theodi/ndl-core-corpus huggingface dataset:
MTT01010 - Introduction: Overview of Multinational Top-up Tax and Domestic Top-up Tax
Source: gov.uk (2025-08-05)


Multinational Top-up Tax (MTT) has been introduced in the UK as part of Pillar Two, an initiative developed as part of a broader agreement made by the G20 to reform the international tax framework to tackle base erosion and profit shifting, in response to challenges raised by the digitalisation of the economy. The UK has worked closely with international partners to develop the Pillar Two Model Rules at the Organisation of Economic Co-operation and Development (‘OECD’), as part of the Inclusive Framework of nations.

Pillar Two consists of two mechanisms for collecting tax: the Income Inclusion Rule (IIR), which is the main rule, and the Undertaxed Profits Rule (UTPR), which is the backstop to the IIR and ensures that the charge will be collected in every jurisdiction. Collectively, these are known as the 'GloBE' rules (Global Base Erosion).

Together, the GloBE rules will ensure that large groups will pay an effective rate of tax of at least 15% in every territory in which they operate.

UK implementation

The IIR is being implemented in the UK as Multinational Top-up Tax, and will apply for accounting periods beginning on or after 31 December 2023. The UTPR is also being implemented within Multinational Top-up Tax as a separate charging mechanism, for period beginning on or after 31 December 2024.

Many of the countries that are signatories to Pillar 2 will also be implementing a Qualifying Domestic Minimum Top-up Tax (QDMTT). The UK is implementing a QDMTT, called Domestic Top-up Tax (DTT). This will ensure that the UK operations of the largest groups will be subject to the minimum effective tax rate and therefore face no additional top-up charges as a result of Pillar 2.

DTT shares the implementation date of MTT.

See MTT61010 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt61010)for an overview of MTT, and MTT65010 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt65010)for an overview of DTT.
Register a vehicle under its original registration number (form V765)
Source: gov.uk (2025-07-07)

Application form and information on registering a vehicle under its original registration number.

Use the V765 form to register a vehicle under its original registration number when it has never been registered at DVLA, or when it has been registered under another age-related registration number.

Use the V765/1 for guidance and a list of vehicle owners clubs.
Mr M Houston v London Borough of Hillingdon: 3311885/2022 and 3303852/2023
Source: gov.uk (2025-01-16)

Employment Tribunal decision.

Read the full decision in Mr M Houston v London Borough of Hillingdon: 3311885/2022 and 3303852/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/6787db7d1124a2c3ceb646a0/Mr_Matt_Houston_v_London_Borough_of_Hillingdon_3311885.2022___other_Strike_Out_Judgment.pdf).
Mr P Salkiewicz v Smartcomms SC Ltd: 6018712/2024
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Mr P Salkiewicz v Smartcomms SC Ltd: 6018712/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6808daa18c1316be7978e765/Mr_P_Salkiewicz_v_Smartcomms_SC_limited_-_6018712-2024.pdf).
Dear Insolvency Practitioner
Source: gov.uk (2025-04-02)

Dear IP is updated quarterly and issued by the Insolvency Service to insolvency practitioners and other interested stakeholders

Dear IP contains technical updates and revisions to legislation together with updates from policy and other departments within the Insolvency Service. Dear IP also contains guidance to insolvency practitioners.

The guidance in Dear IP is issued on the basis of the legislation in force at the time of publication. Care should be taken when interpreting references to insolvency legislation in older articles where that legislation may have subsequently been amended, particularly following substantive changes made to the insolvency secondary legislation in April 2010.
Congenital Diaphragmatic Hernia: information for parents
Source: gov.uk (2025-04-23)

This leaflet can help healthcare professionals speak with people, following suspected or confirmed diagnosis of congenital diaphragmatic hernia (CDH).

This publication explains the condition congenital diaphragmatic hernia, identified by the fetal anomaly ultrasound scan.

The document includes information about:
- what the condition is
- how common it is
- how it is diagnosed and confirmed
- what treatment is available
- what the outlook for the baby is
- what happens next
- how likely it is to happen in future pregnancy
- where more support and information is available
COM90040 - Payments: processing payments: irregular payments
Source: gov.uk (2025-10-08)


You can find guidance on all types of irregular payments in the Debt Management Banking Manual from DMBM209000 (https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm209000) onwards.

This includes guidance on:
- accompanied payments
- cash
- postage stamps and postal orders
- post-dated cheques
- missing or damaged cheques and payslips
- unidentified payments
- payments with conditions attached
Power Plastics 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 Power Plastics 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 Power Plastics 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:

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.
Hunnaball Family Funeral 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 Hunnaball Family Funeral 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 Hunnaball Family Funeral Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- 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.
Program Planning Professionals Ltd (Mi-GSO|PCUBED)
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
- 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
- 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.
Farm Practices Survey consultation
Source: gov.uk (2025-09-05)

We are running a consultation on the future of the Farm Practices Survey, inviting views from all interested parties on the current uses and the changes we are considering making.    

This consultation is now closed.

Announcement of planned changes and invitation to provide feedback on the future of the survey. This consultation will run from 5th February 2025 and closes on 1st September 2025. Please send feedback and comments titled “Farm Practices Survey Review” to xxx@xxx.xx (mailto:xxx@xxx.xx).

Defra statistics: farming

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

You can also contact us via X: https://x.com/DefraStats
Southampton Solent University
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 Southampton Solent University 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 Southampton Solent University recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr A Douglas v Royal Mail Group Ltd: 2301167/2025 and 2311725/2024
Source: gov.uk (2025-08-29)

Employment Tribunal decision.

Read the full decision in Mr A Douglas v Royal Mail Group Ltd: 2301167/2025 and 2311725/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68adb824969253904d155843/Mr_A_Douglas_v_Royal_Mail_Group_Ltd_-_2311725-2024___2301167-2024_Judgment.pdf).
Flagship Maritime 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 Flagship Maritime 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 Flagship Maritime Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
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.
New Business Growth Service roadshow kicks off to support firms in the North East
Source: gov.uk (2025-11-20)

Small Businesses across the UK will benefit from a new support service, bringing together central, devolved, and local support in one place for the first time.

UK roadshow kicks off in Newcastle to deliver Government’s new business support service to over 100 small businesses

From national and regional-specific schemes, support will help SMEs overcome challenges, unlock growth, and thrive in today’s competitive environment

Businesses that seek external help see 22% more productivity than those who don’t

Small Businesses across the UK will benefit from a new support service, bringing together central, devolved, and local support in one place for the first time.

The Business Growth Service makes it easier for SMEs to get the help they need, saving them time and money to spend growing their business.

Previously business support has been spread out, with no obvious or centralised point of access – this has now changed.

The Business Growth Service, launched in July as part of the flagship Small Business Plan, is designed to be a one stop shop for business advice and practical support - from funding and advisory services to tailored growth programmes.

For the first time, this service is being brought directly to SMEs across the UK through a brand-new government roadshow, kicking off today in Newcastle.

This support is key to the growth mission. Businesses who seek external advice see an average of 22 percent more productivity than those who don’t. And if all SMEs grow by just 1 percentage point per year, that could mean a whopping £320 billion for the UK economy by 2030.

Blair McDougall, Minister for Small Business and Economic Transformation, said:

Small businesses are the backbone of the economy, and the heart of our growth mission, which is why we are determined to see them thriving in every part of the UK.

Through this new roadshow, kicking off today in Newcastle, we are levelling the playing field for support, finance and advice, so that all SMEs have access to the support they need to start up, grow, and succeed.

In total there will be over 100 SMEs at the event, as well as a range of national and local partners exhibiting their support offer, including the North East Combined Authority, Innovate UK, Sunderland University, and UK Export Finance.

Dr Henry Kippin, Chief Executive, North East Combined Authority, said:

The North East is home to some of the most innovative and resilient businesses in the country, from advanced manufacturing to cutting-edge digital firms. This roadshow is a fantastic opportunity to connect our SMEs with the support they need to grow and thrive.

By bringing national and local partners together under one roof, we’re making it easier for businesses to access advice, funding, and expertise – and that’s vital for driving inclusive economic growth across our region.

The roadshow is not just important for the UK, but for the North East in particular, which is home to a dynamic business community, spanning industries as diverse as manufacturing to software engineering.
Approved offshore reporting funds
Source: gov.uk (2025-12-09)

Find a list of offshore funds that have applied for and been approved as reporting funds.

This is a list of offshore funds that have successfully applied to HMRC for reporting fund status.

The list is updated every month and includes details of the:
- reporting fund reference
- previous distributing fund reference
- name
- sub fund reference
- International Securities Identification Number
- Stock Exchange Daily Official List number
- Committee on Uniform Securities Identification Procedures number
UK service personnel medical discharges: background quality report
Source: gov.uk (2025-07-17)

This report relates to the medical discharges among UK service personnel statistics.

The purpose of a background quality report is to inform users of the statistics about the quality of the data used to produce the publication and any statistics derived from that data.

This report relates to the medical discharges among UK service personnel statistics.
Ms D Richmond v Cordia Services LLP and Glasgow City Council: 4108356/2018 and 4115956/2018
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in Ms D Richmond v Cordia Services LLP and Glasgow City Council: 4108356/2018 and 4115956/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/68469f784d039a010411f0af/Ms_D_Richmond_v_Cordia_Services_LLP___Glasgow_City_Council_-_4108356.2018___4115956.2018_-_Judgment.pdf).
Legislation introduced to enable appointment of Lord High Commissioner of the General Assembly of the Church of Scotland
Source: gov.uk (2025-02-13)

Press release from the Cabinet Office published Thursday 13th February.

Today (Thursday 13 February) the UK Government is introducing legislation to remove the legal barrier to Roman Catholics holding the office of Lord High Commissioner to the General Assembly of the Church of Scotland.

The Lord High Commissioner is appointed to attend the proceedings on The King’s behalf as the Sovereign’s representative to the General Assembly of the Church of Scotland – the governing body of the Church of Scotland, which meets each May in Edinburgh.

The Lord High Commissioner makes opening and closing addresses and carries out a number of official functions. The Assembly meets annually to hear reports from the councils and committees, makes laws and sets the agenda for the Church of Scotland.

Currently, Roman Catholics are legally restricted from holding the office of Lord High Commissioner due to historic legislation, including the Roman Catholic Relief Act 1829. The Government will introduce a short and narrowly-focused Bill - the Church of Scotland (Lord High Commissioner) Bill - to remove this restriction. Individuals of other faiths and none can currently hold the office.

The Bill will facilitate the upcoming appointment of Lady Elish Angiolini as the Lord High Commissioner for 2025. Lady Elish would be the first Roman Catholic to hold this office.

Lady Elish Angiolini is a practising Roman Catholic and has a distinguished background in law and academia. Her appointment will be a significant gesture of unity, goodwill and collaboration between the Church of Scotland and the Catholic Church in Scotland, following the St Margaret Declaration signed in 2022.
Mrs A Amos-Osebeyo v Crystal Blockchain UK Ltd and others: 1400251/2024 and 1400252/2024
Source: gov.uk (2025-05-08)

Employment Tribunal decision.

Read the full decision in Mrs A A - Osebeyo v Crystal Blockchain UK Ltd and others: 1400251/2024 and 1400252/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67b43f69423f67c0e67d3792/Mrs_A_Amos-Osebeyo_-vs-_Crystal_Blockchain_UK_Ltd___2_others_-_1400251.2024_1400252.2024__Judgement.pdf).

Read the full decision in Mrs A Amos-Osebeyo v Crystal Blockchain UK Ltd and others: 1400251/2024 and 1400252/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/681a300a386c17c856f17341/Mrs_A_Amos-_Osebeyo_-vs-_Crystal_Blockchain_UK_Ltd__R1___Ms_K_Khaustova__R2____Bitfury_Group_Ltd__R3__-_1400251.2024___1400252.2024_-_Judgment.pdf).
Annual Reports and Accounts for Central Government Departments
Source: gov.uk (2025-02-17)

This table references links to central government department's Annual Reports and Accounts for 2023-24, 2022-23, 2021-22, 2020-21, 2019-20 and 2018-19.

Departments are required to prepare their accounts in accordance with a statutory timetable each year. The statutory deadline requires all accounts to be laid before the House of Commons by 31 January. More information on the annual reporting process can be found in the Guidance on annual reports and accounts page listed above.

1 In September 2020, the Department for International Development joined with the Foreign and Commonwealth Office to form the Foreign, Commonwealth and Development Office.

2 In January 2022, the decision was made and approval given to consolidate the Northern Ireland Returning Officers’ Expenses Accounts into the Northern Ireland Office group accounts.

3 From 2023-24, The Department for International Trade (DIT) and the Department for Business, Energy and Industrial Strategy (BEIS) have merged to form the Department for Business and Trade (DBT), the Department for Energy Security and Net Zero (DESNZ) and the Department for Science, Innovation and Technology (DSIT). The Department for Digital, Culture, Media & Sport was replaced by the Department for Culture, Media and Sport (DCMS) with the responsibilities for digital passing to DSIT. The responsibility and policy remits for these departments have changed. To maintain a level of comparability across reporting periods, the following groupings and re-classifications have been made for this annual report page from 2023-24: DBT formerly reported as DIT, DESNZ formerly reported as BEIS and DSIT new for 2023-24.

4 In July 2024, Department for Levelling Up, Housing and Communities (DLUHC) reverted to its former name, Ministry of Housing, Communities and Local Government (MHCLG).

5 HC references to the House of Commons number for the annual report and account

Please contact the below email if you identify any errors with the information or links in the table.

xxx@xxx.xx (mailto:xxx@xxx.xx)
SPE15310 - Usual Forms of Handling (UFH), other processing and records: nature, value and quantity of goods prior to UFH
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 goods have undergone an authorised UFH a request can be made that the nature of the goods, the customs value and the quantity to be used in determining any customs debt is based upon those appropriate to the goods prior to the UFH taking place. The declarant, that is, the person responsible for any debt on removal from the customs warehousing arrangements should ensure they establish the nature, quantity and value of the goods prior to UFH if they are a former type D warehouse discharging under the type D arrangements. This will normally be the warehouse keeper.

In all other circumstances, the customs debt is established by the nature, customs value and quantity on release to free circulation. Details of the process and the nature quantity and value of goods should be kept in the warehouse keeper's stock records.

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.
Mr J Concannon v Dendro Ltd: 6011065/2025
Source: gov.uk (2025-10-20)

Employment Tribunal decision.

Read the full decision in Mr J Concannon v Dendro Ltd: 6011065/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68f21eb9f5d433238a14c737/Mr_J_Concannon_v_Dendro_Ltd_-_6011065_2025_-_Judgment.pdf).
Reporting to HMRC if you provide cryptoasset services in the UK
Source: gov.uk (2025-05-13)

Find out about your reporting responsibilities under the Cryptoasset Reporting Framework (CARF).

From 1 January 2026 if you provide cryptoasset services in the UK, you’ll have new responsibilities for collecting data and reporting it to HMRC.

This is because the UK is introducing the Organisation for Economic Development (OECD) Cryptoasset Reporting Framework (CARF), and extending it to include domestic reporting.

If you use a UK cryptoasset service, you can find out what information users will need to provide (https://www.gov.uk/guidance/information-youll-need-to-give-to-uk-cryptoasset-service-providers).

We’ll be updating this guidance with more information in due course.

You can subscribe to get email updates (https://www.gov.uk/email/subscriptions/new?topic_id=reporting-to-hmrc-if-you-provide-cryptoasset-services-in-the-uk) about Cryptoasset Reporting Framework guidance.
81 Church Lane, Walthamstow, London, E17 9RN: LON/00BH/HMG/2025/0605
Source: gov.uk (2025-09-04)

First Tier Property Tribunal - Final Reasoned Decision of Judge Dutton

Read Final Reasoned Decision in 81 Church Lane, Walthamstow, London, E17 9RN: LON/00BH/HMG/2025/0605 (https://assets.publishing.service.gov.uk/media/6890e722a34b939141463ef8/250801_81_Church_Lane__Walthamstow_final.pdf)
D Sale v Science Card Ltd: 2305189/2025 and 2306703/2025
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in D Sale v Science Card Ltd: 2305189/2025 and 2306703/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/6931aff95b5198836f3040af/Daniel_Sale_v_Science_Card_Ltd_2305189-2025___2306703-2025.pdf).
Product Safety Report: Joycat Baby Float sold via Amazon (2505-0171)
Source: gov.uk (2025-06-03)

Product Safety Report for Joycat Baby Float sold via Amazon presenting a serious risk of injuries.

Summary

Product: Joycat Baby Float

Hazard: The product presents a serious risk of injuries as it is supplied with an attachable canopy. In windy conditions, the canopy could cause the product to lift from the water.

Corrective action: The import has been rejected at the border and destroyed. The listing has been removed by the online marketplace (Amazon).

Product information

Hazard

The product presents a serious risk of injuries as it is supplied with an attachable canopy. In windy conditions, the canopy could cause the product to lift from the water. The child could fall from the product and be injured by impact or by drowning in the water. Additionally, swim seats should be manufactured in bright colours that contrast with the water surface to be visible at all times. Improvements are also required to markings and warnings.

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

Corrective action

The import has been rejected at the border destroyed. The listing has been removed by the online marketplace (Amazon).

Additional information

PSD case number: 2505-0171

Notified by: Local Authority Trading Standards
Mr P Marszal v Sovereign Recovery (UK) Ltd (In Liquidation):  3314428/2022
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Mr P Marszal v Sovereign Recovery (UK) Ltd (In Liquidation): 3314428/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/6809f38b2a86d6dfb2b527b2/Mr_P_Marszal_v_Sovereign_Recovery__UK_Ltd__In_Liquidation___3314428.2022__Strike_Out_Judgment.pdf).
Mr D Gjertsen v Glide Air Conditioning Ltd: 6007298/2025
Source: gov.uk (2025-07-08)

Employment Tribunal decision.

Read the full decision in Mr D Gjertsen v Glide Air Conditioning Ltd: 6007298/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68679af7e4184a43f9785c70/Mr_D_Gjertsen_V_Glide_Air_Conditioning_Limited_-_6007298-2025.pdf).
Streamline Corporate 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 Streamline Corporate 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 Streamline Corporate Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
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.
The Attorney General v Mr Christian Mallon: [2025] EAT 168
Source: gov.uk (2025-11-13)

Employment Appeal Tribunal Judgment of Mr Justice Griffiths on 13 November 2025.

Read the full judgment in The Attorney General v Mr Christian Mallon [2025] EAT 168 (https://assets.publishing.service.gov.uk/media/6915aa5fdb01ecfcf96fc8a7/The_Attorney_General_v_Mr_Christian_Mallon__2025__EAT_168.pdf).
PM call with His Highness the Crown Prince of Kuwait: 1 October 2025
Source: gov.uk (2025-09-30)

This morning the Prime Minister had a call with His Highness the Crown Prince of Kuwait Sheikh Sabah Al-Khaled Al-Hamad Al-Mubarak Al-Sabah.

This morning the Prime Minister had a call with His Highness the Crown Prince of Kuwait Sheikh Sabah Al-Khaled Al-Hamad Al-Mubarak Al-Sabah.

The Prime Minister said the UK would work with close allies including Kuwait to implement President Trump’s peace plan for Gaza. The Prime Minister added that he felt a strong sense of responsibility that this plan delivered an end to the fighting in Gaza and a long-term pathway to peace.

The Crown Prince commended the Prime Minister for recognising a Palestinian State, adding the UK, with other partners including Canada and Australia, were keeping alive the viability of a two-state solution.

Discussions then turned to other parts of our bilateral relationship with Kuwait. The Prime Minister and the Crown Prince said they would continue to secure closer trade, improve business ties and deepen investment as longstanding allies.

They agreed to stay in close contact in the coming days and beyond.
Cobus Communications
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 Cobus Communications 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 Cobus Communications recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

-Our current charity of 2018/2019 is a local organisation that is solely based on helping ex-service personnel. We have helped on many projects and events, raising both money and awareness and now class them as friends

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.
H Limbachia and Others v Serco Ltd: 2305280/2023 and Others
Source: gov.uk (2025-12-02)

Employment Tribunal decision.

Read the full decision in H Limbachia and Others v Serco Ltd: 2305280/2023 and Others - Reserved Judgment (https://assets.publishing.service.gov.uk/media/692dabf69c1eda2cdf034391/Mr_H_Limbachia___Others_v_Serco_Limited_2305280-2023_Judgment_23_July.pdf).
Ms V Eastwood v Central London Community Healthcare NHS Trust: 3314480/2022
Source: gov.uk (2025-08-15)

Employment Tribunal decision.

Read the full decision in Ms V Eastwood v Central London Community Healthcare NHS Trust: 3314480/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/689b5aa97b0b51a850e940a7/Ms_Virginia_Eastwood_v_Central_London_Community_Healthcare_NHS_Trust_3314480_2022_FMH_Reserved_Judgment.pdf).
Amanet 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 Amanet 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 Amanet Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Discounts
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.