theodi/ndl-core-corpus huggingface dataset:
CH230200 - How to do a compliance check: information powers: rules that apply to all notices: resolving disputes about legal professional privilege: process when a notice is given in correspondence: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
Memorandum of Understanding Between HM Treasury and the Bank of England 2025
Source: gov.uk (2025-02-13)

HM Treasury and the Bank of England have updated the 2018 Memorandum of Understanding on their financial relationship and published a Joint Statement.

The updated Memorandum of Understanding takes effect from today (13 February 2025) and maintains the capital and income framework for the Bank of England.

This agreement continues to reinforce the Bank’s independence and resilience to deliver its statutory policy objectives of monetary and financial stability, and provides transparency concerning the Bank’s finances.

These documents can also be found on the Bank of England website (https://www.bankofengland.co.uk/news/2025/february/joint-statement-boe-and-hmt-financial-relationship).
Skyhook Helicopters
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 Skyhook Helicopters 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 Skyhook Helicopters recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
We also pledge the following:

Recognising military skills and qualifications whilst recruiting. Appointing an Armed Forces Champion within Skyhook Helicopters who will act as a main contact for organising and promoting support for the Armed Forces Community.

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.
Department for Business and Trade Kuwait
Source: gov.uk (2025-06-24)

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

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

Set up a business and invest in the UK

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

Buy from the UK

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

Export to Kuwait from the UK

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

Our export guide to Kuwait (https://www.gov.uk/government/publications/exporting-to-kuwait) provides essential information for new and established exporters.

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

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Complaints procedure
Source: gov.uk (2025-10-20)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with.

We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

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

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

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

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

Passports

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

Visas

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

Or if you have a query or feedback on UK visa services provided in Taiwan, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
Woodmill High School
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 Woodmill High School 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 Woodmill High School 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.
The Celtic Manor Resort 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 The Celtic Manor Resort 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 The Celtic Manor Resort 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr D Ukaenwe v Sodexo Ltd: 8000403/2024
Source: gov.uk (2025-06-25)

Employment Tribunal decision.

Read the full decision in Mr D Ukaenwe v Sodexo Ltd: 8000403/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/66fe68be30536cb927482b77/8000403.2024_-_Mr_D_Ukaenwe_v_Sodexo_Limited_-__UDL_SO_Judgment_issued_25.09.2024.pdf).

Read the full decision in Mr D Ukaenwe v Sodexo Ltd: 8000403/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67603d731857548bccbcfa76/8000403.2024_-_Mr_Daniel_Ukaenwe_v_Sodexo_Limited_-_Judgment_Issued_xx-xxxx-xxxx.pdf).

Read the full decision in Mr D Ukaenwe v Sodexo Ltd: 8000403/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/685bfcf44cd6b03168709817/8000403.2024_-_Mr_D_Ukaenwe_v_Sodexo_Limited_-_Judgment_Issued_17.06.2025.pdf).
DTN Academy
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 DTN Academy 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 DTN Academy recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Actively support our local Personnel Recovery Centre in Catterick by providing employment and industry information days.

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.
Next Steps Accommodation Programme evaluation: Briefing paper
Source: gov.uk (2025-12-11)

A report on outcomes for who had been sleeping rough and were supported through the Next Steps Accommodation Programme.

A report exploring the outcomes of people initially accommodated through the ‘Everyone In’ initiative, a response to the COVID-19 pandemic, and subsequently supported through the ‘Next Steps Accommodation Programme’ which provided funding for local councils to help people who had been sleeping rough to stay in longer-term accommodation.
Direction: James John Cooper barred from managing independent schools
Source: gov.uk (2025-02-24)

A decision from the Secretary of State to direct that Mr James John Cooper (formerly known as Mr Mark John Jones) should be barred from the management of independent schools.

The Secretary of State for Education finds Mr James John Cooper (formerly known as Mr Mark John Jones) unsuitable to take part in the management of an independent school (including an academy or free school) under section 128 of the Education and Skills Act 2008 (https://www.legislation.gov.uk/ukpga/2008/25/section/128).

The barring decision also has the effect of disqualifying the person from being a governor at a local-authority-maintained school.

A person in receipt of a decision given under section 128 has a right to appeal to the first-tier tribunal in accordance with the Tribunal Procedure (First-tier Tribunal) (Health, Education and Social Care Chamber) Rules 2008 (https://www.legislation.gov.uk/uksi/2008/2699/made). The person has 3 months to appeal from the date on the decision letter.
British High Commission Castries
Source: gov.uk (2025-10-17)

The British High Commission in Castries maintains and develops relations between the UK and St Lucia.

Find out more on our UK and St Lucia news page (https://www.gov.uk/world/st-lucia/news).

We provide services to British nationals living in and visiting St Lucia.

You can access UK government services while in St Lucia (https://www.gov.uk/world/st-lucia).

If you’re travelling in St Lucia, see our St Lucia travel advice (https://www.gov.uk/foreign-travel-advice/st-lucia).

Getting help

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

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

Get an emergency travel document

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

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

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

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

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

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

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

Other consular services

Notarial and documentary services

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

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).

Development work in St Lucia

Find out more in the country profile for the Caribbean (https://www.gov.uk/government/publications/dfid-caribbean-profile-july-2018).

Use the St Lucia Development Tracker (https://devtracker.dfid.gov.uk/countries/LC) to explore international development projects funded by the UK government.

See our St Lucia and the UK updates (https://devtracker.dfid.gov.uk/countries/LC) for news and events from the UK government in St Lucia.
Remotely Piloted Air System Manual (RPASM) – Regulatory Process, Categorization, and Compliance
Source: gov.uk (2025-11-28)

The purpose of the RPASM is to provide greater clarity to the RPAS Regulated Community on the process involved with categorizing RPAS.

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 (DME) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
Newton LDP 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 Newton LDP 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 Newton LDP 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
- 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.
MTT21430 - Calculating the effective tax rate: Adjusted profits: Marketable transferable tax credits – Adjustments required
Source: gov.uk (2025-08-05)


In calculating the underlying profits of a member, the treatment of marketable transferable tax credits will differ depending on whether the member is the originator (the person to whom the credit was originally granted) or the purchaser.

This is set out in sections 148B and 148C of Finance (No.2) Act 2023.

Adjustments made by the originator

For the originator, the underlying profits are to be adjusted to reflect the value of a marketable transferable tax credit, as follows:

Where the credit is not transferred within 15 months of the end of the period in which it was granted, the full value of the credit is to be recognised as income in the period the credit was received.

Where:
- the credit is transferred after it has been recognised as income for MTT purposes, and
- it is transferred for consideration which is less than its value,
the difference between the value of the credit and the consideration received for its transfer is to be recognised as a loss in the accounting period in which it is transferred.

Where the credit is transferred within 15 months of the end of the period in which it was granted, the consideration for the transfer (rather than the value of the credit) is to be recognised as income in the period the credit was received.

Where the credit has neither been transferred nor been fully used before its expiry, the value of the unused portion of the credit is to be reflected as a loss in the accounting period in which the credit expired.

Adjustments made by a purchaser

For a purchaser, the underlying profits are to be adjusted to reflect the value of a marketable transferable tax credit, as follows.

Where the acquired credit is used in an accounting period, an amount of income is to be recognised in that period. This is the amount given by multiplying:
- the amount used, divided by the full value of the credit (or acquired portion of the credit),
by
- the amount given by subtracting:
- the purchase price of the credit from
- the full value of the credit (or acquired portion of the credit).
Where the credit is transferred onwards, an amount is to be recognised as a gain (or loss, if negative) in the period of transfer. That amount is given by subtracting:
- the sum of:
- the price of the credit paid by the purchaser, and
- any amounts previously recognised as income where the credit was used, from
- the sum of:
- the amount of credit that has been used, and
- the consideration received for the onward transfer.
Where the credit is not transferred onwards and expires before being fully used, a loss is to be recognised in the period of expiry. The value of that loss is given by subtracting:
- the amount of the credit that was used (if any), from
- the sum of:
- the price of the credit paid by the purchaser, and
- any amounts previously recognised as income where the credit was used.
SPE16400 - Other specific goods: contents
Source: gov.uk (2025-11-24)


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

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 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).
INCHP14200 - Other information: related guidance
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.

CFSP is a Customs simplified procedure that has different criteria than ordinary import procedures and authorisation approval is required before a trader can use this system.

Customs Freight Simplified Procedures (CFSP)

CHIEF user guides (https://www.gov.uk/government/collections/chief-user-guides-and-technical-specifications)
Emma Higgins
Source: gov.uk (2025-04-16)

Emma is an accomplished senior communications leader. She joined Nuclear Restoration Services (NRS) in June 2022 from NHS Test and Trace where she was Director of Operational Communications, having previously worked for the Highways Agency; Food Standards Agency; the National Crime Agency and Ministry of Defence in a variety of senior communications roles. As Director of Corporate Affairs Emma oversees internal and external engagement and communications for NRS.

Emma is an accomplished senior communications leader. She joined Nuclear Restoration Services (NRS) in June 2022 from NHS Test and Trace where she was Director of Operational Communications, having previously worked for the Highways Agency; Food Standards Agency; the National Crime Agency and Ministry of Defence in a variety of senior communications roles.

As Director of Corporate Affairs Emma oversees internal and external engagement and communications for NRS.
Pension schemes: Enhanced Lump Sum and Death Benefit Allowance (international) (APSS202)
Source: gov.uk (2025-04-06)

Use form APSS202 to amend an existing notification to rely on an international Enhanced Lump Sum and Death Benefit Allowance.

Use form APSS202 to amend an existing notification to rely on:
- paragraph 20B Schedule 36 of the Finance Act 2004 (S221FA 2004) (individuals who are relevant overseas individuals)
- paragraph 20E Schedule 36 of the Finance Act 2004 (S224FA 2004) (transfer from a recognised overseas pension scheme)
From 5 April 2025 you can no longer make any new applications for international enhancements.

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

Before you start

If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers (https://www.gov.uk/help/browsers).

You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form so we suggest you gather all your information together before you begin to fill it in.
Border Security Command
Source: gov.uk (2025-07-11)

The home of Border Security Command on GOV.UK. The Border Security Command provides strategic leadership across the border security system to disrupt the activity of organised crime groups which facilitate irregular migration including small boat crossings.

The Border Security Command provides strategic leadership across the border security system to disrupt the activity of organised crime groups which facilitate irregular migration including small boat crossings.

BSC is part of the Home Office (/government/organisations/home-office).
Design hearing decision: O/1060/24
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 8 November 2024.

Design Decision O/1060/24 (https://assets.publishing.service.gov.uk/media/67337393f407dcf2b5613578/o106024.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal Section,Intellectual Property Office,Concept House,Cardiff Road,Newport,South WalesNP10 8QQ
Pentaco Construction 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 Pentaco Construction 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 Pentaco Construction 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.
Pensions schemes newsletter 167 — March 2025
Source: gov.uk (2025-03-03)

Newsletter 167, published by HMRC in March 2025 to update stakeholders on the latest news for pension schemes.

This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes. Pension schemes newsletter 167 has articles on:
- the Managing pension schemes service
- transfers to Qualifying Recognised Overseas Pension Schemes (QROPS)
- Qualifying Recognised Overseas Pension Schemes (QROPS)
- lifetime allowance (LTA) abolition lump sum reporting
- relief at source
Russia sanctions: guidance
Source: gov.uk (2025-11-28)

Guidance on the Russia (Sanctions) (EU Exit) Regulations 2019

The Russia (Sanctions) (EU Exit) Regulations 2019 (https://www.legislation.gov.uk/uksi/2019/855/contents) came fully into force on 31 December 2020.

This guidance assists people in implementing and complying with the regulations. It covers the prohibitions and requirements imposed, and provides guidance on best practice for:
- complying with the prohibitions and requirements
- enforcing them
- circumstances where they do not apply
This guidance should be read alongside more detailed sanctions guidance published by departments including the Department for Business and Trade (DBT), Department for Transport (DfT), Home Office and HM Treasury, through the Office of Financial Sanctions Implementation (OFSI).
Cancel a lost or stolen passport
Source: gov.uk (2025-06-09)

Report and cancel a lost or stolen passport.

You must cancel a lost or stolen passport as soon as possible.

This will reduce the risk of anyone else using your passport or your identity.

You can report a lost or stolen passport for someone else if they cannot do it themselves.

Cancel a passport

You’ll need a phone number to use this service.

If you have a photocopy or photo of the lost or stolen passport, you can use it to help you answer questions about the passport.

Start now (https://www.loststolenpassport.service.gov.uk/lost-stolen/)

If you’re abroad and need to travel urgently

You might be able to apply for an emergency travel document (/emergency-travel-document). You’ll need to pay a fee.

If you apply for an emergency travel document, you do not need to cancel your passport now. You’ll cancel it as part of your application for the emergency travel document.

If you need help to cancel a passport

Contact HM Passport Office (/passport-advice-line) for help.
Helix Operations 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 Helix Operations 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 Helix Operations Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss A Cox v Chi Street Food Ltd and W Reddy: 3314366/2023
Source: gov.uk (2025-10-22)

Employment Tribunal decision.

Read the full decision in Miss A Cox v Chi Street Food Ltd and W Reddy: 3314366/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/68f7a9f6fd57416292f12e19/Miss_A_Cox_v_Chi_Street_Food_Ltd_and_Others-_3314366-2023_-_Judgment.pdf).
YO13 9PA, Mr Andrew Hebron and Mrs Karen Hebron: environmental permit issued – EPR/MP3629LC/A001
Source: gov.uk (2025-09-08)

View the permit issued for Quarry Farm, Scarborough under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:

Operator name: Mr Andrew Hebron and Mrs Karen Hebron

Installation name: Quarry Farm

Permit number: EPR/MP3629LC/A001
AHWBE activity report 2023
Source: gov.uk (2025-05-02)

Animal Health and Welfare Board for England (AHWBE) activity during 2023.

This report highlights the work of the Animal Health and Welfare Board for England during 2023. It explains the role of the board and how it has worked with Defra policy teams and industry across the year.

You can read more about the work of the Animal Health and Welfare Board for England (https://www.gov.uk/government/groups/animal-health-and-welfare-board-for-england-ahwbe).
Flat 2, 12 Rusthall Road, Tunbridge Wells, Kent, TN4 8RA: HAV/29UQ/F77/2025/0600
Source: gov.uk (2025-03-28)

Southern Region, Mr I Perry BSc FRICS, Mr M Woodrow MRICS and Judge Rai on 10 February 2025

Read the full decision in TN4 8RA_HAV/29UQ/F77/2025/0600_decision (https://assets.publishing.service.gov.uk/media/67e14ea970323a45fe6a6fea/Flat_2__12_Rusthall_Road__Decision.pdf) Read the summary reasons in TN4 8RA_HAV/29UQ/F77/2025/0600_reasons (https://assets.publishing.service.gov.uk/media/67e14ed10114b0b86e59f4c8/Flat_2__12_Rusthall_Road__Summary_Reasons.pdf) Read the full reasons in TN4 8RA_HAV/29UQ/F77/2025/0600_reasons (https://assets.publishing.service.gov.uk/media/67e14f0664220b68ed6a6ff4/Flat_2__12_Rusthall_Road__Full_Reasons.pdf)
Egg Packers Survey NI November 2023
Source: gov.uk (2025-01-09)

Size and performance of the egg processing sector in Northern Ireland

The Egg Packers survey provides information to estimate the size and performance of the egg processing sector in Northern Ireland as well as on the structure of the egg packing sector, on the population of laying hens and on the egg production systems used.
National Child Measurement Programme: operational guidance
Source: gov.uk (2025-12-09)

Guidance on running the National Child Measurement Programme, which collects the height and weight of reception and year 6 children across England every year.

The National Child Measurement Programme (NCMP) collects the height and weight of reception and year 6 children in about 17,000 eligible schools across England each year.

The programme provides valuable information that local authorities can use to plan for and invest in services, to ensure all children have the opportunity to be healthy. It can also engage parents by promoting healthy lifestyle advice and support.

This page contains guidance for local authority commissioners and service providers on running the NCMP, as well as example letter text for local authorities to use. This includes:
- NCMP operational guidance, which is for commissioners and providers involved in delivering the programme
- example pre-measurement letter text to send to parents, headteachers and primary care practitioners before measurements are carried out, with information about the programme
- example letter text to parents of children unable to be measured unaided, to send to parents whose child is unable to participate in the programme
- example parent feedback letter text, to send to parents after their child’s measurements have taken place with feedback and healthy lifestyle advice
We have also published NCMP information for schools (https://www.gov.uk/government/publications/national-child-measurement-programme-information-for-schools), which is for headteachers and school staff on planning for the next measurement year.
14, Strawberry Hill, Salford M6 6AH 35, Riverbank Tower, Bridgewater Street, Salford M3 7JY 11, Peterhead Walk, Salford M5 4HY : MAN/00BR/HNA/2022/0106 MAN/00BN/HNA/2022/0090 MAN/00BR/HNA/2023/0068 MAN/00BR/HNA/2023/0069
Source: gov.uk (2025-06-24)

Northern Region Judge Wood and Tribunal Member Mr Elliott sitting on 17 April 2025

Read the full decision in 14, Strawberry Hill, Salford M6 6AH 35, Riverbank Tower, Bridgewater Street, Salford M3 7JY 11, Peterhead Walk, Salford M5 4HY : MAN/00BR/HNA/2022/0106 MAN/00BN/HNA/2022/0090 MAN/00BR/HNA/2023/0068 MAN/00BR/HNA/2023/0069 (https://assets.publishing.service.gov.uk/media/6830c600b33f68eaba953a72/35_Riverbank_Tower_11_Peterhead_Walk_and_14_Strawberry_Hill_Salford.pdf)
Mr D S Rawat v Arena Lounge UK Ltd: 3305177/2024
Source: gov.uk (2025-08-19)

Employment Tribunal decision.

Read the full decision in Mr D S Rawat v Arena Lounge UK Ltd: 3305177/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/689f3bbd31afb0b64efc44dc/Mr_Darman_Singh_Rawat_v_Arena_Lounge_UK_Limited_3305177_2024_FMH_Reserved_Judgment.pdf).
Quarter 3 Agricultural Market Report Northern Ireland, 2025
Source: gov.uk (2025-11-20)

Average livestock and crop prices for Northern Ireland, Quarterly.

Total monthly deliveries of compound and other processed animal feedstuff and the amount of raw materials used in the production of compound and other processed animal feedstuffs, by Northern Ireland feedstuffs manufacturers.