theodi/ndl-core-corpus huggingface dataset:
Complaints procedure
Source: gov.uk (2025-10-03)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with. We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complain using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/written-enquiry) or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days.

Find out more about our complaints procedures (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research.

Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure).

Visas

If your complaint is about UK visas contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure).

Or if you have a query, question or feedback on visas from (post name) please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
A M D G G Pestana v Lesley Anne Ltd T/a Hodge Services: 3311724/2024
Source: gov.uk (2025-09-17)

Employment Tribunal decision.

Read the full decision in A M D G G Pestana v Lesley Anne Ltd T/a Hodge Services: 3311724/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68c2d375838e7712ea2bfed2/Ana_Maria_Des_Gois_Gomes_Pestana_V_Lesley_Anne_Ltd_t.a_Hodge_Services_3311724.2024_Judgment_.pdf).
Adapting the UK’s transport system to the impacts of climate change
Source: gov.uk (2025-03-17)

Seeks views on the transport adaptation strategy, which includes actions and policies to enhance climate adaptation planning and action across the sector.

The transport adaptation strategy includes actions and policies to:
- enhance climate adaptation planning across the sector
- ensure these plans are achieved
- lead to improved climate resilience in the transport system
These policies will be developed over the next 5 years to enable progress ahead of the fourth National Adaptation Programme.

We are seeking views on:
- the policies included in the strategy and whether you support them
- how effective you believe the policies will be at enhancing adaptation action taken by transport infrastructure organisations
- what more you think government could do to adapt to the impacts of climate change on transport infrastructure
Product Safety Report: Pet Cage & Pet Heating Pad sold via Amazon (2501-0180)
Source: gov.uk (2025-01-30)

Product Safety Report for Pet Cage & Pet Heating Pad presenting a serious risk of electric shock.

Summary

Product: Pet Cage & Pet Heating Pad sold via Amazon

Hazard: The product presents a serious risk of electric shock as wiring is accessible to the pets when occupying the cage.

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

Product information

Hazard

This product presents a serious risk of electric shock as the instructions were inadequate in relation to keeping wires out of reach of the pets in the crate. If a pet is placed in the crate and left unsupervised, and the wire for heating the pad is accessible to them. They may bite through the wires, leading to an electric shock.

The heating radiators were not guarded, leaving hot surfaces accessible to the pet. Additionally, a temperature and humidity indicating device is supplied with the product, to be stored in the cage. The indicator presents a choking hazard, and as it contains a button cell battery, could cause internal burns to the pet.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD notification number: 2501-0180

Notified by: Local Authority Trading Standards
A Azeez and Others v Kent Community Health NHS Foundation Trust: 2304541/2023 and Others
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in A Azeez v Kent Community Health NHS Foundation Trust: 2304541/2023 - Judgment (https://assets.publishing.service.gov.uk/media/672e2012cc61d0a714ffdac8/Miss_A_Azeez_v_Kent_Community_Health_NHS_Foundation_Trust_2304541-2023_Judgment.pdf).

Read the full decision in A Azeez and Others v Kent Community Health NHS Foundation Trust: 2304541/2023 and Others - Strike Out (https://assets.publishing.service.gov.uk/media/67b71ab5bd116e3d7b1cf355/Aishat_Azeez___ors_v_Kent_Community_Health_Foundation_NHS_Trust_2304541-2023_Judgment__21-01-2025.pdf).
Revocation of the A1 in Northumberland Morpeth to Ellingham Development Consent Order 2024
Source: gov.uk (2025-11-13)

The Secretary of State for Transport has approved the revocation of the A1 in Northumberland: Morpeth to Ellingham Development Consent Order 2024.

The Secretary of State for Transport has revoked the A1 in Northumberland: Morpeth to Ellingham Development Consent Order 2024 (https://www.legislation.gov.uk/uksi/2024/733/contents/made).

See the Planning Inspectorate (https://national-infrastructure-consenting.planninginspectorate.gov.uk/projects/TR010059) for information about the scheme.
4B Hedgegate Court, Powis Street, W11 1JP: LON/00AW/F77/2024/0265
Source: gov.uk (2025-01-09)

Residential Property Tribunal Decision of Judge Jagger and Mr Miller on 29 October 2024

Read the full decision in 4B Hedgegate Court, Powis Street, W11 1JP: LON/00AW/F77/2024/0265 (https://assets.publishing.service.gov.uk/media/675177c619e0c816d18d1d71/4B_Hedgegate_Court_Dec_24.pdf) 4B Hedgegate Court, Powis Street, W11 1JP: LON/00AW/F77/2024/0265 (https://assets.publishing.service.gov.uk/media/6751782c19e0c816d18d1d72/4B_Hedgegate_Court_Reasons_24.pdf)
Ms D Mcgrotty v Kura (CS) Ltd: 8000431/2024
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in Ms D Mcgrotty v Kura (CS) Ltd: 8000431/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67aa09d9acab8c9492a4620e/Ms_D_McGrotty_v_Kura_CS_Ltd_-_8000431.2024_-_Strike_Out_Judgment.pdf).
About us
Source: gov.uk (2025-06-25)

We provide actuarial solutions, including financial risk analysis, modelling and advice, to support the UK public sector.

Who we are

The Government Actuary’s Department (GAD) is a non-ministerial government department within the UK Civil Service. Established in 1919, we provide independent actuarial advice and analysis to the UK government, devolved administrations, local authorities and the wider public sector. We are trusted experts in risk, finance and modelling across government.

What we do

We deliver impartial, high-quality actuarial advice, analysis and modelling, helping government and public sector clients navigate complexity, manage risk and make informed decisions. Our work supports some of the UK’s most significant financial commitments and policy challenges in the following areas:
- Workforce and retirement
- Societal challenges
- Insurance and market failure
- Assurance and financial risk
Please visit About Our Services (https://www.gov.uk/government/organisations/government-actuarys-department/about/about-our-services) to find out more about what we do.

How we help

Our multidisciplinary teams of actuaries, analysts and specialist consultants bring expertise in pensions, investment, insurance, financial risk, climate risk, social security, workforce planning, disaster risk, data analytics and health and social care. We work collaboratively with our clients to provide innovative, tailored solutions that enhance policy impact and are value for money. We offer:
- Public sector insight: As part of government, we understand public service priorities, finances and the unique challenges our clients face.
- Collaborative approach: Working with us is easy, whether through consultancy, secondments, embedded support or board-level expertise, and you don’t need to tender for our services.
- Professional quality: Accredited under the Institute and Faculty of Actuaries’ Quality Assurance Scheme, we have a commitment to the highest professional and ethical standards.
- Proven expertise: With over a century of experience, we combine technical excellence with innovation and a strong professional ethos across our specialist fields.
- Cost-effective and impartial: We operate on a not-for-profit basis, focusing on public value, not profit.
Our vision and our 2030 Strategy

Our vision is to be bold and trusted partners on risk and finance, enhancing decision-making for lasting benefits to society. We are dedicated to supporting better decisions, unlocking value for government and facilitating lasting benefits for society as a whole.

For more information on how we look to achieve this, please see our 2030 Strategy (https://www.gov.uk/government/publications/government-actuarys-department-gad-strategy).

Contact us (xxx@xxx.xx (mailto:xxx@xxx.xx)) to discuss how GAD can support your organisation. It’s easy to work with us, and our clients consistently rate us highly for our service and impact.
Goole Town Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Goole Town Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
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.
PIM4150 - Furnished holiday lettings: Historic treatment of furnished holiday lettings
Source: gov.uk (2025-03-17)


The furnished holiday lettings rules will cease to apply in tax years commencing on or after 6 April 2025 for Income Tax and for Capital Gains Tax, and 1 April 2025 for Corporation Tax and for Corporation Tax on chargeable gains.

Historic treatment of Furnished Holiday Lettings

IT

Subject matter

ICTA88/S379A - S390

Loss reliefs available as for trades: see PIM7250 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim7250) (1995-96 to 2006-07).

ITA07/S127

Loss reliefs available as for trades: see PIM7250 (https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim7250) (2007-08 to 2010-11).

ICTA88/S623 (2)(c)

FHL profits counted as relevant earnings for the purposes of Retirement Annuity Relief (1995-96 to 2005-06).

ICTA88/S644 (2)(c)

FHL profits counted as relevant earnings for the purposes of personal pension relief (1995-96 to 2005-06).

ICTA88/S833 (4)(c)

FHL profits counted as earned income (1995-96 to 2006-07).

FA04/S189 (2)(b)

FHL profits counted as relevant UK earnings for pension purposes (1995-96 to 2006-07).
CH402700 - Charging Penalties: establishing penalty behaviour: evaluating evidence: contents
Source: gov.uk (2025-09-01)


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.
Flat 1, 26 Linden Road, Bexhill-on-Sea, East Sussex, TN40 1DN: HAV/21UG/MNR/2025/0616
Source: gov.uk (2025-06-16)

Southern Region, Mr J Wilson MRICS and Mr C Davies FRICS on 22 April 2025

Read the full decision in TN40 1DN_HAV/21UG/MNR/2025/0616_decision (https://assets.publishing.service.gov.uk/media/6849603d7cba25f610c7dab1/Flat_1__26_Linden_Road__Decision.pdf) Read the full reasons in TN40 1DN_HAV/21UG/MNR/2025/0616_reasons (https://assets.publishing.service.gov.uk/media/6849608d3a2aa5ba84d1ded6/Flat_1__26_Linden_Road__Full_Reasons.pdf)
BOTC registration in special circumstances: caseworker guidance
Source: gov.uk (2025-05-08)

Immigration staff guidance for applications where an individual has registered as a British overseas territories citizen (BOTC) in special circumstances.

UK Visas and Immigration guidance for staff on registration as a BOTC in special circumstances under section 17I of the British Nationality Act 1981.

It covers:

checking the application

checking whether the person would have been, or would have been able to become, a BOTC

historical legislative unfairness

act or omission of a public authority

exceptional circumstances

scenarios where an application might be granted

good character
PM call with Crown Prince Mohammed bin Salman of Saudi Arabia: 14 June 2025
Source: gov.uk (2025-06-13)

The Prime Minister spoke to His Royal Highness Mohammed bin Salman, Crown Prince of Saudi Arabia earlier this afternoon.

The Prime Minister spoke to the Crown Prince of Saudi Arabia, Mohammed bin Salman this afternoon.

They discussed the gravely concerning situation in the Middle East and agreed on the need to de-escalate.

The Prime Minister updated on his conversations with partners so far and reiterated that the UK is poised to work closely with its allies in the coming days to support a diplomatic resolution.
Design hearing decision: O/1123/24
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 25 November 2024.

Design Decision O/1123/24 (https://assets.publishing.service.gov.uk/media/674dd2ed2e91c6fb83fb51e0/o112324.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal Section,Intellectual Property Office,Concept House,Cardiff Road,Newport,South WalesNP10 8QQ
Redbridge Property 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 Redbridge Property 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 Redbridge Property 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ascend Learning Solutions 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 Ascend Learning Solutions 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 Ascend Learning Solutions Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CIL Appeal 1875193  – 22 Oct 25  – Change of use of public house to two dwellings
Source: gov.uk (2025-12-08)

Change of use of public house to two dwellings and demolition and replacement of existing single storey rear extension, partial blocking up of the cellar, associated internal alterations, car parking and landscaping.

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

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

Personal information will be redacted before publication. This could be information such as the:
- name of the appellant
- collecting authority
- address of the property
- amount of CIL payable
INCHP11080 - Procedures: procedure 4: Direct Trader Input (DTI) query function actions
Source: gov.uk (2025-11-24)


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

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
SPE13680 - Recommended checks for IP Bills of Discharge (BoD1 and BoD3): unsatisfactory BoD - action to be taken
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
EXPP5120 - Customs Handling of Import and Export Freight (CHIEF) export declarations: reminders
Source: gov.uk (2025-11-24)


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

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

CHIEF will send reminders and ultimately remove entries which are not updated after a reasonable period of time.

The system will also issue reminders to users when a declaration does not follow an advice within a set number of days of the intended date of departure.

Currently, the reminder is sent after 22 days and then the entry is deleted after a further 8 days if not legally presented.
CA20015 - Plant and Machinery Allowances (PMA): introduction: employment or office
Source: gov.uk (2025-07-14)


CAA01/S20

An ‘employment’ or ‘office’ is a qualifying activity for the purposes of PMAs.

‘Employment’ does not include the activities of divers and dive supervisors in ‘designated areas’ such as the North Sea (see BIM53951 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim53951)) as they are treated as carrying on trades rather than employments for PMA purposes.

There are additional restrictions that apply where the qualifying activity is an employment or office (see CA23070 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca23070)). These additional restrictions to not apply to divers and dive supervisors who are treated as carrying on trades rather than employments for PMA purposes.
The NX Group
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The NX Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
We also pledge the following:

5 days Reservist + CFAV

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.
Chesil Security 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 Chesil Security 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 Chesil Security Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
HMRC: spending over £500
Source: gov.uk (2025-11-27)

All data on HMRC spending over £500 with an electronic purchasing card solution (ePCS) since April 2011.

HMRC publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) monthly.

Report period

In line with the ePCS provider’s current statement period applicable to HMRC, monthly detail refers to transactions falling between the 6th of one month and the 5th of the subsequent month. For example, July transactions will be transactions falling within the period 6 July to 5 August.

Transaction date column

Dates shown are transaction dates, in this instance the date when the expense posts to the ePCS provider’s records.

Amounts and tax

All figures shown are gross amounts paid inclusive of VAT.

Signage of amounts

Transaction amounts are shown as positive (debit) values. Credit note amounts are shown as negative (credit) values and are preceded by a minus sign (‘-‘).
CISR83630 - Compliance: Regulation 9(5) directions: Subcontractor's Supervising Office
Source: gov.uk (2025-10-17)


This action guide explains the steps you should take on receipt of an enquiry from a contractor's Supervising Office following a contractor's request for a Regulation 9(5) direction over a payment involving your subcontractor.

Action required by the contractor's Supervising Office is covered at CISR83620 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr83620).

Step 1

Check the return or accounts to establish whether the payment in question has been included.

Where it is not possible to establish from the accounts or return held that payments have been accounted for, there are certain circumstances where you can still confirm that ‘Condition B’ at Regulation 9(4) is likely to have been met. This is covered at CISR83050 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr83050).

If it is not included:
- send a report to the contractor's Supervising Office explaining that the payment concerned is not recorded in the return or accounts for the subcontractor and that you cannot satisfy yourself that ‘Condition B’ at Regulation 9(4) has been met
- do not proceed to step 2.
If it is included go on to step 2.

Step 2

Establish whether the subcontractor is liable to tax for that period.

If there is no liability:
- send a report to the contractor's Supervising Office explaining that the payment is recorded in the return or accounts and that the subcontractor is not liable to tax for that period so ‘Condition B’ at Regulation 9(4) is met
- do not proceed to step 3.
If there is liability go to step 3.

Step 3

Establish whether the subcontractor has paid any tax chargeable.

If the tax has been paid:
- send a report to the contractor's Supervising Office explaining that the payment is recorded in the return or accounts and that any tax chargeable for that return has been paid so that ‘Condition B’ at Regulation 9(4) is met
- do not proceed to step 4.
If tax has not been paid go to step 4.

Step 4

Send a report to the contractor's Supervising Office explaining
- that the payment is recorded in the subcontractor's return or accounts but the related tax has not been paid
- and that ‘Condition B’ at Regulation 9(4) is therefore not met.
Mr D Williams v Riverside Group Ltd: 2200537/2025
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in Mr D Williams v Riverside Group Ltd: 2200537/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68a5ab9518658ad2023d5144/Mr_D_Williams_v_Riverside_Group_Limited_-_2200537-2025.pdf).
TTM06520 - Relevant shipping profits: Relevant shipping income
Source: gov.uk (2025-12-05)


Examples

Example1

Interest arising from the proceeds of sale of a ship held on deposit whilst a replacement ship is sought.

This will not satisfy the conditions (TTM06510 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm06510)), and such interest will be assessable outside the ring fence.

Example 2

Interest arising on a deposit for the purchase of a ship.

This will not satisfy the conditions and such interest will be assessable outside the ring fence.

Example 3

Shipping is an international trade and trading contracts are often denominated in currencies other than sterling.

Exchange gains or losses on such contracts will normally fall to be included in relevant shipping income.

Example 4

An exchange gain on a currency futures contract entered into in order to hedge the exchange risks inherent in, say, a contract for the acquisition of a new ship to be used in the tonnage tax trade.

This will fall to be included in relevant shipping income.

Example 5

A gain on a speculative futures contract.

This would fall outside the ring fence
Ms I Olasunmade v Todmorden Residential Homes Ltd T/a Waterside Lodge Care Home: 6018237/2024
Source: gov.uk (2025-07-02)

Employment Tribunal decision.

Read the full decision in Ms I Olasunmade v Todmorden Residential Homes Ltd T/a Waterside Lodge Care Home: 6018237/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68628aad1c735341c2111afc/Ms_I_Olasunmade_V_Todmorden_Residential_Homes_Limited_T.A_Waterside_Lodge_Care_Home_-6018237-2024.pdf).
Communications Audit UK 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 Communications Audit UK 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 Communications Audit UK 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
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Supporting charitable causes related to the Armed Forces, veterans and military families.

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.
Immigration Adviser Finder and Register now available
Source: gov.uk (2025-04-08)

The technical issues affecting the Immigration Adviser Finder and Adviser Register tools have now been resolved, and both services are fully operational again.

We apologise for any inconvenience caused during the period of disruption and appreciate your patience while we worked to restore access.

The Adviser Finder (https://portal.immigrationadviceauthority.gov.uk/s/adviser-finder) is a user-friendly tool that helps people seeking immigration advice locate registered advisers in their area. The Adviser Register (https://portal.immigrationadviceauthority.gov.uk/s/adviser-register) allows the public to check whether an individual or organisation is officially registered with the Immigration Advice Authority (IAA). We encourage anyone seeking immigration advice to use these tools to ensure they are getting advice from someone regulated by the IAA.

If you experience any further issues, please contact our Customer Service Unit at xxx@xxx.xx (mailto:xxx@xxx.xx).
Riverside Meadows Academy (Cambridgeshire): warning notice
Source: gov.uk (2025-09-03)

Warning notice to the Horizons Education Trust in relation to Riverside Meadows Academy.

Notice relating to: Riverside Meadows Academy (https://get-information-schools.service.gov.uk/Establishments/Establishment/Details/142932)

URN: 142932

Notice issued to: Horizons Education Trust

Reason for issue: ‘requires significant improvement’ Ofsted judgement (https://reports.ofsted.gov.uk/provider/25/142932)

DfE regional director: Jonathan Duff

DfE regional director office: East of England

Local authority: Cambridgeshire County Council
Exercising Best Practice Guidance
Source: gov.uk (2025-02-06)

This guidance provides good and leading practice in exercising to support UK Government departments, agencies, Arms-Length Bodies (ALBs), devolved administrations and wider resilience professionals in testing their resilience capabilities.

The purpose of the Exercising Best Practice Guidance is to provide a practical guide for individuals and teams who plan, prepare and deliver exercises in a civil contingency resilience setting.

This guidance replaces the Emergency planning and preparedness: exercises and training guidance (2013). It has been written with UK Government departments, agencies, Arms-Length Bodies (ALBs) and wider resilience professionals in mind and aims to help exercising colleagues design and implement impactful exercises, which in turn should improve exercising at a national and local level.

It is not mandatory, but it sets out a common approach for UK Government departments to increase their exercising capability, working both individually and collectively. This guidance aligns with and reinforces the ‘National Resilience Standard for Local Resilience Forums No 8: Exercising (PDF, 933KB) (https://assets.publishing.service.gov.uk/media/5f4e1107e90e071c6c7d940c/NRS_for_LRFs_V3.0__Aug2020.pdf), which is a set of individual standards for LRFs to consistently identify good and leading practice, and help self-assure their capabilities and overall level of readiness.

Please contact xxx@xxx.xx (mailto:xxx@xxx.xx) and provide feedback on your use of the Exercising Best Practice Guidance.
L36 6JF, FCC Recycling (UK) Limited: environmental permit application re-advertisement - EPR/JB3633RP/V006
Source: gov.uk (2025-11-20)

View the application submitted by FCC Recycling (UK) Limited for Arpley 2 Waste Transfer Station, Huyton.

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)
Royal Air Force Central Fund
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 Royal Air Force Central Fund 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 Royal Air Force Central Fund 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
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.