theodi/ndl-core-corpus huggingface dataset:
Transfer of rights and obligations (TORO)
Source: gov.uk (2025-08-04)

Details what to do and responsibilities for transferring rights and obligations.

Before you transfer some or all of the rights and obligations associated with goods declared to a procedure to someone else, ensure you read transfer the rights and obligations of a customs special procedure to someone else (https://www.gov.uk/guidance/transferring-your-rights-and-obligations-to-someone-else).

Transfer of rights and obligations (TORO) is an approval granted by HMRC for the holder of a special procedure authorisation to transfer some or all of the rights and obligations for goods declared to that procedure to another person or company, referred to as the transferee.

HMRC will only approve TORO provided the transferee fulfils the criteria and conditions for the authorisation. This is in accordance with Part 5 (42) of The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.

A Temporary Admission authorisation holder who is looking to transfer some of all of their rights and obligations is referred to as the transferor. A transferor must always be authorised for TORO. A transferee can also apply be TORO authorised, but this is not mandatory. Whether the transferee is TORO authorised or not will impact the discharge of TA.

TORO from the holder of a Temporary Admission authorisation to a transferee who does not have an authorisation

If you’ve transferred your rights and obligations to someone who does not have an authorisation, the responsibility for the goods will remain with you as the holder of the authorisation. The transfer and your responsibility will end when the person you transferred the goods to disposes of the goods.

TORO from the holder of a Temporary Admission authorisation to a transferee who has a TORO authorisation

If you’ve transferred your rights and obligations to another person with a transfer of rights and obligations authorisation, your responsibility for the goods will end once the transfer is complete.
National Travel Survey mid-year estimates: year ending June 2024
Source: gov.uk (2025-05-08)

Mid-year estimates of travel behaviours by residents of England travelling within Great Britain for the year ending June 2024.

The National Travel Survey mid-year estimates for the year ending June 2024 showed:

people in England made 922 trips on average in the year ending June 2024, about 18 trips per week

this was an increase of 1% on 2023, 5% higher than the year ending June 2023 and a decrease of 3% on 2019

there were increases in trip rates amongst car drivers and car passengers, buses outside London, London Underground and surface rail in the year ending June 2024 compared to the year ending June 2023

trips for buses in London decreased in the year ending June 2024 compared to the year ending June 2023

trips for active travel modes remained similar in the year ending June 2024 compared to the year ending June 2023

the 6,039 miles people travelled on average in the year ending June 2024 was 6% higher than in the year ending June 2023, and a decrease of 7% compared to 2019

on average people spent 360 hours travelling in the year ending June 2024, around 59 minutes a day

the most common trip purpose in the year ending June 2024 was for shopping with 168 trips per person, this was followed by commuting with 113 trips per person

Contact us

National Travel Survey statistics

Email xxx@xxx.xx (mailto:xxx@xxx.xx)
McKinsey & Co
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 McKinsey & Co 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 McKinsey & Co 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
- Armed Forces Charities
We also pledge the following:

Veterans Military Insight days Reserve Leave CFAV leave

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.
Thurra
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 Thurra 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 Thurra recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
NIM02025 - Class 1 NICs : Earnings of employees and office holders : Payments which are deemed to be earnings
Source: gov.uk (2025-10-03)


Section 4 of the Social Security Contributions and Benefits Act 1992 and Regulation 22 of Social Security (Contributions) Regulations 2001.

Section 4 of the Social Security Contributions and Benefits Act 1992 expands the scope of “earnings” for the purposes of NICs by directing that certain payments are to be treated as earnings.

This provision draws into Class 1 NICs sums which would not otherwise attract a liability because they are not essentially earnings.The payments which are treated as “remuneration derived from employed earner’s employment” by virtue of section 4, and regulations made under it, are:
- any sums paid in respect of entitlement to Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay, Statutory Shared Parental Pay, Statutory Adoption Pay, Statutory Parental Bereavement Pay and Statutory Neonatal Care Pay (see NIM02355 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02355))
- any sickness payment which results from arrangements and payments made by the secondary contributor (see NIM02345 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02345))
- the amount of any gain calculated under section 479 of ITEPA 2003 in respect of an amount which counts as employment income under section 476 of that Act. The amount is reduced by any amount deducted under section 480(1) to (6) of ITEPA 2003. (see NIM06800 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim06800) onwards)
- any sum paid under section 225 or 226 ITEPA 2003 in connection with an agreement by an earner to restrict his conduct or activities in some way (that is, a payment made under a restrictive covenant) (see NIM02320 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02320). See also NIM02015 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02015)regarding the decision in the case of RCI Europe v Woods.)
- any payment made by a company to or for the benefit of any of its directors which would not be earnings when the payment is made and the payment is made as an advance on a sum which would be earnings (for example, a payment made in advance of fees being voted) (see NIM12014 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim12014))
- amounts which are chargeable to income tax under the employment income Parts of ITEPA 2003, if they are treated as remuneration derived from employed earners employment by Regulation 22 of Social Security (Contributions) Regulations 2001.
DESNZ: special advisers' gifts, hospitality and meetings
Source: gov.uk (2025-09-25)

All data on DESNZ special advisers’ gifts, hospitality and meetings with senior media figures.

The Department for Energy Security and Net Zero (DESNZ) publishes details of meetings between special advisers and senior media figures. It also includes details of gifts and hospitality received by special advisers.
Annual report and accounts 2024-2025
Source: gov.uk (2025-09-16)

Infected Blood Compensation Authority's Annual report and accounts for the period ending 31 March 2025

Infected Blood Compensation Authority’s annual report and accounts for the period ending 31 March 2025

Different formats

We understand that some people may need documents in different formats. If you would like to receive IBCA’s annual report and accounts in large print or another format, please let us know by calling xx-xxxx-xxxx, emailing xxx@xxx.xx (mailto:xxx@xxx.xx), or writing to PO Box 384, Newcastle upon Tyne, NE98 1XY.
Trophy Pet Foods North Warwickshire/Leicestershire
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 Trophy Pet Foods North Warwickshire/Leicestershire 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 Trophy Pet Foods North Warwickshire/Leicestershire 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
- 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.
Mr H Hussein v Somcare Agency Ltd: 3305553/2024
Source: gov.uk (2025-06-12)

Employment Tribunal decision.

Read the full decision in Mr H Hussein v Somcare Agency Ltd: 3305553/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68480811944a600f13bcb861/Mr_Hussein_v_Somcare_Agency_Ltd_3305553_2024_CMPH_Preparation_Time_Order.pdf).
Information on driving licences (INS57P)
Source: gov.uk (2025-08-01)

Guidance on driving licences.

Driving licence guidance for:
- changing your name or gender (https://www.gov.uk/change-name-driving-licence)
- changing your address (https://www.gov.uk/change-address-driving-licence)
- replacing a lost, stolen, damaged or destroyed driving licence (https://www.gov.uk/apply-online-to-replace-a-driving-licence)
- penalty points (https://www.gov.uk/penalty-points-endorsements)
- disqualifications (https://www.gov.uk/driving-disqualifications)
- telling DVLA about a medical condition (https://www.gov.uk/driving-medical-conditions)
Regulatory Article (RA) 1013: air systems operating centre director, provision of airworthy and safe systems
Source: gov.uk (2025-03-31)

RA covering responsibilities of the operation centre director to provide airworthy and safe air systems.

The purpose of Regulatory Articles (RA) is to provide the framework of policy, rules, directives, standards, processes and the associated direction, advice and guidance, which governs military aviation activity and against which air safety is assessed. The regulator develops regulations in response to applicable UK law, MOD needs, legal changes and recommendations resulting from both assurance or investigation functions.

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
Mr J A G M Attride v Homesource4U Ltd: 2600715/2023
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr J A G M Attride v Homesource4U Ltd: 2600715/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67485ba3ebabe47136b3a145/James_Andrew_George_Michael_Attride_v_Homesource4U_Limited_2600715.2023_Strike_Out_Judgment.pdf).

Read the full decision in Mr J A G M Attride v Homesource4U Ltd: 2600715/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67dd40a164220b68ed6a6f28/Mr_J_A_G_M_Attride_v_Homesource4U_Limited_2600715.2023_Judgment.pdf).
Mr O Iruagha v Vale Cleaning Services Ltd: 1601059/2024
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Mr O Iruagha v Vale Cleaning Services Ltd: 1601059/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67bc827ab3a80ad63e782cc2/1601059.2024_O_Iruagha_v_Vale_Cleaning_Services_Limited_Judgment.pdf).

Read the full decision in Mr O Iruagha v Vale Cleaning Services Ltd: 1601059/2024 - Costs (https://assets.publishing.service.gov.uk/media/67bc831198ea2db44faddd89/1601059.2024_O_Iruagha_v_Vale_Cleaning_Services_Limited_Costs_Judgment.pdf).
Plug-in motorcycle grant: eligibility and applications
Source: gov.uk (2025-04-10)

Technical eligibility criteria and application guidance for the plug-in motorcycle grant scheme for manufacturers.

This guidance is for manufacturers of plug-in motorcycles. It explains:
- the technical criteria that motorcycles must meet to be eligible for the plug-in grant scheme
- how to register a vehicle to be eligible under the scheme
For a list of eligible motorcycles and information about buying one, see low-emission vehicles eligible for a plug-in grant (https://www.gov.uk/plug-in-vehicle-grants).
4R 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 4R 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 4R 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 Cadets
- 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.
Mr A Paraskeva v Wessex Water Services Ltd: 6006250/2023
Source: gov.uk (2025-07-22)

Employment Tribunal decision.

Read the full decision in Mr A Paraskeva v Wessex Water Services Ltd: 6006250/2023 - Costs (https://assets.publishing.service.gov.uk/media/687e5dfa8adf4250705c96da/Mr_A_Paraskeva_-vs-_Wessex_Water_Services_Limited_-_6006250.2023_-_Judgment.pdf).
OV claims for services carried out in Scotland
Source: gov.uk (2025-05-23)

Forms and guidance to support the process of the payment of Official Veterinarian (OV) services in Scotland.

Guidance for Official Veterinarians (OVs) on how to create and submit invoices to the Animal and Plant Health Agency (APHA) for services carried out in Scotland.

Find out how to:
- calculate the fees you should be charging
- apply for eligible downtime
- create and submit an invoice to APHA
Maximum loan amounts for advanced learner loans designated qualifications
Source: gov.uk (2025-04-23)

Methodology for establishing maximum amounts for advanced learner loans designated qualifications and the maximum amounts for the funding year.

These documents describe the methodology for establishing maximum loan amounts for designated qualifications.

We confirm the maximum loan amounts for all designated qualifications for the relevant funding year.
Mr N Wheelan v South Central Ambulance Service NHS Foundation Trust: 6001018/2023
Source: gov.uk (2025-05-30)

Employment Tribunal decision.

Read the full decision in Mr N Wheelan v South Central Ambulance Service NHS Foundation Trust: 6001018/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/678a5f40d0561c11b91d05a1/Mr_N_Wheelan_-vs-_South_Central_Ambulance_Service_NHS_Foundation_Trust_-_6001018.2023_-_Judgment.pdf).

Read the full decision in Mr N Wheelan v South Central Ambulance Service NHS Foundation Trust: 6001018/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/681df04953add7d476d81855/Mr_N_Wheelan_-vs-_South_Central_Ambulance_Service_NHS_Foundation_Trust_-_6001018.2023_-_Judgment_recon.pdf).
AWE Nuclear Security Technologies
Source: gov.uk (2025-05-21)

The home of AWE Nuclear Security Technologies on GOV.UK. AWE Nuclear Security Technologies’ purpose is to protect the UK through nuclear science and technology. Our mission is to design and manufacture warheads and provide nuclear services to meet the needs of defence.

AWE Nuclear Security Technologies’ purpose is to protect the UK through nuclear science and technology. Our mission is to design and manufacture warheads and provide nuclear services to meet the needs of defence.

AWE is an executive non-departmental public body, sponsored by the Ministry of Defence (/government/organisations/ministry-of-defence) and the Defence Nuclear Organisation (/government/organisations/defence-nuclear-organisation).
VATLP02530 - Supply: Private Finance Initiative (PFI): assurance action
Source: gov.uk (2025-09-22)


If you come across a PFI scenario you will need to consider the following:
- what is the chain of supply?
- whether there is a single composite supply or separate mixed liability supplies.
- what liability should apply at each stage of the chain.
- who initially owned the land - has it been transferred to a special purpose vehicle set up by the PFI provider or has the PFI provider merely provided construction services?
- to whom is the building/services leased and what is the consideration, and
- what are the financing arrangements?
Mr D Woolley v ALD Facades Ltd: 6013227/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mr D Woolley v ALD Facades Ltd: 6013227/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67b311344a80c6718b55be03/Mr_D_Woolley_v_ALD_Facades_Limited_6013227.2024_Judgment.pdf).
NPD Global 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 NPD Global 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 NPD Global 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
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Flat 3, 38 Shepherds Bush Road, London, W6 7PJ: LON/00AN/HMG/2025/0607
Source: gov.uk (2025-10-16)

Residential Property Tribunal Decision of Judge Nicol and Mr A Fonka FCIEH on 29 August 2025

Read the full decision in Flat 3, 38 Shepherds Bush Road, London, W6 7PJ: LON/00AN/HMG/2025/0607 (https://assets.publishing.service.gov.uk/media/68b1b397cc8356c3c882a8f9/Flat_3__38_Shepherds_Bush_Rd_RRO_decision_29-8-25.pdf)
UK supports launch of study on women’s political participation
Source: gov.uk (2025-09-30)

The study, conducted by UN Women Lebanon in partnership with UNSCOL provides the first comprehensive assessment of women’s roles in eight political parties.

The British Ambassador to Lebanon, Hamish Cowell, joined Prime Minister Nawaf Salam’s Representative Minister Haneen El Sayed, UN Women Representative Gielan El Messiri , Canadian Ambassador to Lebanon Gregory Galligan and Lebanese political leaders at a high-level conference to launch a landmark study on women’s political participation within political parties in Lebanon.

The study, conducted by UN Women Lebanon in partnership with the Office of the United Nations Special Coordinator for Lebanon (UNSCOL), provides the first comprehensive assessment of women’s roles in eight political parties, examining their participation as members, candidates, and leaders. It also identifies key challenges and opportunities for advancing gender equality within party structures.

Speaking at the event, Ambassador Cowell said:

The UK is proud of its partnership with UN Women to advance women’s representation in politics in Lebanon. Building on the success of female candidates during the last municipal elections, we hope to see further female representation in the results of the May 2026 parliamentary elections. This conference is an important step towards more inclusive political representation in Lebanon.
Pensioners' Incomes: financial years ending 1995 to 2024
Source: gov.uk (2025-03-27)

Estimates and interpretation of trends in the level and sources of pensioners' incomes for the financial years ending 1995 to 2024.

Cite this statistical release

Add the following citation to any analysis shared or published:

Department for Work and Pensions (DWP), released 27 March 2025, GOV.UK website, statistical release, Pensioners’ Incomes financial years ending 1995 to 2024 (https://www.gov.uk/government/statistics/pensioners-incomes-financial-years-ending-1995-to-2024).

This report examines how much income pensioners get each week and where they get that income from. It looks at how their incomes have changed over time and variations in income between different types of pensioners.

We’ve also published data tables in open document spreadsheet (ODS) format, a background information and methodology report, and a release strategy.

Data on Stat-Xplore

Pensioners’ incomes data is available from financial years ending 1995 to 2024 on the Stat-Xplore online tool (https://stat-xplore.dwp.gov.uk/webapi/jsf/login.xhtml).

You can use Stat-Xplore to create your own pensioners’ incomes analysis. The pensioners’ incomes information is available at family (pensioner unit) level.

Read the user guide to pensioners’ incomes data on Stat-Xplore (https://www.gov.uk/government/publications/pensioners-incomes-series-data-on-stat-xplore-user-guide).

Feedback

We are seeking feedback from users on this release of pensioners’ incomes.

Email xxx@xxx.xx (mailto:xxx@xxx.xx) with your comments.

Our statistical practice is regulated by the Office for Statistics Regulation (OSR).
Daniel Cobb Estate Agents
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 Daniel Cobb Estate Agents 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 Daniel Cobb Estate Agents 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.
6 Clifton Avenue, Hartburn,  Stockton on Tees, TS18 3QF : MAN/00EF/MNR/2025/0675
Source: gov.uk (2025-06-24)

Northern Region Tribunal Members Mr J Fraser and Mr J Platt sitting on 13 May 2025

Read the full decision in 6 Clifton Avenue, Hartburn, Stockton on Tees, TS18 3QF : MAN/00EF/MNR/2025/0675 (https://assets.publishing.service.gov.uk/media/683b5fbfe0f10eed80aafb80/6_Clifton_Avenue.pdf)
The Portland Sculpture & Quarry Trust
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The Portland Sculpture & Quarry Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
CH881000 - Agent operational guidance: dishonest tax agents: establishing dishonest conduct: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
Inspectorates of British schools overseas: annual Ofsted report letters
Source: gov.uk (2025-03-03)

Ofsted reports on the quality of the inspection work carried out by the inspectorates of British schools overseas.

British schools overseas may choose to be inspected against the British schools overseas standards by one of the approved overseas inspectorates. The Department for Education (DfE) commissions Ofsted to monitor and report on the quality of these inspections.

As in academic years 2019/20, 2020/21 and 2021/22, the DfE did not commission Ofsted to monitor any British schools overseas inspections in 2022/23. Therefore, we will not publish the report letter for 2022/23.
TSEM3430 - Trust income and gains: vulnerable beneficiaries: definition of qualifying trusts - disabled person
Source: gov.uk (2025-11-13)


Where property is held on trusts for the benefit of a disabled person, they will be qualifying trusts if they meet both the conditions below.

The terms of the trust must ensure that the conditions will be met during the lifetime of the disabled person or until the termination of those trusts, if earlier.

For example, the terms of the trusts might give the trustees power to appoint capital to the disabled person at their discretion,or provide for the capital to pass to the beneficiary at a particular age. In this connection, where a settlement comprises several trusts, it is only those trusts on which property is held for the benefit of the disabled person that are relevant for the purposes of termination.

The conditions are that:
- the property can be applied for the benefit of the disabled person, and
- either the disabled person is entitled to all the income arising from the property or, if the disabled person is not entitled to all of it, none of the income can be applied for the benefit of anyone else.
The above conditions require property held for the benefit of a disabled person to be ring fenced.

This is relevant where there is more than one beneficiary. If that is the case the property held for the benefit of the disabled person must be held in a separate fund or in some other defined part of the settled property. If it can be applied for the benefit of anyone else, in any circumstances other than those mentioned in TSEM3431 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3431), or if anyone else is entitled to the income arising from it, the trusts on which it is held will not be qualifying trusts.

A ring-fenced fund for a disabled person within a trust is not a separate trust for tax purposes.
Insurance Premium Tax (IPT) Bulletin
Source: gov.uk (2025-07-31)

Annual statistics on historical receipts and liabilities for all Insurance Premium Tax (IPT) rates administered by HM Revenue and Customs.

Insurance Premium Tax (IPT) National Statistics present statistics from the different rates of IPT administered by HM Revenue and Customs (HMRC).

The IPT Bulletin is updated once a year and includes statistics on recent and historic trader returns, up to the previous calendar month.

Archive versions of the IPT Bulletin published on GOV.UK after July 2019 (https://webarchive.nationalarchives.gov.uk/ukgwa/20230712003100/https://www.gov.uk/government/statistics/insurance-premium-tax-ipt-bulletin) are no longer hosted on GOV.UK and are instead available via the UK Government Web Archive, from the National Archives.

Archive versions of the IPT Bulletin published between 2008 and July 2019 (https://webarchive.nationalarchives.gov.uk/ukgwa/20220801103640/https:/www.uktradeinfo.com/trade-data/tax-and-duty-bulletins/) are found on the archived UK Trade Info website, accessed via the National Archive.

Quality report

Further details for this statistical release, including data suitability and coverage, are included within the IPT Bulletin quality report (https://www.gov.uk/government/statistics/quality-report-insurance-premium-tax-bulletin).
Ms P Scott v Change, Grow, Live: 1308908/2022
Source: gov.uk (2025-03-03)

Employment Tribunal decision.

Read the full decision in Ms P Scott v Change, Grow, Live: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/64a298ef06179b000c1ae944/Ms_P_Scott_v_Change_Grow_Live_xx-xxxx-xxxx_Judgment__no_sig_.pdf).

Read the full decision in Ms P Scott v Change, Grow, Live: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67a1ed3bb74b3d9dfe36c9c9/Ms_P_Scott_v_Change__Grow__Live_-_xx-xxxx-xxxx_-_Judgment.pdf).

Read the full decision in Ms P Scott v Change, Grow, Live: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67bc8a9ab3a80ad63e782cd0/Ms_P_Scott_v_Change_Grow_Live.130890822._Not_Signed..Judgment.pdf).
The Highland Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The Highland Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
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.
BN10 8LW, Southern Water Services Limited: environmental permit issued - EPR/KB3435RB/V003
Source: gov.uk (2025-03-17)

View the permit issued for Peacehaven Sludge Treatment Centre, Peacehaven under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:
- Operator name: Southern Water Services Limited
- Installation name: Peacehaven Sludge Treatment Centre
- Permit number: EPR/KB3435RB/V003