theodi/ndl-core-corpus huggingface dataset:
Miss C Drayson v ABM Catering Ltd: 2404481/2023
Source: gov.uk (2025-02-05)

Employment Tribunal decision.

Read the full decision in Miss C Drayson v ABM Catering Ltd: 2404481/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/65e9841f62ff48001a87b2f5/Miss_C_Drayson_v_ABM_Catering_Ltd_2404481_2023.pdf).

Read the full decision in Miss C Drayson v ABM Catering Ltd: 2404481/2023 - Reasons (https://assets.publishing.service.gov.uk/media/660eac9aa43d91001c3af170/Miss_C_Drayson_v_ABM_Catering_Ltd_-_2404481_2023_-_Reasons.pdf).

Read the full decision in Miss C Drayson v ABM Catering Ltd: 2404481/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/66310d97d0030b10e56a5087/Miss_C_Drayson_v_ABM_Catering_Ltd_-_2404481_2023_-_Reconsideration.pdf).

Read the full decision in Miss C Drayson v ABM Catering Ltd: 2404481/2023 - Costs (https://assets.publishing.service.gov.uk/media/66310d0d120ab0e20c4b9bff/Miss_C_Drayson_v_ABM_Catering_Ltd_-_2404481_2023_-_Costs.pdf).

Read the full decision in Miss C Drayson v ABM Catering Ltd: 2404481/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/66868736ab5fc5929851b9cc/Catherine_Drayson_v_ABM_Catering_Ltd_2404481_2023_.pdf).

Read the full decision in Miss C Drayson v ABM Catering Ltd: 2404481/2023 - Costs (https://assets.publishing.service.gov.uk/media/679ca84f3f28b7444270a2f2/Miss_C_Drayson_v__ABM_Catering__Limited_2404481_2023_...pdf).
ERSM70423 - Securities acquired for less than market value: employee resident but not ordinarily resident in UK: overseas workdays up to 5 April 2015 - examples
Source: gov.uk (2025-04-07)


Residence: options granted pre-6 April 2008

In each of the three examples below the employee is resident but not ordinarily resident in the UK in Year 1, when the option is granted before 6 April 2008. The option vests at the end of Year 2 and is exercised at the end of Year 3. The gain of 10,000 relates to a 3 year period (a total of 720 workdays).

Example 1

Martha has 24 US workdays in each of years 1 and 2 and 120 US workdays in Year 3.

HMRC’s practice is to restrict UK’s charge under S446U to UK workdays based on the period between grant and vesting of the option.
- Total Gain: 10,000
- Overseas workdays 48/480 x 10,000: 1,000
- equals: 9,000
US is entitled to tax the US workday proportion of the gain - this will be based on the workdays between grant and exercise in accordance with the UK/USA double taxation treaty.

US tax gain xx-xxxx-xxxx,000 = 2,333

Foreign Tax Credit Relief is available for the US tax on doubly taxed income. UK has given relief in respect of 1,000 in respect of US workdays. So, Martha is entitled to FTCR in respect of the US tax on the gain of 1,333 (i.e. 2,333-1,000).

Example 2

Flora’s US workdays are 120 days in Years 1 and 2 and 60 days in Year 3.

UK will charge gain as follows:
- Total Gain: 10,000
- Overseas workdays 240/480 x10,000: 5,000
- equals: 5,000
US is entitled to tax US workday proportion of gain.

US tax gain of 300/720 = 4,167

In this scenario, HMRC’s view is that relief on the gain has already been given in respect of US workdays, in the sum of 5000, so Flora can make no additional claim for FTCR.

Example 3

As Example 2 except that Kaela’s overseas workdays are split between US and other countries.

Year

US days

Other overseas

1

30

90

2

30

90

3

40

90

In practice, UK will charge gain of 5,000 as in Example 2.

US entitled to tax US workday proportion of gain

US tax gain 100*/720 x 10,000 = 1,389

*(30+30+40)

To determine if any FTCR is due we need to look at how much ‘relief’ UK has given in respect of US workdays.

This will be 60/480 x 10,000 = 1,250

So, UK give foreign tax credit relief for US tax on 139 (1,389 - 1,250).

It is irrelevant that the UK has already given relief of a greater amount by virtue of the concession. For the purpose of FTCR we are interested in doubly taxed income. The UK has not fully relieved the doubly taxed income derived from the US by virtue of the concession.

For guidance on the effect of residence on charges under Part 7 generally, including Chapter 3C, from 6 April 2015 onwards, see ERSM162000 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm162000).

For guidance on the effect of the Finance Act 2025 changes, from 6 April 2025 onwards, see ERSM165000 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm165000).
ROPS Security & Training 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 ROPS Security & Training 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 ROPS Security & Training 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
- Armed Forces Day
We also pledge the following:

offering support training and qualifications for transition into civilian life. offering good rates of pay to members of 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.
Interception of communications: code of practice
Source: gov.uk (2025-06-06)

Code of practice for the security and law enforcement agencies’ use of interception powers.

This code of practice provides guidance on the procedures that must be followed when interception of communications or the obtaining of secondary data take place under the provisions of the Investigatory Powers Act 2016.

It’s intended for use by:
- public authorities listed in section 18 of the Investigatory Power Act
- postal and telecommunications operators
- other interested bodies
Ms K Harley v Silva Homes Ltd and Others: 3311379/2024
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Ms K Harley v Silva Homes Ltd and Others: 3311379/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/692595ae9fd433badebc314e/Ms_K_Harley_v_Silva_Homes_Limited_an_others_3311379_2024_Judgment.pdf).
Ending Violence Against Women and Girls: Experiences and attitudes of 16 year olds in Northern Ireland in 2024
Source: gov.uk (2025-03-13)

This report contains findings from the 2024 Young Life and Times Survey of 16 year olds' experiences of, and attitudes to, violence against women and girls.

This publication reports results from the gender-based violence module of the 2024 Young Life and Times Survey which is a survey of 16 year olds in Northern Ireland, and follows previous reports in 2022 and 2023. This report provides commentary on young people’s experiences of various types of violent acts and behaviours. Attitudes on safety, reporting and relationships are also discussed.
Notification of intent to import an unlicensed medicinal product
Source: gov.uk (2025-01-29)

How to submit a notification of intent to import an unlicensed medicine to the MHRA.

This guidance provides information for individuals or organisations intending to import an unlicensed medicinal product into the United Kingdom. It outlines the legal requirements and the process for submitting a Notification of Intent to Import, including necessary documentation and compliance with regulatory standards.

The page offers information on how to notify the Medicines and Healthcare products Regulatory Agency (MHRA) of the importation, as well as key considerations regarding the safety, quality, and effectiveness of the product being imported. The notification process helps ensure that unlicensed medicinal products meet the required regulations for use in the UK.
EIM35060 - Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: the 5 year limit and meaning of qualifying arrival date
Source: gov.uk (2025-04-07)


Section 375 ITEPA 2003

The deductions described at EIM35030 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim35030) and EIM35050 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim35050) can only be given for journeys undertaken within a period of five years beginning with a date that is a qualifying arrival date in relation to the employee.

Conditions

A date is a qualifying arrival date in relation to a person if:-
- condition A - the person has not been in the United Kingdom for any purpose during the period of two years ending the day before that date
- condition B - the person was not resident in the United Kingdom in either of the two tax years preceding the tax year in which the date falls (see example below).
Conditions A and B apply separately. An employee may achieve a qualifying arrival dateby satisfying either one or the other.

An individual who is a qualifying new resident will meet Condition B on their year of arrival as they will have been non-resident for a period of 10 years prior to their arrival in the UK. However, the conditions of a qualifying new resident extend up to a maximum four tax years and so they will not be able to claim a deduction in their fifth year of tax residence.

Points to note regarding condition B

Where an employee satisfies condition B in respect of more than one arrival in a taxyear, the date of the earliest arrival will be the qualifying arrival date.Condition B requires the employee to be not resident in either of the two tax years that precede the tax year of arrival not both.Employees who do not become resident in the United Kingdom in the tax years in which they come to perform duties in the United Kingdom may have a qualifying arrival date in each tax year in which they come.

Example

Condition B is linked to tax years whereas condition A is not. Anna arrives to the UK from Germany on 6 April 2025 for the first time before leaving on 1 February 2026. Anna is UK resident in 2025-26 and also a qualifying new resident. Anna does not return to the UK until 25 February 2028. As it is three years since her first year of arrival after a period of 10 years as a non-resident, she remains a qualifying new resident. Anna meets condition A as she has not been in the UK for any reason for a period of two years. However, she would not have met condition B. She was non-UK resident in 2026-27 but she was UK resident in 2025-26 and therefore one of the two years preceding the date of her arrival back in the UK.
Mr C Sandor v Bright HR Ltd: 2402386/2024
Source: gov.uk (2025-07-29)

Employment Tribunal decision.

Read the full decision in Mr C Sandor v Bright HR Ltd: 2402386/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/66c309032e8f04b086cdf38b/Mr_C_Sandor_v_Bright_HR_Limited_-_2402386_2024.pdf).

Read the full decision in Mr C Sandor v Bright HR Ltd: 2402386/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/688245fd6a7ea0e1ce1d363d/Mr_C_Sandor_v_Bright_HR_Ltd_-_2402386_2024_-_Judgment.pdf).
The Accidental Business Coach
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 Accidental Business Coach 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 Accidental Business Coach recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- 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.
Child and Working Tax Credits: Provisional Awards - December 2024
Source: gov.uk (2025-02-28)

These statistics are a snapshot of the overall caseload of people receiving Working Tax Credits and/or Child Tax Credits.

These statistics focus on the number of families benefiting from Child Tax Credit (CTC) and/or Working Tax Credit (WTC) in England, Scotland, Wales and Northern Ireland at 1 December 2024. This publication presents a breakdown of families by their profile position, age and gender, type of family and family size as well as the number of children in benefiting families, broken down by age. It also includes statistics on families benefiting from each of the different elements of tax credits and provides information on the income used in calculating awards and the frequency of payments. This will be the final publication in this statistical series.
Floor 4 Room 4 Studio, 11 Welbeck Street, London, W1G 9XZ: LON/00BK/MDR/2024/0601
Source: gov.uk (2025-05-14)

Residential Property Tribunal Decision of Judge Pittaway and Mr Ridgeway on 06 May 2025

Read the full decision in Floor 4 Room 4 Studio, 11 Welbeck Street, London, W1G 9XZ: LON/00BK/MDR/2024/0601 (https://assets.publishing.service.gov.uk/media/681ca7ab155568d3da1d2a75/250506__Floor_4__Room_4_Studio_-Decision___2_.pdf) Read Summary Reasons in Floor 4 Room 4 Studio, 11 Welbeck Street, London, W1G 9XZ: LON/00BK/MDR/2024/0601 (https://assets.publishing.service.gov.uk/media/681ca7e7275cb67b18d870c3/250506__Floor_4__Room_4_Studio__11_Welbeck_Street-Summary_Reasons__3_.pdf)
L3 0BE, United Utilities Water Limited: environmental permit issued - EPR/HP3131LX/V010
Source: gov.uk (2025-03-18)

View the permit issued for Liverpool Wastewater Treatment Works Sludge Treatment Installation, Liverpool 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: United Utilities Water Limited

Installation name: Liverpool Wastewater Treatment Works Sludge Treatment Installation

Permit number: EPR/HP3131LX
SEP Rail 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 SEP Rail 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 SEP Rail 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:

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.
260 Elgin Avenue, London W9 1JD   LON/00BK/LDC/2024/0104
Source: gov.uk (2025-03-13)

Residential Property Tribunal Decision of Judge M Jones and Mr A Fonka FCIEH
on Date 5 February 2025

Read the full decision in 260 Elgin Avenue, London W9 1JD LON/00BK/LDC/2024/0104 (https://assets.publishing.service.gov.uk/media/67c1af83750837d7604dbd11/20250205_Decision_260_Elgin_Avenue__M_Jones.pdf)
Mr D Zelenika-Zelentrovic v Clarity Bristol Ltd T/a Bluebird Care: 6002265/2023
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Mr D Zelenika-Zelentrovic v Clarity Bristol Ltd T/a Bluebird Care: 6002265/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67e2cc7c148bef6fa4cfdaf3/Mr_D_Zelenika-Zelentrovic_-vs-_CLARITY_BRISTOL_LTD_T.A___BLUEBIRD_CARE_-_6002265.2023_-_Judgment.pdf).

Read the full decision in Mr D Zelenika-Zelentrovic v Clarity Bristol Ltd T/a Bluebird Care: 6002265/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68d50a578c739d679fb1dd91/MR_D_ZELENIKA-ZELENTROVIC_-vs-_CLARITY_BRISTOL_LTD_T.A_BLUEBIRD_CARE_-_6002265.2023_-_Reasons.pdf).
G Smogorzewska v Lidl Great Britain Ltd: 8002132/2024
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in G Smogorzewska v Lidl Great Britain Ltd: 8002132/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/685a9d4072588f4188620742/G_Smogorzewska_v_Lidl_Great_Britain_Limited_-_8002132.2024__-_Judgment.pdf).
Mr J Reilly v Alun Griffiths (Contractors) Ltd and Others: 1403296/2022
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in Mr J Reilly v Alun Griffiths (Contractors) Ltd and Others: xx-xxxx-xxxx - Reconsideration (https://assets.publishing.service.gov.uk/media/67dae407dd55380604d70aaa/Mr_J._Reilly_-vs-_Alun_Griffiths__Contractors__Limited_and_2_others_-_xx-xxxx-xxxx_-_Amended_Judgment.pdf).
Sexual predator has prison sentence increased
Source: gov.uk (2025-06-18)

A sexual predator who posed as a 12-year-old to obtain explicit photos from children has  sentence increased following the Solicitor General’s intervention.

Joshua Wilson (26) from Bedworth, Warwickshire, had his sentence increased by one year and ten months after the case was referred to the Court of Appeal by the Solicitor General Lucy Rigby KC MP, under the Unduly Lenient Sentence scheme.

The Court heard that between May and September 2023, Wilson contacted two children on social media. He requested nude images and sent sexually explicit images of himself to one of them.

In October 2024, following his arrest and whilst on bail, Wilson contacted a nine-year-old girl on social media.

Posing as a 12-year-old boy, Wilson video called her and requested she show her genitals to him.

Wilson was also found to be in possession of numerous indecent images of children and had uploaded some onto an instant messaging service.

The Solicitor General Lucy Rigby KC MP said:

Joshua Wilson’s crimes were sickening. He sought to befriend and sexually exploit vulnerable children.

I welcome the Court of Appeal’s decision to increase his sentence following my intervention.

On 7 March 2025, Wilson was sentenced to four years imprisonment for three counts of making indecent photographs of children, one count of attempting to cause a child to watch a sexual act, one count of distributing indecent photographs of children, four counts of sexual communication with a child, one count of causing a child to watch a sexual act, and one count of causing or inciting a child under 13 to engage in sexual activity.

On 17 June 2025, Wilson’s sentence was increased to five years and 10 months after it was referred to the Court of Appeal under the Unduly Lenient Sentence scheme.
Mr G Buddry v First MTR Southwestern Trains Ltd: 3312714/2023
Source: gov.uk (2025-11-05)

Employment Tribunal decision.

Read the full decision in Mr G Buddry v First MTR Southwestern Trains Ltd: 3312714/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6908c388c0dc8f124841759f/Mr_G_Buddry_v_First_MTR_Southwestern_Trains_Limited_-3312714.2023-FMH_Judgment.pdf).
Mr O Balogun v GSC Management Services Ltd and Others: 6011544/2024
Source: gov.uk (2025-01-14)

Employment Tribunal decision.

Read the full decision in Mr O Balogun v GSC Management Services Ltd and Others: 6011544/2024 - Interim Relief (https://assets.publishing.service.gov.uk/media/6776ad274961c1185ea21b88/Mr_O_Balogun_v_GSC_Management_Services_Limited___Others_-_6011544-2024.pdf).
Complaints procedure
Source: gov.uk (2025-10-03)

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

Complaints, feedback and suggestions on consular services

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

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

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

Customer research

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

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

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

Passports

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

Visas

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

Or if you have a query, question or feedback on visas from (post name) please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration)

General complaints

For general complaints and enquiries, please email xxx@xxx.xx (mailto:xxx@xxx.xx)

We ask you to treat our staff with the same courtesy and respect that we are committed to serving you. We shall not deal with visitors who act aggressively or use offensive language.
British High Commission Nassau
Source: gov.uk (2025-09-05)

The British High Commission in Nassau maintains and develops relations between the UK and The Bahamas.

Find out more on our UK and The Bahamas news page (https://www.gov.uk/world/bahamas/news). You can also access UK government services while in The Bahamas (https://www.gov.uk/world/bahamas).

The British High Commission in Nassau does not provide consular services. For consular assistance, contact the British High Commission in Kingston (https://www.gov.uk/world/organisations/british-high-commission-jamaica).

If you’re travelling in The Bahamas, see The Bahamas travel advice (https://www.gov.uk/foreign-travel-advice/bahamas).

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/bahamas/british-high-commission-nassau)

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-citizenship).

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/bahamas/british-high-commission-nassau).

Other consular services

Notarial and documentary services

For legal reasons, we’re unable to carry out notarial acts in Commonwealth countries. This includes certifying documents as true copies of originals, administering oaths or taking affidavits. For these and other notarial acts you should contact a local notary (https://find-a-professional-service-abroad.service.csd.fcdo.gov.uk/find/lawyers?country=Bahamas).

Consular fees

The British High Commission in Nassau does not provide consular services at Post and all consular services are provided by the British High Commission Kingston.

The British High Commission in Kingston charge fees for some services. See the full list of consular fees in Kingston (https://www.gov.uk/government/publications/jamaica-and-the-bahamas-consular-fees).
Women in Finance Charter: Treasury Progress Update 2024
Source: gov.uk (2025-03-11)

HM Treasury published update on the progress we have made against our commitments as a signatory of the Women in Finance Charter.

In March 2016, HM Treasury signed up as a signatory for the Women in Finance Charter (WIFC). Since then, we have increased our female representation in senior management from 43% to 50% as of March 2024.

The Treasury is committed to building a department that reflects and understands the citizens we serve. Our people are drawn from a rich mix of backgrounds, skills and expertise. This enables us to draw on the widest possible evidence, experiences and perspectives in order to better understand and resolve problems, effectively advise our ministers, strengthen our policy making, and maintain robust corporate functions.

This document outlines the progress we have made against our targets and commitments to support the Women in Finance Charter. We outline our future priorities and the current support we offer women in the Treasury to thrive.
Ms A Krysik v Secretary of State for Justice: 3200716/2024
Source: gov.uk (2025-02-18)

Employment Tribunal decision.

Read the full decision in Ms A Krysik v Secretary of State for Justice: 3200716/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67a1d4a220c44f53c6da0bb2/A_Krysik_v_Secretary_of_State_for_Justice_-_3200716_2024_-_Judgment.pdf).
Region Security Guarding 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 Region Security Guarding 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 Region Security Guarding 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:

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.
SPE13325 - Equivalence: determining whether goods are equivalent
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).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

To be equivalent the free circulation goods must:
- share the same first 8 digits of the commodity code
- be of the same commercial quality, and
- have the same technical characteristics.
https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-speci... (https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods).

Equivalence should be sufficient to establish if goods are equivalent without the need for costly and time-consuming analysis of goods. However, trade or independent analysis should be provided for agricultural goods or bulk goods such as chemicals and oils. If there are any doubts that the goods are equivalent, samples for laboratory analysis should be taken. Further samples should be taken on a risk basis, at periodic intervals to confirm that the equivalence criteria continue to be met. Equivalence cannot be used where goods are subject to Anti-dumping duty (ADD).

(NI ONLY) Council Regulation (EU) 952/2013, Article 223; Commission Delegated Regulation (EU) 2015/2446, Article 169 and Annex 71.02; Commission Implementing Regulation (EU) 2015/2447, Article 268.

There may also be situations where the non-Union and Union goods are the same and could be mixed but other regulations prevent such mixing taking place. For example, third country dried milk powder and UK sourced dried milk powder, although identical, cannot be mixed because of health restrictions placed by DEFRA. Although these goods cannot be mixed or stored together, this should not be taken as an indication that the goods are not equivalent. In such cases, provided the other equivalence criteria are met, equivalence should only be refused if the non UK customer states that they are only prepared to accept the third country goods and not the UK equivalent or vice versa.

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Insolvency practitioner bulletin 8 (2025): Members Voluntary Liquidation (MVL) and Notices of Intended Dividends (NOIDs)
Source: gov.uk (2025-08-19)

This bulletin explains HMRC’s expectations for the proportionate and appropriate use of Notices of Intended Dividends (NOIDs) in Members Voluntary Liquidations (MVLs).

This bulletin explains HMRC’s expectations for the proportionate and appropriate use of Notices of Intended Dividends (NOIDs) in Members’ Voluntary Liquidations (MVLs).

It highlights the increase in NOIDs submissions following the end of MVL clearance, the challenges this increase has created for HMRC, and provides guidance to support efficient use of NOIDs in line with legislative requirements.
The Tax Administration Framework Review: Improving HMRC’s approach to dispute resolution
Source: gov.uk (2025-04-28)

The government is seeking views on options for simplifying, modernising and reforming HMRC's approach to dispute resolution.

The government is looking to improve HMRC’s approach to dispute resolution, by helping taxpayers identify and access the quickest and most appropriate method of dispute resolution for their circumstances.

This consultation is likely to be of interest to individuals, businesses and agents. It includes a proposal to simplify and align the approach for direct and indirect taxes.
Civil Service People Survey: 2024 results
Source: gov.uk (2025-05-06)

The results of the 2024 People Survey, which looks at civil servants' attitudes to and experience of working in government departments, are provided in this page.

The Civil Service conducts a people survey each year. The survey measures civil servants’ attitudes to and experience of working in government departments.

These are the results of the 2024 People Survey, which was open from 10 September 2024 to 8 October 2024.

We have also published a commentary to the data and quality and methodology information document, which covers:
- participating organisations
- how the questionnaires were developed
- employee engagement
- wellbeing indices
- publication including rounding to the nearest whole percentage
Working for British Embassy Paris
Source: gov.uk (2025-10-16)

Find out more about work opportunities at the British Embassy and the British consulates in France.

General information

The British Embassy is responsible for pursuing the United Kingdom’s foreign policy objectives in France and for the continuing diplomatic relationship between the two countries, as well as the protection of British nationals in France. To do this, we currently employ approx 270 staff across our network in France.

This page lists current opportunities for employment with the Embassy. Applicants who are not citizens of an EU country will have to provide proof of their legal right to reside and work in France.

Unsolicited applications / work experience

The embassy does not offer work experience opportunities.

We cannot reply to all unsolicited requests for work. Only candidates applying for a specific position and invited for an interview will be contacted.

Current work opportunities

If you are interested in a job opportunity at the British Embassy in Paris or one of the other UK delegations, DBT offices, other government departments or consulates in France, please visit the FCDO Local Staff vacancies website (https://fco.tal.net/vx/lang-en-GB/mobile-0/appcentre-1/brand-2/xf-7810a1ba3247/candidate)

To filter the search for current vacancies, use the “Country/Territory” field on the left of the page and select the country you wish to search.

The British Government is an inclusive and diversity-friendly employer. We value difference, promote equality and challenge discrimination, enhancing our organisational capability.

We welcome and encourage applications from people of all backgrounds. We do not discriminate on the basis of disability, race, colour, ethnicity, gender, religion, sexual orientation, age, veteran status or other category protected by law. We promote family-friendly flexible working opportunities, where operational and security needs allow.

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.

We also publish job opportunities on Linkedin (https://fr.linkedin.com/company/british-embassy-paris), on Facebook (http://www.facebook.com/ukinfrance) and X (http://www.twitter.com/UKinFrance)
VAT: reliefs for disabled and older people enquiries
Source: gov.uk (2025-05-14)

Contact HMRC for information about VAT reliefs available for disabled and older people.

Online

Individuals: send an enquiry about VAT reliefs for disabled and older people (https://online.hmrc.gov.uk/shortforms/form/CHYVATIndEnq) Charities: send an enquiry about VAT reliefs for disabled and older people (https://online.hmrc.gov.uk/shortforms/form/CHYVATChaEnq) Businesses: send an enquiry about VAT reliefs for disabled and older people (https://online.hmrc.gov.uk/shortforms/form/CHYVATBusEnq)

Phone

Call HMRC for information about VAT reliefs available for disabled and older people.

If your call is not urgent, you can find out information in:
- the official HMRC app (https://www.gov.uk/government/publications/the-official-hmrc-app)
- your personal tax account or business tax account using HMRC online services (https://www.gov.uk/log-in-register-hmrc-online-services)
Telephone: xx-xxxx-xxxx

Opening times: Monday to Friday, 8.30am to 5.30pm. 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 information about VAT reliefs available for disabled and older people.

You do not need to include a street name or PO box when writing to this address.

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

Charities, Savings and International 2HM Revenue and CustomsBX9 1BUUnited Kingdom

Related content

Guidance
- VAT relief for disabled people (https://www.gov.uk/financial-help-disabled/vat-relief)
- VAT on mobility aids (https://www.gov.uk/tax-on-shopping/mobility-aids)
HMRC contacts
- VAT: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries)
Emergency department: weekly bulletins for 2025
Source: gov.uk (2025-12-04)

The number of people going to emergency departments each day, with results published every week under the syndromic surveillance system.

The Emergency Department Syndromic Surveillance System (EDSSS) monitors the patient attendances each day, and what symptoms patients have, in a network of emergency departments across England and Northern Ireland.

Weekly bulletins are also available for:
- 2024 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2024)
- 2023 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2023)
- 2022 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2022)
- 2021 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2021)
- 2020 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2020)
- 2019 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2019)
- 2018 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2018)
- 2017 (https://www.gov.uk/government/publications/emergency-department-bulletin)
- 2016 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2016)
- 2015 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2015)
- 2014 (https://www.gov.uk/government/publications/emergency-department-weekly-bulletins-for-2014)
SR2015 No 15: WEEE authorised treatment facility (ATF) excluding ozone-depleting substances
Source: gov.uk (2025-11-06)

Standard rules to operate a WEEE authorised treatment facility excluding ozone depleting substances.

These standard rules allow you to operate a waste electrical and electronic equipment (WEEE) ATF at a specified location. The total quantity of waste you can accept at your site under these rules must be less than 25,000 tonnes a year.

The rules do not permit you to treat WEEE that contain ozone depleting substances – you can accept them for storage only.

You can apply for this standard rules permit if:
- your activity meets the rules set out in the permit
- you can manage the potential risks as set out in the generic risk assessment
Apply online

The Environment Agency is testing a new online service for permit applications in England. You can sign up to use the new service and give feedback (https://www.smartsurvey.co.uk/s/permissionsignup/).
People Survey: privacy information notice
Source: gov.uk (2025-09-19)

This notice is provided in accordance with data protection legislation which incorporates the UK General Data Protection Regulations (UK GDPR).

In line with the General Data Protection Regulation (GDPR), which came into force in May 2018, these documents set out how and why we collect data in the People Survey, how your data is used, and your rights.

You can find out more about the People Survey by visitingThe Civil Service People Survey Hub (https://www.gov.uk/government/collections/civil-service-people-survey-hub)
CAPI07350 - CAP import licences: returning paper licences
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.

Certified faxed paper licences must be returned to the importer or their representative.

They should then arrange for them to be dealt with as described in CAPI07200.

The licence must not be returned to any unauthorised person.
Miss L Foley v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3304199/2023
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in Miss L Foley v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3304199/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67d2f0bafb8db2176d5e97f6/Miss_L_Foley__v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other__-_3304199-2023__-_Judgment.pdf).