theodi/ndl-core-corpus huggingface dataset:
Fisheries management plans: policy information
Source: gov.uk (2025-11-20)

How fisheries management plans will be used to create a more vibrant, profitable, and sustainable fishing industry.

The UK has internationally agreed responsibilities to manage our fisheries, so our fish stocks are harvested in a sustainable way.

The Fisheries Act 2020 (https://www.legislation.gov.uk/ukpga/2020/22/crossheading/fisheries-objectives-fisheries-statements-and-fisheries-management-plans/enacted) provides the framework to manage our fisheries as an independent coastal state. The act enables the UK fisheries policy authorities (Defra, and the devolved administrations in Northern Ireland, Scotland and Wales) to publish fisheries management plans (FMPs) to help deliver our ambition for sustainable fisheries.

This paper sets out how Defra will prepare and publish its FMPs for the waters around England.

A full list of planned UK FMPs (https://www.gov.uk/government/publications/joint-fisheries-statement-jfs/list-of-fisheries-management-plans) has been published as part of the Joint Fisheries Statement.
Learning Records Service schedules
Source: gov.uk (2025-10-07)

Shows the scheduled maintenance dates for the LRS organisation portal and the uploading individualised learner record (ILR) achievement data testing.

The Education and Skills Funding Agency (ESFA) closed on 31 March 2025. All activity has moved to the Department for Education (DfE). You should continue to follow this guidance.

The ILR achievement data schedule provides information on data uploads to the personal learning record (PLR) from a range of stakeholders and data feeds.

All dates have been identified to allow for routine maintenance, non-urgent changes and minor releases.
CAPI20000 - Annexes: contents
Source: gov.uk (2025-11-24)


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

Note: This manual is currently under review. Some content may be withdrawn or revised during this process. 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. In the meantime, you should check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).
The Romsey School: 30 October 2025
Source: gov.uk (2025-10-30)

The schools adjudicator's admission objection decision about The Romsey School.

Decision reference: ADA4434

Type of decision: objection to admission arrangements – not upheld

School type: academy

School phase: secondary

Local authority: Hampshire County Council

Admission authority: academy trust
Company Names Tribunal decision: Sanctuary Wellness Brand Limited
Source: gov.uk (2025-07-29)

Decision for applicant Sanctuary Housing Association against registration number 15634453, applicant successful.

Application number 5283

Applicant Sanctuary Housing Association objected to the name used by Sanctuary Wellness Brand Limited under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
Dwelling stock estimates in England: 2024
Source: gov.uk (2025-05-21)

Estimates of the number of dwellings in England.

This statistical release presents National Statistics on estimates of the number of dwellings in England and in each local authority district as of 31 March 2024. The statistics use the Census as a baseline and apply annual net changes to the dwelling stock as measured by the related Housing supply: net additional dwellings statistics (https://www.gov.uk/government/collections/net-supply-of-housing). Figures for 2024 are provisional and subject to revision. This release also includes figures on dwelling density represented by dwellings per hectare of land area.

Our interactive dashboard (https://app.powerbi.com/view?r=eyJrIjoiODEyYWE4NTMtZmVjYi00MGQwLTgyNzItNDVjYWQ1OTY0NDc2IiwidCI6ImJmMzQ2ODEwLTljN2QtNDNkZS1hODcyLTI0YTJlZjM5OTVhOCJ9) illustrates results and historical trends.
Working for British Embassy Kathmandu
Source: gov.uk (2025-11-14)

Working at the British Embassy offers a unique and rewarding opportunity to grow professionally while collaborating with a talented group of individuals.

Current work opportunities

The British Embassy and its offices across Nepal offer a huge range of interesting jobs.

If you are interested in a job opportunity at the British Embassy in Kathmandu, please visit the FCO Local Staff vacancies website for the following positions:
- Local Infrastructure Adviser, Grade- G7, Kathmandu - FCO Local Posts (https://fco.tal.net/vx/mobile-0/appcentre-ext/brand-0/spa-1/candidate/so/pm/4/pl/1/opp/23988-Local-Infrastructure-Adviser-Grade-G7-Kathmandu/en-GB). The deadline to submit online application is 28 November 2024
The British Government is an inclusive and diversity-friendly employer. We value difference, promote equality and challenge discrimination, enhancing our organisational capability.

We welcome and encourage applications from people of all backgrounds. We do not discriminate on the basis of disability, race, colour, ethnicity, gender, religion, sexual orientation, age, veteran status or other category protected by law. We promote family-friendly flexible working opportunities, where operational and security needs allow.
Whitehouse Construction Co 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 Whitehouse Construction Co 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 Whitehouse Construction Co Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- 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.
Tango Meets Tokamak: Bill Bailey talks fusion energy with UKAEA
Source: gov.uk (2025-05-07)

British musician, comedian and television star Bill Bailey’s interest and passion for fusion energy saw a recent visit to UKAEA’s Culham Campus.

The United Kingdom Atomic Energy Authority (UKAEA) welcomed British musician, comedian and television star, Bill Bailey, to its Culham Campus to explore the vital research being undertaken to advance fusion as a sustainable source of energy for future generations.

The Strictly Come Dancing Glitterball Trophy winner visited UKAEA’s campus in Oxfordshire, after mentioning fusion during his ‘Thoughtifier’ stand-up tour. Spotted in the audience, UKAEA’s Executive Director for Engineering and Computing, Dr Joe Milnes, invited Mr Bailey to see fusion’s research and development in action.

Mr Bill Bailey, said:

The central premise of this show (‘Thoughtifier’) is celebrating human endeavour and the constant ingenuity of humans. I talk about it in terms of human evolution, about discovering music, and one of those fields is also fusion. It felt like a natural fit to put fusion into the show and to ask the members of the audience what they feel about it.

I’ve noticed a change over the past year and half where, every time I mention fusion, there has been a gradual uptick in people’s awareness of it. When I say, ‘We need to find a solution to the world’s energy needs, what about fusion?’, there are cheers from the crowd.

My visit to UKAEA was fascinating and eye-opening, and amazing to hear about how our understanding of fusion is progressing. Seeing all this being done in the English countryside gave me a huge surge of patriotic pride, and enormous hope for the future.

Dr Joe Milnes, Executive Director for Engineering and Computing, UKAEA, said:

I’ve always been a big fan of Bill’s, particularly his sense of humour combined with his obvious fascination with how the world works.

Spending a few hours with Bill, showing him all the incredible things happening at UKAEA, revealed how excited he is about fusion and other endeavours where humans can demonstrate their incredible problem-solving abilities.

Fusion promises to be a safe, low carbon and sustainable part of the world’s future energy supply. It has the potential to provide ‘base load’ power, complementing renewable and other low carbon energy sources.

During his visit, Mr Bailey toured UKAEA’s MAST-Upgrade and the Joint European Torus (JET) facilities and recorded a fireside chat with Dr Joe Milnes.

Watch the full fireside chat on YouTube here: https://youtu.be/7FS1yO3zs5k

Bill Bailey in fireside chat with UKAEA's Dr. Joe Milnes - Image Credit United Kingdom Atomic Energy Authority
COM110051 - Pursuit: automatic and clerical pursuit: functions: selection for debt management office pursuit
Source: gov.uk (2025-12-03)


The table below tells you the function or functions to use in particular situations.

For details of how to access any of the COTAX functions select 'Index Of Functions' on the left of the screen.

On accessing the function, system Help is available to you at function, screen, field and error message levels.

Situation

Function

To set up, amend or finalise a period of responsibility, claim responsibility of a case

APER (Amend Periods of Responsibility)

To view the, the interest calculation, normal due date(see Glossary) for a non Quarterly Instalment Payment case and Instalment due date (Word 42KB) (http://www.hmrc.gov.uk/gds/com/attachments/instalment_due_date.doc) for a Quarterly Instalment Payment case

DINT (Display Interest Computation)

To note the company record with any relevant information

NOTE (Case Notes)

To prevent or reinstate the automatic issue of reminders and payment applications

RAPP (Revise AP Pursuit)

To change the pursuit status (Word 40KB) (http://www.hmrc.gov.uk/gds/com/attachments/pursuit_status.doc) at the taxpayer (affecting all APs) level

RTPP (Revise Taxpayer Pursuit)

To transfer responsibility of a company's COTAX record to another office

TRCA (Transfer Case)

To view for the Accounting Period (AP), a summary of the payment position, and details on individual payments and other accounting postings

VPPD (View Payment and Posting Details)

To see details of Company name and address, which HMRC offices deal with the company, which agent is acting, communication address, acting in capacity details, Case Notes and Bank and / or Nominee Details

VTPR (View Taxpayer)
This resolution will support the Council’s ability to monitor and deter violations of the arms embargo in Yemen: UK Explanation of Vote at the UN Security Council
Source: gov.uk (2025-11-14)

Explanation of Vote by Ambassador James Kariuki, UK Chargé d’Affaires to the UN, at the UN Security Council meeting on Yemen.

Today’s adoption underlines this Council’s continued commitment to advancing peace and stability in Yemen.

The resolution will support the Council’s ability to monitor – and therefore deter - violations of the arms embargo. In so doing, it will help constrain the Houthis’ capacity to destabilise Yemen and threaten regional maritime security, while avoiding negatively impacting the humanitarian situation for the people of Yemen.

We welcome Council members’ support in ensuring that the sanctions regime evolves to reflect the increasing complexity and scale of Houthi smuggling and financing.

This includes looking more at issues such as the transfer of dual-use components to the Houthis and the mechanisms for vessels suspected of carrying arms or related materiel.

We continue to call for the 2140 Committee to coordinate with other relevant Sanctions Committees to closely monitor cross-border arms flows, financial transactions and personnel movements between Yemen, Al-Shabab and designated groups in Sudan.

The United Kingdom reaffirms its support for the vital role UN sanctions continue to play, as part of our collective efforts towards achieving a durable, inclusive and lasting peace in Yemen.
Pet food and feed for other animals - Import Information Notes
Source: gov.uk (2025-04-25)

Guidance for vets, importers and border control officials when importing pet food and feed for other animals, including fish bait, to Great Britain.

You must also read:

General information for imports of animal by-products - Import Information Note GEN/3 (https://www.gov.uk/government/publications/general-information-for-imports-of-animal-by-products-import-information-note-gen3)

Clarifying information for imports of animal products - IIN GEN/4 (https://www.gov.uk/government/publications/clarifying-information-for-imports-of-animal-products-iin-gen4)
Charles Nicholas King
Source: gov.uk (2025-09-17)

Charles Nicholas King was appointed His Majesty’s Ambassador to the Federal Republic of Somalia in May 2025, succeeding Michael Nithavrianakis MVO. He joined the Foreign, Commonwealth & Development Office (FCDO) in 2004 and has held a range of senior roles focused on diplomacy, conflict resolution, and regional affairs. Most recently, he served as Joint Head of the Israel/Occupied Palestinian Territories Gaza Task Force (2023–2024). From 2020 to 2023, he was Head of the Levant and North Africa Department and the UK Special Representative for Syria. His previous overseas postings include Paris, Istanbul, Baghdad, and Damascus, with a strong focus on Middle Eastern and North African geopolitics. He has also worked on UK policy related to Afghanistan and Libya. Earlier in his career, he undertook Arabic language training in Cairo and held roles covering EU accessions and consular affairs. He speaks Arabic and French, and brings extensive experience in regional diplomacy and UK foreign policy to his role in Somalia.

Charles Nicholas King was appointed His Majesty’s Ambassador to the Federal Republic of Somalia in May 2025, succeeding Michael Nithavrianakis MVO.

He joined the Foreign, Commonwealth & Development Office (FCDO) in 2004 and has held a range of senior roles focused on diplomacy, conflict resolution, and regional affairs. Most recently, he served as Joint Head of the Israel/Occupied Palestinian Territories Gaza Task Force (2023–2024). From 2020 to 2023, he was Head of the Levant and North Africa Department and the UK Special Representative for Syria.

His previous overseas postings include Paris, Istanbul, Baghdad, and Damascus, with a strong focus on Middle Eastern and North African geopolitics. He has also worked on UK policy related to Afghanistan and Libya. Earlier in his career, he undertook Arabic language training in Cairo and held roles covering EU accessions and consular affairs.

He speaks Arabic and French, and brings extensive experience in regional diplomacy and UK foreign policy to his role in Somalia.
Chapman Ventilation 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 Chapman Ventilation 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 Chapman Ventilation 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr I Hodgson v Schneider Electric: 6012177/2025
Source: gov.uk (2025-07-01)

Employment Tribunal decision.

Read the full decision in Mr I Hodgson v Schneider Electric: 6012177/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/685e996cf85b4b993fd7537e/6012177.2025_I_Hodgson_v_Schneider_Electric_-_SO_UDL.pdf).
CH411150 - Charging penalties: contract settlement: manager’s approval
Source: gov.uk (2025-01-08)


This page and chapter are under review as the relevant content is also published in the guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

Complete parts 1-2 and 3 of the Contract Settlement Form (CSF). Save and finalise it in Caseflow/CRMM Case Document Store, see ‘Capture a Document ’ and ‘Finalise a Document ’. The CSF must be named ‘YYYY-MM-DD customer name CSF expected offer approval request’ and the document classification should be ‘Settlement' and sub category 'Contract Settlement'.

In Employer Compliance cases you should also send your manager an Employer Compliance Settlement Summary (ECSS), see CH411450 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch411450).

Send your manager a copy of the CSF for approval of the expected offer.

Your manager can approve the expected offer by entering their name at part 2b of the CSF. They must then save and finalise the CSF in Case Document Store as ‘CSF expected offer approval’. The document classification should be ‘Offer and Certificate’.

This will make sure a complete audit trail is available should the case be presented to a court or tribunal.

If your manager does not approve the expected offer, they should make a note in ‘Case Notes’ in Caseflow/CRMM of the reason why, see ‘Add Narrative'.

You must submit a revised expected offer for approval on a new CSF. The CSF must be named ‘CSF revised expected offer approval request’.
Fife Chamber Of Commerce & Enterprise 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 Fife Chamber Of Commerce & Enterprise 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 Fife Chamber Of Commerce & Enterprise Ltd. recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
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.
RFIG20510 - Statutory Residence Test (SRT): The ties test: Introduction
Source: gov.uk (2025-04-04)


If an individual does not meet any of the automatic tests, for either overseas or UK, they should use the ties test to determine their UK residence status for a tax year.

The individual will need to consider their connections to the UK, called ties, and determine whether their ties in connection with the number of days spent in the UK, are sufficient for them to be considered UK resident for tax purposes for a particular year.

If the individual was not UK resident in any of the 3 years prior to the year in question, they will need to consider the following ties:
- a family tie
- an accommodation tie
- a work tie
- a 90 day tie
If the individual was UK resident in 1 or more of the 3 years immediately before the year under deliberation as well as the above ties they will also need to consider whether they have a country tie.

For the purpose of considering a person’s residence position in the prior three tax years, any year in which split year treatment applies will be a full year of UK residence.
TAG uncertainty toolkit
Source: gov.uk (2025-12-11)

Toolkit for analysing and presenting information on future uncertainty in the transport system.

A toolkit that provides practical information on:
- the analysis of uncertainty in modelling and appraisal
- techniques for exploring that uncertainty in the context of future travel demand
- how to present this data to decision-makers
- the common analytical scenarios, including narratives and how to apply them proportionately in transport business cases
It supplements TAG Unit M4: forecasting and uncertainty (https://www.gov.uk/government/publications/tag-unit-m4-forecasting-and-uncertainty).

A common analytical scenarios databook (https://www.gov.uk/government/publications/common-analytical-scenarios-databook) has also been published.

The previous version of this guidance was released in November 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20231201201312/https://www.gov.uk/government/publications/tag-uncertainty-toolkit).

TAG (https://www.gov.uk/guidance/transport-analysis-guidance-tag) provides information on the role of transport modelling and appraisal, and how the transport appraisal process supports the development of investment decisions to support a business case.
Miss A Theobald v Lincolnshire Community Health Services NHS Trust: 6002706/2024
Source: gov.uk (2025-01-03)

Employment Tribunal decision.

Read the full decision in Miss A Theobald v Lincolnshire Community Health Services NHS Trust: 6002706/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6772cb256aa1397cb84a688e/Miss_A_Theobald_v_Lincolnshire_Community_Health_Services_NHS_Trust_6002706.2024_Strike_Out_Judgment.pdf).
Complaints procedure
Source: gov.uk (2025-09-03)

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

Complaints, feedback and suggestions on consular services

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

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

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

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

Customer research

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

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

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

Passports

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

Visas

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

Or if you have a query, question, or feedback on visas from Finland please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
SFO Deferred Prosecution Agreements
Source: gov.uk (2025-02-27)

This page contains copies of the Deferred Prosecution Agreements and supporting information for each of the SFO's twelve DPAs agreed to date.

A UK Deferred Prosecution Agreement (DPA) is an agreement reached between a prosecutor and an organisation which could be prosecuted, under the supervision of a judge.

The agreement allows a prosecution to be suspended for a defined period, provided the organisation meets certain specified conditions.

DPAs can be used for fraud, bribery and other economic crime. They apply to organisations, never individuals.

The key features of DPAs are:
- They enable a corporate body to make full reparation for criminal behaviour without the collateral damage of a conviction
- They are concluded under the supervision of a judge, who must be convinced that the DPA is ‘in the interests of justice’ and that the terms are ‘fair, reasonable and proportionate’
- They avoid lengthy and costly trials
- They are transparent, public events
DPAs were introduced on 24 February 2014, under the provisions of Schedule 17 of the Crime and Courts Act 2013 (http://www.legislation.gov.uk/ukpga/2013/22/schedule/17/enacted). They are available to the Crown Prosecution Service and the Serious Fraud Office. A Code of Practice (https://www.cps.gov.uk/sites/default/files/documents/publications/DPA-COP.pdf) for Prosecutors was published jointly by the SFO and CPS on 14 February 2014 after a public consultation.
VCM74110 - Share Loss Relief: individual and corporate claimants: individual claimants: deemed disposals where an asset is lost or destroyed
Source: gov.uk (2025-11-17)


TCGA92/S24(1) provides that loss, destruction, dissipation or extinction of an asset is a disposal of the asset for the purposes of the Act, so a chargeable gain or allowable loss can arise at that time. For guidance on this subject, see CG13120P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13120p).

Section 131(3)(c) ITA 2007 ensures that a deemed disposal under TCGA92/S24(1) is a disposal for Share Loss Relief purposes, so an allowable loss accruing under TCGA92/S24(1)may be the subject of a claim to Share Loss Relief. This is so for claims made by individuals only in respect of loss or destruction etc occurring after 5 April 2000 (for companies the corresponding date is 31 March 2000): there was no provision corresponding to section 131(3)(c) for earlier deemed disposals of this sort, though a concessionary practice ensured a similar result was possible.
Royal Star & Garter
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Royal Star & Garter 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.
MK44 1FD, B & W Waste Management Services Limited: environmental permit issued EPR/KP3196NL/V004
Source: gov.uk (2025-02-27)

View the permit issued for Building 18 Twinwoods Business Park, Bedford under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:
- Operator name: B & W Waste Management Services Limited
- Installation name: Building 18 Twinwoods Business Park
- Permit number: EPR/KP3196NL
Foreword
Source: gov.uk (2025-12-11)

Foreword from the Director for Analysis and Data and Chief Economist.

The Changing Futures programme is a £91.8 million initiative between government and The National Lottery Community Fund. It seeks to test innovative approaches to improving outcomes for people experiencing multiple disadvantage – including homelessness, substance misuse, mental ill health, domestic abuse and contact with the criminal justice system. The programme is running in fifteen areas across England, between them covering 34 top tier council areas, from 2021 to 2026.

The Ministry of Housing, Communities and Local Government (MHCLG) appointed a consortium of organisations, led by CFE Research, and including Cordis Bright, Revolving Doors, and The Sheffield Centre for Health and Related Research (SCHARR) at the University of Sheffield, to undertake an independent evaluation of the Changing Futures programme. This guide was written by CFE Research in June 2025. It is part of a series of evaluation outputs (https://www.gov.uk/government/publications/evaluation-of-the-changing-futures-programme) produced for the Changing Futures programme by the evaluation team.

This practical guide is intended to support those looking to lead or contribute to systems change within their organisation or local system. It is not a guide to systems change, but instead shares systems change learning informed by manageable challenges faced by Changing Futures areas and how they were addressed. The guide is designed for selective reading where required, with standalone chapters that can be dipped into individually. Each chapter focuses on a specific aspect of systems change, including securing strategic buy-in and alignment, improving data and insight, supporting trauma-informed working, joining up services and addressing gaps in support, ensuring equity for underserved groups, and creating a learning culture.

Insights and advice from Changing Futures colleagues across England informed the development of this guide. It draws on evidence from the national evaluation of the Changing Futures programme and interviews with staff from various Changing Futures areas about their experiences implementing systems change.

My great appreciation goes to CFE Research for writing this guide, and their enormous effort conducting research and synthesising evidence for the Changing Futures evaluation. The authors and I would like to thank the national and local stakeholders for their involvement in this research.

For more information on this report please contact xxx@xxx.xx (mailto:xxx@xxx.xx).

Stephen Aldridge Director for Analysis and Data & Chief Economist Ministry of Housing, Communities & Local Government
Menzies Distribution 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 Menzies Distribution 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 Menzies Distribution Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
HMRC: senior officials’ secondary outside employment
Source: gov.uk (2025-06-18)

All paid, or otherwise remunerated, outside employment held by members of the Senior Civil Service (SCS) in HM Revenue and Customs.

This collection brings together all information about any paid (or otherwise remunerated) outside secondary employment, declared by members of the Senior Civil Service (SCS) in HM Revenue and Customs through the departmental management and declaration of outside interest process.

This data is published in accordance with the guidance on Declaration and management of outside interests in the Civil Service (https://www.gov.uk/government/publications/declaration-and-management-of-outside-interests-in-the-civil-service/declaration-and-management-of-outside-interests-in-the-civil-service#fn:1) and is also available on data.gov.uk (https://www.data.gov.uk/dataset/99a75770-58f9-443d-ae39-429faf9faee7/hmrc-senior-officials-outside-employment).
Authorise an agent to register or amend a VAT group
Source: gov.uk (2025-04-14)

Use form VAT53 to allow an accountant, or agent, to register or make changes to a VAT group on your behalf.

Use this form to authorise an accountant, or agent, to register or make changes to a VAT group on your behalf.

Use the VAT50/51 form with your application for VAT group registration (https://gov.uk/guidance/apply-for-vat-group-registration) or to amend a VAT group. (https://gov.uk/guidance/amend-a-vat-group)

What you will need

You will need the following information to complete the form:
- name of the current or prospective VAT group representative member
- nominated agent details — name, address, phone number
- details of the person authorising the agent to make applications on behalf of the group
Authorise an agent

(https://assets.publishing.service.gov.uk/media/67f78e486812c7adcf513e96/VAT53_12_21.pdf)

Authority for an agent to form or amend a VAT group (https://assets.publishing.service.gov.uk/media/67f78e486812c7adcf513e96/VAT53_12_21.pdf)

PDF, 292 KB, 2 pages

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

Get all of your information together before you start.

Print form VAT53.

Fill it in by hand.

Post it to HMRC, using the postal address shown on the form.

Email HMRC to ask for this form in Welsh (Cymraeg) (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).

Related forms and guidance

You can authorise someone else to deal with HMRC for you (https://www.gov.uk/appoint-tax-agent), for example, an accountant, friend or relative.

How to use paper forms to set up agent authorisations to deal with HMRC. (https://www.gov.uk/applying-for-client-authorisation-using-hmrc-paper-forms)

How to register a group of companies, company divisions, joint business ventures and business units for VAT (https://www.gov.uk/vat-registration-for-groups-divisions-and-joint-ventures) and what to do if they’re changes after registration.
Equipmart 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 Equipmart 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 Equipmart Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK 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.