theodi/ndl-core-corpus huggingface dataset:
Inter-subject comparability in GCSEs and A levels in summer 2024
Source: gov.uk (2025-07-24)

A statistical investigation of the comparability of grading standards across subjects for GCSEs and A levels in summer 2024 and compared with 2023 and 2019.

This technical report, which follows on from analyses undertaken by He and Black (2020), He and Cadwallader (2022, 2023), and Brylka and He (2024) uses statistical methods to investigate the comparability of grading standards across subjects for GCSEs and A levels in summer 2024. Inter-subject comparability is explored over a period of 3 years:
- summer 2024, when grades were awarded through normal exams with support materials in the form of formulae and revised equations sheets available to students in GCSE mathematics, physics and combined science (Department for Education, 2023a; Ofqual, 2024a)
- summer 2023, when grades were awarded through normal exams (first time after the COVID-19 pandemic) with protection applied to guard against the potential for national performance to be lower than in 2019 (Department for Education, 2023b; Ofqual, 2022, 2023), and
- summer 2019, when grades were awarded through normal exams (prior to the COVID-19 pandemic).
Authors
- Astera Brylka
- Qingping He
Damaged British passports: caseworker guidance
Source: gov.uk (2025-11-05)

Tells HM Passport Office staff how to check a damaged British passport received as a supporting document, and how to replace a damaged British passport.

This guidance tells HM Passport Office staff how to assess British machine readable passports for damage, wear and tear or fraudulent tampering and how to handle applications to replace these passports. Machine readable passports have a burgundy or dark blue (soft) cover.

This guidance does not cover Old Blue (hardback style) passports.
Stephen Boyle
Source: gov.uk (2025-08-04)

Stephen Boyle is interim Chair of the NHS Pay Review Body and has been a Member of the NHS Pay Review Body since 1 August 2021. Stephen has worked as an economist for more than 35 years, in the public and private sectors, including as chief economist of the RBS Group. He is a Visiting Senior Fellow at the Fraser of Allander Institute, University of Strathclyde. Appointed: 1 December 2023 (re-appointed July 2025) Term Ends: 31 July 2026 The register disclosing Members’ interests is here.

Stephen Boyle is interim Chair of the NHS Pay Review Body and has been a Member of the NHS Pay Review Body since 1 August 2021. Stephen has worked as an economist for more than 35 years, in the public and private sectors, including as chief economist of the RBS Group. He is a Visiting Senior Fellow at the Fraser of Allander Institute, University of Strathclyde.

Appointed: 1 December 2023 (re-appointed July 2025) Term Ends: 31 July 2026

The register disclosing Members’ interests is here. (https://www.gov.uk/government/publications/ome-review-body-members-register-of-interests)
Mr N Dragnev v Balans IP Ltd: 3300262/2022
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr N Dragnev v Balans IP Ltd: 3300262/2022 - Rule 21 (https://assets.publishing.service.gov.uk/media/640094b58fa8f527f4f54b44/Mr_N_Dragnev_-v-_Balans_IP_Limited_-_3300262-2022_-_Judgment.pdf).

Read the full decision in Mr N Dragnev v Gabor (Club Balans) Balans IP Ltd and Running Hare Restaurants Ltd (T/a Balans Restaurants): 3300262/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/68a337a1a66f515db69343ad/Mr_N_Dragnev_v_Gabor___Club_Balans__Balans_IP_Ltd_and_Others-3300262-2022-Strike_Out_Judgment.pdf).
Mrs A F D S Couto v Dorset HealthCare University NHS Foundation Trust: 6002768/2023
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Mrs A F D S Couto v Dorset HealthCare University NHS Foundation Trust: 6002768/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68500f2301d3b0e7b62da735/Mrs_A_Ferreira_da_Silva_Couto_-vs-_Dorset_Healthcare_University_NHS_Foundation_Trust_-_6002768.2023_-_Judgment.pdf).
SPE13445 - Production accessories: disposal of goods produced
Source: gov.uk (2025-11-24)


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

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

Where the catalyst is used in the processing of IP goods, the processed products may be exported or placed with a view to being subsequently re-exported under the transit procedure, customs warehousing, IP, Temporary Admission relief.

If catalysts are used to process free circulation goods, the processed free circulation products must be exported from the UK to discharge the liability on the catalysts. Details of the free circulation goods to be processed and the products produced must also be identified in the authorisation letter.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Numbers of taxpayers and registered traders
Source: gov.uk (2025-05-30)

HM Revenue and Customs statistics related to the number of taxpayers and registered traders.

This publication shows the estimated number of taxpayers with a tax liability arising during the year rather than those paying tax during the year, and the number of traders registered at 31 March.

Quality report

Further details, including data suitability and coverage, are included in the background quality report (https://www.gov.uk/government/statistics/quality-report-numbers-of-taxpayers-and-registered-traders).
Weavers Court, 3 Hague Street, London, E2 6HY: LON/00BG/LDC/2025/0736
Source: gov.uk (2025-09-23)

Residential Property Tribunal Decision of Tribunal Chair Ms S Beckwith MRICS on 04 August 2025

Read the full decision in Weavers Court, 3 Hague Street, London, E2 6HY: LON/00BG/LDC/2025/0736 (https://assets.publishing.service.gov.uk/media/68b43a9811b4ded2da19fc8e/250805_Ms_Beckwith_Weavers_Court_S20ZA_Decision.pdf).
Mrs C Madu v Compass Group UK and Ireland Ltd: 3311313/2024
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in Mrs C Madu v Compass Group UK and Ireland Ltd: 3311313/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/69282628a245b0985f034191/Mrs_Madu_v_Compass_Group_UK_and_Ireland_Limited_3311313_2024_Judgment.pdf).
AmbuServ 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 AmbuServ 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 AmbuServ 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.
Cyber security training for business
Source: gov.uk (2025-07-11)

Free online training courses to help business protect against cyber threats and online fraud.

Free online training for you and your staff

All businesses can benefit from understanding cyber threats and online fraud. The government has developed a free e-learning course to help staff understand online threats and how to protect your business data, money and reputation. There is also an incident response package to help you practice your response to a cyber attack.

For small and medium-sized organisations

Free Online Training - Top Tips for Staff (https://www.ncsc.gov.uk/training/top-tips-for-staff-scorm-v3/scormcontent/index.html#/) This online learning module helps you and your staff understand why cyber security is important and shows how to take practical steps to protect against fraud and cyber crime. It’s suitable for staff all small and medium-sized organisations, including businesses, charities and public sector organisations. It’s totally free, easy-to-use and takes less than 30 minutes to complete. There’s more information on the training here (https://www.ncsc.gov.uk/blog-post/ncsc-cyber-security-training-for-staff-now-available).

For medium and large organisations

Cyber Governance Training (https://www.ncsc.gov.uk/cyber-governance-for-boards/training) is a free package from the National Cyber Security Centre to help boards and directors manage their digital risks.

For cyber incident response

Exercise in a Box (https://www.ncsc.gov.uk/information/exercise-in-a-box) is a new online tool from the National Cyber Security Centre which helps organisations test and practise their response to a cyber attack. It is completely free and you don’t have to be an expert to use it.

Further information

For more information on cyber security and how to protect your business online, visit our guidance for business page (https://www.gov.uk/government/collections/cyber-security-guidance-for-business) or get your free Cyber Action Plan (https://www.ncsc.gov.uk/cyberaware/actionplan) in just 5 minutes.
Venous Thromboembolism (VTE) Risk Assessment Quarterly Publication Q4 2024/25
Source: gov.uk (2025-06-12)

Provider level information on the number and proportion of admitted adult patients who have been risk assessed for Venous thromboembolism (VTE).

The mandatory data collection started in June 2010; it was paused during the pandemic and following a consultation process, has been reinstated and is ongoing until further notice.

This data collection asks for the following information:
- number of patients (aged 16 and over at the time of admission) admitted as acute inpatients in the month who have been risk assessed for VTE within 14hrs of admission to hospital using the criteria in the NICE guidance
- total number of inpatients (aged 16 and over at the time of admission) admitted in the month
The percentage of inpatients (aged 16 and over at the time of admission) admitted in the month who have been risk assessed for VTE on admission is automatically calculated from items (1) and (2).

The collection opens on the first working day of the month following the end of the quarter data is being submitted for. The trusts are required to upload their data on VTE risk assessment onto SDCS and signed off before the submission deadline which is the last working day of the same month.

Official statistics are produced impartially and free from political influence.
Disability, accessibility and blue badge scheme statistics: 2023 to 2024
Source: gov.uk (2025-01-22)

Data on trips made by disabled people from the National Travel Survey, and disabled parking badges (Blue Badges) held and issued in England.

Our statistical practice is regulated by the Office for Statistics Regulation (OSR). OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics that all producers of official statistics should adhere to. You are welcome to contact us directly by emailing (#contact) us with any comments about how we meet these standards.

Statistics on trips taken by disabled people are obtained from the National Travel Survey (NTS).

In 2023:
- disabled adults in England made 25% fewer trips than non-disabled adults
- this difference was smaller amongst the 16 to 59 age range (16%) than amongst the over 60s (34%)
- disabled adults made an average of 740 trips per person in England, compared with non-disabled adults who made an average of 989
- analysis on income shows that in general, the difference in number of trips taken between disabled and non-disabled adults decreased with increasing income
Statistics on parking badges for disabled people (‘Blue Badges’) in England are obtained from the Blue Badge Digital Service (BBDS) database.

As at 31 March 2024:
- 2.84 million Blue Badges were held, an increase of 10% compared to March 2023
- 4.9% of the population held a Blue Badge
- 38% of people who were automatically entitled to a Blue Badge held one
Between 1 April 2023 and 31 March 2024:
- 1.13 million badges were issued, similar to the previous year. This figure includes badges issued following reapplications from existing badge holders
- 41% of these were issued without further assessment
Contact us

Transport: disability, accessibility and blue badge statistics

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

Media enquiries xx-xxxx-xxxx

To hear more about DfT statistical publications as they are released, follow us on X at DfTstats (https://x.com/dftstats?lang=en).
Stratia Cyber
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 Stratia Cyber 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 Stratia Cyber 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr Jones v NSC Global Ltd: 6008726/2024
Source: gov.uk (2025-09-17)

Employment Tribunal decision.

Read the full decision in Mr Jones v NSC Global Ltd: 6008726/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68c3fbbaefd87ef102c87651/Mr_Jones_-_v_-_NSC_Global_Ltd_-_6008726-2024_-_Judgment.pdf).
Ethical integration of research in public health emergencies
Source: gov.uk (2025-04-17)

A report to identify the key ethical considerations that arise when integrating research in public health emergency response strategies.

This report by the Ethox Centre at the University of Oxford was commissioned by the UK Health Security Agency (UKHSA) in order to:
- identify the key ethical considerations that arise when integrating research in public health emergency response strategies
- provide practical recommendations for future emergency preparedness, response, and recovery
Mr I Hussain v ASDA Stores Ltd: 6000108/2022 and 6003494/2024
Source: gov.uk (2025-09-15)

Employment Tribunal decision.

Read the full decision in Mr I Hussain v ASDA Stores Ltd: 6000108/2022 and 6003494/2024 - Costs (https://assets.publishing.service.gov.uk/media/68c1375bd65a1a2a5172a8f9/6000108.22___6003493.24_Mr_I_Hussain_v_Asda_Stores_Limited_Costs_Judgement.pdf).
Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
Source: gov.uk (2025-12-10)

Find the documents for details of the conditions in which a 'good' may be eligible for a relief from the standard tariff rate.

The reliefs document sets out the various conditions in which a ‘good’ may be eligible for a relief from the standard tariff rate.

The Customs (Northern Ireland) (EU Exit) Regulations 2020 amended The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 and gave effect to an updated version of the UK Reliefs document. This reference document has since been updated by The Customs (Tariff etc.) (Amendment) Regulations 2021, which also updated the Authorised Use: Eligible goods and rates reference document.

This document provides additional content to make sure that goods sent to Northern Ireland from Great Britain for processing under the Union Customs Code will be covered by reliefs on their return, and to make sure that returned goods relief does not cover goods that exit Northern Ireland and re-enter Great Britain.

The authorised use document lists the eligible goods and describes the uses to which they can be put in order to qualify for reduced rates of import duty.

The statutory instruments that have given legal effect to these reference documents, and their previous versions, can be found at:
- The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/1431/contents/made)
- The Customs (Tariff etc.) (Amendment) Regulations 2021 (https://www.legislation.gov.uk/uksi/2021/380/contents/made)
- The Customs (Tariff etc.) (Amendment No 2) Regulations 2021 (https://www.legislation.gov.uk/uksi/2021/870/contents/made)
- The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (https://www.legislation.gov.uk/uksi/2021/1489/contents/made)
- The Customs (Amendments and Miscellaneous Provisions) Regulations 2022 (https://www.legislation.gov.uk/uksi/2022/615/made)
Confined establishments approved to export ungulates to the EU
Source: gov.uk (2025-11-28)

Lists of confined establishments in Great Britain, Jersey and the Isle of Man approved to export or move ungulates to the EU and Northern Ireland.

Your premises must be approved as a confined establishment by the competent authority in Great Britain, Jersey and the Isle of Man if you’re exporting or moving ungulates to the EU and Northern Ireland for:
- exhibitions
- education
- conservation
- research
Confined establishments are permanent premises, such as zoos or laboratories.

Ungulates covered by these lists are all hooved animals except equines, including:
- alpacas
- antelopes
- camels
- cows
- elephants
- giraffes
- goats
- hippos
- llamas
- pigs
- rhinos
- sheep
- tapirs
- wild pigs
The Animal and Plant Health Agency (APHA) is the competent authority in Great Britain.

Guidance on exporting or moving ungulates from confined establishments in Great Britain will be published at a later date.
Green Industrial Partnership: UK - Norway memorandum of understanding
Source: gov.uk (2025-05-08)

A memorandum of understanding to facilitate the green transition and path to net zero between the UK and Norway.

The objective of the UK - Norway Green Industrial Partnership is to facilitate green transition and the path to net zero. It is designed to complement the longstanding energy relationship between both countries and explore new initiatives and areas of co-operation.

It includes commitments on:
- critical global supply chains
- Carbon Capture, Usage & Storage and hydrogen development
- protection of subsea and offshore infrastructure in the North Sea
- support for a robust pipeline of green skills and expertise
- knowledge exchange on Offshore Hybrid Assets
- efficient electricity trading arrangements
- co-ordinated climate diplomacy and partnership to enhance efforts to halt and reverse deforestation and forest degradation
Catherine Frances CB
Source: gov.uk (2025-11-06)

Catherine Frances is Director General, Global, Public Health and Emergencies.  From September 2019 to December 2024, Catherine was Director General for Local Government, Resilience and Communities at the Ministry of Housing, Communities and Local Government.  Catherine’s previous roles include Director for Public Services in HM Treasury and other Senior Civil Service roles in the Department of Health and HM Treasury.

Catherine Frances is Director General, Global, Public Health and Emergencies.

From September 2019 to December 2024, Catherine was Director General for Local Government, Resilience and Communities at the Ministry of Housing, Communities and Local Government.

Catherine’s previous roles include Director for Public Services in HM Treasury and other Senior Civil Service roles in the Department of Health and HM Treasury.
E Gutierrez v Sevenoaks Primary School and Kent County Council: 2306426/2020
Source: gov.uk (2025-09-12)

Employment Tribunal decision.

Read the full decision in E Gutierrez v Sevenoaks Primary School and Kent County Council: 2306426/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68c00ebf8c6d992f23edd783/E_Gutierrez_v_Sevenoaks_Primary_School_and_Kent_County_Council_2306426-2020_so_jud_pub.pdf).
Estate management: competency framework and relevant training
Source: gov.uk (2025-04-22)

Guidance on the functions, skills, knowledge and training needed to manage the school estate.

‘Estate management competency framework’ helps schools to recruit and develop the essential levels of skills and competencies for estate management roles.

‘Training and qualifications relevant to estate management’ provides information on training, qualifications and the support available.

These documents are useful if you have responsibility for overseeing or managing the school estate. This includes:
- proprietors, leaders and governors of schools
- charity trustees of academies and academy trusts
- trustees of schools
- school business professionals
- those with responsibility for the day-to-day running of the school estate
- local authorities
- diocesan authorities and other religious authorities and bodies
Reporting Class 1A National Insurance contributions
Source: gov.uk (2025-11-26)

Information about reporting Class 1A National Insurance contributions.

National Insurance contributions and overseas employees

Employers are already required to operate PAYE on the income that a globally mobile worker earns. An employer can also apply to HMRC to only operate PAYE on the proportion of the employee’s income that is earned within the UK. This is a Globally Mobile Employee PAYE notification form, commonly known as s690.

The rules for operating PAYE on the income of globally mobile workers will remain the same as they are now. Find out more about notifying the proportion of income earnt in the UK (https://www.gov.uk/guidance/tell-hmrc-that-youll-operate-paye-on-a-proportion-of-an-employees-income). A number of stakeholders have asked whether s690 will interact with Class 1A National Insurance contribution liability when mandatory payrolling is introduced. We can confirm that as Class 1A is charged on taxable benefits it would not interact with s690.

We have also been asked whether Overseas Workday Relief (OWR) will be affected by the introduction of payrolling. There is no National Insurance contributions equivalent to OWR and so National Insurance contributions liability is unaffected.

Class 1A National Insurance contributions liability and reporting requirements when there are no earnings

Where the employee or director has no earnings but is provided with a BiK or expense, an employer will be required to send details of the benefits in kind (BIKs) and expenses provided using a Full Payment System (FPS), and to pay the Class 1A National Insurance contributions due. The FPS will need to show no payments of earnings and tax as none were provided.

More information about reporting and paying Class 1A National Insurance contributions when there are no earnings will be provided in future updates.

Interaction between National Insurance contributions and employee category letters

There is no interaction between Class 1A National Insurance contributions and the employee category letters. Class 1A will be reported by a different field in Real Time Information (RTI) and will have no bearing on the National Insurance contributions category letter used on earnings. We can confirm there are no other interactions between an employee’s category letter and the Class 1A rate or liability.
Advance tax certainty service: draft guidance
Source: gov.uk (2025-12-10)

Find out more about the new service supporting major investment projects, including how the scheme works, who can apply, the taxes covered and the financial threshold.

This draft guidance reflects the position of the process during the first year of the policy. It is subject to change in line with the parliamentary process of the Finance Bill 2025 to 2026 (https://www.gov.uk/government/collections/finance-bill-2025-26) and will be finalised ahead of the formal launch of the service in July 2026.

This guidance:
- has been produced to support both customers and HMRC colleagues in understanding how the advance tax certainty service works in practice
- outlines which customers are eligible for the process, as well as the scope of taxes for which advance tax certainty can be provided
- only covers the advance tax certainty service and does not deal with other methods of obtaining certainty from HMRC
HMRC will continue to update this guidance as the service progresses.

Read the Tax information and impact note on the advance tax certainty service for major investment projects (https://www.gov.uk/government/publications/advance-tax-certainty-service-major-investment-projects-with-certainty-in-advance).
Star Handling
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 Star Handling 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 Star Handling 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
- 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.
ERSM160100 - International: introduction to Internationally-Mobile Employee (IME) matters
Source: gov.uk (2025-04-07)


This chapter does not attempt to reproduce material that is found in other manuals or information sources. Instead its purpose is to
- summarise how domestic rules, treaties, etc. fit together;
- explain the remittance rules for employment-related securities introduced by Finance Act 2008; and
- explain the changes to the residence rules for employment-related securities introduced by Finance Act 2014, having effect from 6 April 2015.
Guidance for periods up to 5 April 2015

ERSM160200 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm160200) to ERSM161400 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm161400) deal with the treatment of employment-related securities and residence up to 5 April 2015. The impact of the FA2008 residence and domicile rules is summarised in ERSM160300 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm160300) and the following sections explain how employment-related securities are taxed in the hands of employees to whom the remittance basis applies; the effect of double taxation treaties is outlined at ERSM161300 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm161300).

Guidance for periods from 6 April 2015

ERSM162000 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm162000) to ERSM163200 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm163200) deal with the treatment of employment-related securities and residence from 6 April 2015 onwards.

Guidance for periods from 6 April 2025

ERSM16500 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm165000) deals with the treatment of employment-related securities from 6 April 2025. This guidance explains the impact of the Finance Act 2025 residence and domicile changes.

Internationally mobile employees (IMEs)

This general term is used to describe:
- UK residents going overseas to work;
- overseas residents coming to the UK to work; and
- UK or overseas residents who move in and out of the UK.
Thus, it does not define any particular residence status or tax treatment and you should always ascertain the specific facts and status relating to an employee before reaching any conclusion on the tax treatment of his or her employment-related securities and options (see ERSM161310 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm161310) and ERSM163110 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm163110)).
Insolvency Service Government Procurement Card transactions - April 2024 to March 2025
Source: gov.uk (2025-05-23)

Transaction details for the Insolvency Service's Government Procurement Card use, published monthly and yearly for transparency purposes.

The Insolvency Service uses the Government Procurement Card as a payment tool to help control spending on low value, high volume transactions. The use of cards is managed through the finance and commercial function and is governed by departmental policy and procedures and audited by internal audit functions.

Transaction information will be published here within 15 days of the end of each month and totals will be published at the end of the financial year.
Open general export licence (military goods and technology: India)
Source: gov.uk (2025-05-09)

This licence permits the export of certain military goods and technology to India.

This open general export licence (OGEL) permits the export or transfer of certain military goods and technology from the UK to India.

Reporting requirements

This OGEL is subject to reporting requirements under the open licence returns (https://www.gov.uk/government/publications/open-licence-returns) transparency initiative.
The Primary Dental Services Statement of Financial Entitlements (Amendment) (No. 3) Directions 2025
Source: gov.uk (2025-09-19)

Implements changes to the payments made by NHS England to contractors under a dental service contract with effect from 1 April 2025.

The changes implemented in these directions relate to:
- implementation of the 2025 to 2026 pay and expenses settlement for dentists
- implementation of the 2025 to 2026 dental foundation training payments for dentists
- insertion of the applicable up-to-date maternity allowance rate
British Embassy Macao
Source: gov.uk (2025-09-03)

There is no British Embassy in Macao. The Consulate-General in Hong Kong develops and maintains relations between the UK and Macao.

Services for British nationals

You can access UK government services while in Hong Kong (https://www.gov.uk/world/hong-kong).

A number of British diplomats at the British Consulate-General Hong Kong are accredited specifically to Macao, but many of our staff are as heavily involved with Macao as they are with Hong Kong.

We provide consular services in Hong Kong (https://www.gov.uk/government/world/organisations/british-consulate-general-hong-kong).

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:
- ill, injured, or involved in a crime
- with a British person who’s died
Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/hong-kong/british-consulate-general-hong-kong)

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport in time to travel (https://www.gov.uk/renew-adult-passport).

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document).

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

An emergency travel document does not guarantee entry to every country. Read what an emergency travel document does (https://www.gov.uk/emergency-travel-document).

If you do not have a recent passport quality photo, we have a passport photo machine in the British Consulate-General’s consular section.

Please note we will only accept applications if you are travelling within 7 days from the date of your appointment and we will normally only issue an emergency travel document 1 day before travel unless a visa is required for the destination you are travelling to.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizen).

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.gov.uk/world/organisations/british-consulate-general-hong-kong#contact-us).

Other consular services

Notarial and documentary services

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Change location of records to registered office: limited liability partnership (LL AD04)
Source: gov.uk (2025-11-18)

Use this form to change the location of a limited liability partnership's (LLP) records to its registered office.

This form is to tell Companies House which of the LLP’s records are returning to its registered office.

Use the online service (https://www.gov.uk/file-changes-to-a-company-with-companies-house) to update your information as quickly as possible.

It takes longer to process paper forms sent to us by post.
Melanie Hopkins OBE
Source: gov.uk (2025-07-09)

Melanie Hopkins served as Deputy Consul General to New York from November 2024 to June 2025, including a term as Acting Consul General from November 2024 to March 2025. Prior, Melanie served as Deputy Head of Mission in Brazil from July 2021 to July 2024. Between February and November 2022, she took on the role of Chargé d’Affaires (Acting Ambassador). Her previous role was as British High Commissioner to Fiji (and non-resident Ambassador/High Commissioner to a number of other Pacific countries) and Head of the UK’s network of 5 diplomatic missions. Previously she has worked on multilateral and bilateral policy (including security policy), programme management and finance. She joined the Civil Service in 2002 after beginning her career in Management Consultancy. Curriculum vitae Full name: Melanie Hopkins Date Role December 2022 to June 2024 Deputy Head of Mission, Brasilia March to November 2022 Chargé d’Affaires (Acting Ambassador), Brasilia 2021 to March 2022 Deputy Head of Mission, Brasilia 2016 to 2020 British High Commissioner, Fiji 2014 to 2016 Foreign & Commonwealth Office (FCO) Deputy Head (European Security), Security Policy Dept 2012 to 2014 FCO, Head of Australasia and Pacific, Asia Pacific Department 2012 FCO, Head of Common Security & Defence Policy, Europe Directorate 2008 to 2011 UK Mission to the UN Geneva, Second Secretary 2004 to 2007 Havana, Head of Political Section and Press & Public Affairs 2004 Secondment to the Spanish Ministry of Foreign Affairs 2003 to 2004 FCO, Desk Officer for Turkey, Europe Directorate 2002 to 2003 FCO, Desk Officer, Capital Unit, Finance Directorate 2002 Joined FCO 1997 to 2002 Private sector

Melanie Hopkins served as Deputy Consul General to New York from November 2024 to June 2025, including a term as Acting Consul General from November 2024 to March 2025.

Prior, Melanie served as Deputy Head of Mission in Brazil from July 2021 to July 2024. Between February and November 2022, she took on the role of Chargé d’Affaires (Acting Ambassador).

Her previous role was as British High Commissioner to Fiji (and non-resident Ambassador/High Commissioner to a number of other Pacific countries) and Head of the UK’s network of 5 diplomatic missions. Previously she has worked on multilateral and bilateral policy (including security policy), programme management and finance. She joined the Civil Service in 2002 after beginning her career in Management Consultancy.

Curriculum vitae

Full name: Melanie Hopkins
CIRD60065 - Land Remediation Relief: Real Estate Investments Trusts
Source: gov.uk (2025-07-25)


A Real Estate Investment Trust (REIT) is a vehicle that allows an investor to obtain broadly similar returns from their investment, as they would have, had they invested directly in property. The vehicle is a limited company (or a group of such companies), required to invest mainly in property and to pay out 90% of the profits from its property rental business as dividends to shareholders.

Further information on REITs can be found in the Invstment Funds Manual at IFM21000 onwards (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm21000).

Land Remediation Relief and a REIT

A REIT can claim Land Remediation relief on qualifying land remediation expenditure (See CIRD63000 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird63000)).

Land Remediation Tax Credit and a REIT:

A REIT that makes a qualifying land remediation loss (see CIRD68005 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird68005)) for an accounting period can make a claim to surrender that loss, or a part of that loss, in return for a payment of land remediation tax credit (see CIRD68000 (https://www.gov.uk/hmrc-internal-manuals/corporate-intangibles-research-and-development-manual/cird68000)).
Export poultry meat, raw meat preparations and meat products to Mozambique: certificate 7369
Source: gov.uk (2025-04-07)

Apply online to export chicken and other poultry meat, products and preparations to Mozambique.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/67f3a7f5c2fea2548f4efed7/7369EHC-guidance.pdf).

Download a specimen certificate Export poultry meat, raw meat preparations and meat products to Mozambique: EHC 7369, version 2 (https://assets.publishing.service.gov.uk/media/67f3a7df53505b2ca44efee3/7369EHC_V2.pdf).

You must submit a Postcode Schedule (Products) V3 (https://assets.publishing.service.gov.uk/media/634fb7d2e90e0731a983a894/Postcode_Schedule__Products__V3.xlsx) with your application.

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/7369EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/67f3a7f5c2fea2548f4efed7/7369EHC-guidance.pdf).

Download and fill in Export poultry meat, raw meat preparations and meat products to Mozambique: EHC 7369, version 2 (https://assets.publishing.service.gov.uk/media/67f3a7df53505b2ca44efee3/7369EHC_V2.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

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