theodi/ndl-core-corpus huggingface dataset:
Practitioners Standard for Fraud Detection
Source: gov.uk (2025-05-27)

This is part of the wider Government Counter Fraud Standards and Guidance, which cover all the core disciplines and subdisciplines in the Government Counter Fraud Framework

The Practitioners Standard for Fraud Detection forms part of the fraud control cluster within the Government Counter Fraud Profession. This core discipline is focused on the skills, knowledge and experience required to implement detection techniques and practices, aiming to identify fraud through systems, strategies, data techniques and data analysis ensuring fraud is detected
DESNZ: workforce management information, February 2025
Source: gov.uk (2025-06-18)

Reports on departmental staff numbers and costs.

The Department for Energy Security and Net Zero (DESNZ) publishes details about staff numbers and payroll costs for payroll and non-payroll staff on a monthly basis.

This data is also available on data.gov.uk:
- DESNZ: workforce management information (https://www.data.gov.uk/dataset/82a5ec99-3790-431b-885c-5a02203cd50f/desnz-workforce-management-information)
Service out of the jurisdiction: Form N510
Source: gov.uk (2025-11-27)

Claimants can use this form to tell the court and defendant why they don't need the court's permission to serve a claim outside England and Wales.

Claimants must send this form to the court together with their claim form.

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Request accessible formats

You can request:
- a Braille version
- a large print version
- an easy read version
Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts and Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
VATRESNI8700 - Handling correspondence: Complaints that refund not paid - goods imported to GB
Source: gov.uk (2025-12-05)


Below provides a draft letter that may be sent to a traveller when the refund has been not been paid because the goods were imported into Great Britain.

Dear [insert name],

VAT Retail Export Scheme

Thank you for your letter of [insert date] concerning non-receipt of a refund of VAT from [insert name of retailer] on goods purchased by way of the retail export scheme.

HM Revenue and Customs set the conditions which must be met by retailers who operate the scheme, but are not responsible for refunding the VAT. The refund (amount, method of repayment etc) is a commercial transaction between you and the retailer, agreed at the time of purchase.

The reason given for not refunding the VAT was that you travelled directly to Great Britain from Northern Ireland (or via an EU member state). There are no personal allowances for goods imported into Great Britain in this way.

Goods brought to Great Britain are imports and VAT should be paid on import but, as UK VAT has already been charged by the Northern Ireland retailer no further action is normally required.

However, if you make a Retail Export Scheme claim you will need to also pay the import VAT on arriving into Great Britain. To simplify the process the original retailer, on receipt of your stamped VAT407(NI) will account for your import VAT at the same time as processing your claim.

As both amounts will be the same no actual refund will be given.

For this reason, retailers may not offer the Retail Export Scheme to overseas visitors intending to travel to Great Britain.

I hope you find this information useful. VAT notice 704/1, Claim VAT back on tax-free shopping in Northern Ireland, which can be found on the Gov.UK website, explains the retail export scheme in more detail.

Yours sincerely,
Science and Technology Ethics Advisory Committee announces new chair
Source: gov.uk (2025-10-14)

Richard Guest named as new chair of the Science and Technology Ethics Advisory Committee.

Richard Guest, Professor of Biometric Technologies at the University of Southampton, has been appointed as the new chair of the Science and Technology Ethics Advisory Committee (STEAC), beginning on 26 September 2025 for a period of 3 years.

Professor Guest has been a member of STEAC – formerly the Biometrics, Forensics Ethics Advisory Group (BFEG) – for 6 years and will continue to bring his internationally recognised and sustained research record over the past 25 years across biometric and forensic systems to his new role chairing the committee.

The Home Office’s Deputy Chief Scientific Advisor praised the significant contribution Professor Guest has provided so far to the Home Office and welcomed the continuity afforded from having a long-standing member take the role of chair. STEAC continues to provide independent science advice on the ethical questions resulting from the application of science and technology in the Home Office.
Mr V Poprockas v VKVP Haulage Ltd (In voluntary liquidation): 3305455/2024
Source: gov.uk (2025-08-04)

Employment Tribunal decision.

Read the full decision in Mr V Poprockas v VKVP Haulage Ltd (In voluntary liquidation): 3305455/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/688b2e8eb223ff124d388938/Mr_V_Poprockas__-_v_-_VKVP_HAULAGE_LIMITED__in_voluntary_liquidation____3305455-2024_-_Judgment.pdf).
Crimean-Congo haemorrhagic fever (CCHF) contact tracing matrix
Source: gov.uk (2025-11-27)

How to classify and manage people who have been exposed to CCHF.

This matrix is for health protection teams to manage and trace people who have come into contact with Crimean-Congo haemorrhagic fever (CCHF).

If you need an accessible version of this document, contact xxx@xxx.xx (mailto:xxx@xxx.xx).
Redditch Borough Council
Source: gov.uk (2025-07-30)

The Regulator of Social Housing's view of how well Redditch Borough Council is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
CT2 0PU, Valencia Waste Kent Limited: environmental permit application re-advertisement - EPR/XP3434HX/V018
Source: gov.uk (2025-11-21)

View the application submitted by Valencia Waste Kent Limited for Shelford Landfill Site, Canterbury.

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)
CG56205 - Share and securities: Futures: artificial transactions in futures/options: consequential adjustments
Source: gov.uk (2025-11-12)


TCGA92/S148B, TCGA92/S148C

The ITTOIA05 income rules, see CG56200, generally apply in respect of disposals of futures and options following the TCGA pattern given by Sections 143 to 144A TCGA92. However, where futures run to delivery or options are exercised, an income charge may arise when there is no corresponding CG disposal. Sections 148B and 148C modify the capital gains computations on a disposal of the asset acquired by reason of the option or future to prevent the same amounts being taken into account for both income and capital gains.

Detailed guidance is at SAIM7100 (https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim7100) onwards.

These provisions were repealed with effect for 2013-14 and subsequent years. See now SAIM2710 (https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim2710)+ for guidance on disguised interest.
Colin Robinson 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 Colin Robinson 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 Colin Robinson 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 Reservists
- 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.
Mr T Hinchliffe v Colin Higgins Group Holdings Ltd: 1400052/2025
Source: gov.uk (2025-10-06)

Employment Tribunal decision.

Read the full decision in Mr T Hinchliffe v Colin Higgins Group Holdings Ltd: 1400052/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68dd43b88c1db6022d0c9fc4/Mr_T_Hinchliffe_-vs-_Colin_Higgins_Group_Holdings_limited_-_Judgment.pdf).
British citizenship: caseworker guidance
Source: gov.uk (2025-06-13)

Tells HM Passport Office staff how to deal with passport applications for customers that hold British citizenship.

This guidance tells HM Passport Office staff:

how a customer can have a claim to British citizenship

how to check if a customer holds British citizenship

what documents a customer needs to send to support their passport application
Ms M Anderson v Clever Clogs Childcare Centre Ltd: 4104565/2024
Source: gov.uk (2025-11-03)

Employment Tribunal decision.

Read the full decision in Ms M Anderson v Clever Clogs Childcare Centre Ltd: 4104565/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6900d7f384b816d72cb9aa91/Ms_M_Anderson_v_Clever_Clogs_Childcare_Centre_Limited_-_4104565.2024_-_Judgment.pdf).
Quadient
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 Quadient 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 Quadient 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
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.
Ordo Militum Christi et Templari Hierosolyma
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 Ordo Militum Christi et Templari Hierosolyma 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 Ordo Militum Christi et Templari Hierosolyma recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
VATRESNI8350 - Handling correspondence: Complaint about the availability of the VAT retail export scheme for non-EU visitors
Source: gov.uk (2025-12-05)


Below is a draft letter that may be sent to a Northern Ireland resident who complains that overseas travellers are able to buy tax free goods in the UK. The letter should be adapted to suit individual circumstances.

Dear [insert name],

VAT Retail Export Scheme

Thank you for your letter of [insert date] about VAT refunds for overseas visitors.

The retail export scheme allows overseas visitors to recover VAT incurred in Northern Ireland as agreed under the Windsor Framework. HM Revenue and Customs has responsibility for setting the conditions, which must be met by retailers who operate the scheme. Because the scheme is not compulsory, the decision to operate it is a commercial one that rests solely with the retailer.

The scheme is only available to non-EU residents who purchase goods from participating retailers in Northern Ireland. VAT refunds are not available to non-UK residents for goods and services that they consume whilst they are in Northern Ireland. In addition, the scheme is not available in Great Britain, and UK import VAT will be due if goods are considered to have entered Great Britain directly from Northern Ireland. Most visitors to the UK do make some contribution to the tax collected by the Exchequer.

I hope this reply helps to clarify the position regarding the availability of tax-free shopping in the UK.

Yours sincerely,
D Trimble v Bash HR and Admin Services Ltd and Others: 3313075/2023
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in D Trimble v Bash HR and Admin Services Ltd and Others: 3313075/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/67e1700ad8e313b503358cdc/Darren_Trimble_v_Bash_Hr_and_Admin_Services_Ltd_and_others_3313075_2023_Judgment.pdf).

Read the full decision in D Trimble v Noordzee Holding Ltd and Shah McQueen Development (UK) Ltd: 3313075/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6842d58fe5a089417c8060b4/Dareen_Trimble_v_Noordzee_Holding_Limited___other_-_3313075-2023_-_Judgment.pdf).
Opt-out collective actions regime review: call for evidence
Source: gov.uk (2025-08-05)

This call for evidence seeks feedback on access to, and the operation of, the opt-out collective actions regime for competition law claims.

This call for evidence is seeking views on the opt-out collective actions regime for competition law claims to contribute to a review of its operation and impact and ensure it is fit for purpose.

The call for evidence progresses the commitment made by government to focus on economic growth with a regime that is proportionate and focuses on redress to consumers where they are due noting this is good for growth and investment.

This call for evidence is seeking views and evidence on the following:
- access to, and the framework for, funding cases within the regime
- scope and certification of cases
- alternative dispute resolution (ADR), settlement, and damages
- distribution of funds
MTT45620 - Particular entities and adjustments: Shipping: Core international shipping profits
Source: gov.uk (2025-08-05)


The core international shipping profits of a member of a group consists of:
- its core international shipping revenue, less
- its core international shipping costs.
The member's underlying profits are adjusted to exclude this figure.

This is set out in section 157 of Finance (No.2) Act 2023.

Core international shipping revenue

The member’s core international shipping revenue consists of all revenue earned by the member in consideration for its performance of core international shipping activities.

Core international shipping costs

The member’s core international shipping costs consist of:
- all costs incurred by the member that are directly attributable to the performance of core international shipping activities, and
- a proportion of costs indirectly attributable to the performance of those activities.
That proportion is given by multiplying the total amount of those indirectly attributable costs by:
- the core international shipping revenue of the member for the period, divided by
- the total revenue of the member for the period.
Core international shipping activities

Core international shipping activities are:
- carrying out international shipping (see MTT45600)
- leasing out a ship to be used for international shipping, where the ship is fully equipped, crewed and supplied
- leasing out, to a member of the same group, a ship to be used for core international shipping activity
- arranging for international shipping to be carried out under slot-chartering arrangements
- the sale of a ship that has been used in international shipping, where the ship has been held for use by the member for at least one year (not necessarily the year immediately prior to the sale)
Vehicle speed compliance statistics: data tables (SPE)
Source: gov.uk (2025-06-25)

Data about vehicle speed compliance on roads in Great Britain, produced by Department for Transport.

Accessibility of tables

The department is currently working to make our tables accessible for our users. The data tables for these statistics are now accessible.

We would welcome any feedback on the accessibility of our tables, please email vehicle speed compliance statistics (mailto:xxx@xxx.xx).

Vehicle speed compliance (SPE01)

SPE0101: Percentage of vehicles exceeding the speed limit by road type and vehicle type in Great Britain (https://assets.publishing.service.gov.uk/media/68daa8af750fcf90fa6ffba6/spe0101.ods) (ODS, 24.9 KB)

SPE0102: Free flow vehicle speeds by road type and vehicle type in Great Britain (https://assets.publishing.service.gov.uk/media/685a8814db207fc18744d5ed/spe0102.ods) (ODS, 83.5 KB)

SPE0103: Percentage of vehicles exceeding the speed limit by hour of day on roads with free flowing conditions in Great Britain (https://assets.publishing.service.gov.uk/media/685935235225e4ed0bf3cf02/spe0103.ods) (ODS, 18.1 KB)

SPE0104: Percentage of vehicles exceeding the speed limit by day of the week on roads with free flowing conditions in Great Britain (https://assets.publishing.service.gov.uk/media/68593530b328f1ba50f3cedb/spe0104.ods) (ODS, 10.2 KB)

SPE0105: Time difference between vehicles and the vehicle behind in Great Britain (https://assets.publishing.service.gov.uk/media/685959bde2e8fdfe8b652dc3/spe0105.ods) (ODS, 9.67 KB)

Speeding offences and reported accidents involving speeding (SPE02)

SPE0201: Motor vehicle offences relating to exceeding the speed limit (https://assets.publishing.service.gov.uk/media/685934eb5225e4ed0bf3cf01/spe0201.ods) (ODS, 10.4 KB)

Contact us

Road traffic and vehicle speed compliance statistics

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

Media enquiries xx-xxxx-xxxx
MSN 1889 (M+F) Amendment 5 (Biological agents) regulations 2010
Source: gov.uk (2025-09-04)

Purpose of this notice is to give detailed information required to comply with the (Health and Safety at Work) (Biological Agents) Regulations 2010 as amended.

Notice to all ship, yacht and fishing vessel owners, operators and managers and other employers of seafarers, masters, officers and seafarers on merchant ships and yachts, skippers and crew on fishing vessels and small commercially operated vessels.

This notice should be read in conjunction with MGN 636 (M) Amendment 4 (https://www.gov.uk/government/publications/mgn-636-mf-amendment-4-health-and-safety-at-work-regulations-1997) and MGN 587 (F) Amendment 1 (https://www.gov.uk/government/publications/mgn-587-f-amendment-1-ilo-health-and-safety-responsibilities) ILO Work in Fishing Convention : Health and Safety Responsibilities which give guidance on the Merchant Shipping and Fishing Vessels (Health and Safety at Work) Regulations 1997.

This notice replaces MSN 1889(M+F) Amendment 4.
Premier Palletised 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 Premier Palletised 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 Premier Palletised 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Appoint an Armed Forces Champion within the business to act as a focal point for organising and promoting support for the Armed Forces 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.
COM82010 - Interest: interest objections and amendments: why an interest charge may be incorrect
Source: gov.uk (2025-11-14)


This page is currently under review

A late payment interest charge may be incorrect for one or more of the following reasons.

Where the clerical interest indicator (CII) is set to 'N':
- the EDP (Effective Date of Payment0 of one or more payment type credits is incorrect
- a payment type posting has been incorrectly allocated
Where the Clerical Interest Indicator is set to 'Y':
- the EDP of one or more payment type credits is incorrect
- a payment type posting has been incorrectly allocated
- the underlying tax has been reduced
- carry-back of DTR (Double Taxation Relief) or losses is involved
- relief has been granted under Section 458 Corporation Tax Act 2010
A debit interest charge may be incorrect for one or more of the following reasons.

Where the credit / debit interest indicator (CDII) is set to ‘N’:
- the EDP of one or more payment type credits is incorrect
- a payment type posting has been incorrectly allocated
- a payment type posting has been transferred to OAS (Overpayment Accounting System)
- the quarterly instalment payment (QIP) signal has incorrectly been set to ‘Y’
Where the credit / debit interest indicator (CDII) is set to ‘Y’:
- the EDP of one or more payment type credits is incorrect
- a payment type posting has been incorrectly allocated
- the underlying tax has been decreased
- not all payments have been included in the calculation
- the QIP signal has incorrectly been set to ‘Y’
The Environment Agency (NPS/WR/043006): application made to abstract water
Source: gov.uk (2025-11-26)

The Environment Agency has made an application to the Secretary of State for Environment, Food and Rural Affairs for a licence to abstract (take) water.

The Environment Agency consult the public on certain applications for the abstraction and impoundment of water.

These notices explain:

what the application is about

which Environment Agency offices you can visit to see the application documents on the public register

when you need to comment by
Mr J Brittain v BAE Coffee Ltd: 1810298/2024
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Mr J Brittain v BAE Coffee Ltd: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/6864fc13e6557c544c74db0b/John_Patrick_Brittain_v_BAE_Coffee_Ltd-_xx-xxxx-xxxx.pdf).
Chris Grigg CBE
Source: gov.uk (2025-06-06)

Chris Grigg is Chair of the National Wealth Fund and of Evelyn Partners, the wealth management company. He was also appointed non-executive Chair for Melrose plc, the aerospace company, in March 2025. In his executive career, Chris was most recently CEO of British Land. Before that, he was CEO of Barclays Commercial Bank. Chris’s earlier career was spent at Goldman Sachs, where he was a Partner, and at Morgan Grenfell. Chris has an MA in Economics from the University of Cambridge.

Chris Grigg is Chair of the National Wealth Fund and of Evelyn Partners, the wealth management company. He was also appointed non-executive Chair for Melrose plc, the aerospace company, in March 2025.

In his executive career, Chris was most recently CEO of British Land. Before that, he was CEO of Barclays Commercial Bank. Chris’s earlier career was spent at Goldman Sachs, where he was a Partner, and at Morgan Grenfell. Chris has an MA in Economics from the University of Cambridge.
PM meeting with Chancellor Merz of Germany: 22 October
Source: gov.uk (2025-10-22)

The Prime Minister spoke to the Chancellor of Germany Friedrich Merz today at the Western Balkans Leaders’ Summit.

The Prime Minister spoke to the Chancellor of Germany Friedrich Merz today at the Western Balkans Leaders’ Summit.

The leaders began by reflecting on the importance of summit, recognising that deepening cooperation with international partners is vital to tackling irregular migration and strengthening security across Europe.

Looking ahead to the Coalition of the Willing meeting on Friday, convened by the Prime Minister, the leaders agreed that Ukraine must be in the strongest possible position - before, during, and after any ceasefire. They agreed that there can be no decision about Ukraine’s future without Ukraine, and reiterated their determination to keep working with partners to stand with Ukraine.

The Prime Minister underscored that we all must be resolute in our support for Ukraine and commit to intensifying efforts to cripple Putin’s war machine.

Turning to the Middle East, the leaders agreed on the need to uphold the ceasefire and for more aid to reach those who so desperately need it. They discussed the British and German personnel who have been deployed to the region to support the implementation of the ceasefire and the rest of the peace plan. Now is a critical time for stability in the region, they agreed.
The time limits for importing replacement goods under Prior Export Equivalence and Preference
Source: gov.uk (2025-10-22)

Information on the time limits for importing replacement goods under Prior Export Equivalence and Preference.

If prior export equivalence is approved, the authorisation letter must state how long the authorisation holder will have to import goods after the equivalent goods have been exported. This will normally be no longer than 6 months.

For most goods, this limit can be extended up to a maximum of 12 months from the date the equivalent goods were exported. Applications to extend may also be considered even where the original 6 month period has expired.

For agricultural goods, the time limit cannot be extended beyond 6 months from the date the equivalent goods were exported. This protects UK producers from the risk of speculation on future crop yields, due to the volatility of agricultural markets.
VETERANS BREWING 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 VETERANS BREWING 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 VETERANS BREWING 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
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.
SPM182000 - Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: Small Employers’ Relief (SER) definition of small employer
Source: gov.uk (2025-04-06)


Employers can qualify for SER for SMP/SAP/SPP/ShPP/SPBP/SNCP.

A small employer is one whose total gross Class 1 NICs, including primary (employee) and secondary (employer) liability, is at or below a set annual threshold, in the qualifying tax year.

For this calculation, gross Class 1 NICs exclude:
- Class 1A,
- Class 1B, and
- any NICs rebate
The rules for determining who is a small employer for SER are laid down in:
- SMP (Compensation of Employers) and Miscellaneous Amendment Regulations 1994 (SI 1994/1882)
- SMP (Compensation of Employers) and Miscellaneous Amendment Regulations (Northern Ireland) 1987 (SR1987/30)
- Section 7(3) Employment Act 2002.
- Regulation 3 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 SI2002/2820.
- Article 8 of the Employment Order (Northern Ireland) 2002.
- Regulations 3 to 8 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002 SR2002 No 379
Qualifying tax year

The qualifying tax year for SMP, SAP, SPP, ShPP, SPBP and SNCP is defined as the last complete tax year before the employee’s Qualifying Week (QW), Matching Week (MW), Official Notification Week (ONW) or Relevant Week (RW).

It is the employer's responsibility to check the QW/MW/ONW/RW of each employee's SP to see if they can be classed as a small employer, for each payment.
Ms A Ettienne v Devon County Council and others: 1403703/2022
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Ms A Ettienne v Devon County Council and others: xx-xxxx-xxxx - Partial Strike Out (https://assets.publishing.service.gov.uk/media/63e25bcf8fa8f50e84924487/Ms_A_Etienne_v_Devon_County_Council___Others_-_xx-xxxx-xxxx_-_Strike_Out_Judgment.pdf).

Read the full decision in Ms A Ettienne v Devon County Council and others: xx-xxxx-xxxx - Amended Dismissal (https://assets.publishing.service.gov.uk/media/67e29d83148bef6fa4cfdab2/Ms_A_Ettienne_-vs-_Devon_county_Council_-_xx-xxxx-xxxx_-_Amended_Judgment.pdf).

Read the full decision in Ms A Ettienne v Devon County Council and others: xx-xxxx-xxxx - Reasons (https://assets.publishing.service.gov.uk/media/6888962d76f68cc8414d5aa4/Ms_A_Ettienne_-vs-_Devon_County_Council___3_other_-_Written_Reasons.pdf).
Miss S McKenna v Miss L Murphy: 1401254/2024
Source: gov.uk (2025-10-03)

Employment Tribunal decision.

Read the full decision in Miss S McKenna v Miss L Murphy: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/68dbf966ef1c2f72bc1e4c68/Miss_S_McKenna_-vs-_Miss_L_Murphy_-_Judgment.pdf).
Product Safety Report: CIAT VECTIOS Roof Top Air Handling Unit (2412-0006)
Source: gov.uk (2025-03-07)

Product Safety Report for a CIAT VECTIOS Roof Top Air Handling Unit.

Summary

Product: CIAT VECTIOS Roof Top Air Handling Unit

Hazard: It is possible for a relay to fail closed, permanently energizing the heater and creating a low risk of a limited thermal event.

Corrective action: The manufacturer has initiated a modification programme.

Product information

Hazard

It is possible for a relay to fail closed, permanently energizing the heater and creating a low risk of a limited thermal event.

Corrective action

The manufacturer has initiated a modification programme. The manufacturer has contacted distributors and end users requiring, at the next intervention or maintenance visit, the addition of hardware (circuit breaker) to the relay contactor to shut down power as soon as relay failed closed is detected. Intervention and material kits are to be provided free of charge.

Additional information

PSD case number: 2412-0006

Notified by: Health and Safety Executive
CH254010 - How to do a compliance check: using inspection powers: unannounced inspections: when they may be needed
Source: gov.uk (2025-12-05)


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

The power to carry out inspections without advance notice is vital to enable HMRC to tackle the hidden economy and other serious non-compliance.

However, in order to ensure that our actions are reasonable and proportionate in relation to the risk, an unannounced visit must only be made where:
- there is a clear operational need to avoid giving advance notice of an intended visit, and
- the intrusion and potential inconvenience is justified to achieve HMRC’s aims, see CH21360 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch21360)
If the tax position can be established in a less intrusive manner an unannounced visit is not appropriate. Further guidance on the Human Rights Act can be found at CH21300 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch21300).

An unannounced visit could be necessary where:
- persons have repeatedly missed appointments
- deliberate understatement will only be evidenced if the visit is unannounced, for example:
- failure to register for VAT
- failing to operate PAYE
- suppressing cash takings
- trading in a second, off-book activity
- MTIC and Labour Provider fraud
- there is a risk that the business may have been established to obtain tax repayments fraudulently
An unannounced inspection must be authorised, see at CH254020 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch254020).
The surveillance of women at very high risk of developing breast cancer
Source: gov.uk (2025-07-10)

This guidance is aimed at BSP providers, commissioners, organisations and individuals who refer women into the very high-risk programme.

The national cancer strategy (https://www.gov.uk/government/publications/the-national-cancer-strategy) requires the NHS breast screening programme (BSP) to manage the surveillance of women at very high risk of developing breast cancer to national standards across England.
IHTM47034 - Long-term UK residence: Spousal long-term UK residence elections – How to make an election
Source: gov.uk (2025-04-07)


The rules for spouse elections prior to 6 April 2025 can be found at IHTM13040 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13040) – IHTM13049 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13049).

An election must be made by notice in writing and sent to HMRC. For lifetime transfers, it must be made by the person who is not a long-term UK resident and for death cases, by the deceased’s personal representatives. (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000))

There is no prescribed form of election, but it must contain:

the full name and address of the person making the election, or for whom the personal representatives are making an election,

their date of birth and, if appropriate, their date of death,

the full name of their spouse or civil partner who is long-term UK resident, and

the date the election is to take effect from.

If you receive an election that does not contain all of the information we need, you should write to the sender, using standard letter SL16, to ask for the missing information.

The election should be sent to:

WMBC Assets Risk Team (Elections)

Inheritance Tax

HM Revenue and Customs

BX9 1HT
Multiple benefits of nature-based solutions: an evidence synthesis
Source: gov.uk (2025-02-14)

Examines the effects of nature-based solutions on freshwater environments by synthesising evidence from the scientific literature.

Nature-based solutions (NbS) are increasingly being used to reduce human impacts on river catchments. However, evidence of their effectiveness to deliver multiple benefits in different catchment settings is limited.

This project examined the effects of NbS on freshwater environments by synthesising evidence from the scientific literature. Understanding where NbS are most effective will help the Environment Agency, catchment managers and practitioners make more informed decisions about their implementation.
Quarter 2 Agricultural Market Report Northern Ireland, 2025
Source: gov.uk (2025-09-25)

Average livestock and crop prices for Northern Ireland, Quarterly.

Total monthly deliveries of compound and other processed animal feedstuff and the amount of raw materials used in the production of compound and other processed animal feedstuffs, by Northern Ireland feedstuffs manufacturers.