theodi/ndl-core-corpus huggingface dataset:
Product Safety Report: 60W Wood-Burning Pyrography Kit sold via eBay (2503-0147)
Source: gov.uk (2025-04-25)

Product Safety Report for 60W Wood-Burning Pyrography Kit sold via eBay presenting a serious risk of electric shock.

Summary

Product: 60W Wood-Burning Pyrography Kit sold via eBay

Hazard: The product presents a serious risk of electric shock because the user can easily access the internal live parts.

Corrective action: The listing has been removed from the online marketplace (eBay). We recommend owners stop using this product immediately. Contact the distributor you purchased from to request redress.

Product information

Hazard

The product presents a serious risk of electric shock because the user can easily access the internal live parts. These parts include poor-quality connections with wires soldered directly to the PCB. If the product is plugged into the mains power supply, the user could receive an electric shock. In addition, the plug supplied with the product does not meet labelling requirements and is fitted with a counterfeit fuse.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 or the Plugs & Sockets etc. (Safety) Regulations 1994.

Corrective action

The listing has been removed from the online marketplace (eBay).

We recommend owners stop using this product immediately. Contact the distributor you purchased from to request redress.

Additional information

PSD notification number: 2503-0147

Notified by: Local Authority Trading Standards
Clinical Impact Awards: guidance
Source: gov.uk (2025-04-30)

Information about the awards process for applicants, employers, assessors and award holders.

Register and log in to the awards portal (https://awards.national-clinical-impact.nhs.uk/s_Login.jsp) to:
- apply for an award
- support an employee’s application
- update your contact details
- appeal an unsuccessful application
Changes for the 2025 awards round

Feedback from focus groups with applicants, award holders, employers and regional assessors in autumn 2024 highlighted the need to revise some of our processes. Based on this, we have made changes to the application process and payment policy for the 2025 awards round. These changes apply to applicants employed in both England and Wales.

Employer sign-off

Employers will no longer have to write citations for each applicant. Instead, they will be asked to verify that the applicant is meeting their contractual obligations, has been truthful in their application, and whether there are any investigations and sanctions in place. Employers can still detail any concerns they may have, but this information will only be available to the central Advisory Committee on Clinical Impact Awards team who will investigate any issues raised.

Employers will also be asked about their organisation’s Care Quality Commission or Health Inspectorate Wales rating. Regulator ratings will no longer be requested from the applicant.

Award payments

New award payments will no longer be backdated for the first year. From 2025 onwards, all new awards will be granted from 1 April the year following application. This means that awards in the 2025 round will start on 1 April 2026.

Applicants successful in the 2024 round will still receive backdated payments. The new rule will only apply to the 2025 awards round and subsequent years.
Recycled Products 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 Recycled Products 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 Recycled Products 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
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Refining the law to better protect consumers
Source: gov.uk (2025-07-22)

The Product Regulation and Metrology Act 2025 enables the Government to amend regulations to reflect how products are bought and used today and in the future.

Tough new laws to make online marketplaces safer (https://www.gov.uk/government/news/tough-new-laws-to-make-online-marketplaces-safer)

Economic growth requires an effective regulatory framework, to protect consumers and enable UK businesses to innovate. The UK is a global leader in the regulation of product safety, which is essential to every person in the country.

The Product Regulation and Metrology Act 2025 enables the UK’s wide and technical product regulation framework to be kept up to date. Its new powers will be applied by the Government to address modern safety issues and technological developments, harness opportunities to create economic growth, and ensure a level playing field between the high street and online marketplaces.

The Government published a Code of Conduct clarifying how it intends to use its new powers. This sets out the statutory and non-statutory controls in place to ensure that regulations made under the Product Regulation and Metrology Act 2025 are proportionate and evidence based.

Read the Code of Conduct for policy makers. (https://www.gov.uk/government/publications/product-safety-developing-policy-and-legislation)

Some of the challenges raised by the stakeholders who responded to the Product Safety Review consultation run between August and October 2023 can also be tackled through the Product Regulation and Metrology Act 2025.

Read the Government response to the consultation and next steps. (https://www.gov.uk/government/consultations/smarter-regulation-uk-product-safety-review)
Consultation on ending Pan-Regional Partnership core funding
Source: gov.uk (2025-03-18)

Consultation on the potential impacts of ending core funding for Pan-Regional Partnerships.

At Budget on 30 October 2024, government announced its intention to consult on ending funding for Pan-Regional Partnerships. The Minister for Local Government and English Devolution, Jim McMahon MP, then wrote to PRP Chairs and Chief Executives confirming this position and stating the government’s intention to work with the PRP community to understand the impacts this proposal would have, if taken forward.

We have written to PRP Chief Executives and their Section 151 Officers to begin a 4-week consultation on this proposal.

This consultation is seeking information on the financial impacts of the decision and on whether there are functions PRPs that could be maintained or integrated elsewhere. We would also like to understand the equalities and environmental impacts of potentially defunding PRPs.

Following the exercise, government will notify PRPs and their accountable bodies of the outcome and our final decision. We will also update this page with a statement.

If you have any questions regarding this process, please contact xxx@xxx.xx (mailto:xxx@xxx.xx).
Investment requirements for England’s river basin management plans
Source: gov.uk (2025-08-04)

The costs and benefits of meeting environmental objectives.

This report accompanies the 2022 river basin management plans for England.

The report:
- outlines the economic evidence for making the investments required to protect and improve the quality of England’s water environment
- describes and compares the costs and benefits of taking action in both monetary and non-monetary terms
- builds on the evidence provided in the impact assessment (https://www.gov.uk/government/publications/river-basin-management-plans-impact-assessment) that accompanied the 2015 river basin management plans – the main change is better evidence on the scale and costs of measures needed to reduce the damaging impacts of the water industry and agriculture.
The report also describes the likely scale of available funding to pay for the required measures from 2021 to 2027.
Arondite 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 Arondite 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 Arondite 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:

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.
4 Poppy Place, Rotterdam Road, Lowestoft, NR32 2QD: CAM/42UJ/LDC/2024/0623
Source: gov.uk (2025-04-25)

Eastern Region, Mr P Roberts FRICS CEnv on 10 March 2025

Read the full decision in 4 Poppy Place, Rotterdam Road, Lowestoft, NR32 2QD: CAM/42UJ/LDC/2024/0623 (https://assets.publishing.service.gov.uk/media/67d000c4d107f3a16e028797/4_Poppy_Place_Lowestoft_NR32_2QD.pdf).
British Sign Language 5-year plan: HM Treasury
Source: gov.uk (2025-08-28)

This plan sets out how HM Treasury plans to improve the use of British Sign Language (BSL) in its communications in the next 5 years.

The BSL Act 2022 requires that named ministerial government departments must report on how they are promoting or facilitating the use of BSL in their communications with the public.

Each ministerial department has been asked to produce a 5-year BSL plan, setting out how they plan to improve the use of BSL within their departments.

These are published alongside the third BSL report (https://www.gov.uk/government/publications/british-sign-language-bsl-third-report-may-2024-to-april-2025), which summarises work being done across the government to improve the use of BSL.

Departments will be asked to update on progress against their 5-year plan in the fourth BSL report. This is due to be published in July 2026.
S M Installations (NW) 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 S M Installations (NW) 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 S M Installations (NW) 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.
The map behind the roadmap: Introducing a geospatial energy model for utility-scale solar and wind power buildout in Kenya
Source: gov.uk (2025-05-15)

Paper on the implementation of solar and wind resources in Kenya.

Abstract

Peer-reviewed paper on the implementation of an improved representation of solar and wind resources in the Open-source energy modelling tool (OSeMOSYS) Kenya model.

This paper is part of the Climate Compatible Growth programme.

Citation

Millot A and others. ‘The map behind the roadmap: Introducing a geospatial energy model for utility-scale solar and wind power buildout in Kenya’ Cell Reports Sustainability 2024: volume 1, issue 10

Links

The map behind the roadmap: Introducing a geospatial energy model for utility-scale solar and wind power buildout in Kenya (https://doi.org/10.1016/j.crsus.xx-xxxx-xxxx)
HS2 prolonged disruption compensation scheme
Source: gov.uk (2025-07-04)

Description of the compensation scheme for those particularly affected by the main construction phase of HS2.

The prolonged disruption compensation scheme is for those particularly affected by the main construction phase of HS2.

This guidance explains how the scheme works and who is eligible for compensation under the scheme.
UK payrolled employments by nationality, region, industry, age and sex, from July 2014 to December 2024
Source: gov.uk (2025-03-20)

This publication provides counts of payrolled employments in the UK from July 2014 to December 2024, with analysis by nationality, geographical region, industrial sector, age and sex.

This is an Official Statistics publication produced by HM Revenue and Customs (HMRC) using HMRC’s Pay as You Earn (PAYE) Real Time Information (RTI) data and HMRC’s Migrant Worker Scan (MWS).

This publication provides analysis of payrolled employments by:
- nationality (UK, EU and non-EU)
- geographical region (NUTS1)
- industrial sector (SIC2007)
- age
- sex
This is an Official statistics in development (https://osr.statisticsauthority.gov.uk/policies/official-statistics-policies/official-statistics-in-development/) publication. Official statistics in development are official statistics that are undergoing further refinement; they may be new or existing statistics, and will be tested with users, in line with the standards of trustworthiness, quality, and value in the Code of Practice for Statistics (https://www.statisticsauthority.gov.uk/code-of-practice/). Until September 2023, they were called ‘experimental statistics’.
Mr I Escudier v Coca-Cola Europacific Partners Great Britain Ltd: 2304209/2022
Source: gov.uk (2025-01-10)

Employment Tribunal decision.

Read the full decision in Mr I Escudier v Coca-Cola Europacific Partners Great Britain Ltd: 2304209/2022 - Reasons (https://assets.publishing.service.gov.uk/media/65d34e80e1bdec2be1322258/Mr_Ian_Escudier_v_Coca-Cola_Europacific_Partners_Great_Britain_Limited_2304209-2022_Reasons.pdf).

Read the full decision in Mr I Escudier v Coca-Cola Europacific Partners Great Britain Ltd: 2304209/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/677fd9c599c93b7286a39871/Mr_I_Escudier_v_Coca_Cola_Europacific_Partners_Great_Britain_Limited_Judgment__2_2304209-2022.pdf).
Nova Hreod 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 Nova Hreod 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 Nova Hreod 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
- Armed Forces Charities
We also pledge the following:

Up to 2 weeks special leave

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.
Employers and expatriate employees: enquiries
Source: gov.uk (2025-05-14)

Call or write to HMRC for tax help if you employ non-UK expatriates.

Online

PAYE: expat starter checklist (https://www.gov.uk/government/publications/paye-expat-starter-checklist) Use this form to record information about new employees seconded to work in the UK by an overseas employer.

Phone

Call HMRC for tax help if you employ non-UK expatriates.

Telephone: xx-xxxx-xxxx

Opening times: Monday to Friday, 8:30am to 5pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

Find out about call charges (https://www.gov.uk/call-charges)

Post

Write to HMRC for tax help if you employ non-UK expatriates.

Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).

Charities, Savings and International 3HM Revenue and CustomsBX9 1AJUnited Kingdom

Related content

HMRC contacts
- Employers: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/employer-enquiries)
Access your teaching qualifications
Source: gov.uk (2025-08-22)

Download your teaching certificates and check details of your training and induction.

Use this service to view your teaching qualifications attained in England and download your certificates if you have:
- qualified teacher status (QTS)
- qualified teacher learning and skills (QTLS) status
- passed induction
- early years teacher status
- national professional qualifications (NPQs)
- special educational needs co-ordinator (SENCO) NPQ
You can also:
- change the name on your certificates
- check details of your initial teacher training and induction
You will not be able to view information about your:
- postgraduate certificate in education (PGCE) without QTS
- national award in special educational needs co-ordination (NASENCO)
If you have a query about a letter of professional standing (LOPS), contact xxx@xxx.xx (mailto:xxx@xxx.xx).

Start now (https://access-your-teaching-qualifications.education.gov.uk/)
Heat pump deployment statistics: December 2024
Source: gov.uk (2025-03-06)

Statistical releases on heat pump installations in the United Kingdom.

These heat pump deployment statistics provide information to monitor the number of hydronic heat pumps with a capacity up to 45kW installed in the United Kingdom.

This data is published as ‘official statistics in development’ because these are a new statistics series and are still in development. The data is published to inform users about the levels of heat pump deployment and to enable user feedback, as well as further methodological development. The status of these statistics will be under regular review and may be subject to change in the future.

Enquiries about these statistics should be directed to: xxx@xxx.xx (mailto:xxx@xxx.xx).
MAG Orthotics 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 MAG Orthotics 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 MAG Orthotics 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.
Mrs Y Marsden v Circle Health Group Ltd: 6001868/2024
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in Mrs Y Marsden v Circle Health Group Ltd: 6001868/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/685a833fdb207fc18744d5e0/6001868.24_Marsden_v_Circle_Health_Group_Limited.pdf).
MTT15960 - Scope: Safe harbours: Transitional safe harbour: The routine profits test
Source: gov.uk (2025-08-05)


The routine profits test is met for a territory for an accounting period if:
- the aggregate profit (loss) before income tax of the members is nil or a loss, or
- the aggregate profit (loss) before income tax of the members is equal to or less than the qualified substance based income exclusion (SBIE) amount for the territory.
See MTT15930 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt15930) and MTT15935 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt15935) for guidance on determining the profit before income tax.

This is set out in Paragraph 9, Schedule 16 to Finance (No.2) Act 2023.

Qualified substance based income exclusion (SBIE) amount

The qualified SBIE amount is the SBIE amount that would be calculated under the main rules (see MTT32000 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt32000)+), except that the payroll and tangible asset carve-out amounts of a member are only included if the member is:
- regarded as a constituent entity of the group for CbCR purposes, and
- regarded as being located in the territory for CbCR purposes.
The same accounts used to prepare the CbC Report should be used to calculate the SBIE amount.

The transitional rate for the applicable year should be used.
Connect Mortgage Services Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Connect Mortgage Services Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- 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.
Mr B C Igwe v Tribal EMEA Ltd: 2301243/2025
Source: gov.uk (2025-10-08)

Employment Tribunal decision.

Read the full decision in Mr B C Igwe v Tribal EMEA Ltd: 2301243/2025 - Costs (https://assets.publishing.service.gov.uk/media/68e4d7f4dadf7616351e4eb4/Mr_Boniface_Chijioke_Igwe_v_Tribal_EMEA_Limited_2301243-2025_Costs_Judgment_with_Reasons_30-Sep-25.pdf).
BSW Heating 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 BSW Heating 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 BSW Heating 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
We also pledge the following:

-Attend jobs fairs/events to promote vacancies within our business and our supply chain partners

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.
Authorise a non-legal representative for your tax tribunal case: Form T239
Source: gov.uk (2025-07-30)

Use this form to say who you want to represent you in a First-tier Tax Tribunal. Your representative will deal with all correspondence and can go to a hearing with you to speak on your behalf.

You do not need to use this form if your representative is authorised under the Legal Services Act 2007 to conduct litigation or exercise a right of audience (they are a practising solicitor or barrister in England, Wales or Northern Ireland, or a practising solicitor or advocate in Scotland).

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts and Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
EPC UK PLC
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 EPC UK PLC 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 EPC UK PLC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Research: individuals generating income through an intermediary
Source: gov.uk (2025-07-23)

Quantitative research with individuals generating income through an intermediary.

HM Revenue and Customs commissioned Yonder in September 2020 to carry out quantitative research with individuals in the UK in receipt of income which is facilitated by a third-party ‘intermediary’.

Fieldwork was carried out between January and August 2021.
Refusing passport applications and passport facilities: caseworker guidance
Source: gov.uk (2025-07-07)

Tells HM Passport Office staff how to deal with refusing passport applications and facilities

This guidance tells His Majesty’s Passport Office operational staff:
- what refusing passport applications and passport facilities (services) mean
- when to treat refusing passport applications or passport facilities as withdrawing passports or passport facilities
- when and how to refuse a passport application
- when you must offer a customer the option of registering as a British citizen, before refusing their passport application
Higher-level learners in England: 2023 to 2024
Source: gov.uk (2025-09-04)

Statistics providing an overview of higher-level learning across the further and higher education sectors in the academic year 2023 to 2024.

This statistical release provides an overview of higher-level learning by English-domiciled learners at further education providers (FEPs) and higher education providers (HEPs) in England in the academic year 2023 to 2024.

All learning types are covered, including:
- apprenticeships
- higher education recognised by the Office for Students
- study for institutional credit
Statistics are available by:
- provider type
- qualification aim
- learner characteristics
- local authority and region of domicile
- subject area
- whether learners were aiming for an equivalent or lower qualification (ELQ) than they already held
Higher education statistics team

Email xxx@xxx.xx (mailto:%xxx@xxx.xx%09)
Mr R Khan v Royal Mail Group Ltd: 3311633/2023
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Mr R Khan v Royal Mail Group Ltd: 3311633/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6908be0b14e0c1d978417568/Mr_R_Khan___v_-_Royal_Mail_Group_Limited___3311633-2023_-_Reconsideration_Judgment.pdf).
Mr K Foster v Sutura Therapeutics Ltd (in voluntary liquidation) and Dr E Wagena: 2405747/2023
Source: gov.uk (2025-08-04)

Employment Tribunal decision.

Read the full decision in Mr K Foster v Sutura Therapeutics Ltd (in voluntary liquidation) and Dr E Wagena: 2405747/2023 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/676adfe7ff2c870561bdea64/Mr_K_Foster_v_Sutura_Therapeutics_Limited__in_voluntary_liquidation____Other_-_2405747_2023.pdf).

Read the full decision in Mr K Foster v Sutura Therapeutics Ltd (in voluntary liquidation) and Dr E Wagena: 2405747/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/688a1549647852567573900e/Dr_K_Foster_v_Sutura_Therapeutics_Ltd__in_voluntary_liquidation____Dr_Edwin_Wagena_2405747_2023.pdf).
Defra’s Official Development Assistance annual results report 2025
Source: gov.uk (2025-11-04)

Defra International (DI) indicator results estimates for Defra ODA programmes up to March 2025.

The results publication includes the estimated results achieved through Defra’s Official Development Assistance (ODA) up to March 2025 against the following DI KPIs:

KPI 1a – area under restoration practices

KPI 1b – area designated as protected or other effective conservation measure (OECM)

KPI 7 – people benefitting from strengthened or new livelihoods

KPI 8 – people with improved tenure or access rights

The publication also includes case studies to illustrate the broader range of results achieved through Defra ODA programmes.

Results estimates

DI results estimates are not official or national statistics. This is because of the range of data sources we use and their variable quality, which are affected by the challenging environments where we work.

We and our partners strive to apply best practice in data quality, and we voluntarily follow the Code of Practice for Statistics (https://code.statisticsauthority.gov.uk/voluntary-application/) when producing DI results. The statement of voluntary compliance (https://www.gov.uk/government/publications/statement-of-voluntary-compliance-with-the-code-of-practice-for-statistics-defras-oda-annual-results-report) with the code of practice demonstrates the steps we have taken to maximise the trustworthiness, quality and value of DI results.
Vaccine uptake guidance and the latest coverage data
Source: gov.uk (2025-08-29)

Information for health professionals and immunisation practitioners.

Data and reports for England on the coverage of vaccinations offered under the national immunisation programme, including for protection against:
- influenza
- human papillomavirus (HPV)
- rotavirus
- pertussis for pregnant women
- shingles
Past statistics are available from the archived Department of Health site (https://webarchive.nationalarchives.gov.uk/20130104164223tf_/http://immunisation.dh.gov.uk/tag/vaccine-uptake/page/4/).