theodi/ndl-core-corpus huggingface dataset:
MTT62120 - Charging mechanisms: Undertaxed Profits Rule: Chargeability for joint venture groups
Source: gov.uk (2025-08-05)


Members of a joint venture group have different provisions for determining whether they are undertaxed and whether they have an untaxed amount for UTPR.

The potentially undertaxed condition does not apply for members of a joint venture group.

Instead, members of a joint venture group have an untaxed top-up amount where they are undertaxed in relation to a multinational group and where the ultimate parent of the multinational group is not subject to a Pillar Two Income Inclusion Rule.

This is set out in section 229I Finance (No.2) Act 2023.

Undertaxed members of a joint venture group

A member of a joint venture group is undertaxed if:
- the sum of the top-up amount and additional top-up amounts of the joint venture group that would be attributed to the ultimate parent if it were subject to a Pillar Two Income Inclusion Rule,
is greater than
- the amount of the top-up and additional top-up amounts attributed to responsible members in respect of the joint venture group.
The untaxed amount is the difference between those two amounts.

Allocation of untaxed amounts of a joint venture group

Any untaxed amounts of a joint venture group are then allocated to qualifying members of the multinational group via the same allocation mechanism as for any other untaxed amounts of the multinational group (see MTT62310+ (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt62310)).
Azerbaijan: information for victims of rape and sexual assault
Source: gov.uk (2025-02-03)

Information for British nationals who are victims of rape and sexual assault in Azerbaijan.

Information for British nationals who are victims of rape and sexual assault in Azerbaijan.

This information is to help British nationals overseas make informed decisions about whether and how to:
- seek medical advice and attention
- report to local police
- engage with foreign legal authorities following a rape or other form of sexual assault overseas
For information on support available in the UK, see Rape and Sexual Assault: Returning to the UK (https://www.gov.uk/government/publications/rape-and-sexual-assault-abroad-returning-to-the-uk).
DSIT major projects: appointment letters for Senior Responsible Owners (SROs)
Source: gov.uk (2025-07-31)

DSIT appointment letters for Government Major Projects Portfolio (GMPP) Senior Responsible Owners (SROs).

Each government department publishes the letters of appointment for their GMPP Senior Responsible Owners (SROs). These letters include:
- the date of appointment
- the project deliverables
- what the SRO is responsible for
- how long the role is expected to last
The guidance for officials giving evidence to Parliamentary Select Committees, known as the Osmotherly Rules (https://www.gov.uk/government/publications/departmental-evidence-and-response-to-select-committees-guidance), was updated on 17 October 2014. As part of this update the Department for Science, Innovation and Technology (DSIT) are committed to publishing GMPP SRO letters of appointment.
First Floor Flat 9, Honor Oak Park, London, SE23 1DX: LON/00AZ/LSC/2025/0633
Source: gov.uk (2025-10-08)

Residential Property Tribunal Decision of Judge Shepherd on 4th September 2025.

Read the full decision in First Floor Flat 9, Honor Oak Park, London, SE23 1DX: LON/00AZ/LSC/2025/0633 (https://assets.publishing.service.gov.uk/media/68c829e9027feb50d8d7aeba/250905_-_Decision-05_09_2025_02_42.pdf).
Fire Compliance Management Services Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Fire Compliance Management Services Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
TAG:  appraisal of new modes
Source: gov.uk (2025-05-29)

Transport analysis guidance (TAG) on the appropriate treatment of new modes in transport appraisals.

Supplementary transport analysis guidance providing advice and worked examples of 2 methodologies to help overcome the ‘new mode problem’ in transport appraisal – the ‘own-cost’ approach and the ‘alternative mode’ approach.

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.
New Zealand: information for victims of rape and sexual assault
Source: gov.uk (2025-11-14)

Information for British nationals who are victims of rape and sexual assault in New Zealand.

This guidance includes information on:
- medical assistance
- reporting assaults to the police
- the New Zealand legal system
See also rape and sexual assault: returning to the UK (https://www.gov.uk/government/publications/rape-and-sexual-assault-abroad-returning-to-the-uk).
37 The Sailings, Alexandra Road, Southport, PR9 9AU: MAN/00CA/LSC/2023/0094
Source: gov.uk (2025-07-23)

Northern Region Judge Rachel Watkin and Tribunal Member Amin Hossain MRICS Sitting on 5 September 2024

Read the full decision in 37 The Sailings, Alexandra Road, Southport, PR9 9AU: MAN/00CA/LSC/2023/0094 (https://assets.publishing.service.gov.uk/media/681c9a7243d6699b3c1d2a43/DECISION-07_02_2025_10_51.pdf)
Julian Miller
Source: gov.uk (2025-07-18)

Julian spent 35 years in the Civil Service. Most of his career was in the defence and security field, working in the MOD, the UK Delegation to NATO and the Cabinet Office. He was principal Private Secretary to two Defence Secretaries, and held senior roles in Service personnel policy and in resource planning. His final post from 2010 to 2015 was as Deputy National Security Adviser. He was a senior visiting fellow at the London School of Economics from 2013 to 2019. And from 2016 to 2020 he provided independent advice on matters of conscience to members of the intelligence and security agencies and the wider national security community. Julian read biology at Sussex and gained a DPhil from the University of Leeds. He is married with two grown up children. Appointed: 17 June 2022 (reappointed in May 2025) Term ends: 16 June 2028 The register disclosing Members’ interests is here.

Julian spent 35 years in the Civil Service. Most of his career was in the defence and security field, working in the MOD, the UK Delegation to NATO and the Cabinet Office. He was principal Private Secretary to two Defence Secretaries, and held senior roles in Service personnel policy and in resource planning. His final post from 2010 to 2015 was as Deputy National Security Adviser. He was a senior visiting fellow at the London School of Economics from 2013 to 2019. And from 2016 to 2020 he provided independent advice on matters of conscience to members of the intelligence and security agencies and the wider national security community.

Julian read biology at Sussex and gained a DPhil from the University of Leeds. He is married with two grown up children.

Appointed: 17 June 2022 (reappointed in May 2025) Term ends: 16 June 2028

The register disclosing Members’ interests is here. (https://www.gov.uk/government/publications/ome-review-body-members-register-of-interests)
Woodsmill Quay, Skeldergate, York, YO1 6DX : MAN/00FF/LDC/2023/0048
Source: gov.uk (2025-06-10)

Northern Region Judge Oliver and Tribunal Member Mr Lewis sitting on 29 January 2025

Read the full decision in Woodsmill Quay, Skeldergate, York, YO1 6DX : MAN/00FF/LDC/2023/0048 (https://assets.publishing.service.gov.uk/media/68347c337fb7a7d9cd7752cb/Woodmill_Quay_York_s.20_ZA_LTA___1985.pdf)
Mr D Johnson v Forestry and Land Scotland: 8001381/2024
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in Mr D Johnson v Forestry and Land Scotland: 8001381/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67d165240f8734b8791a1d4f/8001381.2024_-_Mr_D_Johnson_v_Forestry_and_Land_Scotland_-_Strike_Out_Judgment_Issued_xx-xxxx-xxxx.pdf).
Jelson 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 Jelson 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 Jelson 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
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.
C Wareing v Mr A Burns T/a Mawdsleys Solicitors: 6017217/2024
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in C Wareing v Mr A Burns T/a Mawdsleys Solicitors: 6017217/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67adc3a96188682fd372a3fa/C_Wareing_v_Mr_A_Burns_ta_Mawdsleys_Solicitors_6017217_2024_.pdf).
Vindico ICS 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 Vindico ICS 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 Vindico ICS Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
British Virgin Islands: Knowledge Base profile
Source: gov.uk (2025-10-03)

This document contains information about British Virgin Islands to help HM Passport Office staff process passport applications.

Knowledge Base is an information resource for HM Passport Office staff.

This document includes information about:
- names
- nationality
- legitimacy
- adoption
- civil partnership and marriage
- documents from the British Virgin Islands
Quarterly Direct Payment Statistics for Northern Ireland (December 2024)
Source: gov.uk (2025-02-21)

Presents quarterly information collected from health and social care trusts on the number of and the amount paid by direct payments.

Presents quarterly information collected from health and social care (HSC) trusts on the number of and the amount paid by direct payments, broken down by HSC trust and client group. Direct payments are cash payments, made in lieu of social service provisions, to individuals who have been assessed as needing services. Direct payments increase choice and promote independence. The direct payments information return is provided quarterly by the Strategic Planning and Performance Group (SPPG).
Cabinet Office annual reports and accounts
Source: gov.uk (2025-10-23)

This series brings together the Cabinet Office annual reports and accounts of activity and services from 2009 onwards.

Previous Cabinet Office annual reports and accounts (http://webarchive.nationalarchives.gov.uk/20100416132449/http://www.cabinetoffice.gov.uk/about_the_cabinet_office/reports.aspx) have been archived following the outcome of the General Election on 6 May 2010.
Ms M T Magora v Staff Resources Ltd: 6013961/2024
Source: gov.uk (2025-04-04)

Employment Tribunal decision.

Read the full decision in Ms M T Magora v Staff Resources Ltd: 6013961/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67ecf454632d0f88e8248b87/Ms_M_T_Magora_v_Staff_Resources_Limited_-_6013961_2024.pdf).
Hayes v The Commissioners for HM Revenue and Customs [2025] UKUT 00275 (TCC)
Source: gov.uk (2025-08-19)

Upper Tribunal Tax and Chancery decision of Judge Jones on 14th August 2025.

Read full decision Hayes v The Commissioners for HM Revenue and Customs (https://assets.publishing.service.gov.uk/media/68a447b8a66f515db69343f1/Hayes_v_HMRC_oral_pta.pdf)

The Applicant, Josephine Hayes, applies to the Upper Tribunal (Tax and Chancery) (“UT”) for permission to appeal the decision of the First-tier Tribunal (Tax Chamber) (“the FTT”), released on 27 September 2024 (“the Decision”). The Decision was made by the FTT following a hearing conducted on 5 December 2023.
23 Swiftsden Way, Bromley, BR1 4N  - LON/00AZ/MNR/2024/0679
Source: gov.uk (2025-10-16)

First-tier Tribunal – Property Chamber Decision of R Waterhouse FRICS and O Miller, Dated 1st August 2025

Read Full Reasons in - 23 Swiftsden Way, Bromley, BR1 4N - LON/00AZ/MNR/2024/0679 (https://assets.publishing.service.gov.uk/media/68949f05e7be62b4f064310e/250807_-_Full_Reasons_23_Swiftsdon_Lane.pdf) Read Final Decision in - 23 Swiftsden Way, Bromley, BR1 4N - LON/00AZ/MNR/2024/0679 (https://assets.publishing.service.gov.uk/media/68949f0f586f9c936065698a/250807_-_Signed_Decision_23_Swiftsden_Way_.pdf)
Anniversary Statement: G-CMGB, SportStar SLM
Source: gov.uk (2025-09-01)

Investigation of SportStar SLM fatal accident, near Chesterfield, Derbyshire on 1 September 2024

This statement provides an update on the AAIB investigation into the loss of control of SportStar SLM, G-CMBB, shortly after takeoff in conditions of reduced visibility on 1 September 2024.

The aircraft took off and encountered weather that was incompatible with flight under VFR. After a series of turns, the aircraft departed controlled flight and struck the ground near Chesterfield.

The investigation into this event is complete and a final report will be issued in due course.
Mr M Jones v TCMC Crowded Space Ltd T/a The Traffic Management Company: 3301609/2024
Source: gov.uk (2025-05-23)

Employment Tribunal decision.

Read the full decision in Mr M Jones v TCMC Crowded Space Ltd T/a The Traffic Management Company: 3301609/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68273cb7010c5c28d1c7e73b/Mr_M_Jones_v_TCMC_Crowded_Space_Limited_trading_as_The_Traffic_Management_Company_3301609-2024.pdf).
Miss N Costick and Others v The Secretary of State for Business and Trade: 1401603/2024 and Others
Source: gov.uk (2025-04-28)

Employment Tribunal decision.

Read the full decision in Miss N Costick and Others v The Secretary of State for Business and Trade: xx-xxxx-xxxx and Others - Judgment (https://assets.publishing.service.gov.uk/media/6808fa21e4d2b76ccfb5276f/_1__Miss_N_Costick___2__Miss_D_Read____3__Mrs_H_Costick_-vs-_The_Secretary_of_State_for_Business___Trade_-_xx-xxxx-xxxx__xx-xxxx-xxxx___xx-xxxx-xxxx_-_Judgment.pdf).
Tritanium Space, Defence & Technology 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 Tritanium Space, Defence & Technology 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 Tritanium Space, Defence & Technology 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
We also pledge the following:

REED CTP to aid the career progression for Veterans in technology professions

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.
RFIG20920 - Statutory Residence Test (SRT): Deceased persons - The application of the SRT: Fourth automatic overseas test for deceased persons
Source: gov.uk (2025-04-04)


This test applies to an individual who dies in the year under consideration.

The deceased will not be UK resident for the tax year in which they die if they spend fewer than 46 days in the UK during that tax year and:
- they were not resident in the UK in the 2 preceding tax years
- they were not resident in the UK in the immediately preceding tax year, and the tax year before that was a split year by virtue of Case 1, 2 or 3.
New Homes Bonus allocation table: final local government finance settlement 2025 to 2026
Source: gov.uk (2025-02-03)

List of allocations of the New Homes Bonus for the 2025 to 2026 financial year.

The New Homes Bonus is a grant paid by central government to local councils to reflect housing growth in their areas. It is based on the amount of extra council tax revenue raised for new-build homes, conversions and long-term empty homes brought back into use. There is also an extra payment for providing affordable homes.

This information table which sets out New Homes Bonus allocations as part of the local government finance settlement 2025 to 2026.
Mr A Ready v Rossendale Transport Ltd: 6000796/2024
Source: gov.uk (2025-02-05)

Employment Tribunal decision.

Read the full decision in Mr A Ready v Rossendale Transport Ltd: 6000796/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67a0f15882f8431ebeb047d9/Mr_A_Ready_v_Rossendale_Transport_Limited_-_6000796.2024_-_Judgment.pdf).
Social Housing Resident Panel Reports 2022 to 2023
Source: gov.uk (2025-07-09)

Summary reports of the Social Housing Resident Panel activities in 2022 to 2023.

The Social Housing Resident Panel (https://www.gov.uk/guidance/social-housing-quality-resident-panel) launched in November 2022. The Panel have taken part in activities capturing their views on important issues affecting social housing residents..

See the Panel’s reports from 2025 (https://www.gov.uk/government/publications/social-housing-resident-panel-reports-2025) and 2024 (https://www.gov.uk/government/publications/social-housing-resident-panel-reports-2024).
Ambulance Quality Indicators Clinical Outcomes for August 2024
Source: gov.uk (2025-01-09)

Monthly clinical outcomes for patients transported by Ambulance Services in England following cardiac arrest, stroke, or heart attack.

For patients transported each month by each of the eleven Ambulance Services in England:

Cardiac arrest: return of spontaneous circulation, survival at 30 days, and receipt of care bundle.

ST-elevation myocardial infarction (STEMI), a type of heart attack: time to clinical intervention in hospital, and receipt of care bundle.

Stroke: time to CT scan and thrombolysis, and receipt of diagnostic bundle.

Accredited official statistics are produced impartially and free from political influence.
Colchester Institute Colchester Campus
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 Colchester Institute Colchester Campus 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 Colchester Institute Colchester Campus 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 Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
King Charles III England Coast Path from Birkenhead to the Welsh border: Natural England's proposals
Source: gov.uk (2025-01-29)

Find out about Natural England's proposals to improve coastal access in Wirral and Cheshire West and Chester.

On 16 December 2020, Natural England submitted a report to the Secretary of State for Environment, Food and Rural Affairs setting out the proposals for improved access to the coast between Birkenhead and the Welsh border (BHW).

The opportunity to comment closed at midnight, Wednesday 10 February 2021. You can no longer make a representation or objection on proposals.

All representations and objections were considered before the Secretary of State made a final decision about the report.

The report is available as a series of separate documents. You can:
- read the overview which includes background information to help you understand the proposals and maps
- use the index map to find the relevant chapter for the length of coast you are interested in
- open the corresponding chapter of the report for more information
Outcome

On 7 July 2021, the Secretary of State approved the proposals for lengths BHW1 and BHW3.

On 23 November 2023, the Secretary of State approved the proposal for length BHW2.

On 22 August 2024, the sections Seacombe Ferry Terminal, Birkenhead to Red Rocks Slipway, Stanley Road, Hoylake (BHW1) and ‘The Boat House’ Public House, Parkgate to the Welsh border (BHW3) were opened to the public.

On 29 January 2025, the remaining section - Red Rocks Slipway, Stanley Road, Hoylake to ‘The Boat House’ Public House, Parkgate (BHW2) - was opened to the public.

You can view the route on the National Trails website (https://www.nationaltrail.co.uk/).
Scotty?s Little Soldiers
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 Scotty?s Little Soldiers 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 Scotty?s Little Soldiers 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
We also pledge the following:

Bereaved Children & Young People: supporting children & young people who have experienced the death of a parent who served with the British Armed Forces.

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.
External escorts policy framework
Source: gov.uk (2025-10-30)

Policy and guidance for public and contracted prisons on how to prevent the risk of escape during external escorts.

This new policy framework will replace the Prevention of Escapes – External Escorts Policy Framework (https://www.gov.uk/government/publications/prevention-of-escape-external-escorts-policy-framework) on 5 January 2026.

The new policy framework updates the existing policy and sets out the mandatory requirements for prisons to manage external escorts safely and securely, while respecting the dignity and humanity of those in custody. It includes a standard risk assessment that all prisons must use, along with supporting tools such as instructional videos on how to apply restraints, to help staff maintain safety and security during escorts and bed watches.
Air travel: safety and security
Source: gov.uk (2025-06-09)

Understand and reduce the risks associated with air travel including airline safety, airport security and weather events.

Aviation safety standards

Some countries have lower aviation safety and security standards than the UK. Before you travel, research the safety standards for any airlines and aircraft you plan to take.

The Department for Transport (DfT) maintains the UK Air Safety List (https://www.gov.uk/guidance/uk-air-safety-list). This list is based on advice from the UK Civil Aviation Authority (https://www.caa.co.uk/Commercial-Industry/Airlines/Licensing/Requirements-and-guidance/Third-Country-Operator-Certificates) and contains the list of countries and airlines that are subject to an operating ban on safety grounds. They cannot fly to, from or within the UK.

When choosing who to fly with, check whether an airline is:
- on the UK Air Safety List
- certified in any of the countries on the list
Learn more about aviation safety (https://www.icao.int/safety/Pages/default.aspx) on the UN International Civil Aviation Organization website.

Flight paths over conflict zones

Airlines may fly over areas of conflict or where there have been instances of terrorism. Each airline regularly conducts their own safety and security risk assessments if they are flying over or near conflict regions.

Additionally, DfT shares information with UK-registered airlines about risks that could affect their operations. DfT may, in specific circumstances, advise UK-registered airlines to re-route or to temporarily suspend their operations over or near conflict areas.

Learn more about flying over conflict zones (https://www.icao.int/safety/ConflictZones/Pages/default.aspx) on the UN International Civil Aviation Organization website.

Extreme weather

There are many extreme weather events and other natural hazards that can disrupt flights and cause delays.

Poor weather, including fog, can cause delays and diversions, particularly for smaller aircraft or remote airports. Take this into account if you have a smaller, domestic flight connecting to an international service.

Check for warnings provided by your airline and the airport you are flying to or from. Find out what you can do to prepare for and respond to extreme weather and natural hazards (https://www.gov.uk/guidance/tropical-cyclones).

Airport security

Some countries or territories have additional security measures at their airports. These can take extra time to pass through when arriving at or leaving an airport, or before boarding a flight.

Leave plenty of time to go through security checks.

Before you travel

You should also check foreign travel advice (https://www.gov.uk/foreign-travel-advice) before you travel abroad.

Disclaimer

Read the disclaimer (https://www.gov.uk/guidance/foreign-commonwealth-development-office-fcdo-consular-information-disclaimer) relating to this guidance.
Prime Minister Keir Starmer's 2025 Easter message
Source: gov.uk (2025-04-17)

Prime Minister Keir Starmer's 2025 Easter message.

As Lent comes to an end and we move into the Easter weekend, I want to wish Christians everywhere remembering the death and celebrating the resurrection of Jesus Christ a very happy Easter. The story of Easter is central to the Christian faith: it is a story of hope, redemption and renewal.

This Easter, as churches hold special services across the UK, and gather to celebrate with friends and family, we remember those Christians facing hardship, persecution or conflict around the world who cannot celebrate freely.

I also want to thank you for the ways in which you follow Christ’s example of love and compassion in serving your communities. Whether through night shelters, youth clubs, toddler groups, family support, care for the elderly or chaplaincy support, and in a multitude of other ways, you demonstrate steadfast commitment and care.

We can all take inspiration from the message of Easter and continue to work together for the flourishing and renewal of our country.
Chris Platts - Professional Celebrant
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 Chris Platts - Professional Celebrant 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 Chris Platts - Professional Celebrant 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:

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.
Product Safety Report: Youngine Door Alarm Light sold via Amazon (2502-0107)
Source: gov.uk (2025-06-19)

Product Safety Report for Youngine Door Alarm Light sold via Amazon presenting a serious risk of injuries and choking.

Summary

Product: Youngine Door Alarm Light

Hazard: The product presents a serious risk of choking and injuries as the button battery compartment of the product is not adequately secured and is easily accessible.

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

Product information

Hazard

The product presents a chemical risk and a risk of choking and injuries as the button battery compartment of the product is not adequately secured and is easily accessible. The button batteries may be easily accessed and placed in the mouth. If swallowed, the batteries may cause injuries to the gastrointestinal tract.

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

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD number: 2502-0107

Notified by: Local Authority Trading Standards
Mr A Lyon v Wyvis One Estate Ltd: 4103139/2023
Source: gov.uk (2025-01-22)

Employment Tribunal decision.

Read the full decision in Mr A Lyon v Wyvis One Estate Ltd: 4103139/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/678f94a6ae6ec7befab81fbe/4103139.2023_-_Mr_A_Lyon_v_Wyvis_One_Estate_Ltd_-_Judgment_Issued_21.11.2023.pdf).
ATACPD13000 - Areas of revenue risk
Source: gov.uk (2025-11-24)


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

Note: This manual is under review 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).

Note: This section serves as an aide-memoire and gives a brief description of possible areas of revenue risk.

UK issued carnets

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

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

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

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

Third country carnets

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Miss D Brown v Oak Tree Reliance Ltd (in voluntary liquidation): 3305935/2024
Source: gov.uk (2025-03-17)

Employment Tribunal decision.

Read the full decision in Miss D Brown v Oak Tree Reliance Ltd (in voluntary liquidation): 3305935/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67d441a51b26cbdf9b851db7/Miss_D.Brown_v_Oak_Tree_Reliance_Ltd__in_voluntary_liquidation__3305935-2024.pdf).
Mr M Suna v A Singh and Solid Crete Ltd: 6010541/2024
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Mr M Suna v A Singh and Solid Crete Ltd: 6010541/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6807b31a92d50839757a61a5/Mr_M_Suna_v_Amandeep_Singh_and_other_6010541_2024_FMH_Judgment.pdf).