theodi/ndl-core-corpus huggingface dataset:
Aston University
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 Aston University 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 Aston University 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.
AAIB investigation to ATR 72-500 (72-212A), LY-JUP
Source: gov.uk (2025-02-27)

Continued approach in fog, Guernsey Airport, 12 August 2024

On approach to Runway 27 at Guernsey Airport, the crew of LY-JUP continued to descend below the approach ban altitude despite the reported Runway Visual Range (RVR) being below that required. After passing through approach minima, and at around 70 ft agl, a go-around was initiated. After the power levers were advanced the aircraft remained between 61 and 78 ft agl for 15 seconds before a climb was established. The flight diverted to Southampton Airport where it landed without further incident.

Although both crew members were aware of the approach ban, it was not discussed before or during the approach. As the aircraft passed the decision altitude for the approach, there was confusion and miscommunication between the crew which resulted in the aircraft remaining more or less level with the gear down.

The operator has taken a number of safety actions to improve the selection and training of crews as well as to introduce a Flight Data Monitoring (FDM) programme.

Download the report:

ATR 72-500 (72-212A), LY-JUP 4-25 (https://assets.publishing.service.gov.uk/media/67b5a6ab4a80c6718b55bf6d/ATR_72-500_LY-JUP_04-25.pdf)

Download glossary of abbreviations:

Glossary of abbreviations (https://assets.publishing.service.gov.uk/media/67b5a6c94e79a175a4c2feb1/Abbreviations.pdf)
TRA proposes new anti-dumping measure on Chinese biodiesel
Source: gov.uk (2025-08-22)

The TRA has published its Statement of Essential Facts in the biodiesel investigation, recommending duties to counter dumping by Chinese exporters.

The Trade Remedies Authority (TRA) has today [22 August 2025] published its Statement of Essential Facts (SEF) (https://www.trade-remedies.service.gov.uk/public/case/AD0058/submission/a1366bb2-4942-4d3a-ba2f-9472b6781eea/) in the anti-dumping investigation into biodiesel imports from China.

The investigation found that Chinese biodiesel is being dumped in the UK at unfairly low prices, causing material injury to UK producers. The TRA also concluded that applying anti-dumping measures would be in the UK’s economic interest.

As a result, the TRA has proposed introducing ad-valorem anti-dumping duties, including:
- 15.68% for the Zhuoyue Group and non-sampled cooperating exporters
- 54.64% for all other exporters
The products covered in the investigation include biodiesel fuels, specifically fatty-acid mono-alkyl esters (FAME) and hydrotreated vegetable oils (HVO) used in pure form or blended and commonly supplied for use as road transport fuel in the UK.

Stakeholders are invited to provide comments or submit additional evidence before a final recommendation is made.

Submissions can be made via the TRA’s online trade remedy service (TRS) (https://www.trade-remedies.service.gov.uk/accounts/login/) by 22 September 2025.

Notes to editors:
- The Trade Remedies Authority is the UK’s independent body that investigates whether trade remedy measures are needed to counter unfair import practices.
- The investigation was launched on 05 June 2024 following an application by the Renewable Transport Fuels Association (RTFA) on behalf of UK producers.
- The Statement of Essential Facts (SEF) sets out the TRA’s intended recommendation and the evidence behind it. It is not a final decision.
- The proposed duties are designed to mitigate injury to the UK industry while maintaining fair competition.
- Anti-dumping measures are applied to counter goods being sold below fair market value.
- The Economic Interest Test assesses whether applying measures would be beneficial overall to the UK economy.
S Juillet v City University of London: 2206726/2022
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in S Juillet v City University of London: 2206726/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/66fd20e83b919067bb482a88/Ms_S_Juillet_v_City__University_of_London_2206726.2022.pdf).

Read the full decision in S Juillet v City, University of London: 2206726/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/66e44de661763848f429d6e1/Sarah_Juillet_v_City__University_of_London_-_2206726-2022.pdf).

Read the full decision in S Juillet v City St George’s University of London: 2206726/2022 - Remedy (https://assets.publishing.service.gov.uk/media/680f7a9f172df773f0305ef2/Sarah_Juillet_v_City_St_George_s_University_of_London__2206726.2022_.pdf).
Active4Blood
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 Active4Blood 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 Active4Blood recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the 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.
Self Assessment: Partnership Trading and Professional Income (SA800(TP))
Source: gov.uk (2025-04-05)

Use supplementary pages SA800(TP) to record income from more than one trade or profession on your SA800 Partnership Tax Return.

If your partnership carried on more than one trade or profession, use the SA800(TP) supplementary pages when filing your SA800 Partnership Tax Return (https://www.gov.uk/government/publications/self-assessment-partnership-tax-return-sa800).
MTR Elizabeth line
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 MTR Elizabeth line 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 MTR Elizabeth line 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
- 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.
Ms M Brown v Total People Ltd: 2409059/2023
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Ms M Brown v Total People Ltd: 2409059/2023 - Judgment (https://assets.publishing.service.gov.uk/media/685005724734883ca9f79e84/Ms_M_Brown_v_Total_People_Limited_2409059_2023_.pdf).
Clearly Stated 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 Clearly Stated 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 Clearly Stated 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 Reservists
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.
INTM601680 - Transfer of assets abroad: The benefits charge: Person chargeable
Source: gov.uk (2025-04-07)


For tax years up to and including 2012-2013

The persons chargeable to the benefits charge are those individuals who receive benefits in a tax year for which they are ordinarily resident in the UK, and where such benefits have been provided out of assets available for the purpose as a result of relevant transactions.

For tax years from 2013-2014 onwards

Following the changes made in the Finance Act of 2013, the persons chargeable to the benefits charge are those individuals who receive a benefit in a tax year for which they are resident in the UK, and where such benefits have been provided out of assets available for the purpose as a result of relevant transactions.

For periods before 6 April 2017

The individual must not have made, or have been associated with, the relevant transfer (INTM600220 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm600220)), nor be otherwise chargeable to income tax on the benefit: ITA07/S732(1)(e).

For the period from 6 April 2017 to 5 April 2025

If the individual
- is UK domiciled, or
- is UK deemed domiciled under Condition A of ITA07/S835BA,
the individual must not have made, or have been associated with, the relevant transfer for the benefits charge to apply.

If the individual
- is not UK domiciled, or
- is UK deemed domiciled under Condition B of ITA07/S835BA
then, in relation to benefits provided by certain non-resident trusts, that individual may be liable under the benefits charge provisions if they made or have been associated with the relevant transfer. For further details on the benefits charge applicable to non-domiciled and deemed domiciled transferors see INTM603180 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm603180) onwards.

From 6 April 2025

From 6 April 2025 the rules for the taxation of non-domiciled individuals ended. From this date the benefits charge reverted to charging individuals who had not made the relevant transfer (INTM (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm601645)600220 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm601645)).

There is one exception to this rule. A transferor can be liable to the benefits charge but only if they were the settlor of a non-resident trust and the benefit they receive is matched with protected foreign-source income or transitionally protected income. For more details when a benefits charge can arise to a transferor after 6 April 2025 see from INTM603705 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm603705).

Note

If the individual is ordinarily resident in the UK for the years up to and including 2012-2013 or resident in the UK for years from 2013-2014, but is not domiciled in the UK, see INTM602100 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm602100) for the effect this may have on any liability to income tax under the benefits charge.
Miss C Gregory v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305198/2023 and 3305286/2023
Source: gov.uk (2025-06-30)

Employment Tribunal decision.

Read the full decision in Miss C Gregory v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305198/2023 and 3305286/2023 - Judgment (https://assets.publishing.service.gov.uk/media/685e5610c2633bd820a92aef/Miss_C_Gregory__v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other_-_3305198-2023___3305286-2023_-_Judgment.pdf).
HS2 Independent Design Panel Chair reports
Source: gov.uk (2025-01-15)

Quarterly Design Panel summary reports from the High Speed Two (HS2) Design Panel Chair.

The reports will include a summary of the work which has been undertaken to date, overarching recommendations which have come from the Panel and a look at future planned activities.

Sadie Morgan, the High Speed Two (HS2) Design Panel Chair, is one of the founding partners of Bermondsey-based architectural practice dRMM, which is involved in a number of major regeneration projects in the capital, including at Elephant and Castle. Sadie is also a National Infrastructure Commissioner.
Make a claim against a person or organisation – claim form (CPR Part 7): Form N1
Source: gov.uk (2025-01-08)

Use this form to make a claim against a person or organisation to settle a dispute. Includes guidance notes N1A, N1C, N1D and N1(FD).

If your claim is for money, you can use the online money claims service (https://www.gov.uk/make-court-claim-for-money/make-claim).

Form N1 is also known as ‘Claim form (CPR Part 7)’.

Read guidance on making a court claim for money (https://www.gov.uk/make-court-claim-for-money).

You can also find out more about civil and family court fees (https://www.gov.uk/government/publications/fees-in-the-civil-and-family-courts-main-fees-ex50) and how to get help with fees (https://www.gov.uk/get-help-with-court-fees).

Open a document

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

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

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

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

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts and Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Tetanus-prone wounds posters
Source: gov.uk (2025-10-30)

Posters for the management of tetanus-prone wounds.

These posters are aimed at health care professionals in all settings. It is suitable for Accident and Emergency departments and walk-in centres.

For further clinical guidance on management of suspected tetanus cases and on the assessment and management of tetanus-prone wounds see: Tetanus advice for health professionals (https://www.gov.uk/government/publications/tetanus-advice-for-health-professionals).

You can view, download, or order printed copies of this posters for free from Find Public Health Resources (https://find-public-health-resources.service.gov.uk/) using the product code: 2019TET01 (https://find-public-health-resources.service.gov.uk/Management%20of%20tetanus-prone%20wounds/2019TET01) and 2019TET02 (https://find-public-health-resources.service.gov.uk/Tetanus%20quick%20guide/2019TET02).

Find public health resources

Find this resource on www.gov.uk/publichealthresources where you can view, download or order resources free of charge. Alternatively, you can get in touch by phone or email. Please have the product code with you when you contact us.

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

Contact form https://www.gov.uk/gui... (https://www.gov.uk/guidance/find-public-health-resources)

Telephone: xx-xxxx-xxxx

Monday to Friday, 9am to 5:30pm
PM statement on the release of hostages: 13 October 2025
Source: gov.uk (2025-10-12)

Statement from the Prime Minister on the release of hostages.

I share the deep feeling of relief as Avinatan Or and other hostages are released today. But this is also a stark reminder of the treatment that he has been subject to at the hands of Hamas, and the atrocities that shook the world two years ago.

Having met his family, I know that no one can truly understand the torture and agony they suffered for two drawn out years and my thoughts are with them. My thoughts are also with the family of Yossi Sharabi, who are still waiting for news.

I reiterate my thanks for the tireless diplomatic efforts of the United States, Egypt, Qatar and Türkiye. It is now crucial that we work together to implement President Trump’s peace plan for Gaza, and that will be my focus in Egypt today.

Commitment to this plan from all parties will be essential to ending the war and building the foundations for a sustainable path to a long-term peace. The UK will support the crucial next stage of talks to ensure the implementation of the peace plan.
AI Opportunities Action Plan
Source: gov.uk (2025-01-13)

Recommendations for the government to  capture the opportunities of AI to enhance growth and productivity and create tangible benefits for UK citizens.

The AI Opportunities Action Plan, led by Matt Clifford CBE, tech entrepreneur and Chair of the Advanced Research and Invention Agency (https://www.gov.uk/government/organisations/advanced-research-and-invention-agency) (ARIA).

This document has 50 recommendations for government to:
- grow the UK’s AI sector
- drive adoption of AI across the economy to boost growth
- improve products and services
Read the government response to the AI Opportunities Action Plan (https://www.gov.uk/government/publications/ai-opportunities-action-plan-government-response/ai-opportunities-action-plan-government-response).

The AI Opportunities Action Plan is a roadmap for government to capture the opportunities of AI to enhance growth and productivity and create tangible benefits for UK citizens. Read the terms of reference here (https://www.gov.uk/government/publications/artificial-intelligence-ai-opportunities-action-plan-terms-of-reference/artificial-intelligence-ai-opportunities-action-plan-terms-of-reference).
S Bloom v Home Service Sussex and Kent Ltd and Expert Appliance Services Ltd: 6019932/2024
Source: gov.uk (2025-04-01)

Employment Tribunal decision.

Read the full decision in S Bloom v Home Service Sussex and Kent Ltd and Expert Appliance Services Ltd: 6019932/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67ea69ac9110281dc1056231/Stephen_Bloom_v_1._Home_Service_Sussex___Kent_Limited_2._Expert_Appliance_Services_Ltd_6019932-2024_Judgment.pdf).
CTM17550 - Distributions: purchase of own shares: repeat bonus issues
Source: gov.uk (2025-07-30)


CTA10/S1022, S1026 and S1033

If a company makes a bonus issue followed by a purchase of own shares, and then another bonus issue, CTA10/S1026 is considered to apply before CTA10/S1033. This has the following consequences.

The first bonus issue operates as the first leg of CTA10/S1026. If a repayment of share capital followed it, that repayment would be treated as a distribution.

If the purchase of own shares satisfies the conditions of CTA10/S1033 it will not give rise to a distribution. The amount that CTA10/S1033 exempts from distribution treatment includes the amount that would otherwise be a distribution by virtue of CTA10/S1026 because of the earlier bonus issue.

If the company subsequently makes a further bonus issue, this would be a distribution under CTA10/S1022 if it were not for the previous operation of CTA10/S1026. This is because it would be a bonus issue following a repayment of share capital. But CTA10/S1022 does not operate on the subsequent bonus issue. This is because a payment that is prevented from being a repayment of share capital for the purposes of CTA10/S1000 (1) B (because of the operation of CTA10/S1026) is also not treated as a repayment of share capital for the purposes of CTA10/S1022.
CTM41330 - Particular bodies: unincorporated associations: transfers of trade
Source: gov.uk (2025-10-03)


As an unincorporated association is not a legal entity, its trade belongs to its members (jointly).

Therefore where a trade is transferred to or from an unincorporated association, losses and capital allowances arising up to the date of the transfer can be carried forward to the new entity under CTA10/CHAPTER1/PART22, see CTM06000 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm06000) onwards, provided that the 75 per cent test of common ownership is met (that is, 75 per cent of the members of the unincorporated association are the same as 75 per cent of the shareholders in the company).
CTM34230 - Residence: non-resident companies: differences in treatment compared with resident companies
Source: gov.uk (2025-08-11)


The other main areas in which the taxation of non-resident companies differs from that of resident companies are listed below. Most of these are no longer in force, but they are listed for completeness.

A non-resident company cannot:
- join in an election under ICTA88/S247 (1) for distributions made before 6 April 1999, CTM80085 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm80085).
- join in an election under ICTA88/S247 (4) for payments made before 11 May 2001, CTM80085 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm80085).
- receive a surrender of ACT, CTM81200 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm81200) onwards.
- be a close company (but may be treated as close for the purpose of establishing the close company status of a resident company).
- receive small profits relief under CTA10/S18, CTM03500 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03500) onwards, for any accounting period in which it is non-resident (see DT1954 (http://home.active.hmrci/DTmanual/DT1954.htm) for foreign companies with a permanent establishment in the UK).
This means a non-resident company:
- is not liable to account for ACT on distributions made before 6 April 1999,
- cannot have 'franked investment income',
- cannot have surplus franked investment income for the purposes of ICTA88/S242,
- cannot set trading losses against dividend income to augment its trading income for the purposes of absorbing losses brought forward.
Distributions received by a non-resident company from UK companies remain outside the charge to CT. See CTM34270 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm34270) regarding income tax liability.

Distributions made by a non-resident company do not carry tax credit and are not franked investment income when received by a resident company. This applies even if the non-resident company trades in the UK.
Safer Living Foundation
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 Safer Living Foundation 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 Safer Living Foundation recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
DESNZ: processing special category data and criminal offence data
Source: gov.uk (2025-05-28)

Our 'appropriate policy document' sets out how we process special category and criminal offence personal data.

This document sets out how the Department for Energy Security and Net Zero (DESNZ) protects certain types of personal data:
- special category data (such as ethnic origin or sexual orientation)
- criminal convictions and offences data
It should be read alongside our personal information charter (https://www.gov.uk/government/organisations/department-for-energy-security-and-net-zero/about/personal-information-charter).
SPE11020 - Reviews and appeals: legal basis
Source: gov.uk (2025-11-24)


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

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

HMRC has an established independent review and appeals procedure which is required under Taxation (Cross-border Trade) Act 2018, section 23. The Customs (Import Duty) (EU Exit) Regulations 2018, Part 9. The UK fulfils its responsibility to implement the review and appeals procedures under the Finance Act 1994, Sections 14-16.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
CIL Appeal 1875514  – 05 Nov 25 – Demolition of existing garage and erection of 2 dwellings
Source: gov.uk (2025-12-10)

Demolish existing garage and erection of 2 No. single storey semi-detached dwellings.

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
Memorandum of Understanding: accessing HMRC information to assist in making recommendations about awarding honours
Source: gov.uk (2025-07-17)

The legal basis for the information sharing arrangement between HMRC and the Ministry of Defence to help protect the integrity of the honours system.

This memorandum sets out the legal basis for the information sharing arrangement between HMRC and the Ministry of Defence.

The integrity of the honours system is protected by the carrying out of probity checks with several government departments. As part of this vetting process, the Ministry of Defence, may ask HMRC to advise about potential risks posed to the government and the Crown by honours candidates in respect of their tax affairs, by reference to a low, medium or high rating.

Checks are requested on a proportionate basis, taking account of the level of the honour.

The expected benefits are:
- making it more likely that someone subject to the HMRC check will ensure that their tax affairs are in order and up to date
- making it more likely that other people in a similar position will be influenced to rectify their tax affairs if they become aware that poor tax behaviour is not consistent with the award of an honour
- making it more likely that taxpayers at large will maintain their trust in the integrity of tax administration by HMRC and comply with their tax obligations voluntarily if tax behaviour is seen as a factor when considering public reward and recognition via the honours system
- making it less likely that taxpayers will lose their trust in the integrity of tax administration by HMRC and so fail to comply with their tax obligations voluntarily
Guardian Cyber 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 Guardian Cyber 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 Guardian Cyber 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
We R Blighty CIC
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 We R Blighty CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
SPC change - Credelio Chewable Tablets for Dogs
Source: gov.uk (2025-04-29)

Change to the information provided on adverse events in the Summary of Product Characteristics for Credelio 56mg/ 112mg/ 225mg/ 450mg/ 900mg Chewable Tablets for Dogs

Following monitoring of pharmacovigilance data, the Summary of Product Characteristics (SPCs) for Credelio 56 mg / 112 mg / 225 mg / 450 mg / 900 mg Chewable Tablets for Dogs have been updated:

Pruritus, bloody diarrhoea, urinary incontinence, inappropriate urination, polyuria and polydipsia can occur very rarely following the administration of the veterinary medicinal product.

Any veterinary medicinal product which is authorised for marketing in the United Kingdom will have its Summary of Product Characteristics (SPC) available on our Product Information Database (https://www.vmd.defra.gov.uk/productinformationdatabase/).

No medicine is 100% risk free, the SPC includes information on what adverse events have been known to occur following administration of a particular product, these can be found in either section Adverse events (3.6) or Adverse reactions (4.6).

All updates to SPCs other than template changes, are published in the medicine updates section of VMD Connect (https://www.vmdconnect.uk/medicines-update).
Montenegro: in prison abroad
Source: gov.uk (2025-12-11)

Information on the Montenegrin legal and prison systems for British prisoners, their family and friends.

Details

Explains how to:
- arrange visits
- send money to a prisoner
- apply for a transfer to a UK prison
See also help if you’re arrested abroad (https://www.gov.uk/help-if-you-are-arrested-abroad).
Funding mechanism for the Hydrogen Production Business Model: proposed design of the Gas Shipper Obligation
Source: gov.uk (2025-01-16)

We're seeking views on our proposed design of the Gas Shipper Obligation, a funding mechanism for the Hydrogen Production Business Model and related costs.

This consultation seeks views on proposed design choices of the Gas Shipper Obligation. The Gas Shipper Obligation is intended to be the long-term funding mechanism for initial hydrogen production projects funded through the Hydrogen Production Business Model. It may also fund further hydrogen projects, subject to future decisions on the hydrogen programme and the funding of future hydrogen production projects.

The Hydrogen Production Business Model is designed to provide revenue support to hydrogen producers, to overcome the operating cost gap between low carbon hydrogen and high carbon fuels. It is intended to incentivise investment in low carbon hydrogen production and usage, and to deliver security of supply to end users, recognising that both cost and supply security are key considerations for switching. This will help to scale up delivery of the UK hydrogen economy and achieve our Clean Energy Superpower and Growth Missions.

We have published an analytical annex alongside this consultation. It focuses on the impact of the Gas Shipper Obligation on gas users, including fuel poor households, and small and micro-businesses.

This consultation is open to anyone to respond, but will be of particular interest to:
- gas shippers
- relevant participants in the gas market
- hydrogen production projects
- consumer groups
We encourage respondents to review both the consultation and analytical annex, and respond using the online response form.

Read our consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice/privacy-notice-relating-to-consultation-responses-received-by-desnz).