theodi/ndl-core-corpus huggingface dataset:
United Service Solutions 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 United Service Solutions 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 United Service Solutions 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
- 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.
Aerial monitoring of environmental radioactivity
Source: gov.uk (2025-09-05)

Explores the potential applications of drones for monitoring radioactivity in the environment, now and in the future.

This project explored the potential applications of drones for monitoring radioactivity in the environment, now and in the future. The project reviewed the published scientific literature to understand the current and future capabilities of drone systems for environmental radioactivity monitoring.

The findings will help to inform the Environment Agency on the potential use of drones for future independent monitoring programmes and aid the regulation of the nuclear industry.
Public access to the Defence estate and section 5 of the National Security Act 2023
Source: gov.uk (2025-09-23)

This guide details public access to the Defence estate and section 5 of the National Security Act 2023 (Unauthorised entry etc. to a prohibited place)

The ongoing use of the Defence estate for recreational activity, including photography, is not impacted by section 5 of the National Security Act 2023 where a right of access is given under other legislation, such as access to land under Part 1 of the Countryside and Rights of Way Act 2000 or the right to roam under the Land Reform (Scotland) Act 2003, or where it is permitted under military byelaws when the land is not being used for military purposes (subject to there not being a local prohibition or restriction on taking photographs under the byelaws – which may be shown by way of a sign or notice). The exercise of public rights of way are also unaffected.

For the purpose of section 5 – where a right of access, right of way or permission to enter is provided for in other legislation, entry to the land is not ‘unauthorised’.

For guidance on access to the military estates please see: https://www.gov.uk/government/collections/public-access-to-military-areas (https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fcollections%2Fpublic-access-to-military-areas&data=05%7C02%7Cjames.nevitt100%40mod.gov.uk%7C5ca8e57af0d342b7858008ddbd317e6d%7Cbe7760ed5953484bae95d0a16dfa09e5%7C0%7C0%7C638874742478554972%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=VJAFn0Ed4WC41W59qgcKcaC0kQOIg%2BYq0LE4Wm3jHgQ%3D&reserved=0)

Please contact the DIO Public Access and Recreation Advisory Team by email at - xxx@xxx.xx (mailto:xxx@xxx.xx) – if you have any questions about public access.
Public Switch Telephone Network (PSTN)
Source: gov.uk (2025-05-27)

Communication providers are upgrading the technology they use to provide landline and telephone services with a fully digital network. As part of this upgrade, the existing network called the Public Switched Telephone Network (PSTN) will be withdrawn.

For the majority of customers the upgrade to VoIP (Voice Over Internet Protocol) has already happened and will be completed by January 2027. The government is working together with the telecommunications industry to ensure that all customers and critical services are protected and prepared.

If someone uses a landline to make voice calls today (in 2025) then they can continue to use a landline in future. However, in some cases it may be necessary to change communication provider, if the current provider does not offer a voice service in future.

More information here: moving landlines to digital technologies (https://www.gov.uk/guidance/moving-landlines-to-digital-technologies).

Further information is also available at: https://digitalphoneswitchover.com (https://digitalphoneswitchover.com/).
Carbonated dark red alcoholic beverage with blackcurrant flavour and aroma, containing 14.5% of alcohol by volume (Tariff notice 18)
Source: gov.uk (2025-07-22)

Check the tariff classification for carbonated dark red alcoholic beverage with blackcurrant flavour and aroma, containing 14.5% of alcohol by volume.

A new regulation (https://eur-lex.europa.eu/oj/daily-view/L-series/default.html?&ojDate=19062025) was published on 19 June 2025 and entered into force 20 days after this date.

Reg. 2025/1221

This is not considered a change in Northern Ireland practice.

Description of the goods

A carbonated dark red alcoholic beverage with blackcurrant flavour and aroma, containing 14,5 % of alcohol by volume.

It is produced by mixing an alcoholic liquid with a carbonated non-alcoholic liquid in proportions by volume of approximately 76 % and 24 %, respectively.

The alcoholic liquid is made by mixing fermented apple juice with rectified ethyl alcohol, glucose-fructose syrup, citric acid, and water. It has a strong alcoholic smell and taste and lacks the smell and taste of a fermented beverage produced from apple juice. The carbonated non-alcoholic liquid contains water, glucose-fructose syrup, carbon dioxide, citric acid, blackcurrant flavouring, preservatives, and colourants (E122, E151).

The fermented alcohol component in the product accounts for 54 % and the rectified alcohol accounts for 46 % of the total alcohol content.

The final product has the smell and taste of blackcurrant and is intended for direct consumption. It is put up for retail sale as a blackcurrant flavoured alcoholic beverage in 0.5 litre plastic bottles.

New regulation

Classification (Combined Nomenclature (CN) code)

2208 90 69

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2208, 2208 90 and 2208 90 69.

The alcoholic liquid used in the final product lacks the taste and smell of a beverage produced from a particular fruit or natural product, and thus does not retain the character of a product falling in heading 2206. Therefore, the final product cannot be classified as a fermented beverage or as a mixture of a fermented beverage and a non-alcoholic beverage under heading 2206 (see also the Harmonized System Explanatory Notes to heading 2206, third paragraph, and the Combined Nomenclature Explanatory Notes to heading 2206 00).

Consequently, the product is to be classified under CN code 2208 90 69 as other spiritous beverage in containers holding 2 litres or less

Contact details

Tariff ClassificationCustoms Policy and Strategy3rd Floor14 Westfield AvenueStratfordLondonE20 1HZ

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

This Tariff notice is published for information purposes only.
Income Tax: Changes to Tax rates for Property, Savings and Dividend Income
Source: gov.uk (2025-11-27)

This tax information and impact note is about the changes to dividend rates for 2026 to 2027, changes to savings rates for 2027 to 2028 and the separate rates of Income Tax applicable to property income for 2027 to 2028.

These measures will:

increase the dividend ordinary rate to 10.75% and the dividend upper rate to 35.75% from 6 April 2026

increase the savings basic rate to 22%, the savings higher rate to 42% and the savings additional rate to 47% from 6 April 2027

set the tax rates applicable to property income from 6 April 2027 — the property basic rate will be 22%, the property higher rate will be 42% and the property additional rate will be 47%
Low Carbon Contracts Company and Electricity Settlements Company operational costs: 2026/27, 2027/28 and 2028/29
Source: gov.uk (2025-11-26)

We are seeking views on the operational cost levies for the Low Carbon Contracts Company and the Electricity Settlements Company 2026/27, 2027/28 and 2028/29.

This consultation seeks views on the proposed 2026/27, 2027/28 and 2028/29 operational cost budgets, resulting levies for the Low Carbon Contracts Company (LCCC) and the Electricity Settlements Company (ESC), and changes to legislation.

Read our consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice/privacy-notice-relating-to-consultation-responses-received-by-desnz).
ECSH45035 - Reconsideration of fit and proper
Source: gov.uk (2025-01-30)


Background

This page should be read in conjunction with ECSH45030 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh45030) on the fit and proper test.

Under regulation 58 (https://www.legislation.gov.uk/uksi/2017/692/regulation/58) of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), HMRC must refuse to register an applicant for registration if the business and any beneficial owner, officer or manager of the business (BOOM(s)) is/are not fit and proper (F&P) to carry on that business.

HMRC can reconsider a determination that a BOOM/business is determined to be F&P at a later stage. That review may determine that the individual/business is no longer F&P.

If a BOOM is determined not to be F&P, they can no longer undertake any role requiring them to be F&P within a relevant business.

If a business is determined not be to F&P, it must cease all relevant activity. HMRC will write to the business notifying the business of the cancellation of its registration and requirements for it to wrap up supervised activity.

Circumstances in which reconsidering F&P may be appropriate

If at any time after a BOOM/business is determined to be F&P, HMRC establish that the following now applies, it may be determined that the BOOM/business is no longer F&P:
- They have consistently failed to comply with requirements of MLR 2017 or any previous iterations of money laundering regulations.
- The business is at risk of being used for money laundering or terrorist financing (ML/TF).
- The business or any BOOM of the business does not have adequate skills and experience and has acted or may be expected to act without probity.
- A BOOM has been convicted of an offence listed in Schedule 3 (https://www.legislation.gov.uk/uksi/2017/692/schedule/3) of MLR 2017.
The above scenarios also include the BOOMs of an agent or agents of MSBs. HMRC expects that the principal undertakes a full F&P test, by referring to the HMRC guidance, on any agent that it intends to onboard. For more information see the HMRC F&P guidance (https://www.gov.uk/guidance/money-laundering-regulations-apply-for-the-fit-and-proper-test#money-service-businesses-with-agents).

HMRC can and may undertake its own F&P test on any agent or BOOMs of an agent, to determine whether they are F&P. This does not absolve the principal of responsibility for testing its own agents. A principals’ onboarding process may have a significant impact on HMRC’s consideration of whether the principal business is fit and proper.

Factors to consider when reconsidering F&P

When conducting a reconsideration of F&P on a BOOM/business, the same test is applied as an initial F&P consideration.

Where we find that a BOOM/business is not F&P, we may suspend and/or cancel the business’ registration. For more information see pages ECSH45030 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh45030) and ECSH83580 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh83580).
Bromley Football Club
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 Bromley Football Club 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 Bromley Football Club 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 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.
12 Rathbone Market, London E16 1GY and 1 Bywell Place, London E16 1JW: LON/00BB/LDC/2025/0819
Source: gov.uk (2025-11-27)

Residential Property Tribunal Decision of Judge I Mohabir on 10 November 2025

Read the full decision in 12 Rathbone Market, London E16 1GY and 1 Bywell Place, London E16 1JW: LON/00BB/LDC/2025/0819 (https://assets.publishing.service.gov.uk/media/691705f0b49cc443451617cd/251110_J_Mohabir_12_Rathbone_Market__1_Bywell_Place.pdf).
Mr I Seopane v Cornerstone Personnel NR Ltd: 3304481/2024
Source: gov.uk (2025-01-30)

Employment Tribunal decision.

Read the full decision in Mr I Seopane v Cornerstone Personnel NR Ltd: 3304481/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/679a51f361c295e9331f788b/Mr_I_Seopane_v_Cornerstone_Personnel_NR_Limited_3304481_2024_Judgment.pdf).
Bulk personal datasets - low or no reasonable expectation of privacy: code of practice
Source: gov.uk (2025-06-06)

This code of practice relates to the exercise of functions conferred by virtue of part 7A of the Investigatory Powers Act 2016.

This code of practice provides guidance on the procedures that must be followed when the Security Service, the Secret Intelligence Service and the Government Communications Headquarters wish to exercise the powers in part 7A to retain, or retain and examine, bulk personal datasets that have low or no reasonable expectation of privacy.

It should be read alongside part 7 and part 7A of the Investigatory Powers Act, and the explanatory notes.
CH155390 - Penalties for Failure to Pay on Time: Rules for specific taxes: Excise Duty – excise goods for use on a ship, aircraft or train as stores : Overview
Source: gov.uk (2025-08-13)


The penalty rules for failure to pay excise duty in respect of goods for use on a ship, aircraft or train as stores start for payments due on or after 1 April 2015.

To decide whether a person is liable to a penalty you need to know the due date and the penalty date.

The due date for an amount of duty on goods consumed on a domestic cruise or during an event in port is 15 days after the end of the month in which the event or journey takes place.

The penalty date is the day after the due date.

A person can be liable to
- A default penalty if an amount of duty is unpaid at the penalty date, and
- two further penalties if an amount of duty remains unpaid 6 and 12 months after the penalty date.Penalties are charged in relation to the due date. The first failure to pay duty by the due date counts as a failure and starts the penalty period, but does not attract a default penalty. A penalty period starts on the penalty date for the first failure and ends 12 months later. A penalty period is extended if there are further failures to pay duty by the due date. The penalty period ends 12 months after the due date for the person’s most recent failure.The penalty regime is progressive, which means that continuing failures within a penalty period can give rise to an increased rate of default penalty.SI 2015/812FA09/SCH56FA14/SCH21
Regulatory Article (RA) 5812: digital models and simulations supporting airworthiness-related decision-making
Source: gov.uk (2025-05-30)

RA covering utilization of Digital Modelling and Simulations Supporting Airworthiness Related Decision Making and the required level, and methods, of assurance.

The purpose of Regulatory Articles (RA) is to provide the framework of policy, rules, directives, standards, processes and the associated direction, advice and guidance, which governs military aviation activity and against which air safety is assessed. The regulator develops regulations in response to applicable UK law, MOD needs, legal changes and recommendations resulting from both assurance or investigation functions.

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
Help Accessing Legal Support Grant Evaluation Report
Source: gov.uk (2025-03-28)

This report covers the findings of the Help Accessing Legal Support (HALS) grant.

The Help Accessing Legal Support (HALS) grant was a 9-month programme, administered by the Access to Justice Foundation on behalf of the Ministry of Justice between 1 October 2022 to 31 June 2023. This report draws together the data and evidence collected throughout the HALS grant funding programme.
Haslemere Primary School: 19 March 2025
Source: gov.uk (2025-03-19)

The schools adjudicator’s admissions variation decision about Haslemere Primary School.

Decision reference: VAR2537

Type of decision: variation to admission arrangements for September 2025 – approved

School type: community

School phase: primary

Local authority: Merton

Admission authority: London Borough of Merton Council
IHTM28012 - Liabilities: restricted deductions: meaning of ‘maintain’ and ‘enhance’
Source: gov.uk (2025-04-07)


The words ‘maintain’ and ‘enhance’ extend the scope of the provisions beyond simply buying either excluded property (IHTM28014 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28014)) or assets that qualify for relief (IHTM28019 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm28019)).

Both words have their normal meaning. ‘Maintain’ means to keep in good or proper order, and ‘enhance’ means to improve or augment. These words are most likely to apply in connection with borrowing money to maintain or enhance buildings.

Where a person borrows money instead of using their own money to acquire assets, it could be said that they have ‘maintained’ the value of their other assets. So if they were not domiciled in the UK (to 5 April 2025) (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) or not a long-term resident (from 6 April 2025) (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) and held most of their assets abroad, borrowing against UK assets could be said to be ‘maintaining’ the value of excluded property. Individuals are free to choose how to use and invest their assets and whether to borrow money. So you should not normally disallow the deduction of a liability in these circumstances.

But, any case where the borrowing against UK assets appears to be part of arrangements that are primarily designed to avoid these provisions and obtain a tax advantage should be referred to Technical.
Preference utilisation of UK trade in goods: technical annex
Source: gov.uk (2025-11-06)

Technical annex for the statistics on the UK’s utilisation of tariff preferences for imports and exports under preferential trade agreements (PTAs).

This publication is the technical annex to the official statistics on the UK’s utilisation of tariff preferences for imports and exports under PTAs (https://www.gov.uk/government/collections/preference-utilisation-of-uk-trade-in-goods).
Evaluation of the Green Heat Network Fund (GHNF) scheme
Source: gov.uk (2025-12-02)

Findings from evaluation research into the administration, delivery and impacts of the Green Heat Network Fund transition scheme and main scheme.

These report details the findings of the independent evaluation research for the Green Heat Network Fund (GHNF) transition scheme and main scheme.

The Green Heat Network Fund (GHNF) (https://www.gov.uk/government/publications/green-heat-network-fund-ghnf) opened to applicants in March 2022. It supports the commercialisation and construction of new low and zero carbon heat networks, and the retrofitting and expansion of existing heat networks. The GHNF Transition Scheme was a short-term scheme which ran in 2021 to 2022. The Transition Scheme was delivered to act as an enabler for the Main Scheme, and provide a pipeline of construction ready projects after the conclusion of the Heat Networks Investment Project (HNIP) which was the scheme predecessor.

The transition scheme evaluation covers process and impact evaluation results.

The main scheme interim evaluation presents the interim process and impact evaluation of the GHNF, covering funding Rounds 1 to 6. It assesses how the scheme has been delivered, the emerging impacts on heat network deployment, and the effectiveness of commercialisation and construction funding. The report explores how GHNF has supported low-carbon heat networks, the challenges faced by applicants, and the scheme’s contribution to market transformations. It also examines the scheme’s performance against its core benefits targets and provides insights to inform future funding rounds. The report also includes a policy response, which reflects on the evaluation findings, provides further context and highlights where changes have been made to GHNF delivery since the reports were written.

The evaluation was commissioned by the Department for Energy Security and Net Zero (DESNZ) and undertaken by a consortium of RSM UK and partners.

Related content
- Heat Network Efficiency Scheme (HNES) evaluation (https://www.gov.uk/government/publications/heat-network-efficiency-scheme-hnes-evaluation)
- Evaluation of the Heat Networks Investment Project (HNIP) scheme (https://www.gov.uk/government/publications/evaluation-of-the-heat-networks-investment-project-hnip-scheme)
- Evaluation of the Heat Networks Delivery Unit (HNDU) (https://www.gov.uk/government/publications/evaluation-of-the-heat-networks-delivery-unit)
Public attitudes to trade tracker (PATT): wave 7
Source: gov.uk (2025-03-25)

Analysis and data from a 2023 study into what people in the UK know and think about trade and government trade policy.

This survey collects data on public attitudes towards trade and government trade policy.

It looks at:
- how much people know about international trade
- how much support there is for trade agreements
- what people think the impacts of future trade agreements will be
- what people would like to prioritise in future trade deals
This data was collected between 2 May and 7 July 2023:
- through online interviews
- using a representative sample of 2,872 individuals aged 16 and above in the UK
Protected plants: apply for a licence to take them (A31 and LR31)
Source: gov.uk (2025-03-31)

Apply for a licence to take protected plants for science, education or conservation purposes and find out how to report your actions.

You must apply for a licence for science, education or conservation purposes to take:
- European protected plants - listed on schedule 5 of the Conservation of Habitats and Species Regulations 2010 (http://www.legislation.gov.uk/uksi/2010/490/schedule/5/made)
- plants listed on schedule 8 of the Wildlife and Countryside Act 1981 (http://www.legislation.gov.uk/ukpga/1981/69/schedule/8)
You should sample rare aquatic plants using methods that minimise the impact on them. If you cannot avoid harm, you must apply for a licence.

To apply you must:
- complete application form A31
- include 2 references (https://www.gov.uk/government/publications/reference-to-support-a-protected-species-licence) from people familiar with your work
Natural England will decide whether to issue a licence within 30 working days of receiving your application.

When you need to pay

You may need to pay for an A31 licence. Natural England will assess your A31 form and tell you:
- if you need to pay
- how much you’ll pay
Read the terms and conditions for paying for a wildlife licence (https://www.gov.uk/government/publications/terms-and-conditions-for-paying-for-a-wildlife-licence).

You will need to pay for a licence if the main aim of the project is:
- construction or development
- filming or photography
You will not need to pay for a licence if the main aim of the project is:
- science, research or education relating to a protected species or habitat
- conservation of a protected species or habitat
- for use by a volunteer
How to pay

Natural England will send you an invoice when it approves your application.

You can pay by:
- electronic bank transfer
- debit or credit card by telephone - except American Express
- cheque
Your invoice will give payment method details.

VAT does not apply to charges for wildlife licences.

You need to include your invoice number with your payment.

Natural England accepts purchase orders. If you want Natural England to add a purchase number to your invoice, you must include it in the invoice details in your A31 form.

Report your actions

You must report any actions you took using this licence on the report form LR31.

You must report within 2 weeks of your licence expiring, even if you’ve taken no action.

Send your completed form by post or email to Natural England using the details on the form.

You can use the report form to renew your licence.
EU Settlement Scheme: child born 28 August 2018 to 30 June 2021
Source: gov.uk (2025-06-05)

This guidance tells HM Passport Office staff about passport applications for a child born between August 2018 to 30 June 2021.

This guidance tells HM Passport Office staff about passport applications for customers born August 2018 to 30 June 2021 to a European Economic Area (EEA) citizen parent (or the family member of an EEA citizen) who was granted status under the EU Settlement Scheme. It also tells them how to deal with the passport application.

This guidance includes references to:
- indefinite leave to remain (ILR); or,
- indefinite leave to enter (ILE)
- limited leave to enter (LLE); or,
- limited leave to remain (LLR)
- EEA citizen and when it does, it must be read to include European Union (EU), European Economic Area (EEA) citizens and Swiss citizens
- means the Withdrawal Agreement between the EU and the UK and to the EEA EFTA Separation Agreement; and,
- they do not apply to the UK; Swiss Citizens’ Rights Agreement as Swiss citizens cannot acquire a right of permanent residence but they can apply for settled status
Ms M Woods v  Allianz Management Services Ltd: 3311645/2023
Source: gov.uk (2025-09-26)

Employment Tribunal decision.

Read the full decision in Ms M Woods v Allianz Management Services Ltd: 3311645/2023 - Costs (https://assets.publishing.service.gov.uk/media/68d2a181275fc9339a248bb9/Ms_M_Woods__V_Allianz_Management_Services_Limited_3311645.2023_Reserved_Judgment.pdf).
Estimating labour supply elasticities
Source: gov.uk (2025-10-30)

Provides new estimates for labour supply elasticities to help appraise the employment effects of transport infrastructure investments.

This report demonstrates estimates of labour supply elasticities (LSEs) for the UK over the period 1997 to 2024, using individual-level data.

Changes in transport infrastructure can influence effective wages if travel time is included in the working day, therefore, impacting employment decisions.

Estimates are provided for:
- extensive LSEs (how many hours people decide to work)
- intensive LSEs (whether people decide to seek work at all)
This research indicates that UK workers have become less responsive to wage changes in their work hours. The decision of whether to seek work at all, however, has stayed at approximately the same level of sensitivity to wage changes.

This research was conducted by Marco G. Ercolani, David Hearne and Yi Liu at the University of Birmingham Department of Economics on behalf of the Department for Transport.
Ms S Amendola v ASC Handling Ltd: 3310818/2023
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Ms S Amendola v ASC Handling Ltd: 3310818/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6904e9645e080b12248980f0/Ms_S_Amendola_-_v_-_ASC_Handling_Limited_-_3310818-2023_-_Judgment.pdf).
Dr D O’Neill and Prof. M Wayne v University and College Union: 3309730/2023 and 3309731/2023
Source: gov.uk (2025-06-17)

Employment Tribunal decision.

Read the full decision in Dr D O’Neill and Prof. M Wayne v University and College Union: 3309730/2023 and 3309731/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/684992653a2aa5ba84d1df3d/Dr_D_O_Neill___Other_v_University_and_College_Union_3309730.2023___Other_FMH_Reserved_Judgment.pdf).
Map of Firth of Forth Green Freeport customs site
Source: gov.uk (2025-01-10)

This map shows the Freeport customs site within Firth of Forth Green Freeport.

This map shows the Freeport customs site within Firth of Forth Green Freeport. This site is recognised in law as a geographical area where businesses can benefit from simplified customs and VAT arrangements.

Check the full list of Freeport maps and the Freeport customs site locations within them (https://www.gov.uk/government/collections/maps-of-freeports-and-freeport-tax-sites).
RDRM33110 - Remittance Basis: Identifying Remittances: Conditions A and B: Conditions A and B - the basic remittance conditions
Source: gov.uk (2025-04-07)


Section 809L(2) and (3) Income Tax Act 2007

Conditions A and B are the basic rules that will apply to most remittance basis users; they must be taken together in determining whether a taxable remittance has occurred.

Condition A is met where:
- money or other property is brought to or received or used in the UK by or for the benefit of a relevant person (see RDRM33030 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm33030) for a definition of 'relevant person')
- a service is provided in the UK to or for the benefit of any relevant person
- money or other property is used outside the UK, directly or indirectly, to provide a benefit in the UK for a relevant person (from 6 April 2025)
Condition B is met where:
- the money or other property, or the service or the consideration for the service identified in Condition A is the individual’s income or chargeable gains, whether in whole or in part
- the money or other property, or the service or the consideration for the service identified in Condition A derives, directly or indirectly, from the individual’s income or chargeable gains
- in the case of property or consideration for a service only - is property of, or consideration for a service, given by a relevant person
- the individual’s income or chargeable gains, or anything deriving from them, are used outside the UK in respect of a relevant debt (see RDRM33040 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm33040) for a definition of 'relevant debt')
Cyber security sectoral analysis 2025
Source: gov.uk (2025-03-10)

An analysis of the UK's cyber security industry, including figures on size, employment and revenue.

This report contains information about the UK cyber security sector, including the number of businesses, the sector’s contribution to the UK economy, the number of people employed and the products and services offered by these firms.

Key findings
- The UK cyber security sector generated revenue of £13.2 billion, up 12% since last year
- There are 74 new cyber security firms, bringing the total to 2,165, up 3.5% from 2,091 last year
- The sector employs 67,300 people (full time equivalents), up 11% since last year, an increase of around 6,600 jobs
- The total gross value added (GVA) for the sector has reached c. £7.8 billion, an increase of 21% since last year
- GVA per employee has increased from £106,300 to £116,200, an increase of 8%
- In terms of investment, £206 million was raised across 59 deals within dedicated cyber security firms in 2024.
Also being published alongside this report is a new Analysis of the AI and software cyber security market (https://www.gov.uk/government/publications/ai-and-software-cyber-security-market-analysis) which details the UK market in these products and services.

The analysis in the sectoral report builds upon several previous reports:
- the original UK Cyber Security Sectoral Analysis (https://www.gov.uk/government/publications/uk-cyber-security-sectoral-analysis) (published October 2018)
- 2020 UK Cyber Security Sectoral Analysis (https://www.gov.uk/government/publications/cyber-security-sectoral-analysis-2020) (published January 2020)
- 2021 UK Cyber Security Sectoral Analysis (https://www.gov.uk/government/publications/cyber-security-sectoral-analysis-2021) (published February 2021)
- 2022 UK Cyber Security Sectoral Analysis (https://www.gov.uk/government/publications/cyber-security-sectoral-analysis-2022) (published February 2022)
- 2023 UK Cyber Security Sectoral Analysis (https://www.gov.uk/government/publications/cyber-security-sectoral-analysis-2023) (published April 2023)
- 2024 UK Cyber Security Sectoral Analysis (https://www.gov.uk/government/publications/cyber-security-sectoral-analysis-2024) (published May 2024)
This research was published as part of the Technology Secretary’s speech at techUK on 10 March (https://www.gov.uk/government/news/technology-secretary-kickstarts-plan-to-bin-barriers-and-back-innovators-to-reap-rewards-of-new-tech-over-next-decade-and-drive-plan-for-change). It is part of the government’s work to improve the UK’s cyber defences, develop the UK cyber ecosystem and protect and grow our digital economy.
Appointment and reappointment of members to the Parole Board: March 2025
Source: gov.uk (2025-03-13)

Lord Chancellor has approved the appointment and reappointments of Parole Board Members.

The Lord Chancellor has approved the reappointments of 36 Parole Board members, and the appointment of one member. Details of those reappointments and appointments, and their duration, is provided below.

Reappointment of existing members

Independent members

The following members will be reappointed for a further term of 5 years from 1 September 2025 until 31 August 2030:
- Jawaid Akhtar
- Rahila Akram
- Marc Callaghan
- Chris Evans
- Shazina Haider
- Deborah Hall
- Scott Handley
- Andrew McMillan
- Julia Mulligan
- Shazia Parveen
- Barbara Petchey
- Wendy Steele
- Jill Strachan
- Samantha Thompson
- Asrar Ul-Haq
- Alison Whalley
The following members will be reappointed for a further term of 5 years from 1 July 2025 until 30 June 2030:
- Malcolm Davidson
- Sian Flynn
- Alan Harris
- Bill Mayne
- Clare Mitchell
- Sue Smith
- Ilana Tessler
Psychologist members

The following members will be reappointed for a further term of 5 years from 1 September 2025 until 31 August 2030:
- Ian Burke
- Jennifer Cottam
- Rose Hooper
- Catrin Morrissey
- Jo Pallas
- Rayann Rawlins
- Tracey Tostevin
The following member will be reappointed for a further term of 5 years from 1 December 2025 until 31 November 2030:
- Sue Vivian-Byrne
The following member will be reappointed for a further term of 5 years from 1 January 2026 until 31 December 2031:
- Victoria Hatton
The following members will be reappointed for a further term of 1 year from 1 December 2025 until 30 November 2026:
- Brendan O’Mahony
Judicial member

The following member will be reappointed for a further term of 5 years from 1 July 2025 until 30 June 2030:
- His Honour Nick Coleman
Psychiatrist members

The following members will be reappointed for a further term of 5 years from 1 December 2025 until 30 November 2030:
- Lynne Daly
- Caryl Morgan
Appointment of new members

The following member has been appointed as an Independent member for a 5 year term from 20 January 2026 until 19 January 2031:
- Liane Davis
Miss M Run v White’s Care Ltd: 3306627/2024
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Miss M Run v White’s Care Ltd: 3306627/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67e2aaef148bef6fa4cfdabf/Miss_Malgorzata_Run_v_WHITE_S_CARE_LTD_3306627_2024_Judgment.pdf).
The Koestler Trust
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 The Koestler Trust 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 The Koestler Trust 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
We also pledge the following:

-Support the rehabilitation of members of the armed services and veterans in secure settings through their art

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.
Daintta 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 Daintta 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 Daintta 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:
- 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.
INCHP13150 - Appendices: Appendix C: fax header: summary of invoices
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 following Brexit 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) to let us know. Please check the other guidance available on GOV.UK from HMRC.

Entry Number Please indicate

Summary of invoices CIF FOB

Invoice Number

Description of goods

Number of pieces

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Value