theodi/ndl-core-corpus huggingface dataset:
MTT33010 - Calculating top-up amounts: Additional top-up amounts: Overview
Source: gov.uk (2025-08-05)


An additional top-up amount can arise in two different scenarios:
- where there is a negative covered tax balance that exceeds 15% of a loss in the adjusted profits (see MTT33100 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt33100)), or
- where a recalculation of a prior period results in an increase to the top-up tax for that period (see MTT33200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt33200)).
An additional top-up amount will first be calculated as a collective additional amount for the members in the territory.

Amounts of Qualifying Domestic Minimum Top-up Tax may be credited against the collective additional amount.

The collective additional amount is then allocated between the members. The method of allocation differs depending on which circumstance gave rise to the collective additional amount.

The additional top-up amount of each member is then brought into charge in broadly the same manner as an ordinary top-up amount of the member (see MTT31000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt31000)), with certain alterations.

See MTT61020+ (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt61020) and MTT65020+ (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt65020) for guidance on chargeability for MTT and DTT respectively.

Election to carry forward and reduce collective additional amount where covered taxes less than expected

Where the collective additional amount arose where covered taxes were less than expected, an election can be made to carry forward the amount to a year where there is an adjusted profit for the territory. See MTT33120 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt33120)for further guidance.
Provisional UK greenhouse gas emissions statistics 2024
Source: gov.uk (2025-03-27)

Provisional estimates of UK territorial greenhouse gas emissions for 2024, including quarterly emissions estimates.

This publication provides the latest provisional estimates of UK territorial greenhouse gas emissions based on provisional inland energy statistics published Energy Trends (https://www.gov.uk/government/collections/energy-trends).

For the purposes of reporting, greenhouse gas emissions are allocated into a small number of broad, high-level sectors known as Territorial Emissions Statistics sectors, which are as follows: electricity supply, fuel supply, domestic transport, buildings and product uses, industry, agriculture, waste, and land use land use change and forestry (LULUCF). Provisional estimates are also allocated into broad fuel classifications as follows: gas, oil, coal, other solid fuels, and other emissions.

These provisional estimates are subject to revision when the final estimates are published; however, they provide an early indication of emissions in the most recent full calendar year.

This is an Accredited Official Statistics publication and complies with the Code of Practice for Statistics.

Please check our guidance (https://www.gov.uk/government/publications/uk-greenhouse-gas-emissions-explanatory-notes) or email xxx@xxx.xx (mailto:xxx@xxx.xx) if you have any questions or comments about the information on this page.
Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (Pension Credit Rights) (APSS201)
Source: gov.uk (2025-04-06)

Use postal form APSS201 to amend an existing notification to rely on pre-commencement pension credits or pension credits from previously crystallised rights.

Use form APSS201 to amend an existing notification to rely on either:
- Paragraph 18 Schedule 36 of the Finance Act 2004 (pre-commencement pension credits)
- Paragraph 20A Schedule 36 of the Finance Act 2004 (pension credits from previously crystallised rights).
Email HMRC to ask for this form in Welsh (Cymraeg) (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).

Before you start

If you’re using an older browser, such as Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers (https://www.gov.uk/help/browsers).

How to use the print and post form

You will fill this form in online and you cannot save your progress. It is best to get all of your information together before you start.
Mr J Joe v Tipsy Vegan Ltd: 3305772/2024
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in Mr J Joe v Tipsy Vegan Ltd: 3305772/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/6840248c1d85c6606009ccf3/Mr_J_Joe_-_v_-_Tipsy_Vegan_Limited___3305772-2024_-_Judgment.pdf).
Mr P Payne and Others v CTL Audiovisual Services Ltd: 2300855/2025 and Others
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Mr P Payne and Others v CTL Audiovisual Services Ltd: 2300855/2025 and Others - Judgment (https://assets.publishing.service.gov.uk/media/6888cf9576f68cc8414d5ae8/Mr_P_Payne_and_others_v_CTL_Audiovisual_Services_Ltd_2300855-2025_and_others_Ful_Judgment.pdf).
National Minimum Wage and National Living Wage: Low Pay Commission remit 2025
Source: gov.uk (2025-08-04)

The government’s remit to the Low Pay Commission (LPC) outlining areas to consider when recommending the 2025/26 National Minimum Wage and National Living Wage.

The government has published a new remit to the Low Pay Commission (LPC). The new remit asks the LPC to make recommendations for the National Living Wage rate and National Minimum Wage rates that should apply from April 2026.

We have asked the LPC to make these recommendations by October 2025.
Mr A Ali v Clearwater Solicitors and Others: 2408062/2022
Source: gov.uk (2025-05-23)

Employment Tribunal decision.

Read the full decision in Mr A Ali v Clearwater Solicitors: 2408062/2022 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/639b4170d3bf7f7f92f861d2/Mr_A_Ali_v_Clearwater_Solicitors_-_2408062_2022_-_Judgment_-_Preliminary.pdf).

Read the full decision in Mr A Ali v Clearwater Solicitors and others: 2408062/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6601906b65ca2fa78e7da7a2/Mr_A_Ali_v_Clearwater_Solicitors_Ltd_2408062_2022_.pdf).

Read the full decision in Mr A Ali v Clearwater Solicitors and Others: 2408062/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/6756de6a7ec19a3516f79a27/Mr_A_Ali_v_Clearwater_Solicitors_Limited___Others_2408062_2022.pdf).

Read the full decision in Mr A Ali v Clearwater Solicitors and Others: 2408062/2022 - Amended Reserved Judgment (https://assets.publishing.service.gov.uk/media/6756de2f43b2de5fee8dae7d/Mr_A_Ali_v_Clearwater_Solicitors_Limited___Others_2408062_2022..pdf).

Read the full decision in Mr A Ali v Clearwater Solicitors Ltd and Others: 2408062/2022 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/6825c9f485c0250741b014c5/Mr_A_Ali_v_Clearwater_Solicitors_Ltd___others_-_2408062_2022_-_Certificate_of_Correction.pdf).

Read the full decision in Mr A Ali v Clearwater Solicitors Ltd and Others: 2408062/2022 - Corrected Reconsideration (https://assets.publishing.service.gov.uk/media/6825ca23b2527e8de9b014c9/Mr_A_Ali_v_Clearwater_Solicitors_Ltd___others_-_2408062_2022_-_Amended_Judgment.pdf).
Net Zero Society: scenarios and pathways
Source: gov.uk (2025-02-17)

A report designed to help policy makers test the UK’s net zero strategy against scenarios for how society could look in future.

The UK is committed to reaching net zero by 2050. Future societal norms and behaviours will have a significant impact on how emissions are reduced, but they are also highly uncertain. Society in 2050 is likely to be very different from today.

This report was commissioned as part of the government’s net zero strategy in 2021, and aims to answer the following questions:
- What does evidence on past societal changes tell us about how future changes could unfold, and can we spot early signs of this happening?
- Informed by this evidence, how might society plausibly change by 2050, and how could this affect our pathway to net zero?
The report is designed to help policy makers test the UK’s net zero strategy against a wider set of assumptions about how society could look in the future, to help make it more resilient and ready to address risks and opportunities as they arise.

The research included in the report was carried out up until early 2023 and only considers trends and policy up until this point. The report does not explore or make recommendations for the government’s net zero strategy.
Mr J Buckingham v Unipart Retail Ltd: 1800921/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr J Buckingham v Unipart Retail Ltd: xx-xxxx-xxxx - Partial Dismissal (https://assets.publishing.service.gov.uk/media/6909e5d8b04a520c50518431/Mr_J_Buckingham_v_Unipart_Retail_Limited_-_Judgment_-_xx-xxxx-xxxx.pdf).
Oral hearing Guidance (January 2025 v3.0)
Source: gov.uk (2025-02-21)

This guidance is for Parole Board members carrying out Oral Hearing work.

An oral hearing takes place for those cases where oral evidence is needed in addition to the written material in the dossier and/or when the principles of fairness set out in the case of Osborn, Booth & Reilly [2013] UKSC 61 require it.

A hearing provides the opportunity to take oral testimony and to test evidence in support of an independent assessment of risk of serious harm and its manageability in the community. It can also be an opportunity for a prisoner to talk directly to parole board decision-makers.

The Oral Hearing Guidance provides detailed best practice information covering the administration and conduct of oral hearings, including:
- The roles and responsibilities of those involved in a hearing
- Pre- and post- hearing practice
- Case Management Conferences
- Practicalities on the day of the hearing
- The hearing itself; and
- Concluding the case on the papers.
The guidance has been revised to reflect recent changes in policy and legislation following the Parole Board (Amendment) Rules 2024 and the Victims and Prisoners (VAP) Act 2024, as well as other changes in practice.

This replaces all previous Parole Board guidance on Oral Hearings.
Goonhilly Earth Station
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 Goonhilly Earth Station 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 Goonhilly Earth Station recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs L Birks v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3304312/2023
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in Mrs L Birks v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3304312/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67d2de5afb8db2176d5e97cf/Mrs_L_Birks_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other__-_3304312-2023__-__Judgment.pdf).
Ms R Fryer v Ryall Property Consulting Ltd: 6015790/2025
Source: gov.uk (2025-11-25)

Employment Tribunal decision.

Read the full decision in Ms R Fryer v Ryall Property Consulting Ltd: 6015790/2025 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/692462d1ba812a67cb6a5681/Ms_R_Fryer_v_Ryall_Property_Consulting_Ltd_-_6015790_2025_-_Judgment.pdf).
Defence fuels policy, organisation and safety regulations (JSP 317)
Source: gov.uk (2025-01-15)

This covers the MOD safety regulations for the storage and handling of fuels and lubricants.

The Joint Service Publication (JSP) 317 manual details the standards of practice to be observed within Ministry of Defence (MOD) installations for the bulk storage and handling of fuels and lubricants and associated products.

Related information
- Defence Policy for Health, Safety and Environmental Protection (https://www.gov.uk/government/publications/defence-policy-for-health-safety-and-environmental-protection-dsa-011)
- Management of environmental protection in defence (JSP 418) (https://www.gov.uk/government/publications/jsp-418-mod-corporate-environmental-protection-manual)
- Management of health and safety in defence (JSP 375) (https://www.gov.uk/government/collections/jsp-375-health-and-safety-handbook)
- Defence fire safety and fire risk management (JSP 426) (https://www.gov.uk/government/publications/jsp-426-fire-safety-manual)
Pay review body members' fees and expenses from 2024 to 2025
Source: gov.uk (2025-07-31)

Details of fees and expenses claimed by members of the pay review bodies.

These figures show the fees and expenses claimed by members of:
- Armed Forces’ Pay Review Body - GOV.UK (https://www.gov.uk/government/organisations/armed-forces-pay-review-body) (AFPRB)
- Review Body on Doctors’ and Dentists’ Remuneration - GOV.UK (https://www.gov.uk/government/organisations/review-body-on-doctors-and-dentists-remuneration) (DDRB)
- NHS Pay Review Body - GOV.UK (https://www.gov.uk/government/organisations/nhs-pay-review-body) (NHSPRB)
- Prison Service Pay Review Body - GOV.UK (https://www.gov.uk/government/organisations/prison-services-pay-review-body) (PSPRB)
- School Teachers’ Review Body - GOV.UK (https://www.gov.uk/government/organisations/school-teachers-review-body) (STRB)
- Senior Salaries Review Body - GOV.UK (https://www.gov.uk/government/organisations/review-body-on-senior-salaries) (SSRB)
- National Crime Agency Remuneration Review Body - GOV.UK (https://www.gov.uk/government/organisations/national-crime-agency-remuneration-review-body) (NCARRB)
- Police Remuneration Review Body - GOV.UK (https://www.gov.uk/government/organisations/police-remuneration-review-body) (PRRB)
N Ferguson v Department for Work and Pensions: 6005955/2024
Source: gov.uk (2025-12-01)

Employment Tribunal decision.

Read the full decision in N Ferguson v Department for Work and Pensions: 6005955/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/692986dece50d215cae961d6/Nicola_Ferguson_v_Department_for_Work_and_Pensions_6005955-2024_Judgment.pdf).
Safer Roads Fund process evaluation
Source: gov.uk (2025-11-27)

Reports evaluating the Safer Roads Fund.

These reports outline findings from the Safer Roads Fund evaluation.

The phase 1 report concentrates on the early stages of the fund, including the fund’s announcement and application stage. Interviews were conducted with local authorities, particularly those with schemes funded in 2017.

The phase 2 report focuses on local authorities’ understanding and implementation of the safe system to encourage culture change in road safety.

The full research goals are to:
- better understand how the Safer Roads Fund is being administered
- discover how the Safer Roads Fund is encouraging local authorities to adopt safe systems principles
The research was completed by Kantar Public on behalf of the Department for Transport.
Heart of Kent Hospice
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 Heart of Kent Hospice 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 Heart of Kent Hospice 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
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Increase awareness across the Hospice workforce to ensure no member of the Armed Forces Community faces disadvantage in the provision of palliative and end of life care.

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 R B M Chand v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation): 3308175/2023
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mrs R B M Chand v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation): 3308175/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6846b5cae5a089417c806145/Mrs_R_B_M_Chand_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation__3308175-2023_Judgment.pdf).
2 Channing Gardens, Sheffield, S6 2QW: MAN/00CG/RTB/2024/0001
Source: gov.uk (2025-07-02)

Northern Tribunal Judge C Tonge and Tribunal Member S Kendall sitting on 18 September 2024

Read the full decision in 2 Channing Gardens, Sheffield, S6 2QW: MAN/00CG/RTB/2024/0001 (https://assets.publishing.service.gov.uk/media/680940960324470d6a394f4e/2_Canning_Gardens_Sheffield_18_September_2024.pdf)
LOTHIAN BUSES 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 LOTHIAN BUSES 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 LOTHIAN BUSES LIMITED recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
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.
Teacher misconduct panel outcome: Mr Stuart Norris
Source: gov.uk (2025-10-06)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Mr Stuart Norris

Teacher’s date of birth: 24 November 1973

Location teacher worked: Leicestershire, East Midlands

Date of professional conduct panel: 17 September 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Stuart Norris formerly employed in Leicestershire, East Midlands.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Teacher misconduct panel outcome: Ms Sian Hill
Source: gov.uk (2025-08-12)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Ms Sian Hill

Teacher reference number: 2151693

Teacher’s date of birth: 21 October 1997

Location teacher worked: Manchester, North West England

Date of professional conduct panel: 25 July 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Ms Sian Hill formerly employed in Manchester, North West England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
School exclusion reviews data collection: how to submit data
Source: gov.uk (2025-11-05)

How local authorities should submit information about reviews of cases where schools have suspended or expelled pupils.

The school exclusion reviews data collection is a statutory return that all local authorities submit to us every January. You must complete statutory data collections by law unless there’s a good reason not to.

The data collection records the number and outcomes of all exclusion reviews that parents or guardians lodge (ask for) and that an independent review panel determines (decides) during the academic year.

It applies to:
- schools and alternative provision (AP) settings maintained by the local authority
- academies (https://www.gov.uk/types-of-school/academies) and free schools (https://www.gov.uk/types-of-school/free-schools)
AP settings are places that provide education for children who cannot go to a mainstream school.

Important dates

The 2026 data collection:
- opens on 7 January 2026
- closes on 30 January 2026
Submit your data

You’ll need to:
- register and log in with DfE Sign-in (https://services.signin.education.gov.uk)
- use COLLECT to submit your data
Contact your school or local authority approver, if:
- you want to request a DfE Sign-in username or password so you can access COLLECT
- ‘school exclusion reviews data’ is not on the list of collections you can see in COLLECT
Get help using DfE Sign-in

If you do not know who your approver is, use the DfE sign-in request form (https://help.signin.education.gov.uk/contact/form).

If you’ve forgotten your password, use DfE Sign-in (https://services.signin.education.gov.uk) to reset it. You’ll need to click ‘start now’ and then the ‘I’ve forgotten my password’ link.

For further help with DfE Sign-in, use DfE Sign-in help (https://edd-help.signin.education.gov.uk/contact).

We’ll only be able to change the status of your data submission to ‘authorised’ once you’ve cleared all errors in the data in COLLECT.

Collection documents
- COLLECT guides for schools and local authorities (https://www.gov.uk/government/publications/collect-guides-for-schools-and-local-authorities)
- School exclusion reviews data collection 2026 (https://www.gov.uk/government/publications/school-exclusion-reviews-data-collection)
Help submitting data

Use the data collections service request form (https://www.education.gov.uk/researchandstatistics/stats/requestform) if you have any questions about your data. We aim to answer your question within 5 working days.

Feedback

Use the feedback form (https://www.education.gov.uk/researchandstatistics/stats/feedbackform) if you have any comments about our data collection service, including COLLECT and the helpdesk service.
Benyon, Richard - Minister of State at the Foreign, Commonwealth and
Development Office and Department for Environment, Food and Rural Affairs - ACOBA Advice
Source: gov.uk (2025-08-20)

Advice to Richard Benyon, former Minister of State at the Foreign, Commonwealth and Development Office and Department for Environment, Food and Rural Affairs, on business appointments after leaving Crown service.

Rt Hon The Lord Benyon left his role at the Foreign, Commonwealth and Development Office and the Department for Environment, Food and Rural Affairs in July 2024.

Board Member, ELT Recovery Ltd

Rt Hon The Lord Benyon sought the Committee’s advice about taking up a role with ELT Recovery Ltd. The letter (https://assets.publishing.service.gov.uk/media/68836c52cec9ccd515ae094d/Advice_Letter_-_Richard_Benyon__Board_Member__ELT_Recovery_Ltd.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in September 2024 and the appointment was taken up in June 2025. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/acoba-recommendation-richard-benyon-mp-parliamentary-under-secretary-of-state-defra/advice-letter-richard-benyon-board-member-elt-recovery-ltd?preview=8764584)

Chairman and Director, Englefield Estates Trust

Rt Hon The Lord Benyon sought the Committee’s advice about taking up a role with Englefield Estates Trust. The letter (https://assets.publishing.service.gov.uk/media/67bdf12789b4a58925ac6d51/Acoba_Advice_-_Richard_Benyon_-_Englefield_Estates_Trust.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in October 2024 and the appointment was taken up in November 2024. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/acoba-recommendation-richard-benyon-mp-parliamentary-under-secretary-of-state-defra/advice-letter-richard-benyon-mp-chairman-and-director-englefield-estates-trust?preview=8483687)

Rt Hon The Lord Benyon left his previous role as Parliamentary Under-Secretary of State for Natural Environment, Water and Rural Affairs in October 2013, before re-joining government. The Committee’s correspondence to Rt Hon The Lord Benyon following his previous departure from government in 2013 is also listed on this page.
National Forest Company annual report and accounts 2024 to 2025
Source: gov.uk (2025-10-31)

National Forest Company annual report and accounts April 2024 to March 2025.

The National Forest Company annual report and accounts for the period 1 April 2024 to 31 March 2025.

This paper was laid before Parliament in response to a legislative requirement or as a return to an address and was ordered to be printed by the House of Commons.
Miss M Roby v Folkestone Fixings Ltd (In administration): 2309610/2024
Source: gov.uk (2025-08-27)

Employment Tribunal decision.

Read the full decision in Miss M Roby v Folkestone Fixings Ltd (In administration): 2309610/2024 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/68a850de969253904d1557aa/Miss_M_Roby_v_Folkestone_Fixings_Limited__in_Administration__2309610-2024_-_Judgment_By_Consent_20-Aug-25.pdf).
Notifiable diseases: causative agents reports for 2025
Source: gov.uk (2025-12-09)

Weekly data from UK laboratories on the number of cases of notifiable bacteria and viruses (see important note in Details section, below).

The list of causative agents that laboratories must notify the UK Health Security Agency (UKHSA) about has been expanded to include additional notifiable organisms (https://www.gov.uk/guidance/notifiable-organisms-and-how-to-report-them) which became reportable under the Health Protection (Notification) (Amendment) Regulations (https://www.legislation.gov.uk/uksi/2025/291/made) from 6 April 2025. Publication of the additional causative agents will begin at a later date, once reporting development work has been undertaken to include them.

The regular causative agents report, excluding the additional notifiable organisms, will continue as usual.

This report compares the current week’s data on statutory notifications of causative agents to that of the previous 5 weeks.

Older weekly causative agents reports are also available:
- 2024 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-reports-for-2024)
- 2023 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-reports-for-2023)
- 2022 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-reports-for-2022)
- 2021 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-report-for-2021)
- 2020 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-report-for-2020)
- 2019 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-report-for-2019)
- 2018 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-report-for-2018)
- 2017 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-report)
- 2016 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-report-for-2016)
- 2015 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-report-for-2015)
- 2014 (https://www.gov.uk/government/publications/notifiable-diseases-causative-agents-report-for-2014)
Waste codes you can accept instead of those ending in 99: RPS 241
Source: gov.uk (2025-05-22)

Environment Agency regulatory position on when you can accept waste codes that are not listed in your environmental permit or waste exemption

This regulatory position statement (RPS) does not change your legal requirement to comply with an environmental permit for a waste operation or a registered waste exemption and the waste codes you are allowed to accept.

However, the Environment Agency will not normally take enforcement action if you do not comply with these legal requirements if you meet the requirements of this RPS.

This regulatory position does not apply to any other legal requirements.
Mr S Vinokaran v Tesco Stores Ltd: 2225902/2024
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Mr S Vinokaran v Tesco Stores Ltd: 2225902/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/6904dd975e080b12248980da/Mr_S_Vinokaran_v_Tesco_Stores_Limited_-_2225902-2024.pdf).

Read the full decision in Mr S Vinokaran v Tesco Stores Ltd: 2225902/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6883841ecec9ccd515ae0964/Mr_S_Vinokaran_v_Tesco_Stores_Limited_-_2225902-2024_-_Reasons.pdf).
Borwell
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 Borwell 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 Borwell recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Offering work experience and day visits to service leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
MDP Annual Business Plan and Corporate Plan 2025 to 2029
Source: gov.uk (2025-04-29)

These plans detail Ministry of Defence Police (MDP) operational and organisational priorities and objectives.

The Ministry of Defence Police (MDP) Corporate Plan sets out the operational and organisational strategic objectives and priorities for the MDP from 2025 to 2029.

The MDP Annual Business Plan sets out the objectives for the Force, aligning with each of the strategic priorities from the Corporate Plan. The MDP Annual Business Plan 2022/23 remains extant.
Fluorinated gas (F gas): guidance for users, producers and traders
Source: gov.uk (2025-05-12)

Requirements if you work with F gas.

Fluorinated greenhouse gases (F gases) include:
- hydrofluorocarbons (HFCs)
- perfluorocarbons (PFCs)
- sulphur hexafluoride (SF6)
This guidance affects anyone who:
- uses or services equipment that contains F gases, like refrigeration and air conditioning systems, solvents or aerosols
- produces, imports, exports or sells F gas or equipment containing F gas
Contact

If you have questions relating to the fluorinated greenhouse gas (F gas) and ozone depleting substances (ODS) online services, or the applicable charges, contact the Environment Agency. For more information see the fluorinated greenhouse gases and ozone-depleting substances charging scheme (https://www.gov.uk/government/publications/fluorinated-greenhouse-gases-and-ozone-depleting-substances-charging-scheme).

The Environment Agency administers these services on behalf of Great Britain and is the regulator if the registered office for your organisation is in England.

Telephone: 03708 506 506 (find out about call charges (https://www.gov.uk/call-charges))

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

If the registered office for your organisation is based in Scotland, Wales, offshore or your question is not related to F gas or ODS services in Great Britain, contact the relevant regulator.

Scotland

Scottish Environment Protection Agency (SEPA) (https://www.sepa.org.uk/regulations/climate-change/f-gases-and-ods/)

Telephone: xx-xxxx-xxxx

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

Wales

Natural Resources Wales (https://naturalresources.wales/?lang=en)

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

Offshore

Offshore Petroleum Regulator for Environment and Decommissioning (OPRED) (https://www.gov.uk/government/organisations/offshore-petroleum-regulator-for-environment-and-decommissioning)

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

Northern Ireland

Northern Ireland is part of the European Union fluorinated greenhouse gas and ozone depleting substances system. If the registered office for your organisation is in Northern Ireland contact the Northern Ireland Environment Agency (https://www.daera-ni.gov.uk/articles/fluorinated-greenhouse-gases).

Email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Dales Marine Services 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 Dales Marine Services 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 Dales Marine Services 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
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 G Wilson as Executor of Mrs E Wilson v Glasgow City Council: 116244/2010
Source: gov.uk (2025-04-16)

Employment Tribunal decision.

Read the full decision in Mr G Wilson as Executor of Mrs E Wilson v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67fe7db24f66a92e28546745/Mr_G_Wilson_as_Executor_of_Mrs_E_Wilson___Deceased___v_Glasgow_City_Council_-_xx-xxxx-xxxx_-_Judgment.pdf).
Mr M A Khan v Lidl Great Britain Ltd: 3205463/2022
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Mr M A Khan v Lidl Great Britain Ltd: 3205463/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/688b387217af69a639ebe67e/Mr_Khan_v_Lidl_Great_Britain_Ltd_3205463-_2022_-_Reserved_judgment.pdf).
SPE14020 - Specific rules and processes relating to Outward Processing: scope of the Outward Processing (OP) procedure
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).

The purpose of OP

The procedure allows for:
- goods to be temporarily exported to undergo processes not available within the UK
- faulty goods to be returned to a third country for repair, or
- replacement with equivalent goods under the Standard Exchange System (SES).
Examples of usage of OP:
- goods may be exported to undergo technical processes not available in the UK
- faulty goods may be exported for repair (or replacement under SES (Standard Exchange System)) The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1249/contents/made) Part 4 Chapter3(29)
- repaired goods may be re-imported with total or partial relief from duty
- SES may be used to import replacement goods before the goods they are replacing have been exported ('prior import of replacement products')
- Inward Processing (IP) goods may be temporarily exported under OP (any duty due on the process or repair is added to the amount suspended when the goods are re imported to IP) .
Outward Processing is not allowed for the following:

where the export results in a repayment or remission (https://www.gov.uk/guidance/apply-for-repayment-or-remission-of-import-duties-c285-chief) of import duty

the goods were, prior to export, released to free circulation at an end-use rate but the goods have not been put to an authorised use (https://www.gov.uk/guidance/end-use-relief) (other than repair)

goods where their export results in an export refund

where any other financial advantage under UK Agricultural Policy is obtained by the export of the goods

Additionally, SES cannot be used for UKAP goods see SPE14030 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe14030)

https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods

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