theodi/ndl-core-corpus huggingface dataset:
Lozdon Group 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 Lozdon Group 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 Lozdon Group Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Take part in and/or promote awareness-raising schemes, such as veteran-friendly accreditation for GP practices and the Veterans Covenant Healthcare Alliance.

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.
Gender pay gap report 2023 to 2024
Source: gov.uk (2025-03-28)

Data on the difference in employees’ average earnings from 1 April 2023 to 31 March 2024.

Gender pay gap legislation (http://www.legislation.gov.uk/uksi/2017/172/introduction/made) introduced in April 2017 requires all employers of 250 or more employees to publish their gender pay gap as of 31 March 2017. The gender pay gap is the difference between the average earnings of men and women, expressed relative to men’s earnings.
Foreign Influence Registration Scheme: guidance for media
Source: gov.uk (2025-07-01)

Provides information for the media on how to comply with the Foreign Influence Registration Scheme, including the exemption for 'recognised news publishers'.

The Foreign Influence Registration Scheme (FIRS) protects the safety and interests of the UK by improving the understanding of activity taking place in the UK at the instruction of a foreign state or certain foreign state‑controlled organisations. It is contained within part 4 of the National Security Act 2023.

This document provides additional sector-specific guidance on the Foreign Influence Registration Scheme for the media including the exemption for ‘recognised news publishers’ and their employees and freelance journalists.

This guidance explains the main requirements of the FIRS scheme. However, if you are affected by FIRS, it is your responsibility to comply with the scheme based on your own specific circumstances.

Give feedback on the FIRS guidance (https://www.homeofficesurveys.homeoffice.gov.uk/s/give-feedback-firs-guidance/).
Waste Metric Dashboard: April 2025
Source: gov.uk (2025-05-08)

The Waste Metric Dashboard summarises progress on the diversion of waste away from disposal to the LLW Repository and on the environmental performance of the National Waste Programme.

The National Waste Programme publishes a range of waste metrics to track progress and ensure that expected programme benefits are being delivered.

The metrics demonstrate:
- the successful diversion of waste away from disposal to the LLW Repository
- the optimal use of key national assets, such as the LLWR Site and waste treatment facilities
- the safety and environmental performance of the National Programme.
Updates to this page
Mr S Thompson v Transition Solutions Ltd (In compulsory liquidation): 1801617/2022
Source: gov.uk (2025-06-13)

Employment Tribunal decision.

Read the full decision in Mr S Thompson v Transition Solutions Ltd (In compulsory liquidation): xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/684ab5aca3c112ee2996ff30/Mr_S_Thompson_V_Transition_Solutions_Ltd__In_Compulsory_Liquidation_-xx-xxxx-xxxx-Judgment.pdf).
CRYPTO31200 - Cryptoassets for businesses: Corporation Tax: Corporation Tax on chargeable gains – introduction
Source: gov.uk (2025-11-17)


If a company holds exchange tokens as an investment, they are liable to pay Corporation Tax on any gains they realise when they dispose of it.

If a sole trader holds exchange tokens as an investment, they are liable to pay Capital Gains Tax (https://www.gov.uk/capital-gains-tax-businesses) on any gains they realise.

If a partnership or a limited liability partnership holds exchange tokens as an investment, the partners (or members) are liable to pay Corporation Tax (if they are a company) or Capital Gains Tax (if they are an individual) on any gains they realise.

A person must calculate their gain or loss when they dispose of their exchange tokens to find out whether they need to pay Capital Gains Tax or Corporation Tax.

All exchange tokens are digital and therefore intangible. However, they count as a ‘chargeable asset’ for Capital Gains Tax and Corporation Tax if they are both:
- capable of being owned
- have a value that can be realised
For more information about what makes an ‘asset’ for Capital Gains Tax purposes, see CG11700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg11700c).
Control Risks Group 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 Control Risks Group 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 Control Risks Group Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
National Import Reliefs Unit
Source: gov.uk (2025-05-14)

Contact HMRC with questions about import customs reliefs.

Email

Email all forms and send a question about import customs relief to the National Import Reliefs Unit: xxx@xxx.xx (mailto:xxx@xxx.xx)

Include your Economic Operator Registration and Identification (EORI) number. If you do not have one give your name and address.

You can no longer submit forms to the National Import Reliefs Unit by post.

Phone

Call the National Import Reliefs Unit for help with questions about import customs reliefs.

Include your Economic Operator Registration and Identification (EORI) number. If you do not have one give your name and address.

Telephone: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 4pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

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

Related content

Guidance
- Import, export and customs for businesses: detailed information (https://www.gov.uk/government/collections/import-export-and-customs-for-businesses-detailed-information)
HMRC contacts
- Imports and exports: enquiries (https://www.gov.uk/find-hmrc-contacts/imports-and-exports-enquiries)
Tweseldown Infant School: 21 March 2025
Source: gov.uk (2025-03-21)

The schools adjudicator’s admission variation decision about Tweseldown Infant School.

Decision reference: VAR2542 and VAR2545

Type of decision: variation to admission arrangements – approved

School type: community

School phase: primary

Local authority: Hampshire County Council

Admission authority: local authority
Fire safety: Property protection
Source: gov.uk (2025-02-26)

Research into approaches intended to reduce property damage in the event of a fire – an international review.

This report sets out literature review findings and evidence on international approaches intended to reduce property damage in the event of a fire.

It notes results from a compare and contrast exercise from a sample of countries, setting out whether they approach property protection through prescriptive, or (as in England and Wales), performance-based Building Regulations.

It concludes that life safety is the primary objective of building and fire safety regulations for residential buildings in all countries studied.
Ms M Saha v Sony Interactive Entertainment Europe Ltd: 2207187/2021
Source: gov.uk (2025-02-18)

Employment Tribunal decision.

Read the full decision in Ms M Saha v Sony Interactive Entertainment Europe Ltd: 2207187/2021 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/666ad8d5ffd07973a043d104/Ms_M_Saha_v_Sony_Interactive_Entertainment_Europe_Limited_-_2207187-2021__.pdf).

Read the full decision in Ms M Saha v Sony Interactive Entertainment Europe Ltd: 2207187/2021 - Dismissal (https://assets.publishing.service.gov.uk/media/668d57adab5fc5929851bcb0/Ms_M_Saha_v__Sony_Interactive_Entertainment_Europe_Limited_-_2207187-2021_.pdf).

Read the full decision in Ms M Saha v Sony Interactive Entertainment Europe Ltd: 2207187/2021 - Costs (https://assets.publishing.service.gov.uk/media/67a9da655dea3871ea1ceab4/Ms_M_Saha_v_Sony_Interactive_Entertainment_Europe_Limited_-_2207187-2021_-_Costs_Judgment.pdf).
SPE15160 - Receipt into customs warehouse: goods awaiting import licences
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).

It should be noted that if goods are entered to a customs warehouse to await a licence, the authorisation should reflect the agreed method by which the stock records will be noted to ensure that a licence is produced (or made available) prior to removal of the goods from the customs warehouse.

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.
SGSELSG3100 - Control of Licensable Goods: Entry Requirements
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Pre Entry

In general, goods being exported under DBT export licences must be pre-entered. This applies to goods under specific licences, OIELs, OGELs, CGEAs and those covered by legal exceptions. Pre-entry is not required for goods being exported by those local clearance schedulers who have been approved to export licensable goods.

Top of page (#Top)

Pre-Shipment Declarations

Licensable goods requiring pre-entry must be entered on CHIEF NES (New Export System) or exceptionally using a paper C88 (SAD) form except for:
- temporary exportation of aircraft and helicopters which are to be entered on Form C42;
- goods being temporarily exported against ATA carnets, which are regarded as being sufficient for entry purposes;
- controlled technology carried on temporarily exported media such as laptops carried by engineers and others as tools of the trade.
The export licensing regime applies to goods being exported against carnets. Specific export licences are still required as appropriate.

Top of page (#Top)

Notation of pre-shipment declarations

The exporter or his agent must always enter the licence number in Box 44.

Top of page (#Top)

Local Clearance Procedure (LCP)

Local Clearance Procedure allows eligible traders (exporters and freight forwarders) to be authorised and their premises approved to export goods that are subject to export licensing.
Asset Purchase Facility (APF) ceiling, November 2025
Source: gov.uk (2025-11-11)

The Chancellor of the Exchequer and the Governor of the Bank of England jointly agreed to reduce the maximum authorised size of the APF. This was confirmed via a letter exchange on 11 November 2025.

The letters exchanged between the Chancellor and the Governor agreed to reduce the maximum authorised size of the APF. The decision was in line with an approach agreed in February 2022 where the Chancellor and Governor decided to periodically reduce the maximum authorised size of the APF as the size of the APF falls.
Mr Qureshi v Sona Mandhira International Corporation Pvt Ltd: 6012974/2024
Source: gov.uk (2025-01-03)

Employment Tribunal decision.

Read the full decision in Mr Qureshi v Sona Mandhira International Corporation Pvt Ltd: 6012974/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6776892f4961c1185ea21b7f/Mr_Qureshi_v_Sona_Mandhira_International_Corporation_Pvt_Limited_-_6012974-2024.pdf).
Report COVID-19 fraud
Source: gov.uk (2025-09-12)

Use this service to report a person or organisation you suspect may have committed fraud in relation to COVID-19 funds.

Use this service to tell us if you suspect an individual or organisation may have committed fraud related to COVID-19 funds. You can choose to submit your report anonymously. There are no personal or legal repercussions if we find that no fraud was committed. Please answer the questions to the best of your knowledge, but do not put yourself at risk by attempting to gather further information. For your own safety and protection, only provide details you already know and avoid engaging with the individuals or organisations you are reporting.

Before you start

To use this service you need to know:
- the full name of the person who committed the fraud
- what type of COVID-19 spending the fraud was on (e.g. Bounce Back Loans)
- the estimated value of the fraud
- the date (or dates) it took place
Report COVID-19 fraud (https://submit.forms.service.gov.uk/form/6670/report-covid-19-fraud/33214)

Reporting other types of fraud or crime

There are different ways to report other kinds of fraud (not related to COVID-19) or report a crime. You can:
- report benefit fraud (https://www.gov.uk/report-benefit-fraud)
- report tax fraud (https://www.gov.uk/report-tax-fraud)
- report NHS fraud (https://cfa.nhs.uk/report-fraud)
- report a general crime (https://www.gov.uk/report-crime)
- report an immigration or border crime (https://www.gov.uk/report-immigration-crime)
- report other types of fraud to Action Fraud (https://www.actionfraud.police.uk/) (for example, cyber fraud)
If you’re in danger or it’s an emergency, dial 999 and ask for the police.
Main river map for England: proposed changes and decisions
Source: gov.uk (2025-04-17)

Proposed designation changes to the main river map, notices from the Environment Agency, how to comment or appeal, and final decision notices.

Main river map

The main river map shows which rivers in England are designated as ‘main rivers’. Other rivers are called ‘ordinary watercourses’.

The main river map also shows where the Environment Agency intends to make changes. These are highlighted as ‘additions’ and ‘deletions’.

Main rivers are usually larger rivers and streams.

View the main river map (https://environment.maps.arcgis.com/apps/webappviewer/index.html?id=17cd53dfc524433980cc333726a56386).

In England, the Environment Agency decides which watercourses are main rivers. It consults with other risk management authorities and the public before making these decisions. The main river map is then updated to reflect these changes.

A river’s designation may affect you if you:
- live by a river
- own land or property by a river
- need to carry out works in or near a river
Read guidance about the rights and responsibilities of riverside ownership (https://www.gov.uk/government/publications/riverside-ownership-rights-and-responsibilities).

Permissive powers

The Environment Agency, using its permissive powers, can carry out maintenance, improvement, or construction work on main rivers to manage flood risk and protect the environment.

As these powers are permissive only, they are not obliged to carry out either maintenance or new works on main rivers.

Why we change the main river map

There are 2 reasons why the Environment Agency changes the main river map.

Designation changes

This is where the designation of the river changes to or from a main river. This means there is a change in who has legal power to carry out flood risk management work.

Factual changes

This is where the Environment Agency amends sections of the main river map to reflect changes in the environment or to correct inaccuracies. These changes only correct the line of the main river and do not change who has legal power to carry out flood risk management work.

Decision Notices

Following the public consultation for changes, the Environment Agency takes decisions on whether to transfer flood risk management activities for watercourses, either to a main river or to an ordinary watercourse.
Timber: definition of legal and sustainable
Source: gov.uk (2025-02-27)

Sets out the definition of ‘legal’ and ‘sustainable’ under the UK government Timber Procurement Policy.

The UK government Timber Procurement Policy (TPP) requires that only timber and wood-derived products originating from an independently verifiable legal and sustainable source – which can include from a licensed Forest Law Enforcement, Governance and Trade (FLEGT) (https://www.gov.uk/guidance/timber-procurement-policy-tpp-prove-legality-and-sustainablity#FLEGT) partner – will be demanded for use on the government estate. Appropriate documentation will be required to prove this.

This guidance details what ‘legal’ and ‘sustainable’ mean in the context of the TPP.
North West Leicestershire District 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 North West Leicestershire District 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 North West Leicestershire District 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
- 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.
Low risk waste positions: effluent and sludge
Source: gov.uk (2025-01-22)

The Environment Agency has provided these low risk waste positions (LRWPs) for waste operations that it considers may be suitable for an exemption.

These LRWPs include wastewater and water treatment sludges and other process sludges.

If the Environment Agency provides a LRWP for an activity, you can carry it out without an environmental permit for a waste operation provided that you meet all the conditions.

The Environment Agency may review its LRWPs. It may decide the activity is no longer suitable for a LRWP or that the conditions need changing. You must regularly check that the LRWP you are benefiting from is still in place.

LRWPs for effluent and sludge that have been withdrawn

LRWP 19 was withdrawn on 22 January 2025 as it has been replaced by the regulatory position statement Using final effluent from sewage treatment works to fill empty petrol tanks: RPS 320 (https://www.gov.uk/government/publications/using-final-effluent-from-sewage-treatment-works-to-fill-empty-petrol-tanks-rps-320)

LRWP 75 was withdrawn on 14 January 2025 as it has been replaced by the regulatory position statement Storing and treating filter bed media: RPS 322 (https://www.gov.uk/government/publications/storing-and-treating-filter-bed-media-rps-322).

LRWP 90 was withdrawn on 14 January 2025 as it has been replaced by the regulatory position statement Treating solid waste from composting toilets: RPS 318 (https://www.gov.uk/government/publications/treating-solid-waste-from-composting-toilets-rps-318).
TSEM3405 - Trust income and gains: vulnerable beneficiaries - Introduction
Source: gov.uk (2025-11-13)


The Finance Act 2005 (Sections 23 to 45) introduced a new regime for certain trusts with vulnerable beneficiaries, which took effect from 6 April 2004.

The broad aim of the special tax treatment is to protect trusts with vulnerable beneficiaries from the increase in the special trusts rate and the dividend trust rate that occurred on the same date.

It does this by ensuring that the amount of tax charged on income and gains arising to the trustees is no more than it would have been had the income and gains arisen directly to the vulnerable person.

The special tax treatment applies to both income tax and CGT.
Colin Reid
Source: gov.uk (2025-05-01)

Colin brings over 40 years of expertise in corporate governance, company secretarial duties, and company law to Nuclear Restoration Services (NRS). He joined NRS as Deputy Company Secretary in January 2022 and was promoted to Company Secretary in 2023. Colin’s career spans the nuclear, financial, and health sectors. He began his professional journey in 1983 with British Nuclear Fuels plc (BNFL) in the Group Legal Department, dedicating 26 years to the company until its closure in 2009. Following his tenure at BNFL, Colin held several prominent positions, including Head of Legal: Company Secretarial and Operations at Aviva Life, Company Secretary at four NHS Foundation Trusts, and roles at Assurant UK and the Nuclear Decommissioning.

Colin brings over 40 years of expertise in corporate governance, company secretarial duties, and company law to Nuclear Restoration Services (NRS). He joined NRS as Deputy Company Secretary in January 2022 and was promoted to Company Secretary in 2023.

Colin’s career spans the nuclear, financial, and health sectors. He began his professional journey in 1983 with British Nuclear Fuels plc (BNFL) in the Group Legal Department, dedicating 26 years to the company until its closure in 2009. Following his tenure at BNFL, Colin held several prominent positions, including Head of Legal: Company Secretarial and Operations at Aviva Life, Company Secretary at four NHS Foundation Trusts, and roles at Assurant UK and the Nuclear Decommissioning.
SPE15530 - Co-storage: contents
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).

This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx 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).
User and Preparer Advisory Group
Source: gov.uk (2025-11-03)

The User and Preparer Advisory Group promotes the continuous improvement agenda in government financial reporting.

The User and Preparer Advisory Group promotes the continuous improvement agenda in government financial reporting.

Role of the group and background

The Group will provide independent recommendations and advice to the Treasury in furtherance of improving financial reporting in the public sector. Specifically, in respect of:
- suggestions of areas in which to undertake thematic reviews of financial reporting
- areas of best practice in financial reporting which can be disseminated across government
- improvements to the quality of financial reporting so as to better meet the needs of the user and broaden the accessibility of financial reports
- any other areas where the Group determines improvements can be made to public sector financial reporting
The Treasury will consider the advice and recommendations of the Group as part of determining its forward work plan.

A summary of the Group’s recommendations and advice will be presented to the Financial Reporting Advisory Board. The Group will meet two times a year.

Membership

Chair

Maggie McGhee, Independent Member

Members

Amar Vara, Single Source Regulations Office

David Heald, University of Glasgow

David Lyford-Tilley, CIPFA

Debbie Paterson, Healthcare Financial Management Association

Ed Hammond, Centre for Public Scrutiny

Gavin Freeguard, Independent

Helen Creeke, The National Archives

Henry Midgley, Durham University

Henry Young, Ministry of Justice

Jack Bower, ICAEW

Jordan Curnow, Natural England

Marcus Wilton, House of Commons

Matthew Fright, Institute for Government

Robert Colbourne, HMRC

Robert Hart, DfT

Sanjeet Bhumber, Valuation Office Agency

Secretariat

Josh Rushbrooke, HM Treasury and UPAG Secretariat

Contact Details

xxx@xxx.xx
30 girls win opportunity to become Ambassadors For A Day
Source: gov.uk (2025-05-27)

The Ambassador For A Day competition celebrates the potential of Lebanon’s young people as it gives girls the opportunity to shadow heads of missions.

On Tuesday 27 May, the British, Canadian and Jordanian embassies jointly hosted a reception to celebrate the thirty winners, from across various regions and backgrounds in Lebanon, of this year’s “Ambassador For A Day” competition. Each winner will spend one day shadowing an Ambassador, Senior UN or Lebanese official. This promises to be an unforgettable opportunity to build confidence, leadership, and diplomatic skills.

This year’s competition was launched on International Women’s Day (IWD) on 8 March. Over 300 girls aged 15-18 years old submitted entries on the International Women’s Day 2025 theme “For ALL women and girls: Rights. Equality. Empowerment”.

They answered the question: “If you were an Ambassador for a Day, what actions would you take to accelerate gender equality including equal rights, power and opportunities?’’

A huge thank you to the Ministry of Education and Higher Education, the British Council, Arab and Foreign Ambassadors, Lebanese Diplomats and UN Heads of Mission for supporting the initiative.

The British Ambassador to Lebanon, Hamish Cowell said:

Congratulations to 30 remarkable young girls whose creative and insightful entries inspired us. Your voices are powerful and your impact is real. Be proud of this incredible achievement — young leaders like you are shaping a brighter, more inclusive future for Lebanon.

The Canadian Ambassador to Lebanon, Stefanie McCollum said:

The fight for gender equality is ongoing and every girl, regardless of her background, deserves the opportunity to thrive. I’m hopeful that all participants will carry on the vision of a world where gender equality is the reality.

The Jordanian Ambassador to Lebanon, Walid Al Hadid said:

Empowering women is not only a matter of justice, but a cornerstone of resilient and prosperous societies. No nation can truly thrive when half of its voices remain unheard. The creativity and determination shown by the 30 young participants reflect a spirit we deeply value, and one that resonates with Jordan’s continued efforts to promote rights, inclusion, and equal opportunity. Your voices matter, and I am confident you will help shape a more just and inclusive future.
Cambridge Waste Water Treatment Plant Relocation DCO decision announced
Source: gov.uk (2025-04-08)

The Cambridge Waste Water Treatment Plant Relocation application has today been granted development consent by the Secretary of State for Environment, Food and Rural Affairs.

The project comprises the construction and operation of an integrated waste water treatment centre and sludge treatment plant, transfer tunnels, terminal and intermediate pumping stations, vehicle access, utilities connections, renewable energy generation, ancillary buildings and landscaping.

The application was submitted to the Planning Inspectorate for consideration by Anglian Water Services Limited on 28 April 2023 and accepted for examination on 24 May 2023.

Following an examination during which the public, statutory consultees and interested parties were given the opportunity to give evidence to the Examining Authority, recommendations were made to the Secretary of State on 12 July 2024.

This is the second waste water application out of 154 applications examined to date and was again completed by the Planning Inspectorate within the statutory timescale laid down in the Planning Act 2008.

Local communities continue to be given the opportunity of being involved in the examination of projects that may affect them. Local people, the local authority and other interested parties were able to participate in this six-month examination.

The Examining Authority listened and gave full consideration to all local views and the evidence gathered during the examination before making its recommendation to the Secretary of State.

The decision, the recommendation made by the Examining Authority to the Secretary of State for Environment, Food and Rural Affairs and the evidence considered by the Examining Authority in reaching its recommendation are publicly available on the project pages of the National Infrastructure Planning website. (https://national-infrastructure-consenting.planninginspectorate.gov.uk/projects/WW010003)

Journalists wanting further information should contact the Planning Inspectorate Press Office, on xx-xxxx-xxxx or xx-xxxx-xxxx or email:

xxx@xxx.xx (mailto:xxx@xxx.xx)
Guys Marsh Prison: action plan
Source: gov.uk (2025-12-11)

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

The response letter is the HMPPS and MoJ response to the HM Inspectorate of Prisons independent review of progress at Guy’s Marsh Prison - published Dec 2025 (https://hmiprisons.justiceinspectorates.gov.uk/hmipris_reports/hmp-guys-marsh-3/).

The action plan is the HMPPS and MoJ response to the HM Inspectorate of Prisons inspection of Guys Marsh Prison (6 to 16 January 2025) (https://hmiprisons.justiceinspectorates.gov.uk/hmipris_reports/hmp-guys-marsh-2/).
Miss R Simpson v Transport for London: 2205029/2023
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Miss R Simpson v Transport for London: 2205029/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6880df01f47abf78ca1d355e/Miss_R_Simpson_v_Transport_for_London_-_2205029-2023_.pdf).
SALF403 - Enquiries into Tax Returns: power to enquire into Tax Returns
Source: gov.uk (2025-11-07)


HMRC is entitled to enquire into any tax return

Section 9A(1)

Under the self assessment system an officer of the Board has the right to make enquiries into any tax return.

This right applies to the original tax return, and to any subsequent amendment to the return made by the taxpayer.

It applies in all cases, including those in which the tax liability is actually calculated by HMRC. In such cases HMRC calculation is made on the basis that the information in the tax return is correct, but no checks (beyond those described in SALF402 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf402)) will be made to confirm this at the time the calculation is made.

Condition for making enquiry: taxpayer must be notified

The only condition that the officer of the Board must satisfy before commencing an enquiry is that he must give the taxpayer written notice of his intention to enquire into the tax return.

If the tax return is not selected for enquiry within the specified time limits HMRC do not normally have the right to open an enquiry at any later date. The tax return and its associated self assessment will be treated as 'final'. (But see Enquiries after time limit for notice of enquiry has elapsed in SALF404 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-legal-framework/salf404).)

HMRC are under no obligation to give notice that a particular tax return has been accepted and that no enquiries will be made.

Section 9A(3)

Only one notice of enquiry may be issued in respect of any tax return or amendment.

Time limits for notice of enquiry

Section 9A(2) & (6)

The written notice of enquiry must be given within a specified period of time following the delivery of the tax return (or the amendment to the return).

Where a tax return for any tax year is delivered, or an amendment is made, on or before the filing date for that year, the period in which the notice can be given will be up to 12 months from the date the return is delivered.

Where a tax return is delivered after the filing date, the period in which the notice can be given will be up to and including the quarter day next following the first anniversary of the day on which the return was delivered. For this purpose the quarter days are 31st January, 30th April, 31st July and 31st October.
Mr S Clotoe v EVCL Chill Ltd (in administration): 3322556/2021
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Mr S Clotoe v EVCL Chill Ltd (in administration): 3322556/2021 - Strike Out (https://assets.publishing.service.gov.uk/media/6809f5ad3bdfd1243078e7e1/Mr_S_Clotoe_v_EVCL_Chill_Limited__in_administration___3322556.2021__Strike_Out_Judgment.pdf).
Mr W Mfon v King’s College Hospital NHS Foundation Trust: 2303422/2024
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in Mr W Mfon v King’s College Hospital NHS Foundation Trust: 2303422/2024 - Withdrawal (https://assets.publishing.service.gov.uk/media/69147b12db01ecfcf96fc83d/Mr_W_Mfon_v_King_s_College_Hospital_NHS_Foundation_Trust_2303422-2024_Judgment_18-12-2024.pdf).
Civil News: Unbilled Inactive Cases Exercise
Source: gov.uk (2025-01-09)

We will be sending out prompts about unbilled cases where providers have told us their work has concluded and they intend to make a claim against the case.

What is the exercise?

In January 2024, we contacted providers who had records in the Client and Case Management System (CCMS), and older civil systems, to ensure that cases that appeared inactive were updated and billed in a reasonable timeframe.

Of these cases, we are aware of around 7,000 cases where we have been told work has completed on the case and the provider is intending to bill, but no bill has yet been paid.

In January 2025 we will be sending a reminder to any firm with one or more cases in this list and prompting them to submit their claim for payment.

Why these cases?

These are cases on which Payments on Account (POA) have been made and in January 2024, flagged in our systems as inactive. This means there has been no significant activity recorded in our case management systems in the past 12 months. Activity in this context means the submission of an Application, Amendment, Outcome, Bill (including POA or bill from counsel), provider transfer request, submission of a Very High Cost Case (VHCC) case plan, allocating costs to counsel or requesting a prior authority over the previous 365 days.

The LAA will send prompts to providers where they have cases from the exercise completed in January 2024 and the response was the case was ‘work completed, to be billed’, but as of January 2025 remain unbilled.

Ensuring that only genuinely ongoing cases are in our system helps us to predict legal aid expenditure. This is of financial benefit to providers as it ensures timely payment for work undertaken and ensures effective risk management from an LAA perspective.

What should I expect from LAA?

Any provider with at least one case in the list will be sent an email with a spreadsheet containing the case(s) on it.

There is no need to reply to the email, instead you should focus billing activity to make sure this case gets paid and closed.

Where this does not happen The LAA will send one final prompt, after which we will consider whether it remains appropriate to leave the case open and may take steps to close the case and recover any outstanding POA that is live on the case.

If you are no longer planning to claim for that case, please inform us and we will take steps to close the case, recoup any outstanding POA and place the case in archive.

Contact us

If you have any questions, please get in touch with your Contract Manager who will be able to assist.

For more information on the exercise run in 2024:

Client and Case Management System (CCMS) – Inactive Case Review - GOV.UK (https://legalaidlearning.justice.gov.uk/inactive-cases-review/#:~:text=Inactive%20Case%20Reviews%20%28ICR%29%20are%20generated%20by%20the,has%20been%20no%20action%20over%20the%20last%20year.)
Ofqual’s Principles – advice note
Source: gov.uk (2025-12-04)

This advice note provides support to awarding organisations to further understand Ofqual’s Principles Condition, including case studies and advice on good practice.

This advice note provides support to awarding organisations (AOs) to further understand Ofqual’s Principles Condition (https://www.gov.uk/guidance/ofqual-handbook/section-pr-principles?utm_source=advice+note&utm_medium=publication&utm_campaign=principles). It is not statutory guidance, and awarding organisations may choose to, but do not need to have regard to this document when deciding how to comply with their Conditions of Recognition.

Within this advice note, Ofqual will provide case studies to help AOs to understand the types of actions and behaviours that Ofqual’s Principles Condition seek to promote. It will also offer advice on good practice for AOs to consider when deciding how they will comply with the Principles Condition.

These case studies are for illustrative purposes only and are not intended to set a precedent for how AOs must respond to similar incidents, nor do they set a precedent that similar cases will result in identical regulatory decisions by Ofqual. Every case must be assessed on its individual facts and it is rare that any 2 cases will be identical in every way.
Ground Floor Flat, 13 New England Road, Brighton, BN1 3TU: HAV/00ML/MNR/2025/0606
Source: gov.uk (2025-05-09)

Southern Region, Mr I Perry BSc FRICS, Mr N Robinson FRICS and Judge Arrow on 6 March 2025

Read the full decision in BN1 3TU_HAV/00ML/MNR/2025/0606_decision (https://assets.publishing.service.gov.uk/media/67f697d5e3c60873d6c90e0b/GFF__13_New_England_Road__Decision.pdf) Read the summary reasons in BN1 3TU_HV/00ML/MNR/2025/0606_reasons (https://assets.publishing.service.gov.uk/media/67f6980f90615dd92bc90e06/GFF__13_New_England_Road__Summary_Reasons.pdf)
High Heat Generating Waste Disposal Container Concepts
Source: gov.uk (2025-11-13)

This page describes the current container design concept for the disposal of High Heat Generating Waste (HHGW).

The detailed design of disposal containers for HHGW is yet to be finalised and the current focus on the packaging of HHGW is on precursor products. For more information, see Preparation of High Heat Generating Waste for Disposal (https://www.gov.uk/guidance/preparation-of-high-heat-generating-waste-for-disposal).

The detailed design of the disposal container will depend on the choice of disposal system concept. For more information, see the Generic Disposal System Specification Part B (https://assets.publishing.service.gov.uk/media/5f0f19b1e90e0703146d2405/DSSC_-_402_-_01_-_Geological_Disposal_-_Disposal_System_Specification_-_Part_B_-_Technical_Specification.pdf).

Each disposal system concept will utilise a robust disposal container design made typically from copper or carbon steel. The image below shows an example of a disposal container that may be used; however, alternative designs are in development.

Above, a concept image of a typical disposal container for HHGW.

See previous: Preparation of High Heat Generating Waste for Disposal (https://www.gov.uk/guidance/preparation-of-high-heat-generating-waste-for-disposal)
Algeria: tuberculosis test clinics for a UK visa
Source: gov.uk (2025-02-28)

Where to get tested for tuberculosis (TB) in Algeria for your UK visa application.

You’ll need to have a tuberculosis (TB) test if you’re coming to the UK for 6 months or more and both of the following apply:
- you’ve lived in Algeria for 6 months or more
- you were living there (or another listed country (https://www.gov.uk/tb-test-visa/countries-where-you-need-a-tb-test-to-enter-the-uk)) within the last 6 months
You’ll need a TB test if you’re coming to the UK as:
- a fiancé, fiancée or proposed civil partner on a family visa (https://www.gov.uk/uk-family-visa/partner-spouse)
- a returning resident (https://www.gov.uk/returning-resident-visa) and you’ve been away for more than 2 years
Ms C Kassanga v Priory Mews Healthcare Ltd: 2304512/2023
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Ms C Kassanga v Priory Mews Healthcare Ltd: 2304512/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67b71b6c78dd6cacb71c6a8f/Ms_Cecilia_Kassanga_v_Priory_Mews_Healthcare_Ltd_2304512-2023_judgment_20-02-25.pdf).
RH20 1EW, Laura Ko: environmental permit application advertisement - EPR/XP3921LZ/A001
Source: gov.uk (2025-11-26)

View the application submitted by Laura Ko for Holly Grove, Hesworth Common, Fittleworth, Pulborough, RH20 1EW.

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)