theodi/ndl-core-corpus huggingface dataset:
Train2Protect (T2P) International 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 Train2Protect (T2P) International 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 Train2Protect (T2P) International 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:
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
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.
C Soulsby v DPD Group Ltd: 1308599/2023
Source: gov.uk (2025-07-31)

Employment Tribunal decision.

Read the full decision in C Soulsby v DPD Group Ltd: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6889d5628b3a37b63e738fbb/Carol_Soulsby_v_DPD_Group_Limited_-_xx-xxxx-xxxx_-Judgement.pdf).
Registering your motor and heating fuels business and premises
Source: gov.uk (2025-11-18)

Find out if you need to register your business if you produce, import, warehouse, sell or deal in motor and heating fuels.

Registering your business

Registering your premises

Some processes which are considered to be oil production can only be performed at premises approved by HMRC.

To complete your registration you must tell HMRC about the premises, plant and places to be used for that production. This is known as ‘making entry’.

To tell HMRC about your premises, use:
- form EX103 (https://www.gov.uk/government/publications/excise-entry-private-trader-ex103) - if you are a sole trader or partnership
- form EX103A (https://www.gov.uk/government/publications/excise-entry-incorporated-company-ex103a) - if you are an incorporated company
HMRC may visit your premises to examine its suitability.

You’ll not need to make entry if:
- you’re already approved as a tied oil user, repayment user or a furnace operator
- production is in the course of using oil under the terms of your authorisation
Read more about:
- the conditions you must fulfil as an oil producer (https://www.gov.uk/government/publications/excise-notice-179-motor-and-heating-fuels-general-information-and-accounting-for-excise-duty-and-vat/excise-notice-179-motor-and-heating-fuels-general-information-and-accounting-for-excise-duty-and-vat#what-are-the-terms-and-conditions-of-warehouse-approval)
- your responsibilities as a biofuel and other fuel substitutes producer (https://www.gov.uk/government/publications/excise-notice-179e-biofuels-and-other-fuel-substitutes/excise-notice-179e-biofuels-and-other-fuel-substitutes#biofuel-producers-obligations)
Approval for motor and heating fuels warehouses

If you want to receive and store motor and heating fuel products where the charge to excise duty has been suspended, you must first apply for approval of the premises.

You can apply for approval using form EX70 (https://www.gov.uk/government/publications/excise-warehousing-motor-and-heating-fuels-warehouse-applicationamendment-form-ex70) and form EX71 (https://www.gov.uk/government/publications/excise-warehousing-schedule-ex71). You should send the forms to HMRC (https://www.gov.uk/find-hmrc-contacts/mineral-oil-reliefs-enquiries) as soon as possible to make sure your application can be fully considered before the warehouse is required for use.

Read more about approval and entry of motor and heating fuel duty suspended premises (https://www.gov.uk/government/publications/excise-notice-179-motor-and-heating-fuels-general-information-and-accounting-for-excise-duty-and-vat).

Becoming a Registered Dealer in Controlled Oils

Before you can deal in controlled oils, you’ll need to apply to become an RDCO (https://www.gov.uk/government/publications/fuel-duty-registered-dealers-in-controlled-oil-application-form-for-approval-ho4).

HMRC will decide if you can be approved using the details you give.

Read more about being an RDCO and how to apply (https://www.gov.uk/government/publications/excise-notice-192-registered-dealers-in-controlled-oil).
Kathy Leach
Source: gov.uk (2025-08-18)

Ms Kathy Leach started her role as His Majesty’s Ambassador to the Republic of Latvia in August 2025. Previously she was His Majesty’s Ambassador to the Republic of Kazakhstan, and  Deputy Director, Constitution and Devolution, Europe Directorate in the FCDO. From 2012 to 2015 Kathy served as Ambassador to the Republic of Armenia. Kathy speaks Russian and French, has learnt Japanese, Armenian and Kazakh, and is currently learning Latvian. Curriculum Vitae Dates Role 2021 to 2025 Astana, His Majesty’s Ambassador 2019 to 2020 FCDO, Deputy Director, Constitution and Devolution, Europe Directorate 2015 to 2018 FCO, Head then Deputy Director, Policy Unit, Strategy Directorate 2012 to 2015 Yerevan, Her Majesty’s Ambassador 2007 to 2011 Tokyo, Head - Energy and Environment Team 2005 Deputy Head, Passport and Documentary Services, Consular 2001 to 2004 Moscow, First Secretary - Security Policy, then Internal Political 2000 to 2001 FCO, Desk Officer - EU Trade and Development policy, Europe Directorate

Ms Kathy Leach started her role as His Majesty’s Ambassador to the Republic of Latvia in August 2025. Previously she was His Majesty’s Ambassador to the Republic of Kazakhstan, and Deputy Director, Constitution and Devolution, Europe Directorate in the FCDO. From 2012 to 2015 Kathy served as Ambassador to the Republic of Armenia.

Kathy speaks Russian and French, has learnt Japanese, Armenian and Kazakh, and is currently learning Latvian.

Curriculum Vitae
Fife Medical 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 Fife Medical 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 Fife Medical 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
- Discounts
We also pledge the following:

-Working with the 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.
COM113001 - Pursuit: revenue losses: introduction
Source: gov.uk (2025-11-21)


A debt can be remitted or written off an accounting period either
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)COM113010 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com113010)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)COM113020 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com113020)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Extended Producer Responsibility for Packaging (pEPR) recyclability assessment obligations: RPS 350
Source: gov.uk (2025-06-26)

Environment Agency regulatory position on producer obligations to assess the recyclability of household packaging supplied between 1 January and 30 June 2025.

This regulatory position statement (RPS) does not change your legal requirements to:

Assess the recyclability of household packaging supplied in the reporting period 1 January to 30 June 2025.
- Keep records of the recyclability assessments.
- Report the recyclability assessments to the Environment Agency on or before 1 October 2025.
The obligations described might change depending on whether the producer is a member of a compliance scheme or group registration (or both).

However, the Environment Agency will not normally take enforcement action if the producer, compliance scheme or holding company does not comply with these legal requirements.

This RPS does not apply to any other legal requirements under the Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024.
BIM54015 - Doctors and dentists: receipts - cremation fees paid direct to charities
Source: gov.uk (2025-07-16)


Before a deceased person can be cremated, two certificates stating the cause of death have to be signed, one by the doctor who attended the deceased before death, and the other by a doctor of at least five years' standing. Normally the undertaker arranges for the certificates to be signed and pays a fee to the two doctors. The amount of the fee is then included in the charge which the undertaker makes to the deceased person's estate.

Doctors entitled to such fees often arrange for them to be paid to medical charities. After representations from the British Medical Association, HMRC clarified that the situation regarding such donated fees is as follows:
- Doctors who are taxed on a self-employed basis are taxable on their cremation fees. This is because they are carrying on a profession and the rules for computing their profits lay down that all fees earned must be brought into account. This is the case even where some of these are not received by them because they have arranged for the payers to remit the amounts due directly to a medical charity. There is no room for any concession on this point.
- Doctors who are not taxed on a self-employed basis should treat cremation fees as receipts of miscellaneous income. Income Tax is computed on the full amount of profit or gains arising. A profit is not regarded as arising until it is received. Where the doctor does not receive the payment, with it being made directly to a charity instead, the payment is not liable to tax as miscellaneous income.
Business Profits should be consulted before it is accepted that medical fees are not taxable in other circumstances.
Low risk waste position: storage
Source: gov.uk (2025-12-09)

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

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.

LRWPs for storage that have been withdrawn

‘Storing waste sheep dip before collection for treatment or disposal: RPS 341 (https://www.gov.uk/government/publications/storing-waste-sheep-dip-before-collection-for-treatment-or-disposal-rps-341)’ replaced ‘Storing waste sheep dip before it’s collected for treatment or disposal: LRWP 68’.

‘Storing furnace bottom ash (FBA) at a dockside before export or after import: LWRP 27’ has been withdrawn as it is no longer needed.
C Andreia v Ceased Trading Ltd:  6020953/2024
Source: gov.uk (2025-06-13)

Employment Tribunal decision.

Read the full decision in C Andreia v Ceased Trading Ltd: 6020953/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/684ada54efd2a4de6296ff3e/C_Andreia_v_Ceased_Trading_Limited_6020953_2024.pdf).
C Parry v Maxi MLM Holdings Ltd: 6002060/2025
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in C Parry v Maxi MLM Holdings Ltd: 6002060/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68a6d6d2ae61a32c04994da0/6002060.2025_-_C_Parry_v__MAXI_MLM_Holdings_Ltd_-_R22_Judgment_.pdf).
British Embassy Kuwait
Source: gov.uk (2025-10-27)

The British Embassy in Kuwait maintains and develops relations between the UK and Kuwait.

We work with Kuwait on a wide range of issues, including defence and security co-operation, cultural and scientific exchange, promoting trade and investment, tackling climate change and supporting international development.

Find out more on our UK and Kuwait news page (https://www.gov.uk/world/kuwait/news). We provide services to British nationals living in and visiting Kuwait. You can access UK government services while in Kuwait (https://www.gov.uk/world/kuwait).

If you’re travelling in Kuwait, see our Kuwait travel advice (https://www.gov.uk/foreign-travel-advice/kuwait).

Getting help

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

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

Get an emergency travel document

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

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

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

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

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

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

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/kuwait/british-embassy-kuwait-citys).

Other consular services

Notarial and documentary services

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

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
DWP and CMG: spending over £500, January 2025
Source: gov.uk (2025-05-07)

Spending by electronic purchasing card solution (ePCS), over £500.

The Department for Work and Pensions (DWP) and Child Maintenance Group (CMG) publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS replaced the government procurement card (GPC).

This data is also available on data.gov.uk:
- DWP and CMG ePCS transactions (https://data.gov.uk/dataset/c94529c9-2a1a-469d-a88a-1d52de05484f/dwp-government-procurement-card-payments)
Buyers and sellers of first-sale fish and submission of sales notes
Source: gov.uk (2025-09-22)

Who can fish commercially, who can buy and sell first-sale fish, how to report sales information.

Guidance on how to sell your catch direct

Due to the government regulation regarding Covid-19 we are working from home. Applications for RBS should be scanned/photographed to xxx@xxx.xx (mailto:xxx@xxx.xx) and also posted to the Preston office.

In response to the coronavirus (COVID-19) outbreak we have received questions on the rules around selling your catch direct. We have produced the following guidance document to guide fishers through this process - How to sell your catch direct (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/878313/Catch_Direct_2__3.pdf)

If you want to fish commercially and sell your fish you may be subject to regulations depending on your fishing method. If you are fishing recreationally or using a charter vessel you are also subject restrictions on selling your catch.

If you want to purchase fish you may need to register and submit sales information to the fisheries authority. The Marine Management Organisation (MMO) registers buyers and sellers operating in England.
Land use in England
Source: gov.uk (2025-01-31)

Seeking views on our vision for land use in England and how to deliver it. This consultation will inform the development of a land use framework.

England has limited land with growing demands being made of it. This consultation explores the land use changes implied by commitments to restore nature, support food production, improve climate resilience and deliver new housing and infrastructure.

It seeks views on the type and scale of land use changes that might be needed, as well as the actions government could take to support this. This will help to foster a public discussion about how land can better support government’s plan for change.
Wakefield Trinity RLFC
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 Wakefield Trinity RLFC 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 Wakefield Trinity RLFC 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 CTP in order to establish a tailored employment pathway for service leavers -Providing social support groups and workshops to our armed forces and veterans community

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.
Guidance for members of the public
Source: gov.uk (2025-03-14)

Information on working with HM Land Registry without legal representation.

Land registration is complex, designed to protect legal and financial interests in property. There can be significant consequences for any error. Please consider seeking legal representation. Before making an application without legal representation, it is important to consider the benefits of using a conveyancer. (https://www.gov.uk/guidance/making-an-application-without-legal-representation)

Guidance

Videos

Our Public Guidance YouTube playlist (https://www.youtube.com/playlist?list=PLrY9B8h0rdXgt6Dsp0vZGs6dOgPhb-wRK) has many videos on common questions and how to complete HMLR forms.

Quick links to common questions
- Dealing with land or property when someone dies (https://www.gov.uk/update-property-records-someone-dies)
- Working out who owns your property’s boundaries (https://www.gov.uk/your-property-boundaries)
- Update your name after marriage or civil partnership (https://www.gov.uk/government/publications/change-the-register-ap1/guidance-change-your-name-after-marriage-or-civil-partnership)
- Proving your identity for HM Land Registry (https://www.gov.uk/guidance/completing-the-evidence-of-identity-panels-on-forms-ap1-fr1-ds2)
- Making an application without legal representation (https://www.gov.uk/guidance/making-an-application-without-legal-representation)
Mr G Campbell v Cornerstone Community Care: 4112615/2019
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in Mr G Campbell v Cornerstone Community Care: 4112615/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/67b739a9ae5d020b0914bc8b/4112615.2019_-_Mr_G_Campbell_v_Cornerstone_Community_Care_-_Judgment_Issued_16.05.2023.pdf).
Gov Facility Services 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 Gov Facility Services 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 Gov Facility Services Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- 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.
Decision makers’ guide: Vol 11: Industrial injuries benefits: staff guide
Source: gov.uk (2025-10-28)

Guidance for DWP decision makers on decision making and appeals.

This guidance is for DWP staff who make decisions about benefits and pensions. It helps them make decisions that are accurate and consistent.

The introduction of Universal Credit and Personal Independence Payment affects the guidance DWP staff use.

DWP decision makers now use Advice for decision making (https://www.gov.uk/government/publications/advice-for-decision-making-staff-guide) (instead of the DMG) for decisions that involve:
- Universal Credit
- Personal Independence Payment
- contribution-based Jobseeker’s Allowance and contribution-based Employment and Support Allowance for people who are eligible for Universal Credit (https://www.gov.uk/universal-credit/eligibility)
Why we publish this guide

We publish this guide to help people understand how we make decisions.

Information for claimants

Information for claimants about eligibility and how to claim:
- benefits (https://www.gov.uk/browse/benefits)
- pensions (https://www.gov.uk/browse/working/state-pension)
IEIM404820 - Charities: Due diligence: Introduction
Source: gov.uk (2025-11-06)


IEIM404820: Charities: Due diligence: Introduction

Due diligence requirements apply to all the Financial Accounts [see IEIM404740] that a Financial Institution maintains. The Regulations require Financial Institutions to identify and maintain information about the tax residence of Account Holders, irrespective of whether they are resident in a Reportable Jurisdiction, this is referred to as the wider approach [see IEIM400140]. Financial Institutions are required to carry out due diligence procedures on Financial Accounts to establish if the account holder is resident in one or more reportable jurisdictions.

If the account holder is resident in a jurisdiction with which the UK has agreed to exchange data then they are a Reportable Person and the account is a Reportable Account [see IEIM402505].

The following gives additional due diligence guidance for charities that are Reporting Financial Institutions, and does not replace the full due diligence guidance in IEIM402505 et seq. It should be read in conjunction with the full guidance where further clarification is required.

Notifying Account Holders

In accordance with regulation 10 of the 2015 Regulations there is a requirement for Reporting Financial Institutions to notify each individual Reportable Person that information relating to that person which is required to be reported under the AEOI agreements will be reported to HMRC and may be transferred to the government of another territory in accordance with a relevant agreement. The notification must be made by 31 January in the calendar year following the first year in which the account held by the individual is a Reportable Account maintained by the Reporting Financial Institution (for example – if a grant is made to a recipient in 2016 that person must be notified by 31 January 2017). This requirement is intended to provide good time for the notification to be provided to customers ahead of their data being sent to HMRC by 31 May annually.

The notification may be made either in a direct communication to the Account Holder, or by way of general communications such as updates to terms and conditions or part of correspondence when a grant is arranged, and in any case may be made electronically or by paper communication. It may also be included in the self-certification. Note that this is a ‘one-off’ requirement and there is no requirement to repeat the process once completed for a particular account.
Sustainability Reporting Guidance 2025-26
Source: gov.uk (2025-07-16)

Guidance on sustainability reporting requirements for central government annual reports and accounts, which may be used by other public sector bodies.

This guidance supports the preparation of sustainability reports and information in central government annual reports and accounts. It sets out the minimum requirements for 2025-26, as well as the reporting requirements and considerations where sustainability information is deemed material. This year, general guidance on the principles, concepts and foundations has been consolidated into a separate Appendix.

There’s more information on public sector reporting in the Government Financial Reporting Manual (FReM) (https://www.gov.uk/government/collections/government-financial-reporting-manual-frem) and Task Force on Climate-related Financial Disclosures (TCFD) Application Guidance (https://www.gov.uk/government/publications/tcfd-aligned-disclosure-application-guidance).
Product Safety Report: Vevor Jack with Airbag (2512-0023)
Source: gov.uk (2025-12-10)

Product Safety Report for Vevor Jack with Airbag presenting a serious risk of injuries.

Summary

Product: Vevor Jack with Airbag

Hazard: This product presents a serious risk of injuries as there is no automatic brake and the handbrake mechanism, which is designed to secure and hold the load in place, can accidentally release if bumped or touched.

Corrective action: The import has been rejected at the border.

Product information

Hazard

This product presents a serious risk of injuries as there is no automatic brake and the handbrake mechanism, which is designed to secure and hold the load in place, can accidentally release if bumped or touched. If someone is working underneath a vehicle supported by this jack and inadvertently contacts the brake, the jack may suddenly release, causing the vehicle to drop and potentially crush the person beneath it. The air inlet and outlet are also connected through a common chamber, which could lead to the power flow being interrupted during use.

The product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2512-0023

Notified by: Local Authority Trading Standards
Mr F Olatoye v Barclays Execution Services Ltd: 6002047/2025
Source: gov.uk (2025-06-12)

Employment Tribunal decision.

Read the full decision in Mr F Olatoye v Barclays Execution Services Ltd: 6002047/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68495364b575706ea223d1ae/Mr_Festus_Olatoye_v_Barclays_Execution_Services_Ltd_6002047_2025_FMH_Judgment_and_Reasons_.pdf).
Windsor Academy Trust
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Windsor Academy Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Military Engagement : Working in partnership with the Armed Forces to promote leadership and development activities with the school;

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.
Miss C Mukahadzi v SFB GoodOaks Homecare: 3306008/2024
Source: gov.uk (2025-05-12)

Employment Tribunal decision.

Read the full decision in Miss C Mukahadzi v SFB GoodOaks Homecare: 3306008/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/681b62739ef97b58cce3e512/Miss_C_Mukahadzi_v_SFB_GoodOaks_homecare_3306008-2024_strike_out_Judgment.pdf).
Better use of new and improved third-party data
Source: gov.uk (2025-07-21)

This consultation seeks views on opportunities for improving the quality of data acquired under HMRC’s bulk data gathering powers for tax administration.

We welcome engagement from third-party data suppliers to HMRC who are within the scope of this consultation (financial services providers including banks, building societies, merchant acquirers and other providers of card acquiring services).

The government also welcomes engagement from any taxpayer or interested party with views on the efficacy and reform of our bulk data gathering powers and safeguards.
SPE15380 - Temporary removals: failure to obtain authorisation
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).

Except in the case of force majeure where goods are temporarily removed without prior approval they are deemed to be unlawfully removed from customs supervision and a customs debt under Para. 4(6) TCTA (https://www.legislation.gov.uk/ukpga/2018/22/part/1/enacted) (952/2013 Article 79 (1) (a) for NI) is incurred. Further information on customs debt can be found in the Special Procedures generic debt guidance.

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 L D Mononyane v Cloud Imperium Games: 6021041/2024
Source: gov.uk (2025-03-11)

Employment Tribunal decision.

Read the full decision in Mr L D Mononyane v Cloud Imperium Games: 6021041/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67ceafa1df94702964916059/Mr_L_D_Mononyane_v_Cloud_Imperium_Games_-_6021041_2024.pdf).
CIL Appeal 1832188 – 29 Nov 23 – Replace existing dwelling with new one
Source: gov.uk (2025-01-23)

Demolition of existing single family dwelling and construction of new detached dwelling

Community Infrastructure Levy (CIL) is a relatively new activity for local planning authorities, developers and landowners. The government has decided that from June 2013, CIL appeal decision notices will be published by the Valuation Office Agency (VOA) in a redacted anonymous form.

In making decisions available to the public, useful lessons about CIL regulations and appeals can be shared. Publication will also allow any precedents to be understood more widely.

Personal information will be redacted before publication. This could be information such as the:
- name of the appellant
- collecting authority
- address of the property
- amount of CIL payable
David Burton OBE
Source: gov.uk (2025-05-06)

David Burton has been Minister and Deputy Head of Mission at the British Embassy in Rome since August 2024. During his career David has worked on a wide range of issues including Europe, South Asia, G7/G20, international justice, human rights, counter-terrorism and communications. He has been posted to Ankara (Turkey), Colombo (covering Sri Lanka and Maldives) and The Hague (covering the Netherlands and the international courts). He was most recently Deputy Director Geopolitics in the Foreign, Commonwealth & Development Office in London. David received an OBE for services to British foreign policy in the Queen’s Birthday Honours List in 2018. Originally from Glasgow, David studied law at the University of Strathclyde and did a Masters in international law at University College London. Social media links David Burton on Instagram

David Burton has been Minister and Deputy Head of Mission at the British Embassy in Rome since August 2024.

During his career David has worked on a wide range of issues including Europe, South Asia, G7/G20, international justice, human rights, counter-terrorism and communications. He has been posted to Ankara (Turkey), Colombo (covering Sri Lanka and Maldives) and The Hague (covering the Netherlands and the international courts). He was most recently Deputy Director Geopolitics in the Foreign, Commonwealth & Development Office in London.

David received an OBE for services to British foreign policy in the Queen’s Birthday Honours List in 2018.

Originally from Glasgow, David studied law at the University of Strathclyde and did a Masters in international law at University College London.

Social media links

David Burton on Instagram (https://www.instagram.com/davidburtonukinitaly)
Self Assessment: forms ordering
Source: gov.uk (2025-05-14)

Call HMRC to order Self Assessment forms.

Phone

You can file your Self Assessment tax return online (https://www.gov.uk/log-in-file-self-assessment-tax-return).

If you need a paper form you can either:
- download the SA100 tax return form (https://www.gov.uk/government/publications/self-assessment-tax-return-sa100)
- call HMRC
If you’ve already contacted HMRC to request a paper tax return, check when you can expect a reply (https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc).

If you need to tell HMRC about additional types of income, you can download all other supplementary pages (https://www.gov.uk/self-assessment-tax-return-forms).

HMRC does not supply blank tax return forms to agents.

If you cannot use the phone and need to order a SA100 tax return, you can ask someone you trust to order one for you.

Before you call us, find out about call charges (https://www.gov.uk/call-charges).

Telephone: xx-xxxx-xxxx

Outside UK: xx-xxxx-xxxx

Opening times: Monday to Friday: 8am to 5pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

You can get extra support (https://www.gov.uk/get-help-hmrc-extra-support) if your health condition or personal circumstances make it difficult when you contact HMRC.

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

You can also download and use the HMRC app (https://www.gov.uk/government/publications/the-official-hmrc-app) to:
- track forms and letters you have sent us
- ask HMRC’s digital assistant for help and information
Related content

Guidance
- Self Assessment tax return forms (https://www.gov.uk/self-assessment-tax-return-forms)
- File your Self Assessment tax return online (https://www.gov.uk/log-in-file-self-assessment-tax-return)
HMRC contacts
- Self Assessment: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment)
- Self Assessment: online technical support (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/self-assessment-online-services-helpdesk)
- Self Assessment: payment enquiries (https://www.gov.uk/find-hmrc-contacts/self-assessment-payments)
Letter to the Prime Minister on improving the nation’s health through primary prevention
Source: gov.uk (2025-06-09)

Advice to the Prime Minister on how government can improve the nation’s health through primary prevention.

In May 2025, the Council for Science and Technology (CST) provided advice to the Prime Minister on improving the nation’s health through primary prevention. CST recommended action in three key areas:
- Demonstrate leadership by implementing bold interventions to tackle smoking, alcohol consumption, outdoor air pollution and obesity.
- Prioritise childhood health to promote the nation’s overall wellbeing and future prosperity.
- Scope and deliver a modern, personalised disease prevention service.
Vehicle enforcement policy
Source: gov.uk (2025-03-04)

This document sets out the Driver and Vehicle Licensing Agency (DVLA) enforcement policy for vehicle tax and registration in the UK.

This document explains the enforcement policy for vehicle tax, registration and insurance. It describes the principles and practices underpinning the action taken on non-compliance, sets out the specific offences or penalties involved, and sanctions that will be applied.
BA6 8QX, J and A Moon: environmental permit application advertisement - EPR/HP3626LB/A001
Source: gov.uk (2025-11-13)

View the application submitted by J and A Moon for Yarrow Hey, Glastonbury.

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)