theodi/ndl-core-corpus huggingface dataset:
Axis Electronics
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 Axis Electronics 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 Axis Electronics recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
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.
E Rooms v Inglewood Residential Rest Home Ltd: 1300090/2025
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in E Rooms v Inglewood Residential Rest Home Ltd: 1300090/2025 - Withdrawal (https://assets.publishing.service.gov.uk/media/69146920bc34c86ce4e6e66a/Mr_E_Rooms_v_Inglewood_Residential_Rest_Home_Ltd_-_Judgment_-_1300090.2025.pdf).
HENRY RAFFERTY v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00063 (TCC)
Source: gov.uk (2025-02-19)

Upper Tribunal Tax and Chancery Decision of Judges Nicholas Aleksander and Kevin Poole 19-02-2025

Read full decision

INCOME TAX – discovery assessment and penalties for deliberate behaviour – adequacy of reasons given by First-tier Tribunal – consideration of decision of Court of Appeal in English v Emery Reimbold & Strick – review of FTT’s reasons in the context of HMRC statement of case and skeleton argument - appeal dismissed

HENRY RAFFERTY v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00063 (TCC) HENRY RAFFERTY v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00063 (TCC) (https://assets.publishing.service.gov.uk/media/67b5c193b56d8b0856c2fec4/Rafferty__final.pdf)
IMPS02360 - Background information and policy objectives: practical implications of using PVA
Source: gov.uk (2025-12-09)


Where PVA is legitimately notified on a customs declaration the import VAT to be accounted for is no longer treated ‘as if’ it were a duty of customs but falls within VAT legislation. Corrections and errors should be accounted on the relevant return and, where necessary, any additional VAT identified should be assessed using VAT mechanisms

For fully taxable importers, PVA VAT accounting will usually result in a nil net tax liability but it is important that even where this is the case the VAT is included on the VAT return.

Full details on how importers are expected to do this is outlined in Complete your VAT Return to account for import VAT - GOV.UK (https://www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat)

However import VAT is accounted for, partially exempt importers are expected to restrict their import VAT recovery in line with their Partial Exemption calculation. VAT Partial Exemption Guidance - HMRC internal manual - GOV.UK (https://www.gov.uk/hmrc-internal-manuals/vat-partial-exemption-guidance)
Department for Business and Trade Iceland
Source: gov.uk (2025-06-24)

DBT provides trade and investment services and practical support. We help UK companies succeed in Iceland, and Icelandic companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Iceland.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Iceland from the UK

UK companies can increase their sales, growth and stability by selling to Iceland.

On Business.gov.uk, DBT provides:
- an export guide to Iceland (https://www.business.gov.uk/export-from-uk/markets/iceland/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Iceland

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Dr Turton v Mid Kent College: 2302747/2022
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in Dr Turton v Mid Kent College: 2302747/2022 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/67b45c20d15c152ea555be9d/Dr_S_Turton_v_Mid_Kent_College_Certificate_of_Correction__2__2302747-2022.pdf).

Read the full decision in Dr Turton v Mid Kent College: 2302747/2022 - Corrected Reserved Judgment (https://assets.publishing.service.gov.uk/media/67bd7e0b98ea2db44faddde4/Ms_S_Turton_v_Midkent_College_Corrected_Reserved_Judgment_2_2302747-2022.pdf).
SPE10040 - Administration, receivership and liquidation: notifying debts
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).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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.
UK High Level Scaffolding Limited: [2024] UKUT 447 (AAC)
Source: gov.uk (2025-05-16)

Upper Tribunal Administrative Appeals Chamber decision by Judge Ovey on 4 October 2024.

Read the full decision in UA-xx-xxxx-xxxx-T (https://assets.publishing.service.gov.uk/media/6827193696a230471ac7e716/UA-xx-xxxx-xxxx-T.pdf).

Judicial Summary

The Appellant company applied for a restricted licence and was granted an interim licence pending provision of evidence of financial standing. The licence documentation gave the date when the evidence was required and the expiry date and warned that no reminders would be sent. The Office of the Traffic Commissioner did not receive the evidence when required, the interim licence expired and the application was refused. Subsequently the Appellant sent a substantial amount of financial evidence, but it did not constitute evidence over the required 3 month consecutive period. In any event, the licence had already properly been refused on the ground of failure to provide the necessary evidence after the Appellant had been given a proper opportunity to do so.
3rd Floor Flat, 19 Sinclair Road, London, W14 0NS: LON/00AN/F77/2025/0056
Source: gov.uk (2025-05-14)

Residential Property Tribunal Decision of Judge Jagger and Mr Piarroux on 02 May 2025

Read the full decision in3rd Floor Flat, 19 Sinclair Road, London, W14 0NS: LON/00AN/F77/2025/0056 (https://assets.publishing.service.gov.uk/media/681e1b05ced319d02c906099/250502__3rd_floor_flat_19_Sinclair_Road_Decision.pdf) Read Full Reasons in 3rd Floor Flat, 19 Sinclair Road, London, W14 0NS: LON/00AN/F77/2025/0056 (https://assets.publishing.service.gov.uk/media/681e1bc3c66deec8488f7eb9/250502__3rd_Floor_flat_19_Sinclair_Rd_Full_Reasons.pdf)
Integrated Security Fund annual report 2024 to 2025
Source: gov.uk (2025-10-30)

This annual report explains the impact of Integrated Security Fund (ISF) programmes for financial year April 2024 to March 2025.

This annual report covers the activity of Integrated Security Fund (ISF) programmes for financial year April 2024 to March 2025.

The Integrated Security Fund has effectively:
- combatted threats to the UK from state and non-state actors including terrorist groups, violent extremist organisations and organised crime groups
- promoted geopolitical stability by protecting the UK and our partners from malicious cyberattacks and misinformation, and strengthening sanctions and wider economic tools to defend against aggressors
- delivered programmes around the world to address threats to the UK at their source, including counter-terrorism cooperation in Indonesia and support to women in delivering better security outcomes across Africa
Bird flu: near Watton, Mid Norfolk, Norfolk (AIV 2024/04)
Source: gov.uk (2025-01-27)

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry on 5 December 2024.

Case information

27 January 2025: Following successful completion of disease control activities and surveillance in the zone, the 10km surveillance zone has been revoked.

10 January 2025: Following successful completion of disease control activities and surveillance in the zone, the 3km protection zone has ended and the area that formed the protection zone becomes a surveillance zone.

5 December 2024: Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry at a premises near Watton, Mid Norfolk, Norfolk. A 3km protection zone and a 10km surveillance zone have been declared surrounding the premises. All poultry on the premises will be humanely culled.

Download the declaration of the revocation of a surveillance zone (https://assets.publishing.service.gov.uk/media/6797dd01cfd3deafa04fdecf/AIV_2024_04_Revocation_of_Surveillance_Zone_Declaration.pdf)

This revokes the declaration of the ending of a protection zone (https://assets.publishing.service.gov.uk/media/678163d8d5422b88ec01845a/AIV_2024-04_DPR2024-27_10012025_Merge_PZ_with_SZ_declaration.pdf).

This revokes and replaces the Declaration of the avian influenza protection and surveillance zone (https://assets.publishing.service.gov.uk/media/6752064b2086e98fae3511cd/Declaration_Protection_and_Surveillance_Zone_AIV_2024-04_DPR_2024-27_nr_Watton_Mid_Norfolk_Norfolk_20241205.pdf).

Further information
- check the updated bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d)
- check if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences)
Case number: AIV 2024/04.
Roman Training and Jobs
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 Roman Training and Jobs 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 Roman Training and Jobs recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- 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.
Miss U Latif v Priestley bakers Ltd: 3304478/2024
Source: gov.uk (2025-07-02)

Employment Tribunal decision.

Read the full decision in Miss U Latif v Priestley bakers Ltd: 3304478/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68502d089d538361ad2da755/Miss_U_Latif_v_Priestley_bakers_ltd_3304478.2024_R22_Judgment_.pdf).
Miss K Fleming v Glasgow City Council: 121256/2008
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in Miss K Fleming v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67d01977d107f3a16e0287a9/xx-xxxx-xxxx_Miss_K_Fleming_v_Glasgow_City.pdf).
Self Assessment: Partnership Tax Return (SA800)
Source: gov.uk (2025-04-05)

Use form SA800 to file a Partnership Tax Return.

You can send this tax return online instead of downloading the form. Find out how to send your Self Assessment tax return online (https://www.gov.uk/log-in-file-self-assessment-tax-return).

Use form SA800 if the only income for the return period was:
- trading and professional income
- taxed interest and alternative finance receipts from banks and building societies
Include any relevant supplementary pages with your SA800 Partnership Tax Return.

Supplementary pages

Self Assessment: Partnership Statement (full) (SA800(PS)) (https://www.gov.uk/government/publications/self-assessment-partnership-statement-full-sa800ps)

Self Assessment: Partnership Trading and Professional Income (SA800)(TP) (https://www.gov.uk/government/publications/self-assessment-partnership-trading-and-professional-income-sa800tp)

Self Assessment: Partnership UK property (SA801) (https://www.gov.uk/government/publications/self-assessment-partnership-uk-property-sa801)

Self Assessment: Partnership Foreign (SA802) (https://www.gov.uk/government/publications/self-assessment-partnership-foreign-sa802)

Self Assessment: Partnership disposal of chargeable assets (SA803) (https://www.gov.uk/government/publications/self-assessment-partnership-disposal-of-chargeable-assets-sa803)

Self Assessment: Partnership savings and investments and other income (SA804) (https://www.gov.uk/government/publications/self-assessment-partnership-savings-investments-and-other-income-sa804)

Related forms and guidance

Help with partnerships on your Self Assessment tax return (https://www.gov.uk/guidance/help-with-partnerships-on-your-self-assessment-tax-return)

Completing Partnership Tax Returns for partners non-residence in, or domicile outside, the UK (https://www.gov.uk/government/publications/partnerships-foreign-aspects-hs380-self-assessment-helpsheet)
Attorney General celebrates UK-Irish relations during visit
Source: gov.uk (2025-05-28)

The Attorney General Lord Hermer KC visited Dublin where he engaged with the Irish legal community and government ministers to strengthen UK-Irish relations.

The Attorney General Lord Hermer KC travelled to Dublin where he met with his counterpart, Attorney General Rossa Fanning.

The two Attorneys General spoke about the UK and Ireland’s close geography, shared culture, and joint commitment to the rule of law.

Over the two-day trip, between 22 and 23 May 2025, the Attorney also met with the Irish Minister for Justice, Home Affairs and Migration, Jim O’Callaghan.

Lord Hermer KC held meetings with leading Irish legal figures, including the President of High Court David Barniville and representatives from the Irish Supreme Court, the Director of Public Prosecutions, Director General of Law Society of Ireland, and Chairperson of Bar Council of Ireland’s Public Affairs Committee.

Attorney General Lord Hermer KC and Deputy Head of Mission, Dublin, Elin Burns.

The Attorney also engaged with the Irish legal professions with a reception at the King’s Inns – Ireland’s oldest law school – and a visit to Four Courts, home to the Supreme Court, the Court of Appeal, High Court, and the Dublin Circuit Court.

Attorney General Lord Hermer KC said:

The UK and Ireland share the strongest of ties, with a close geography, shared culture, and joint commitment to the rule of law.

On the back of the historic UK-Ireland Summit in March, I made clear the opportunities available to strengthen the partnership between UK and Irish legal sectors – a chance to deliver growth and prosperity in both our countries.”
Bristow & Sutor
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 Bristow & Sutor 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 Bristow & Sutor 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.
Flat 3, 75 Carlton Hill, London NW8 0EN: LON/00BK/MNR/2025/0631
Source: gov.uk (2025-08-07)

Residential Property Tribunal Decision of Judge Waterhouse and Mr Packer on 1 July 2025

Read the full decision in Flat 3, 75 Carlton Hill, London NW8 0EN: LON/00BK/MNR/2025/0631 (https://assets.publishing.service.gov.uk/media/686636566569be0acf74db86/AA_250424_Template_Flat_3_75_Carlton_Hill__Draft_notice_of_determination_-_Copy.pdf). Read the full reasons in Flat 3, 75 Carlton Hill, London NW8 0EN: LON/00BK/MNR/2025/0631 (https://assets.publishing.service.gov.uk/media/6866368ae6557c544c74db78/A_250701_FINAL_Full_Reasons_Decision__MNR__Flat_3_75_Carlton_Hill.pdf).
Social sector ACM cladding remediation fund: application guidance
Source: gov.uk (2025-09-01)

Guide for social landlords who can apply for funding to assist with replacing Aluminium Composite Material (ACM) cladding systems on their social residential buildings.

The Prime Minister announced on 16 May 2018 that the government will fully fund the removal and replacement of unsafe ACM cladding on social residential buildings 18 metres or over, owned by councils and housing associations, with costs estimated at £400 million.

The government is now providing further detail on how local authorities and housing associations can apply for this funding.

This guidance confirms the scope of the fund, provides more detail on how it operates and sets out the information required when applying.

This revised guidance includes more information about how building heights should be measured, and clarifies that we are allowing a tolerance of 30 centimetres to the 18 metre minimum measurement.

From 1 September 2025, the Social Sector ACM Cladding Remediation Fund will not accept new applications. Applications for government remediation funding for buildings over 11m in England are to be made to the Cladding Safety Scheme (CSS) and managed by Homes England. New applicants should visit the Building Remediation Hub (https://claddingsafetyscheme.homesengland.org.uk/LandingPage) to start their application. Further information on the CSS can be found in the Cladding Safety Scheme Overview (https://www.gov.uk/government/publications/cladding-safety-scheme/cladding-safety-scheme-overview).

The Fund will continue to progress the funding and remediation of the buildings still in the Fund. This guidance: Social Sector ACM Cladding Remediation Fund: application guidance for social landlords (https://assets.publishing.service.gov.uk/media/60002b08d3bf7f33b88fcb85/Social_Sector_ACM_Cladding_Remediation_Fund_application_guidance_for_social_landlords.pdf) still applies to existing applications.
RDRM32250 - Remittance basis: accessing the remittance basis: long term UK residents: dual residents - treaty non-resident
Source: gov.uk (2025-04-07)


From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

It is possible for individuals to be resident both in the UK and in another country or countries in a tax year. In such a case we look to the provisions of existing Double Taxation Agreements (DTAs) to determine in which country the individual is resident for treaty purposes. So a person may be resident in the UK under UK law, but regarded as ‘treaty resident’ elsewhere and consequently treated for tax purposes as ‘not resident’ in the UK.

Individuals who, under the terms of a DTA, are resident in the other country or territory but are also a long-term resident (see RDRM32200 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32200)) in the UK, and are claiming the remittance basis, will be liable to pay the remittance basis charge if their un-remitted foreign income and gains are £2,000 or more.

In determining the number of years in which an individual has been resident in the UK for the purposes of the long-term resident provisions, you count all years where the individual is resident in the UK under UK domestic law even if the individual was treaty resident in another territory in some or all of those years.

In most cases, an individual resident both in the UK and in another country and who under the Double Taxation Agreement with the other country is treated as resident in that other country (for the purpose of applying the provisions of the DTA), will be chargeable to tax in the other country on income and gains that originate in that other country and not in the UK. The treatment of any income and gains that originate in third countries (not the UK or the country of treaty residence) will depend upon the terms of the DTA between the UK and the country of residence.

Where, exceptionally, an individual is chargeable to tax in the UK on such income or gains, they will need to consider whether a claim for the remittance basis of taxation is in their best interests or if, instead, they should pay tax on the arising basis and in the usual way, claim a credit for the tax charged in the other territory.
Restricted validity passports: caseworker guidance
Source: gov.uk (2025-08-27)

Tells HM Passport Office staff about the process for issuing restricted validity passports.

This guidance tells HM Passport Office staff about passport validity, when we will issue a passport with restricted validity, and how to process an application when the customer sends us a restricted validity passport.
Apply for the Ukraine Permission Extension scheme: parental consent form
Source: gov.uk (2025-02-04)

Form to provide parental consent for a child’s application for permission under the Ukraine Permission Extension scheme.

This form should be completed to provide parental consent for a child’s application for permission under the Ukraine Permission Extension scheme, where the child is not living with a parent or legal guardian.
Hugh Baird College
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 Hugh Baird College 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 Hugh Baird College recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
Joining Forces Credit Union Services
Source: gov.uk (2025-04-14)

Joining Forces Credit Union Services is a Ministry of Defence initiative that allows you to save through deduction from your MoD payroll or pension.

About Joining Forces Credit Union Services

Credit unions provide a not-for-profit option to help you save money and borrow responsibly throughout your service career and beyond.

They can provide:
- easy access savings
- personal loans
- deductions from your salary or pension
Joining Forces is a Ministry of Defence initiative that works with 3 credit unions to provide serving and former armed forces personnel with payroll or pension deduction facilities.

The 3 credit unions in the scheme are:
- Serve & Protect
- First Defence Finance
- Forces Finance
Just choose the credit union that’s right for you – whether you want to save with just one, two or even all three.

Get in touch with Joining Forces Union Services

By email

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

Online

Website: Joining Forces Credit Union Services (https://www.joiningforcescu.co.uk/)
British Embassy Vilnius
Source: gov.uk (2025-10-03)

The British Embassy in Vilnius maintains and develops relations between the UK and Lithuania.

Find out more on our UK and Lithuania news page (https://www.gov.uk/world/lithuania/news).

We provide services to British nationals living and visiting Lithuania. You can access UK government services while in Lithuania (https://www.gov.uk/world/lithuania).

Read the latest information on the rights and status of UK nationals living in Europe (https://www.gov.uk/guidance/living-in-europe) including our practical guide to Living in Lithuania (https://www.gov.uk/guidance/living-in-lithuania).

If you’re travelling in Lithuania, see our Lithuania Travel Advice (https://www.gov.uk/foreign-travel-advice/lithuania).

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:
- ill, injured, or involved in a crime
- with a British person who’s died
Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/lithuania/british-embassy-vilnius)

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document).

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizen).

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/lithuania/british-embassy-vilnius).

Other consular services

Notarial and documentary services

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
GAD sets up new cross-government climate resilience network
Source: gov.uk (2025-10-15)

GAD launches Cross-Government Climate Ready Estates Network, uniting departments to tackle climate risks and build resilient public infrastructure.

Government departments are joining forces to understand and tackle climate-related risks in public estates through the Cross-Government Climate Ready Estates Network (CCREN). This is an initiative which has been convened by the Government Actuary’s Department (GAD).

GAD is bringing together experts from across Whitehall to share best practice and develop innovative solutions for climate adaptation and resilience. Among the network’s members are:
- Cabinet Office
- Ministry of Justice
- Department for Education
- Government Property Agency
- NHS Property Services
- Department for Environment, Food & Rural Affairs
Strategic priorities

CCREN aims to bridge the gap between policy and delivery for climate adaptation and resilience, by facilitating regular meetings, thematic deep-dives, and sharing practical methodologies. It aims to foster understanding of the challenges faced by public sector organisations in adapting to and mitigating climate-related risks and opportunities.

The network’s focus includes climate risk assessment, adaptation strategies, and building capability to ensure public estates remain robust in the face of future challenges.

GAD’s leadership

Through GAD’s co-ordination of the network, departments are able to work together to begin to address complex infrastructure risks, which includes the risk of overheating and flooding as well as potential disruptions to critical systems, that can affect the economy, security, and public wellbeing.

CCREN’s collaborative approach helps to support climate-ready estates and improve outcomes for people and places across the UK.

GAD Climate Risk Consultant Dr. Charlotte Marcinko, who is one of the group’s co-chairs, said: “Departments and organisations often grapple with similar challenges in understanding and tackling climate risks.

“By bringing together expertise from across government, we’re not just sharing knowledge - we’re building the analytical strength needed to make our public estates truly resilient.”
Immigration syllabus level 2
Source: gov.uk (2025-05-22)

Level 2 immigration learning objectives for immigration adviser applicants.

Applicants who have submitted an application to become an immigration adviser must sit tests to demonstrate their competence (https://www.gov.uk/government/publications/oisc-competence-assessment-process) to the Immigration Advice Authority.

The level 2 immigration syllabus covers these topics:
- immigration law
- asylum and protection
- human rights and humanitarian protection
- nationality
- appeals
- detention and bail
- welfare and support
- ethics
- essential skills and abilities
Day 1 People 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 Day 1 People 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 Day 1 People 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
- 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.
YJB response to government's PAVA announcement
Source: gov.uk (2025-04-24)

The YJB's response to the Ministry of Justice's announcement that PAVA (synthetic pepper spray) will be issued at Young Offender Institutions that hold children.

Keith Fraser, Chair of the Youth Justice Board, says:

The Youth Justice Board (YJB) does not support the use of PAVA in youth custody due to the overall detrimental effect on children and the distinct lack of evidence that its use improves safety. Our advice to the government, based on robust evidence, is that PAVA spray is not effective in reducing violence or in preventing children offending or reoffending. In fact, its use could be harmful.

The YJB has not seen any evidence that would justify this decision, and this move is a further indication that the current model for youth custody is not working.

We will be writing to the Minister to express our extreme disappointment at this decision, reaffirm our advice and to voice our specific concerns. In particular, we are concerned that there is a significant risk that children from ethnic minority communities, particularly Black boys, children with speech, language, communication needs, and those who are neurodivergent will be unfairly targeted. We are concerned that the introduction will erode trust and relationships, undermining safety and rehabilitation efforts.

We urge the government to instead invest in sustained reform, to include increased staff levels, improved staff training and retention, effective behaviour management strategies and evidence-based programmes to improve safety. In the longer-term, there should be a move towards smaller, locally-based units staffed by professionals who are specially trained to work with children with complex needs. These units should prioritise education and training to support children to be positive members of society and will contribute to making communities safer.
WA3 6SF, Extra MSA Warrington Limited: environmental permit application advertisement - EPR/TP3322LQ/A001
Source: gov.uk (2025-11-20)

View the application submitted by Extra MSA Warrington Limited for Warrington Motorway Service Area, Junction 11 of the M62, Pestfurlong Way, Birchwood, Warrington, WA3 6SF.

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
Marlborough Surgery Seaham
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 Marlborough Surgery Seaham 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 Marlborough Surgery Seaham recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.