August 2018 anyone who carries out a regulated activity involving tobacco products manufacturing machinery in the UK requires a licence issued by HM Revenue and Customs.

This notice is about the Manufacturing Machinery Licensing Scheme. From 1 August 2018 anyone who carries out a regulated activity must be licensed with HM Revenue and Customs (HMRC) unless an exemption applies.
A Szymanek v Kolak Snack Foods Ltd: 3310774/2023
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in A Szymanek v Kolak Snack Foods Ltd: 3310774/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67a0ad8b4731769befb04783/Anna_Szymanek_v_Kolak_Snack_Foods_Limited_3310774_2023_FMH_Reserved_Judgment.pdf).

Read the full decision in A Szymanek v Kolak Snack Foods Ltd: 3310774/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/68551010a3a282804858156f/Anna_Szymanek_v_Kolak_Snack_Foods_Limited_3310774.2023_Reconsideration_Judgment.pdf).
EM on persistent organic pollutants (C(2025)4797)
Source: gov.uk (2025-11-19)

The government's summary of changes to EU legislation relating to persistent organic pollutants (POPs) and polybromodiphenyl ethers (PBDEs).

This explanatory memorandum is about a European Commission Delegated Regulation amending Regulation (EU) 2019/1021 of the European Parliament and of the Council as regards the persistent organic pollutants tetrabromodiphenyl ether, pentabromodiphenyl ether, hexabromodiphenyl ether, heptabromodiphenyl ether and decabromodiphenyl ether (https://ec.europa.eu/transparency/documents-register/detail?ref=C(2025)4797&lang=en)

It was submitted by Emma Hardy MP, Parliamentary Under-Secretary of State, Department for Environment, Food and Rural Affairs.
Product Safety Report: Knitted Baby Sleeping Bag sold via Grandado (2509-0205)
Source: gov.uk (2025-10-22)

Product Safety Report for Knitted Baby Sleeping Bag presenting a serious risk of suffocation.

Summary

Product: Knitted Baby Sleeping Bag

Hazard: The product presents a serious risk of suffocation as it has a hood, and was marketed for use as an infant sleeping bag.

Corrective action: The listing has been removed by the online marketplace (Grandado).

Product information

Hazard

The product presents a serious suffocation risk as it has a hood and was marketed for use as an infant sleeping bag. If a baby is placed inside a hooded sleeping bag and left unattended, the baby’s natural movement may cause the hood to cover the head/face, presenting a suffocation hazard.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

We recommend owners stop using this product immediately. Contact the distributor you purchased from to request redress.

The listing has been removed by the online marketplace (Grandado).

Additional information

PSD notification number: 2509-0205

Notified by: Office for Product Safety and Standards
C Donohoe v  Chaos Bars Yorkshire Ltd: 6000821/2024
Source: gov.uk (2025-02-04)

Employment Tribunal decision.

Read the full decision in C Donohoe v Chaos Bars Yorkshire Ltd: 6000821/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/679b4a9f15f01fdf8e05e770/6000821.2024_C_Donohoe_v_Chaos_Bars_Yorkshire_Limited.pdf).
Ms M Henok v Marks and Spencer plc: 6005666/2024
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in Ms M Henok v Marks and Spencer plc: 6005666/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67cefa746b7d7db56e77bd04/Ms_M_Henok_v_Marks_and_Spencer_plc_-_6005666-2024.pdf).
Make an additional claim under CPR Part 20: Form N211
Source: gov.uk (2025-05-01)

Use this form to make an additional claim under Civil Procedure Rules (CPR) Part 20.

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Registered Designs Examination Practice guide
Source: gov.uk (2025-07-21)

This guide provides information on how design applications are examined in respect of national applications filed at the UK Intellectual Property Office.

Its main aim is to ensure consistency of approach in respect of decisions made by the Registrar of Designs, and to provide guidance on practice and procedures for third parties looking to use our registration service.
Category A project under consideration: Elecnor, Lot 1 La Cotiere Transmission Line and Associated Substations Project, Guinea
Source: gov.uk (2025-11-17)

Notification of a Category A project under consideration by UKEF.

Category A projects are defined by the OECD Recommendation on Common Approaches for Officially Supported Export Credits and Environmental and Social Due Diligence (the OECD Common Approaches).

We publish certain information about Category A projects that we are asked to support, in line with the requirements of the OECD Common Approaches, as long as we have the consent of the applicant.
Mr D Robertson and Others v The Floor Room Ltd (In administration): 4107296/2024 and Others
Source: gov.uk (2025-07-23)

Employment Tribunal decision.

Read the full decision in Mr D Robertson and Others v The Floor Room Ltd (In administration): 4107296/2024 and Others - Judgment by Consent (https://assets.publishing.service.gov.uk/media/687e44079914d1f63267c5f5/Mr_D_Robertson___2_Others_v_The_Floor_Room_Limited__In_Administration__-_4107296.2024____2_Others_-_Rule_22_Judgement_Word.pdf).
IDG54700 - Information disclosure Gateways with other government departments: Veterans UK
Source: gov.uk (2025-09-05)


Veterans UK (previously Service Personnel and Veterans Agency) provides pay and pension services to serving and military personnel, and are responsible for the assessment, award, payment and maintenance of all pensions relating to the armed forces.

Information that can be disclosed

HMRC may disclose any information that we hold for the purposes of our functions relating to National Insurance Contributions (NICs), statutory payments, Health in Pregnancy grant, Tax Credits, Child Benefit or Guardian’s Allowance.

Information relating to other functions of HMRC may not be disclosed unless you have the specific consent of the customer. Further guidance on customer consent can be found at IDG30210 (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide/idg30210).

The purpose for which information may be disclosed

Information may be provided to Veterans UK for the purposes of their functions relating to war pensions.

Procedure to follow

Only those teams working in the relevant business areas may disclose information to Veterans UK - for example, tax credits information should only be disclosed by Benefits and Credits, and only NIC&EO should disclose NICs information.

Top of page (#Top)

Legislation which allows disclosure
- Schedule 5, Tax Credits Act 2002 for information relating to tax credits, Child Benefit and Guardian’s Allowance.
- Section 121E of the Social Security Administration Act 1992 for disclosure of information held for the purposes of our functions relating to National Insurance Contributions.
- Section 13 of the Employment Act 2002 for information relating to Statutory Paternity Pay and Statutory Adoption Pay.
Top of page (#Top)

Further guidance

If you receive a request for information and are unsure how to proceed, please contact your Security & Information Business Partner (SIBP) for advice.
RFIG20350 - Statutory Residence Test (SRT): Automatic UK tests: Second automatic UK test stages
Source: gov.uk (2025-04-04)


What follows explains the questions that need to be asked and the potential outcomes to those questions, when considering the second automatic UK test.

Stage 1

Did they have a home in the UK in which they were present on at least 30 days during the tax year?
- If no - If they have no homes that meet these criteria they do not meet this test
- If yes - Go to stage 2
Stage 2

Have they had one or more of these UK homes for at least 91 consecutive days, (which may or may not be solely in the tax year)?
- If no - If they have no homes that meet these criteria they do not meet this test
- If yes - Go to stage 3
Stage 3

For any of those homes, did 30 or more of the 91 (or more), consecutive days fall in the tax year in question?
- If no - If they have no homes that meet these criteria they do not meet this test
- If yes - Any homes that meet these criteria are 'qualifying UK homes' for the purpose of this test, go to stage 4
Stage 4

Is there a period of at least 91 consecutive days, 30 of which fall in the tax year, when they had a qualifying UK home and no overseas home?
- If no - Go to stage 5
- If yes - They meet the conditions of the second automatic UK test
Stage 5

Were they present in the overseas home on 30 or more days in the tax year?
- If no - They meet the conditions of the second automatic UK test
- If yes - They do not meet this test
If an individual does not meet this test they will need to consider whether they are UK resident under any of the other automatic UK tests.
Berwyn prison: action plan
Source: gov.uk (2025-05-13)

HM Prison and Probation Service action plan for Berwyn prison in response to HM Inspectorate of Prisons inspection.

This action plan is the HMPPS and MoJ response to the HM Inspectorate of Prisons (HMIP) inspection of Berwyn prison:

HMIP inspection of HMP Berywn - 27 January to 7 February 2025 (https://hmiprisons.justiceinspectorates.gov.uk/hmipris_reports/hmp-berwyn-2/)
OT00010 - The taxation of the UK oil industry: an overview: background
Source: gov.uk (2025-10-21)


Over the last 45 years the UK has developed into one of the world's major oil production countries. Successive administrations have developed a fiscal regime which encourages companies to explore for and develop the nation's oil and gas reserves whilst aiming to ensure that an appropriate share of the benefits accrues to the UK economy as a whole. Although the North Sea is a relatively high cost production area, its high quality crude oil, political stability, and proximity to major European consumer markets have allowed it to play a major role in world oil and gas activity.

The development of the North Sea has coincided with a range of substantial technological developments within the oil industry, including 3D and 4D seismic, deep water and horizontal drilling, and the more sophisticated use of IT to process and interpret data. Also of importance has been the development and use of floating production facilities, enhanced oil recovery techniques and the increased use of sub-sea technology and tie-backs. These have enabled the exploitation of comparatively small accumulations that would not have been commercially viable in the past. But they cannot hide the declining production profiles of both oil and gas from the North Sea, from their peaks in 1999 and 2000, respectively.

The structure of the oil industry in the North Sea is also changing. Once dominated by the oil majors, there has in recent years been a steady divestment of North Sea assets by these groups and the increasing involvement of comparatively smaller oil companies.
Mrs Ellis v Care Outlook Ltd: 2307116/2023
Source: gov.uk (2025-07-18)

Employment Tribunal decision.

Read the full decision in Mrs Ellis v Care Outlook Ltd: 2307116/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/68750c47352c290d20dcadf2/Mrs_C_Ellis_v__Care_Outlook_2307116-2023_Judgment.pdf).
Latent TB infection (LTBI): testing and treatment
Source: gov.uk (2025-07-15)

Advice for commissioners and practitioners implementing local LTBI testing and treatment for migrants.

This content was originally produced by Public Health England (PHE). This content is now owned and managed by the UK Health Security Agency (UKHSA).

The guide brings together relevant information from NICE guidance, research and learning from areas that have set up or piloted latent TB infection (LTBI) testing and treatment programmes. It offers practical advice on how primary care based LTBI testing and treatment could be implemented locally.

It also provides details of LTBI programmes, outlining:
- who should consider implementing one
- who should be tested
- where testing should take place
- how testing should be done
- how testing and treatment is paid for
- what the data return requirements are
The information leaflet can help GPs and healthcare professionals discuss latent TB infections with patients.
I Vaintraub v Jusu Brothers Ltd: 2201477/2024
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in I Vaintraub v Jusu Brothers Ltd: 2201477/2024 - Judgment (https://assets.publishing.service.gov.uk/media/661e7ca37469198185bd3e49/Mr_I_Vaintraub_-v-_Jusu_Brothers_Ltd._-_2201477-2024.pdf).

Read the full decision in I Vaintraub v Jusu Brothers Ltd: 2201477/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67850927f029f40e508816ed/Mr_I_Vaintraub_v__Jusu_Brothers_Ltd_-_2201477-2024_-_PH.pdf).
Elite Tactical Force 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 Elite Tactical Force 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 Elite Tactical Force 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
We also pledge the following:

Training: offering training to those leaving the armed forces to ensure a smooth transition to civilian life.

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.
Paul Willmott
Source: gov.uk (2025-01-21)

Paul Willmott was appointed as a non-executive director at the Department for Science, Innovation and Technology ( DSIT ) in November 2024. Paul was previously Chair of the Central Digital and Data Office, Chair of the Digital Advisory Board and co-chair of the Digital and Data Steering Group. In parallel with his work with government, Paul leads digital and AI development for KIRKBI, the owner of the LEGO Brand, where he sits on several boards. He has 35 years of experience transforming businesses through digital means, as an executive, non-executive and advisor.  Paul was previously Global Managing Partner of McKinsey Digital. He has worked globally and across sectors, with a focus on consumer-facing industries. He started his career as a software engineer and technical architect at Accenture.

Paul Willmott was appointed as a non-executive director at the Department for Science, Innovation and Technology (DSIT) in November 2024.

Paul was previously Chair of the Central Digital and Data Office, Chair of the Digital Advisory Board and co-chair of the Digital and Data Steering Group.

In parallel with his work with government, Paul leads digital and AI development for KIRKBI, the owner of the LEGO Brand, where he sits on several boards. He has 35 years of experience transforming businesses through digital means, as an executive, non-executive and advisor.

Paul was previously Global Managing Partner of McKinsey Digital. He has worked globally and across sectors, with a focus on consumer-facing industries. He started his career as a software engineer and technical architect at Accenture.
Egg production and prices
Source: gov.uk (2025-07-24)

UK egg production and price statistics.

This series includes includes information about UK egg packing station throughput, the average prices paid by UK egg packers to egg processors, UK egg processing and overseas trade in eggs and egg products.

User Engagement

Data from the egg production (https://www.gov.uk/government/collections/egg-production-and-prices) statistics are an invaluable evidence base for policy makers, academics and researchers. The data is also heavily relied upon by representatives of the egg and poultry industry. The egg production (https://www.gov.uk/government/collections/egg-production-and-prices) data is used for egg production volumes and egg type, as these are key sector indicators for the British Egg Industry Council (BEIC) since they reflect the size of the national laying flock. The British Free Range Egg Producers Association also makes heavy use of our data as it indicates the size of the free-range sector.

As part of our ongoing commitment to compliance with the Code of Practice for Official Statistics (https://code.statisticsauthority.gov.uk/) we wish to strengthen our engagement with users of the egg production (https://www.gov.uk/government/collections/egg-production-and-prices) data and better understand the use made of them and the types of decisions that they inform. Consequently, we invite users to register as a user (https://forms.office.com/Pages/ResponsePage.aspx?id=UCQKdycCYkyQx044U38RAvMEgOxhWuZCpr9kfPf834FUOUc3UlY3NktYN1A3WEg5VTJVTVhBUDQ1NC4u) of the egg production (https://www.gov.uk/government/collections/egg-production-and-prices) data, so that we can retain your details and inform you of any new releases and provide you with the opportunity to take part in user engagement activities that we may run. If you would like to register as a user of the egg production (https://www.gov.uk/government/collections/egg-production-and-prices) data, please provide your details in the attached form (https://forms.office.com/Pages/ResponsePage.aspx?id=UCQKdycCYkyQx044U38RAvMEgOxhWuZCpr9kfPf834FUOUc3UlY3NktYN1A3WEg5VTJVTVhBUDQ1NC4u).
Public hearing decision in the case of CDE
Source: gov.uk (2025-02-26)

You will find attached the decision following the application for the parole hearing of CDE to allow the public to observe the hearing.

A judicial Parole Board member, on behalf of the Board Chair, has not granted the application for CDE’s parole hearing to be made public.

Given that there is currently a court order in place preventing us from disclosing this prisoner’s identity and the identity of others, we have chosen to identify him using the initials ‘CDE’. Please note this order is binding on you too and you must therefore also refer to him as ‘CDE’.

More information about the reasons for this decision are attached.

For more detail on applying for a parole hearing to be made public, please read more here: Applying for a Parole review to be public - GOV.UK (www.gov.uk) (https://www.gov.uk/government/publications/applying-for-a-parole-review-to-be-public)
Ms S Samadi v Care Expertise Group Ltd: 3306150/2024
Source: gov.uk (2025-10-14)

Employment Tribunal decision.

Read the full decision in Ms S Samadi v Care Expertise Group Ltd: 3306150/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68ecef34f159f887526bbd6a/Ms_Sandra_Samadi_v_Care_Expertise_Group_Limited-3306150-2024-Judgment.pdf).
Social care common inspection framework (SCCIF): residential provision of further education colleges
Source: gov.uk (2025-04-04)

Guidance on how Ofsted inspects residential provision of further education colleges.

This framework sets out Ofsted’s process for inspecting residential provision of further education colleges.

Our approach is underpinned by the following 3 principles that apply to all social care inspections:
- to focus on the things that matter most to children’s lives
- to be consistent in our expectations of providers
- to prioritise our work where improvement is needed most
Key Performance Indicators (KPIs) for government’s most important contracts
Source: gov.uk (2025-09-25)

A list of central government’s most important contracts, also showing up to four relevant Key Performance Indicators (KPIs) for those contracts, and the performance of the vendor against those KPIs.

Published as part of the government’s commitment to increase transparency in the delivery of public services. The list will be updated as data becomes available.

Notes
- The published data represents a snapshot of up to four most relevant KPIs for the period shown and does not represent a comprehensive assessment of the performance of the service, the contract or the supplier.
- Good – the supplier is meeting or exceeding the KPI targets that are set out within the contract.
- Approaching Target – the supplier is close to meeting the KPI targets that are set out within the contract.
- Requires Improvement – the performance of the supplier is below that of the KPIs targets that are set out within the contract.
- Inadequate - the performance of the supplier is significantly below that of the KPIs targets that are set out within the contract.
- Recorded elsewhere - data that is published by the department separately (link provided in Comments).
- “Other” in the Performance Analysis may include a KPI that was not used during the period and was still active, a service that was temporarily suspended or a contract that is being handled by another department.
- Contracts that are in their mobilisation phase are not included in datasets published from November 2020 onwards until the procured service is live.
- Expected KPI Return figures are updated when new in-scope contracts are identified.
- The information is owned by the contracting authority identified in the data file and any queries on this information should be sent to them. Details can be found in Departments, agencies and public bodies (https://www.gov.uk/government/organisations).
- DfID and FCO merged to create FCDO on 02 September 2020.
- From the October-December 2020 data, published in May 2021, data is listed by KPI and not by contract.
Additional Transparency Resources

The quarterly KPI data provided is in addition to other performance data provided by departments under existing transparency initiatives which cover different time periods (e.g. annual data) or measure service performance at a level higher than a single contract. Some examples include:
- FCDO Development Tracker (https://devtracker.fcdo.gov.uk/)
- Passenger Rail Performance (https://dataportal.orr.gov.uk/statistics/performance/passenger-rail-performance/)
- Home Office Migration statistics (https://www.gov.uk/government/collections/migration-transparency-data)
- Statistics at the Ministry of Justice (https://www.gov.uk/government/organisations/ministry-of-justice/about/statistics)
IAA promotional materials: Punjabi Western
Source: gov.uk (2025-01-17)

Digital posters and leaflet designed for regulated organisations, ambassadors, and charities to easily download, share, and distribute.

These resources are designed to inform advice seekers about the IAA’s services and provide guidance on what to do if they have concerns about their adviser or the services provided. The materials have been translated into Punjabi (Western) to ensure accessibility for a wider audience.
Political impartiality in schools
Source: gov.uk (2025-03-21)

Explains schools’ legal duties on political impartiality to help school leaders, teachers and other staff consider these in teaching and extra-curricular activities.

This guidance is for all schools, including academies and independent schools. It does not cover early years settings, 16 to 19 academies. further education colleges or universities.

This guidance:
- supports those working with and in schools to understand the relevant legal duties
- helps schools understand what they need to consider when teaching about political issues, using external agencies and in extra-curricular activities
- clarifies the role of the specific bodies and individuals subject to the legal duties
It does not include any new statutory requirements and is based on existing legal duties on political impartiality.
Developing the automated vehicles regulatory framework
Source: gov.uk (2025-12-04)

Seeks views on several aspects that will inform how the automated vehicles regulatory framework is developed.

Seeks views on several sections of the Automated Vehicles Act to support development of the regulatory framework. This framework will include rules, guidance and principles. We are also seeking to strengthen our understanding of accessibility, environmental and cost-benefit considerations.

We are asking for views on the following aspects of the automated vehicles regulatory framework:
- type approval
- authorisation, user-in-charge and transition demands
- no-user-in-charge operator licensing
- insurance
- data collection
- cyber security
- in-use regulation
- monetary penalties
- incident investigation