theodi/ndl-core-corpus huggingface dataset:
Key stage 2 tests: 2025 mathematics test modified materials
Source: gov.uk (2025-05-22)

Materials for administering the modified large print (MLP) and braille versions of the 2025 key stage 2 (KS2) mathematics test.

KS2 mathematics tests were administered in schools in May 2025. Modified test materials, test administration instructions and mark scheme amendments are also provided.

Please refer to the copyright ownership report for details of how schools, educational establishments and third parties can use these materials.

We revised the formats for the 2025 KS2 MLP test papers based on additional research about their accessibility and adaptability, as well as feedback from users. They are available in:
- A4 portrait, 24 point, non-adaptable PDF format (used to produce printed booklets for schools)
- A4 portrait, 24 point, adaptable Word format (for pupils requiring an A4 24pt version that requires further modification)
- A4 portrait, 18 point, adaptable Word format (for pupils requiring this font size, also if further modifications are required)
- A3 portrait, 36 point, adaptable Word format (for pupils requiring this font size, also if further modifications are required)
- A3 landscape, 48 point, adaptable Word format (for pupils requiring this font size, also if further modifications are required)
Schools that wish to use the adaptable formats to make further adaptations to the materials for their pupils should refer to the guidance on making adaptations to KS2 MLP test materials (https://www.gov.uk/guidance/key-stage-2-tests-making-adaptations-to-modified-large-print-test-materials).
Mr S Davis v Star Transport: 3301746/2024
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Mr S Davis v Star Transport: 3301746/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6850160377c424182b0c4e93/Mr_S_Davis_v_Star_Transport_3301746-2024_Strike_out_Judgment.pdf).
Amy Rees CB
Source: gov.uk (2025-09-22)

Amy Rees became Chief Executive of Homes England in September 2025, bringing extensive leadership experience across public service delivery and justice reform. Prior to joining Homes England, Amy served as Interim Permanent Secretary at the Ministry of Justice, where she oversaw the full breadth of the department’s responsibilities — including criminal justice, prison and probation services, civil, family and criminal courts, legal services, and constitutional policy. Before that, Amy was Chief Executive of HM Prison and Probation Service (HMPPS) for nearly 3 years. As HMPPS CEO and Accounting Officer, she provided strategic direction and operational leadership to the Agency, working closely with partners across government and the justice system to enforce court orders, protect the public, and reduce reoffending throughout England and Wales.

Amy Rees became Chief Executive of Homes England in September 2025, bringing extensive leadership experience across public service delivery and justice reform.

Prior to joining Homes England, Amy served as Interim Permanent Secretary at the Ministry of Justice, where she oversaw the full breadth of the department’s responsibilities — including criminal justice, prison and probation services, civil, family and criminal courts, legal services, and constitutional policy.

Before that, Amy was Chief Executive of HM Prison and Probation Service (HMPPS) for nearly 3 years. As HMPPS CEO and Accounting Officer, she provided strategic direction and operational leadership to the Agency, working closely with partners across government and the justice system to enforce court orders, protect the public, and reduce reoffending throughout England and Wales.
Product Safety Report: At Performance Stroller (2505-0073)
Source: gov.uk (2025-05-23)

Product Safety Report for At Performance Stroller presenting an asyphxiation risk.

Summary

Product: At Performance Stroller

Hazard: This product presents an asphyxiation risk due to the lack of appropriate warnings and safety information.

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

Product information

Hazard

The product presents a high risk of asphyxiation due to the lack of warnings, instructions and safety information. Without access to this information, a parent or carer could place the baby in the product in an upright position. If the baby fell asleep, their head could drop forwards, restricting airflow to the lungs and potentially causing positional asphyxia.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2505-0073

Notified by: Local Authority Trading Standards
Notice of Intention to impose a monetary penalty on Pearson
Source: gov.uk (2025-01-31)

Ofqual intends to accept a settlement proposal from Pearson Education Limited in which Pearson agrees to pay a monetary penalty of £250,000.

Between 12 July and 6 October 2023, Pearson submitted 3 event notifications. Two of those related to Pearson’s failure to monitor, and act upon, conflicts of interest arising from the involvement of Senior Associates in both assessment content production and teaching. Specifically, there were 6 instances where Pearson failed to follow its own policies designed to ensure the confidentiality of live assessment materials, thereby creating a risk to the integrity of exams.

In the further event notification, Pearson reported a failure in its process to identify and record conflicts of interest. Specifically, 195 persons both worked for Pearson as examiners in summer 2023 and carried out tutoring in schools (under contract to Pearson) as part of the National Tutoring Programme.

In correspondence with Ofqual, Pearson has admitted that it failed to comply with its Conditions of Recognition as identified in this Notice of Intention.

On 25 October 2024, Pearson signed a settlement proposal by which it:

a) agreed that it had breached its Conditions of Recognition as set out in this Notice,

b) agreed to pay a monetary penalty in the sum of £250,000 in settlement of those breaches,

c) agreed to pay Ofqual’s reasonable legal costs in relation to this matter.
R Etherington v The Hound Ville Ltd and Others: 1805532/2023 and 1807749/2023
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in R Etherington v The Hound Ville Ltd and Others: xx-xxxx-xxxx and xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/688b87c264845fffe808908f/1805532.23___1807749.23_Etherington_v_1._The_Houndville_Limited_2._Hannah_Butcher_3._The_Hundville_Yorkshire_Ltd.pdf).
Foreign Influence Registration Scheme
Source: gov.uk (2025-08-20)

Brings together information about the Foreign Influence Registration Scheme to help you decide if you are affected and what you need to do to register.

The Foreign Influence Registration Scheme (FIRS) came into force on 1 July 2025. FIRS protects the safety and interests of the UK by improving the understanding of activity taking place in the UK at the instruction of a foreign state or certain foreign state‑controlled organisations.

You must register with FIRS if you or your organisation meet certain conditions. Read the information on this page to find out if you are affected and what you will must do.

Register online with FIRS (https://foreign-influence-registration-scheme.service.gov.uk/).

Help us improve the FIRS online registration service by joining the Home Office’s research panel (https://www.homeofficesurveys.homeoffice.gov.uk/s/8VYUMQ).

You can also give feedback on the FIRS guidance (https://www.homeofficesurveys.homeoffice.gov.uk/s/give-feedback-firs-guidance/).
Michael Whitehouse OBE
Source: gov.uk (2025-01-22)

Michael Whitehouse is a qualified accountant and auditor with over 30 years’ experience as an external auditor of central government on behalf of Parliament. For 15 years he was an Executive Board Member of the National Audit Office and he spent eight years as Chief Operating and Board Member responsible for finance until his retirement in 2017. He now holds a range of non-executive portfolio appointments. Medicines and Healthcare products Regulatory Agency

Michael Whitehouse is a qualified accountant and auditor with over 30 years’ experience as an external auditor of central government on behalf of Parliament. For 15 years he was an Executive Board Member of the National Audit Office and he spent eight years as Chief Operating and Board Member responsible for finance until his retirement in 2017. He now holds a range of non-executive portfolio appointments.

Medicines and Healthcare products Regulatory Agency (https://www.gov.uk/government/organisations/medicines-and-healthcare-products-regulatory-agency)
Help shape the Maritime and Coastguard Agency’s digital services
Source: gov.uk (2025-09-28)

We are developing two new online services and we're looking for participants to provide feedback.

The Maritime and Coastguard Agency (MCA) is developing two new online services to make maritime processes faster and easier for cadets, seafarers, and vessel operators.

We’re looking for participants to provide feedback on these services and help shape the development of more user-friendly experiences.

Maritime Certification Portal

This service will allow users to:

apply for a Notice of Eligibility (NOE)

book and manage oral examinations (available from October 2025)

apply for a Certificate of Competency (CoC)

Vessel Surveys Portal

This service will allow vessel owners and operators to request and manage vessel surveys online.

How you can help

We want these services to work for you. By joining our early access and feedback group, you can help share your feedback on early designs, test new features as they are released and access the services early when they launch in private beta.

Oral examination research will take place in October and November 2025, and Certificate of Competency (CoC) and vessel owner research will take place from January to March 2026.

Interested in getting involved?

Please complete our short user research recruitment form (https://www.smartsurvey.co.uk/s/BMKWVH/) to register your interest in taking part.

Important notes:

participation is completely voluntary and you can withdraw your consent at any time

registering interest does not commit you to taking part

if selected for early access, we will provide clear instructions and support

What does private beta mean?

A private beta is when a new service is made available to a limited number of real users before it is fully launched. It helps us test the service in real-world conditions and improve it based on feedback.

Access to the private beta is by invitation only for those who register interest.

We’re working with our research partners, Kerv Digital to carry out research on our behalf.

For more information on how your data will be handled, please read the Maritime and Coastguard Agency’s Personal Information Charter (https://www.gov.uk/government/organisations/maritime-and-coastguard-agency/about/personal-information-charter) and Kerv’s Privacy Notice (https://kerv.com/policies/customer-privacy-policy/).

If you have any questions or would like more information, please contact us by emailing xxx@xxx.xx (mailto:xxx@xxx.xx).
Miss N Kmieciewska v The Old Dairy Oulton Broad Ltd: 3306641/2024
Source: gov.uk (2025-03-18)

Employment Tribunal decision.

Read the full decision in Miss N Kmieciewska v The Old Dairy Oulton Broad Ltd: 3306641/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67d810dd4e1deef5a8c15e67/Miss_N_Kmieciewska_v_The_Old_Dairy_Oulton_Broad_Limited_3306641-2024.pdf).
MTT55340 - Administration: Compliance: Discovery assessments and HMRC determinations: Time limits for discovery assessments
Source: gov.uk (2025-08-05)


When considering the time limit for making a discovery assessment, there is no link between any compliance check period and the period of assessment. The link is with the date on which HMRC is making the assessment and the accounting period.

HMRC can make a discovery assessment within:
- 4 years of the end of the accounting period in which the loss of tax arises, in general cases
- 6 years of the end of the accounting period in which the loss of tax arises, where the loss of tax is due to careless behaviour by a member of the group (or a person acting on behalf of a member of the group),
- 20 years of the end of the accounting period in which the loss of tax arises, where the loss of tax is due to deliberate behaviour by a member of the group (or a person acting on their behalf).
Where the loss of tax results from a filing member failing to meet its obligation to register with HMRC (see MTT51400 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt51400)), a discovery assessment may be made within 20 years of the end of the accounting period in which the loss of tax arises.

This is set out in paragraph 29, schedule 14 to Finance (No.2) Act 2023.

Example 1

Group A submits its self-assessment return (through its filing member) for the period ending 31 December 2024. After the compliance check window has closed, new information becomes available to HMRC indicating that the amount of MTT assessed should have been greater. A discovery assessment is appropriate as the new information shows a loss of tax for the period.

The discovery assessment for this period can be made by 31 December 2028 if the error was not due to careless or deliberate behaviour (4 years), 31 December 2030 if due to careless behaviour of a relevant person (6 years) or 31 December 2044 if due to deliberate behaviour of a relevant person (20 years).

Example 2

Group B submits a below threshold notification (through its filing member) for the period ending 31 December 2038. Subsequently, new information becomes available to HMRC showing that the group was a qualifying group for the period. The below threshold notification was invalid and a self-assessment return should have been submitted. A discovery assessment is appropriate as the new information shows a loss of tax for the period.

The discovery assessment for this period can be made by 31 December 2042 if the error was not due to careless or deliberate behaviour (4 years), 31 December 2044 if due to careless behaviour of a relevant person (6 years) or 31 December 2058 if due to deliberate behaviour of a relevant person (20 years).

Discovery assessments could also be issued for any other accounting periods for which a self-assessment return was not submitted due to the submission of the below-threshold notification, subject to the above time limits.
Burke Investment Management
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 Burke Investment Management 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 Burke Investment Management 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
We also pledge the following:

Promote training and further/higher education opportunities for Service leavers, ex-Service personnel and their 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.
HAPPY HOUSE LETTINGS 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 HAPPY HOUSE LETTINGS 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 HAPPY HOUSE LETTINGS 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
- 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.
Compact Security Services Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Compact Security Services Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- Armed Forces Day
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Bed availability and occupancy data for Q1 2025/26
Source: gov.uk (2025-08-21)

The KH03 is a quarterly collection from all NHS organisations that operate beds, open overnight or day only.

It collects the total number of available bed days and the total number of occupied bed days by consultant main specialty.

Data for this collection is available back to 2000-01.

Prior to 2010-11 the KH03 was an annual return collecting beds by ward classification. It also included data on Residential Care beds.

Official statistics are produced impartially and free from any political influence.
Family Procedure Rule Committee: Annual open meeting 3 November 2025
Source: gov.uk (2025-07-30)

Are you interested in observing the rule making process?

The November 2025 meeting of the Family Procedure Rule Committee (‘The Committee’) will be the annual open event where invited attendees will be able to observe proceedings and put questions to the Committee, which are sent in advance of the meeting.

The meeting will take place on Monday, 3 November 2025 via MS Teams and is due to start at 11:00am. Attendees will not be able to be involved in the normal business of the Committee discussed on the day, but there will be a section dedicated to hearing their input and questions.

If you wish to attend the meeting please reply using the form (https://assets.publishing.service.gov.uk/media/6889f176048fff613a4d5b71/fprc-form-3-nov-2025.docx) (MS Word Document, 43.1 KB) by Wednesday 17 September 2025 at the very latest or directly to the FPRC Secretariat by email: xxx@xxx.xx (mailto:xxx@xxx.xx).

The Secretariat will contact you after the closing date to confirm further details.
Renewable Transport Fuel Obligation statistics: data tables
Source: gov.uk (2025-11-13)

Data on the supply of renewable fuel, as required under the Renewable Transport Fuel Obligation (RTFO).

These statistics were previously called Renewable fuel statistics and have been renamed to Renewable Transport Fuel Obligation (RTFO) statistics as of February 2025, due to the publication of sustainable aviation fuel (SAF) Mandate statistics (https://www.gov.uk/government/statistics/sustainable-aviation-fuel-saf-mandate-2025-first-provisional). The previous renewable fuel statistics can still be accessed from their old URLs.

Due to the SAF Mandate coming into effect as of January 2025, SAF, reported as ‘Avtur (renewable)’ and ‘Aviation turbine fuel (development)’, will not be included in the 2025 obligation year RTFO statistics series, or any year after that. To view data on SAF being supplied to the UK under the SAF Mandate, please go to the Sustainable aviation fuel (SAF) Mandate (https://www.gov.uk/government/collections/sustainable-aviation-fuel-saf-mandate-statistics) collection page.

The tables include information on the:
- amount of UK road transport fuel from renewable and fossil fuel
- number of Renewable Transport Fuel Certificates (RTFCs) which have been issued to fuel meeting the sustainability requirements
- balance of RTFCs by obligation period
- trades of RTFCs between suppliers and traders
- carbon and sustainability characteristics of the renewable fuel to which RTFCs have been issued
- voluntary scheme data of renewable transport fuel
2025

Renewable Transport Fuel Obligation statistics 2025: second provisional release data tables RF_01 (RTFO tables) (https://assets.publishing.service.gov.uk/media/691318ba2017198896ad7f47/2025-second-provisional-rf-01-rtfo-tables.ods) (ODS, 61.3 KB)

This is the second provisional report for 2025 and contains an incomplete dataset for the year based on data available as of 27 October 2025. The complete and finalised dataset will be published in November 2026 alongside the final report for 2025.

Renewable Transport Fuel Obligation statistics 2025: first provisional release data tables RF_01 (RTFO tables) (https://assets.publishing.service.gov.uk/media/689cb43dd2a1b0d5d1bb12ad/2025-first-provisional-rf-01-rtfo-tables.ods) (ODS, 50.8 KB)

This is the first provisional report for 2025 and contains an incomplete dataset for the year based on data available as of 29 July 2025. The complete and finalised dataset will be published in November 2026 alongside the final report for 2025.

2024

Renewable fuel statistics 2024: final report data tables RF_01 (RTFO tables) (https://assets.publishing.service.gov.uk/media/691472e4bc34c86ce4e6e684/2024-final-rf-01-rtfo-tables.ods) (ODS, 535 KB)

The latest 2024 release provided is the sixth and final dataset for 2024. This final release for 2024 was published in November 2025.

Contact us

Renewable fuel statistics

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

​
Mr I Gothard v Tom W Beaumont Ltd: 6013673/2024
Source: gov.uk (2025-07-11)

Employment Tribunal decision.

Read the full decision in Mr I Gothard v Tom W Beaumont Ltd: 6013673/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/686fc0282557debd867cbf9e/Mr_I_Gothard_v_Tom_W_Beaumont_Limited__-_6013673-2024.pdf).
War Pensions Scheme statistics: background quality report
Source: gov.uk (2025-07-10)

Background quality report relating to the War Pensions Scheme (WPS) annual statistics.

The purpose of a background quality report is to inform users of the statistics about the quality of the data used to produce the publication and any statistics derived from that data. These reports relate to the War Pensions Scheme annual statistics.
IHTM10030 - IHT400- Deceased’s details (pages 1 and 2).
Source: gov.uk (2025-04-07)


These pages give you background information about the deceased. You should use this to get an overall impression of the deceased. You should take this into account when considering the information that is included elsewhere in the IHT400 and the supplementary schedules.

We also ask for the deceased’s National Insurance number, tax district and tax reference number. These may be useful if you wish to look at the deceased’s tax affairs.

Most of the boxes are self-explanatory. But there are a number of specific investigation issues you may need to consider when you look at the replies to the following boxes
- Long-term UK residence (deaths on or after 6 April 2025 (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) or domicile (deaths before 6 April 2025) (box 6) (IHTM10050 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10050))
- surviving spouse or civil partner (IHTM11032 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm11032)) (box 8) (IHTM10051 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10051))
- last known permanent address (box 11) (IHTM10052 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10052))
- nursing or residential home (box 11) (IHTM10053 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10053))
- occupation (box 13) (IHTM10054 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10054))
- power of attorney (box 16) (IHTM10055 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm10055))
Ryder Photography
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 Ryder Photography 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 Ryder Photography 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
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.
27 Thirlstone Road Luton LU4 8QT:CAM/00KA/MNR/2024/0600
Source: gov.uk (2025-08-14)

Eastern region Judge JR Morris & Mr G Smith MRICS FAAV REV

Read the decision in full27 Thirlstone Road Luton LU4 8QT:CAM/00KA/MNR/2024/0600 (https://assets.publishing.service.gov.uk/media/67b5cbf132b2aab18314bb70/_02__27_Thirlstone_Road__Luton_LU4_8QT_-_1988_Act.25.doc)27 Thirlstone Road Luton LU4 8QT:CAM/00KA/MNR/2024/0600 (https://assets.publishing.service.gov.uk/media/67b5cc07bd116e3d7b1cf271/_27_Thirlstone_Road__Luton_LU4_8QT_-_Decision_-_1988_Act.25.doc)
2031 Census of England and Wales confirmed
Source: gov.uk (2025-07-15)

Confirmation of the 2031 Census of England and Wales

On 17 June 2025 the UK Statistics Authority published their recommendation to hold a 2031 Census of England and Wales. This has been considered by HM Government and Georgia Gould MP, Parliamentary Secretary for Cabinet Office, has today responded to Sir Robert Chote, UK Statistics Authority Chair, to confirm the 2031 Census of England and Wales. This letter is published in both England and Welsh.
VAEC2630 - Prime assessments procedures: High or nil liability notified by trader
Source: gov.uk (2025-02-18)


For information about retired VAT systems, go to VAEC0150 (https://www.gov.uk/hmrc-internal-manuals/vat-assessments-and-error-correction/vaec0150). For information about Making Tax Digital for VAT and ETMP processes, go to VAEC0200 (https://www.gov.uk/hmrc-internal-manuals/vat-assessments-and-error-correction/vaec0200).

Occasionally, a trader may notify you that the amount of a prime assessment notified to him is higher than his actual liability but may claim that a return cannot be submitted.

If the local office is satisfied that the trader’s contentions are genuine, the prime assessment may be reduced. In all cases, any reductions are to be authorised as set by Compliance Pacesetter or in accordance with local agreed levels of delegation.

Where more than one assessment is being reduced, these limits apply to the total amount of the reduction.

Each letter notifying the reduction should be referred before issue to the appropriate authorising officer who, if satisfied, is to countersign 2 copies, one for the trader and one for the trader’s electronic folder.

If a surcharge has been assessed for the same period, the trader should be informed within the letter that this also has been reduced.

A form VAT163C should be included with the letter as formal notification of the reduction.

Complete a form VAT146 to amend the tax and surcharge on the accounting file. It should be noted however, that a prime assessment cannot be reduced to nil using a VAT146.

If the trader is found to be in a repayment situation, or there is no liability for the assessed period and he cannot furnish the return, a nil return should be input using a VAT Pro Forma Nil Return Form.

Do not authorise write-off for such a period as this would inflate the debt and therefore adversely affect the write- offs statistics.

Civil recovery

In cases involving civil recovery action, inform HMRC Legal Group, or the private solicitor dealing with recovery of the debt, of the true liability.
Rooftop Housing Group 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 Rooftop Housing Group 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 Rooftop Housing Group Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
NHS Talking Therapies Monthly Statistics Including Employment Advisors, Performance August 2025
Source: gov.uk (2025-10-16)

The latest dataset from NHS Talking Therapies, including a report on the IAPT Employment Advisors Pilot.

NHS Talking Therapies is run by the NHS in England and offers NICE-approved therapies for treating people with depression or anxiety.

This publication series makes available the most recent NHS Talking Therapies monthly data, including activity, waiting times, and outcomes such as recovery. It also includes Employment Advisor statistics.
Miss K Rix v Prince of Wales Road Dental Practice: 6013286/2024
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in Miss K Rix v Prince of Wales Road Dental Practice: 6013286/2024 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/67d9532a69606cdea9e08751/Miss_K_Rix_v_Prince_of_Wales_Road_Dental_Practice_6013286_2024_Consent__Judgment.pdf).
Miss J Hewlett v One Medical Group Ltd: 6005604/2024
Source: gov.uk (2025-11-10)

Employment Tribunal decision.

Read the full decision in Miss J Hewlett v One Medical Group Ltd: 6005604/2024 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/690c8f3b276dd02bc451ab09/Miss_J_Hewlett_-vs-_One_Medical_Group_Limited_-_6005604.2024_-_Judgment.pdf).
Ms A Telhai and Mr A Hodo v Mr G S Ghag: 3301515/2024 and 3301516/2024
Source: gov.uk (2025-10-14)

Employment Tribunal decision.

Read the full decision in Ms A Telhai and Mr A Hodo v Mr G S Ghag: 3301515/2024 and 3301516/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68ed0bcbf159f887526bbda3/Ms_A_Telhai__also_known_as_Hodo___1__Mr_A_Hodo__2__-_v_-_Mr_G_Singh_Ghag_-_3301515-2024___3301516-2024_-_Judgment.pdf).
Mr K Lawrence and Mr D Lake v Dapper Collection Ltd (in CVL) and The Secretary of State for Business and Trade: 2301783/2024 and 2302159/2024
Source: gov.uk (2025-03-18)

Employment Tribunal decision.

Read the full decision in Mr K Lawrence and Mr D Lake v Dapper Collection Ltd (in CVL) and The Secretary of State for Business and Trade: 2301783/2024 and 2302159/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67d8023d79f0d993dfb11f45/_1__Mr_K_Lawrence__2__Mr_D_Lake_v__1__Dapper_Collection_Limited__in_CVL___2__The_Secretary_of_State_for_Business_and_Trade_2301783-2024___2302159-2024.pdf).
VAT: option to tax enquiries
Source: gov.uk (2025-05-14)

Email, call or write to HMRC for help on deciding how to tax land or buildings for VAT purposes.

Email

Email HMRC with a question about opting to tax land or buildings for VAT purposes: xxx@xxx.xx (mailto:xxx@xxx.xx)

Phone

Call HMRC for help on opting to tax land or buildings for VAT purposes.

You’ll need your:
- VAT registration number
- postcode
You can also find information about your VAT account in your business tax account (https://www.gov.uk/log-in-register-hmrc-online-services).

Telephone: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

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

Post

Write to HMRC about opting to tax if you’re unable to send an email.

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).

BT VATHM Revenue and CustomsBX9 1WRUnited Kingdom

Related content

Guidance
- Opting to tax land and buildings (VAT Notice 742A) (https://www.gov.uk/guidance/opting-to-tax-land-and-buildings-notice-742a)
- Exemption and partial exemption from VAT (https://www.gov.uk/vat-exemption-and-partial-exemption)
HMRC contacts
- VAT: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries)
Co-occurring mental health and substance use: delivery framework
Source: gov.uk (2025-12-10)

A framework setting out actions to improve treatment for people with co-occurring mental health and substance use conditions through better integrated care.

This joint delivery framework between the Department of Health and Social Care and NHS England outlines how drug and alcohol services and mental health services should work together more effectively and improve service provision for people with co-occurring mental health and substance use conditions. It sets out national commitments across 4 priority areas covering:
- strategic leadership and service design
- data and monitoring
- workforce and training
- commissioning and incentives
The framework explains the actions the government and NHS England will take nationally. It also recommends further actions that commissioners, service providers and others can take to improve care. It aims to ensure people with co-occurring mental health and substance use conditions receive integrated, person-centred care rather than being passed between separate services.

The framework is for commissioners, service providers, clinicians and others working with people with co-occurring mental health and substance use conditions.
ECEP02200 - Control: verification of preference documents
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.

Introduction

All preference agreements provide for any preference certificate to be verified by the authorities of the importing country.

Such requests are usually made where specific doubts have arisen as to the originating status of the goods, but random checks can also be made.

Under the terms of the various preference agreements HMRC must undertake such checks and report the findings to the requesting authority.

Information can be found here: Get proof of origin for your goods - GOV.UK (www.gov.uk (https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods))

Occasionally requests may also be received from other countries or territory's. These will usually relate to suppliers' declarations supplied to other companies who in turn want to export under preference (see ECEP02050 (https://www.gov.uk/hmrc-internal-manuals/ec-export-preferences/ecep02050)).