theodi/ndl-core-corpus huggingface dataset:
SPE13030 - Inward Processing - conditions and requirements: Secondary Processed Products (SPPs)
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Note: This manual is under review and is likely to be withdrawn.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).

Secondary processed products (SPPs) are any by-products that are left over as a result of producing the main processed products. Operators may consider these waste or scrap but if there are any by-products produced they must be clearly identified on the application as SPPs and taken into account when the rate of yield is set.

Waste and scrap resulting from IP goods destroyed under customs supervision may also have a commercial value. The authorisation holder must apply in writing for customs approval to destroy goods (unless otherwise notified by their authorising office in their authorisation letter). Requests must be submitted in sufficient time (usually five days) for the supervising office to consider whether there should be customs attendance at the destruction time. If the scrap resulting from destruction has a value, customs duty and import VAT will be due on the value of scrap and at the rate applicable to the scrap if it is released to free circulation. This liability can be discharged if the scrap is re-exported.

By-products are not the same as production losses (see SPE13015 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe13015) 'Production losses') and may be of considerable value or of no value at all.

If any SPPs are produced there will be a duty liability on the amount of goods that were entered to IP that are contained in the SPPs. This duty liability is calculated at the duty rate applicable to the goods entered to IP on the value of those goods contained in the SPPs.

(NI ONLY) Council Regulation (EU) 952/2013, Article 211; Commission Delegated Regulation (EU) 2015/2446, Annex A, Title I, Applications and decisions, Chapter 2, 5/7; Commission Implementing Regulation (EU) 2015/2447, Article 324;

https://www.gov.uk/guidance/using-inward-processing-to-process-or-repair-your-goods (link is external)

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
Hydrogen Allocation Round 2 (HAR2): projects
Source: gov.uk (2025-04-06)

The shortlist contains 27 electrolytic hydrogen production projects across England, Scotland, and Wales.

These 27 shortlisted projects across England, Scotland and Wales have been invited to the next stage of the Second Hydrogen Allocation Round (HAR2) process, which includes due diligence and a cost assessment.

This reinforces the key role low carbon hydrogen will play in delivering our Clean Energy Superpower and Growth Missions, and longer-term net zero commitments, as a key enabler of a low carbon and renewables-based energy system.
MTT51100 - Administration: Filing member: Identifying the filing member
Source: gov.uk (2025-08-05)


By default, the filing member will be the ultimate parent of the group, even when it is located outside of the UK.

A company that is a member of the group may be nominated as an alternative filing member (see MTT51200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt51200)).

This is set out in paragraphs 2(1), (12) and (13), schedule 14 to Finance (No.2) Act 2023.

See MTT10110 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10110) for guidance on identifying the ultimate parent of the group.

Ultimate parent is not a company

Where a trust or a partnership is the ultimate parent, its obligations as the filing member may be discharged by certain partners or trustees (see MTT51300 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt51300)).

Multiparent groups

Where a multiparent group has not nominated a specific filing member, every ultimate parent in the multiparent group will be the filing member by default. Each of these entities will bear the obligations of the filing member (see MTT51300 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt51300)).

In all other cases, there will only be one filing member at any time.
Harjinder Kang
Source: gov.uk (2025-09-09)

Harjinder Kang is His Majesty’s Trade Commissioner for South Asia and the British Deputy High Commissioner for Western India. He was appointed in May 2023. Prior to his appointment, Harjinder was the UK’s Chief Negotiator for the UK-India Free Trade Agreement (FTA). In parallel, he served as the Director for Trade Policy in the areas of Intellectual Property, Government Procurement and Core Text. He has previously served in the Department for International Trade as Director for Healthcare, Life Sciences, and Bioeconomy. Before joining government, Harjinder had a career spanning nearly 30 years with AstraZeneca, one of the world’s leading pharmaceutical companies, joining as a Chemist and spending his early career in R&D helping to develop radiopharmaceuticals and new antibiotics. He ultimately served as the company’s Global Commercial Director, working to create and implement strategy for access to medicines for the ‘next billion’ people through creating affordable solutions for pharmaceuticals in some of the less developed parts of the world. He is a member of the Council of the University of Birmingham. Follow Harjinder on social media: LinkedIn X

Harjinder Kang is His Majesty’s Trade Commissioner for South Asia and the British Deputy High Commissioner for Western India. He was appointed in May 2023.

Prior to his appointment, Harjinder was the UK’s Chief Negotiator for the UK-India Free Trade Agreement (FTA). In parallel, he served as the Director for Trade Policy in the areas of Intellectual Property, Government Procurement and Core Text. He has previously served in the Department for International Trade as Director for Healthcare, Life Sciences, and Bioeconomy.

Before joining government, Harjinder had a career spanning nearly 30 years with AstraZeneca, one of the world’s leading pharmaceutical companies, joining as a Chemist and spending his early career in R&D helping to develop radiopharmaceuticals and new antibiotics. He ultimately served as the company’s Global Commercial Director, working to create and implement strategy for access to medicines for the ‘next billion’ people through creating affordable solutions for pharmaceuticals in some of the less developed parts of the world.

He is a member of the Council of the University of Birmingham.

Follow Harjinder on social media:
- LinkedIn (https://uk.linkedin.com/in/harjinder-kang-8347191)
- X (https://twitter.com/harjinderkangUK)
Nexus Protect 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 Nexus Protect 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 Nexus Protect Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
Cumulative severity in project licences: response from Lord Hanson
Source: gov.uk (2025-10-28)

Lord Hanson has responded to the Animals in Science Committee’s letter on cumulative severity in project licences.

The Chair of the Animals in Science Committee wrote to Lord Hanson regarding cumulative severity in project licences authorising the use of non-human primates in severe procedures. Lord Hanson responded, accepting the committee’s recommendation.
K Field v Next Stage 4 Life Ltd:  2402387/2024
Source: gov.uk (2025-03-25)

Employment Tribunal decision.

Read the full decision in K Field v Next Stage 4 Life Ltd: 2402387/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67e26ece64220b68ed6a7064/Kelly_Field_v_Next_Stage_4_Life_Limited_-_2402387_2024_-_Judgment.pdf).
ME9 8SR, Blue Phoenix Limited: environmental permit issued - EPR/BB3837RM/V006
Source: gov.uk (2025-03-24)

View the permit issued for Ridham IBA Facility, Sittingbourne under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:

Operator name: Blue Phoenix Limited

Installation name: Ridham IBA Facility

Permit number: EPR/BB3837RM
R Abdur v Bagitali Ltd: 6011542/2024
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in R Abdur v Bagitali Ltd: 6011542/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6925c5c447904590c9da2d18/Mr_R_Abdur_v_Bagitali_Ltd_-_6011542_2024_-_Judgment.pdf).
Export sheep and goats to Trinidad and Tobago: certificate 5312
Source: gov.uk (2025-05-07)

Apply online to export ovines and caprines to Trinidad and Tobago.

Exporting from England, Scotland and Wales

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

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

1. Check what you need for your export

Find out about the requirements for export in the Guidance notes for certificate 5312 (https://assets.publishing.service.gov.uk/media/5bbde8bfe5274a362782efc7/5312NFG.pdf).

Download a specimen certificate Export sheep and goats to Trinidad and Tobago: EHC 5312 (https://assets.publishing.service.gov.uk/media/5bbde85840f0b63860f6d5b4/5312EHC_V1.pdf).

2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/5312EHC)

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

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

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

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

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

Find out about the requirements for export in the Guidance notes for certificate 5312 (https://assets.publishing.service.gov.uk/media/5bbde8bfe5274a362782efc7/5312NFG.pdf).

Download and fill in Export sheep and goats to Trinidad and Tobago: EHC 5312 (https://assets.publishing.service.gov.uk/media/5bbde85840f0b63860f6d5b4/5312EHC_V1.pdf).

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

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

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

Help with your application

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

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

Find out about call charges (https://www.gov.uk/call-charges).
The Forgotten Generations CIC
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The Forgotten Generations CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Diphtheria: public health control and management in England
Source: gov.uk (2025-07-17)

Guidelines on the control of diphtheria in England including investigation and management of cases and close contacts.

These ‘Public health control and management of diphtheria in England’ guidelines are intended for those involved in the public health control of diphtheria, including:
- health protection teams in the UK Health Security Agency (UKHSA)
- NHS staff at local and national levels in England
The ‘Supplementary guidance for cases and outbreaks in asylum seeker accommodation settings’ is for use by Health Protection Teams to support the control and management of diphtheria in asylum seeker (AS) accommodation settings.

Further resources are available for asylum seeker settings:
- data collection form for asylum seekers (https://www.gov.uk/government/publications/diphtheria-surveillance-form-for-follow-up)
- leaflets and vaccination and treatment record card (https://www.gov.uk/government/publications/diphtheria-vaccination-resources)
- warn and inform letter and factsheet (https://www.gov.uk/government/publications/diphtheria-warn-and-inform-letter)
Report your medical condition (form C1V)
Source: gov.uk (2025-04-10)

Report certain types of medical conditions to DVLA if you're a lorry, bus or coach driver.

Use this form to report these medical conditions:
- cancer (https://www.gov.uk/cancer-and-driving)
- Hodgkins lymphoma (https://www.gov.uk/hodgkins-lymphoma-and-driving)
- leukaemia (https://www.gov.uk/leukaemia-and-driving)
- lung cancer (https://www.gov.uk/lung-cancer-and-driving)
- lymphoma (https://www.gov.uk/lymphoma-and-driving)
- malignant melanoma (https://www.gov.uk/malignant-melanoma-and-driving)
- other related conditions
Check the list of health conditions (https://www.gov.uk/health-conditions-and-driving) if yours is not listed.

Find out what happens after you tell DVLA (https://www.gov.uk/driving-medical-conditions/what-happens-after-you-tell-dvla).
Regulatory Article (RA) 4803: method of application for approval (MRP 145.A.15), approved maintenance organisations only
Source: gov.uk (2025-11-28)

RA covering the application for issue or variation of an MRP Part 145 approval.

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

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
Mpox clade Ib and clade IIb outbreak: epidemiological overview
Source: gov.uk (2025-12-11)

The latest information on mpox clade Ib and clade IIb cases in the UK. Previous reports from June 2022 to January 2025 include information on clade IIb only.

From 6 February 2025, this report contains the latest national figures for cases of clade Ib and clade IIb mpox found in the UK.

Previous reports from June 2022 to January 2025 include data for clade IIb mpox only.

Mpox is a re-emerging zoonotic infection, caused by the monkeypox virus (MPXV), that occurs mostly in West and Central Africa.

From 21 June 2022 to week ending 5 August 2022, this update was published twice a week (Tuesdays and Fridays) and replaced the news stories previously published 3 times a week. Between 9 August 2022 and 20 December 2022, this report was published weekly on Tuesdays with an accompanying data set showing mpox case numbers by region and upper tier local authority of residence.

From 2 March 2023 onwards, this report has been published monthly to provide the latest national figures for cases of mpox.

Please refer to the UK Health Security Agency (UKHSA) notifications of infectious diseases reports for weekly updates on laboratory-notified mpox cases in England (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-reports-for-2025) and on notifications of clinically suspected mpox in England and Wales (https://www.gov.uk/government/publications/notifiable-diseases-weekly-reports-for-2025) by region and local authority. Further details on the epidemiology are available in the mpox technical briefing (https://www.gov.uk/government/publications/monkeypox-outbreak-technical-briefings).
Constitution of the pathology delivery board
Source: gov.uk (2025-06-23)

The constitution lists the responsibilities of the board in identifying and developing pathologists and maintaining their register.

The Pathology Delivery Board is the successor to the Home Office Policy Advisory Board which was instituted in 1991 “to oversee the provision of forensic pathology services in England and Wales, to establish best practice for the speciality and to encourage the development of the profession through the training of practitioners and the support of academic departments and relevant research”. The board took over from its predecessor on 1 October 2005.

The original constitution was approved by the Home Secretary on 15 February 2012.
Early years inspection: toolkit, operating guide and information
Source: gov.uk (2025-09-08)

Guidance for inspectors and providers on inspecting registered early years settings in England under the renewed education inspection framework, available for use from 10 November 2025.

Find guidance for early years inspections in England:
- early years inspection toolkit – what inspectors and early years providers use to discuss the quality of provision on inspection
- early years inspection operating guide – a step-by-step guide for inspectors on how to inspect a registered early years setting
- information about early years inspections – for staff and leaders, parents and carers and the wider public
This guidance will replace the early years inspection handbook (https://www.gov.uk/government/publications/early-years-inspection-handbook-eif) from 10 November 2025.

Education inspection framework

The education inspection framework (https://www.gov.uk/government/publications/education-inspection-framework) explains why we inspect registered early years settings and other educational provision, including the legal requirements.
Aberdeen City 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 Aberdeen City 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 Aberdeen City Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- 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.
Insolvency practitioners: requisition for BACS payment
Source: gov.uk (2025-11-20)

CAU 105: requisition for BACS payment.

Our templates include additional guidance on a second tab labelled ‘Rules’.

Before saving your completed spreadsheet template in CSV format, delete the ‘Rules’ tab, so that we can process your information correctly.

Once you have saved your final CSV file, email it to: xxx@xxx.xx (mailto:xxx@xxx.xx)

You must include a signed and completed CAU form with your spreadsheet. We are unable to process any submissions without this form.
Regulatory Article (RA) 1704: non-combat parachuting
Source: gov.uk (2025-04-03)

RA covering Non-Combat Parachuting, and their associated ancillary equipment, related activities conducted by the Regulated Community.

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

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
SPE13460 - Production accessories: repeated use of catalysts
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).

There is no limit on the number times a catalyst can be used provided that the processed products resulting from those operations are exported from the UK. Any extension of periods for discharge for catalysts may only be approved if they are to be used in further processing of goods for export from the UK.

If catalysts used on processed products that were re-exported can be re-used and are subsequently released to free circulation, the 'economic' value of the catalyst should be taken into account. The economic value can be determined by dividing:
- the value of catalyst used on processed product(s) that were re-exported, and
- the number of times or length of time, the catalyst can be re-used for the same purpose.
This 'value' should be deducted from the original value of the catalyst that was entered to IP.

For example: if a catalyst entered to IP can be used for 10 years:

Catalyst imported

Relief on catalyst

Value £10,000

The economic value of the catalyst would be 10 years / £10,000 = £1,000 per year

Re-useable for 10 years

The proportional value of the catalyst used to produce the processed products would be £1,000

10 processed products produced during the first year and subsequently re-exported. The catalyst is then released to free circulation

The remaining proportional value of the catalyst released to free circulation would be £10,000 - £1000 = £9000

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
Natural Capital and Ecosystem Assessment: privacy notice
Source: gov.uk (2025-01-23)

How the Environment Agency uses your personal information when you provide it as part of a Natural Capital and Ecosystem Assessment.

The Natural Capital and Ecosystem Assessment (NCEA) is an England-wide programme involving several Defra group organisations. Its purpose is to assess and describe the extent and condition of England’s biodiversity, ecosystems and natural capital assets.

This privacy notice sets out:
- what personal data we process and how we use it
- where we store your personal data
- how long we keep your personal data for
Wrexham Chauffeurs 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 Wrexham Chauffeurs 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 Wrexham Chauffeurs 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
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs K Trytko v Norbar Torque Tools Ltd: 6008963/2024
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Mrs K Trytko v Norbar Torque Tools Ltd: 6008963/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6908af01823bdda9488b25aa/Mrs_K._Trytko_-_v_-_Norbar_Torque_Tools_Limited___6008963-2024_-_Judgment.pdf).
Export fish and other aquatic animals not intended for human consumption to be used as feed material to Turkey: certificate 8861
Source: gov.uk (2025-10-02)

Apply online to export fish and other aquatic animals not intended for human consumption to be used as feed material to Turkey.

Exporting from England, Scotland and Wales

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

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

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68de96d7750fcf90fa6ffd62/8861NFG.pdf).

Download a specimen certificate Export fish and other aquatic animals not intended for human consumption to be used as feed material to Turkey: EHC 8861, version 1 (https://assets.publishing.service.gov.uk/media/68de96ca49e17d00a56ffd5e/8861EHC_V1.pdf).

2. Apply online

You’ll need:

a Government Gateway account

a Defra account

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8861EHC)

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

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

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

Applying online means you can:

see the status of your applications

always use the latest version of the EHC

copy existing applications

apply for blocks of certificates

Exporting from Northern Ireland

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

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68de96d7750fcf90fa6ffd62/8861NFG.pdf).

Download and fill in Export fish and other aquatic animals not intended for human consumption to be used as feed material to Turkey: EHC 8861, version 1 (https://assets.publishing.service.gov.uk/media/68de96ca49e17d00a56ffd5e/8861EHC_V1.pdf).

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

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

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

Help with your application

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

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

Find out about call charges (https://www.gov.uk/call-charges).
Ms A Johnson v Experian Ltd: 6007767/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Ms A Johnson v Experian Ltd: 6007767/2024 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/69148a8abc34c86ce4e6e69e/Ms_A_Johnson_v_Experian_Limited_6007767.2024_Judgment.pdf).
Letter from the Secretary of State for Northern Ireland regarding Windsor Framework declarations and decisions under Schedule 6B Northern Ireland Act 1998
Source: gov.uk (2025-04-24)

The Secretary of State, Hilary Benn, has written to the Speaker of the NI Assembly today, 24 April

The NI Secretary, Hilary Benn, has written to the Speaker of the NI Assembly to set out the decisions and declarations the UK Government will be making at the Withdrawal Agreement Joint Committee on the 29th of April which concern the Windsor Framework.
Services for Independent Living (SIL)
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 Services for Independent Living (SIL) 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 Services for Independent Living (SIL) 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
We also pledge the following:

Armed forces friendly: uploading a copy of our commitment to the covenant to our website and social media, using the logo wherever appropriate

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.
Q Insight 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 Q Insight 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 Q Insight 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
- Armed Forces Charities
We also pledge the following:

-Supporting specialist military charities in a variety of capacities, including financial support

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.