theodi/ndl-core-corpus huggingface dataset:
SPE15595 - Discharge of the customs warehousing procedure: First In – First Out (FIFO)
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Note: This manual is under review and is likely to be withdrawn.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).

Where goods have been entered under several declarations and it is not possible to differentiate between the goods, release from the warehousing procedures may be made on a 'first in - first out' basis.

First In-First Out allows the warehouse keeper to use the earliest entry against the earliest removal so that the discharge of duty liability is made on a 'first in-first out' basis. Approval of FIFO does not remove the normal obligations that have to be met by the warehouse keeper such as, ensuring that if common storage is used the trader doesn't obtain a duty advantage for the goods greater than they are entitled to and that if a tariff preference is claimed that the preference certificate is valid and appropriate to the goods removed. See SPE15460 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15460) for further information on common storage.

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.
Transformation for veterans
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 Transformation for veterans 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 Transformation for veterans 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:

-We believe in helping to make a difference to the lives of veterans and their loved ones wherever possible

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.
IHTM27161 - Foreign property: Double Taxation Conventions: introduction
Source: gov.uk (2025-04-07)


Double Taxation Conventions are agreements negotiated between two fiscal authorities. Their main purpose is to provide relief to taxpayers from having to pay full tax in both countries at the same time, on the same property, on the same occasion of charge. They do this in a structured way, as set out in each individual Convention. Another purpose of a Convention is to provide rules for when the two countries should exchange information. (IHTM27163 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27163)).

IHTA84/S158 gives the UK government authority to enter into a Double Taxation Convention with the government of any territory outside the United Kingdom in relation to UK Inheritance Tax and a foreign equivalent.

The UK currently has agreed Conventions under IHTA84/S158 with the following countries:

Republic of Ireland

Netherlands

South Africa

Sweden

United States of America

Switzerland

France

India

Italy

Pakistan

Details of these are contained in the Inheritance Tax Double Taxation Conventions.

For more information on the effect of long-term UK residence in respect of Double Taxation Conventions, please refer to IHTM47070 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47070).

Whenever you encounter a case where one of the above Convention countries are involved the terms of the relevant Convention must be considered and applied.
Seed Sourcing Grant: funded projects
Source: gov.uk (2025-11-24)

Find out about the projects that are helping to increase the quality, quantity and diversity of seed stands and seed orchards.

Funded projects include: establishing new seed orchards for species such as wild service tree, wych elm and beech, registering indigenous seed stands across regions including Cheshire and south-west England and improving the productivity of existing stands.

The projects cover a wide range of native broadleaf and alternative conifer species, helping to increase the quality, quantity and diversity of seed stands and orchards on the Register of UK Basic Material.

Find out more about the successful Seed Sourcing Grant projects for 2025 (https://www.gov.uk/government/publications/seed-sourcing-grant-funded-projects/successful-projects-2025).
Cyfamod y Gymdeithas Sifil: Rhaglen Bregusrwydd Cynllun Preswylio’n Sefydlog yr UE (EUSS)
Source: gov.uk (2025-07-17)

Trosoli data a thryloywder i bontio rhaniadau digidol dinasyddion bregus.

Gan fod Cynllun Preswylio’n Sefydlog yr UE wedi’i ddylunio ar sail digidol yn gyntaf, roedd yn creu heriau i ddinasyddion o’r UE sy’n agored i niwed yn y Deyrnas Unedig, gan gynnwys y rhai sy’n wynebu rhwystrau iaith, allgáu digidol, problemau iechyd meddwl a digartrefedd. Roedd y materion hyn yn rhwystro pobl rhag gwneud cais am statws sefydlog a sicrhau statws sefydlog yn y Deyrnas Unedig. Er bod llawer o sefydliadau’r gymdeithas sifil (CSOs) mewn sefyllfa unigryw i gyrraedd a chefnogi’r unigolion hyn, doedd ganddyn nhw mo’r data cywir i weithio arno.

Mewn ymateb, lansiodd y llywodraeth raglen grant ar gyfer CSOs i wella’r broses o gasglu, a rhannu data ac i wella’i dryloywder. Roedd hyn yn caniatáu gwell dulliau rhannu data rhwng y llywodraeth a derbynwyr y grantiau ar gyfer asesiadau uniongyrchol, gan sefydlu safonau tryloywder, a chynnig cefnogaeth i sefydliadau llai ym maes cydymffurfio â rheolaeth data. Roedd y data a gasglwyd oddi wrth y gymdeithas sifil yn llywio newidiadau mewn polisi ac allgymorth, gan wella’r ddealltwriaeth o anghenion a chaniatáu atebion cydweithredol, wedi’u seilio ar dystiolaeth.

Dyrannwyd dros £32.5 miliwn yn llwyddiannus i fwy na 70 o sefydliadau’r gymdeithas sifil, gan eu galluogi i roi cymorth hanfodol i fwy na 500,000 o ddinasyddion bregus na fydden nhw wedi gwneud cais i’r cynllun fel arall. Helpodd y fenter hanfodol yma unigolion i ddeall y cynllun, llenwi ceisiadau, a chael mynediad at wasanaethau cyfreithiol neu wasanaethau cyfieithu.

Helpodd y grantiau hefyd bedwar sefydliad cenedlaethol (un yr un yng Nghymru, Lloegr, yr Alban a Gogledd Iwerddon) a nifer o sefydliadau rhanbarthol, gan sicrhau mynediad at wasanaethau ledled y Deyrnas Unedig. Un enghraifft yw Citizens Advice Scotland, gyda 1,000 o gynghorwyr mewn 200 o leoliadau allgymorth yn rhoi cyngor ar Gynllun Preswylio’n Sefydlog yr UE (EUSS), gan gynnwys budd-daliadau, tai, a chymorth ynglŷn â dyledion, gan wella lles cymunedol.

Mae’r camau nesaf yn cynnwys cymhwyso’r model yma at gynlluniau yn y dyfodol ac olrhain effeithiau hirdymor ar wydnwch cymunedol.
Vehicle operator licence applications: guidance
Source: gov.uk (2025-08-28)

List of traffic areas, local newspaper advert template and convictions and cautions you will need to declare when applying for a vehicle operator licence.

When you apply for a vehicle operator licence, you will need to:
- get separate licences for each traffic area you have an operating centre in - check the list to find out which counties, boroughs and districts are covered by each traffic area
- declare any convictions and cautions people involved in your business have - check the list to see what has to be declared
- advertise in a local newspaper where you plan to keep your vehicles (heavy goods vehicle licences only) - your advert must use the wording in the template
Find out more about how to apply for a vehicle operator licence (https://www.gov.uk/apply-vehicle-operator-licence).
James Ford
Source: gov.uk (2025-07-02)

James Ford is Deputy Head of Mission at the UK Delegation to the Organization for Security and Co-operation in Europe (OSCE), based in Vienna. He took up his position in June 2025. James has served as a British diplomat since 2008, focussing on foreign policy and security issues across the wider European region. He has previously been posted to Moscow (2010-2013), to Ankara (2015-2019), to the European Union in Brussels (2019-2022), and to Stockholm covering the Nordic Baltic region (2022-2023). James studied Modern History at Oxford University and International Affairs at Sciences Po Paris.

James Ford is Deputy Head of Mission at the UK Delegation to the Organization for Security and Co-operation in Europe (OSCE), based in Vienna. He took up his position in June 2025.

James has served as a British diplomat since 2008, focussing on foreign policy and security issues across the wider European region. He has previously been posted to Moscow (2010-2013), to Ankara (2015-2019), to the European Union in Brussels (2019-2022), and to Stockholm covering the Nordic Baltic region (2022-2023).

James studied Modern History at Oxford University and International Affairs at Sciences Po Paris.
VATGPB1600 - Introduction: roles and responsibilities
Source: gov.uk (2025-03-14)


VAT: general enquiries

VAT: general enquiries deals with telephone and written enquiries from businesses about VAT matters. For example
- requests for copies of public notices
- routine enquiries concerning the VAT treatment of goods and services.
Contact details for VAT: general enquiries are available here (http://www.gov.uk/government/organisations/hm-revenue-customs/contact/vat-enquiries).

VAT Principles Policy Team

The team with overall responsibility for this manual is the VAT Principles Policy Team. This team is responsible for the VAT policies, litigation, guidance and stakeholder engagement where they affect all public bodies. Please note that the team does not advise on issues relating to individual businesses.

Unregistered Bodies (UBODS) Team

Unregistered bodies that are entitled to refunds under section 33 (see VATGPB4000 (https://www.gov.uk/hmrc-internal-manuals/vat-government-and-public-bodies/vatgpb4000)) make claims by sending a VAT 126 form (https://www.gov.uk/guidance/claim-a-vat-refund-as-an-organisation-not-registered-for-vat) to the UBODS Team in Shipley:

HM Revenue and CustomsHMRC Paymentrs VAT126BX9 1JZ

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

Tel: xx-xxxx-xxxx

The team liaises with the Public Bodies Unit of Expertise to verify these claims.

Public Bodies Unit of Expertise

Introduction

The Unit of Expertise (UoE) provides advice on VAT technical policy and operational practice as it applies to Local Authorities and other Government and public bodies.

The UoE maintains a telephone and e-mail helpdesk for HMRC compliance, policy and VAT written & telephone enquiry colleagues. The UoE previously published the monthly newsletter, 'PB Matters', covering indirect & direct tax issues covered by the Public Bodies Group.

The UoE works closely with the GABS Team and also external bodies representing town & parish councils such as:
- the National Association of Local Councils (NALC)
- the Society of Local Council Clerks(SLCC), and
- Action for Communities in Rural England (ACRE).
Contacting the UoE

HMRC colleagues should follow instructions on the departmental intranet for details of how to contact the Public Bodies UofE.

Public Bodies Group

Government departments and health authorities are dealt with by HMRC's Public Bodies Group. The larger government departments and health authorities have allocated Customer Compliance Managers (CCMs) who are the first point of contact for any HMRC issues.

Queries relating to government departments and health authorities without an allocated CCM should be directed to the Public Bodies Customer Coordinator Team whose contact details are:

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

Wealthy/Mid-sized Business ComplianceHM Revenue and CustomsS1256NewcastleNE98 1ZZ
British Embassy Caracas
Source: gov.uk (2025-12-02)

We maintain and develop relations between the UK and Venezuela. The British Embassy in Caracas provides services to British nationals in Venezuela.

We play an active role in strengthening political, economic and cultural links between Venezuela and the United Kingdom at all levels. Our work includes providing commercial, consular, visa and information services.

Find out more on our UK and Venezuela news page (https://www.gov.uk/world/venezuela/news).

We provide services to British nationals living and visiting Venezuela.

You can access UK government services while in Venezuela (https://www.gov.uk/world/venezuela).

If you’re travelling in Venezuela, see our Venezuela travel advice (https://www.gov.uk/foreign-travel-advice/venezuela).

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/venezuela/british-embassy-caracas)

Get an emergency travel document

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

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

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

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

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

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

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

Other consular services

Notarial and documentary services

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

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Education and outcomes pathways studies (EOPS)
Source: gov.uk (2025-09-25)

Information about EOPS, including data access and research reports.

The education and outcomes pathways studies (EOPS) are a suite of longitudinal studies commissioned by the Department for Education to build high-quality evidence on children’s development, learning and wellbeing.

EOPS includes 3 studies:
- early years, also known as Children of the 2020s (https://children2020s.ipsos.com/)
- primary, also known as Five to Twelve (https://fivetotwelve.org.uk/)
- secondary, also known as Growing up in the 2020s (https://growingup2020s.ipsos.com/)
The EOPS team also manages the longitudinal study of young people in England II (LSYPE2), also known as Our Future.

These studies follow children and young people over time, enabling researchers to explore how early experiences and education shape outcomes.

Data from EOPS early years is available to approved researchers through the Office for National Statistics Secure Research Service (ONS SRS) (https://ons.metadata.works/browser/dataset/1378704/0).

Data from LSYPE2 is available through the ONS SRS (https://ons.metadata.works/browser/dataset/1405106/0) and UK Data Service (https://beta.ukdataservice.ac.uk/datacatalogue/studies/study?id=9428).

For any queries, contact: xxx@xxx.xx (mailto:xxx@xxx.xx).
Product Recall: TheKiddoSpace Finger Painting Kit (12-, 25- and 36-Colour Editions) (2508-0181)
Source: gov.uk (2025-08-31)

Product Recall for TheKiddoSpace Finger Painting Kit presenting a serious chemical risk.

Summary

Product: TheKiddoSpace Finger Painting Kit (12-, 25- and 36-Colour Editions)

Hazard: The products present a serious chemical risk due to the presence of prohibited substances which can be harmful to health.

Corrective action: The products have been recalled from end users. Owners are advised to stop using the products immediately and keep them out of the reach of children.

Product information

Hazard

The product presents a serious chemical risk as it contains methanol, ethylene glycol, and 2-amino-2-methylpropanol, which are toxic. This may pose a risk to health if ingested while in use or when absorbed through the skin.

The product does not meet the requirements of the Toys (Safety) Regulations 2011 and the REACH Enforcement Regulations 2008.

Corrective action

Owners are advised to stop using the product immediately. The product has been recalled from end users. Consumers are advised to contact TheKiddoSpace via xxx@xxx.xx (mailto:xxx@xxx.xx) for a full refund or voucher of equal value.

For further information, please access the KiddoSpace website at the following link: https://thekiddospacestore.co.uk/pages/product-safety-recalls (https://thekiddospacestore.co.uk/pages/product-safety-recalls?srsltid=AfmBOop5ppQgX9xyirDLHeBAJvJQ_XUelvbr5a1uFXRdA2khGzWf1fur)

Additional information

PSD notification number: 2508-0181

Notified by: Office for Product Safety and Standards
Meningococcal disease: laboratory-confirmed cases in England 2024 to 2025
Source: gov.uk (2025-11-13)

Laboratory-confirmed cases of invasive meningococcal disease reported to the enhanced meningococcal surveillance programme in England.

The epidemiological year runs from 1 July to 30 June the following year.

Reports for the most recent epidemiological years are available at:

Meningococcal disease: laboratory-confirmed cases in England in 2023 to 2024 (https://www.gov.uk/government/publications/meningococcal-disease-laboratory-confirmed-cases-in-england-2023-to-2024)

Meningococcal disease: laboratory-confirmed cases in England in 2022 to 2023 (https://www.gov.uk/government/publications/meningococcal-disease-laboratory-confirmed-cases-in-england-in-2022-to-2023)

Meningococcal disease: laboratory-confirmed cases in England in 2021 to 2022 (https://www.gov.uk/government/publications/meningococcal-disease-laboratory-confirmed-cases-in-england-in-2021-to-2022)

Meningococcal disease: laboratory-confirmed cases in England in 2020 to 2021 (https://www.gov.uk/government/publications/meningococcal-disease-laboratory-confirmed-cases-in-england-in-2020-to-2021)

Earlier reports in this series were published by Public Health England at Meningococcal disease: guidance, data and analysis (https://www.gov.uk/government/collections/meningococcal-disease-guidance-data-and-analysis#epidemiology).
Data Ethics Framework
Source: gov.uk (2025-01-30)

The Data Ethics Framework guides appropriate and responsible data use in government and the wider public sector.

Description

The Data Ethics Framework guides appropriate and responsible data use in government and the wider public sector. It helps public servants understand ethical considerations, address these within their projects, and encourages responsible innovation.

This guidance is aimed at anyone working directly or indirectly with data in the public sector, including data practitioners (statisticians, analysts and data scientists), policymakers, operational staff and those helping produce data-informed insight.

Teams should work through the framework together throughout the process of planning, implementing, and evaluating a new project. Each part of the framework is designed to be regularly revisited throughout your project, especially when any changes are made to your data collection, storage, analysis or sharing processes.

Questions in each section will guide you through various ethical considerations in your project. Record your answers to create a data ethics assessment. The self-assessment scoring scale is designed to help you identify which aspects of your project need further work.

Read the Data Ethics Framework (https://www.gov.uk/government/publications/data-ethics-framework)
Grainger and Worrall 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 Grainger and Worrall 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 Grainger and Worrall 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
- 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.
RDRM20040 - Domicile: Introduction and Background: 'Deemed domicile' for Inheritance Tax purposes
Source: gov.uk (2025-04-08)


From 6 April 2025, the concept of domicile as a relevant connecting factor in the tax system has been replaced by a system based on tax residence. This guidance remains for reference purposes only.

This section is included as background. For detailed information about ‘deemed domicile’ and Inheritance Tax in general you should refer to the Inheritance Tax Manual.

From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000).

Deemed Domicile

It is possible for an individual to be ‘deemed’ to be domiciled in the UK for the purposes of Inheritance Tax only, while being domiciled at common law in a territory outside the UK. The rules are different depending on when the relevant time falls.

Relevant time prior to 6 April 2017

Deemed domicile in the UK can arise in two ways.

Section 267(1)(a) IHTA 1984 provides for the ‘3-year’ rule. This applies where the individual was domiciled in the UK on or after 10 December 1974 and at any time within the three calendar years before the relevant event.

Section 267(1)(b) IHTA 1984 is the basis of the ‘17 out of 20-year’ rule. For the rule to apply the individual must have been resident, for Income Tax purposes, in the UK on or after 10 December 1974 and in not less than seventeen out of the twenty years of assessment ending with the one in which the relevant event falls.

Relevant time from 6 April 2017 to 5 April 2025

Deemed domicile in the UK can now arise in three ways.

Section 267(1)(a) IHTA 1984 remains the same.

Section 267(1)(aa) provides that a formerly domiciled resident in the tax year in which the relevant time falls is deemed domicile. A formerly domiciled resident was born in the UK, with a UK domicile of origin and is Income Tax resident within the UK in the relevant year and one of the two years preceding the relevant year.

Section(1)(b) IHTA 1984 changes to a 15 out of 20-year rule. The individual must have been resident for Income Tax purposes for at least 15 of the 20 years preceding the relevant tax year. Additionally, the individual must have been Income Tax resident for at least 1 of the 4 years ending with the relevant tax year.

These rules usually apply both for transfers on death and lifetime transfers that are chargeable to Inheritance Tax when made. The only exception is for transfers on death where the deceased person’s domicile was Italy, France, India or Pakistan.

Sections 267(2) and 158(6) IHTA 1984 preclude the application of section 267(1) to the Double Taxation Conventions ‘with respect to duties on the estates of deceased persons’ between the UK and the countries referred to in paragraph above. These conventions were negotiated before 1975. More recent ones are not covered by this restriction.
IG Doors 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 IG Doors 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 IG Doors 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Graft Heating Solutions Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Graft Heating Solutions Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
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.
92 Brownedge Road, Lostock Hall, Preston, PR5 5AD : MAN/30UN/MNR/2024/0692
Source: gov.uk (2025-07-21)

Northern Region Tribunal Members Mr Wanderer and Mr Faulkner sitting on 10 April 2025

Read the full decision in 92 Brownedge Road, Lostock Hall, Preston, PR5 5AD : MAN/30UN/MNR/2024/0692 (https://assets.publishing.service.gov.uk/media/68584d84c9b3bb1663ab9071/92_Brownedge_Road__Lostock_Hall__Preston.pdf)
Chalk, Alex - Lord Chancellor and Secretary of State for Justice - ACOBA advice
Source: gov.uk (2025-02-03)

Advice to The Rt Hon Alex Chalk KC, former Lord Chancellor and the Secretary of State for Justice at the Ministry of Justice, on business appointments after leaving Crown service

Mr Chalk left his role at the Ministry of Justice in July 2024.

Partner in Global Disputes, Jones Day

Mr Chalk sought the Committee’s advice about taking up a role with Jones Day. The letter (https://draft-assets.publishing.service.gov.uk/media/67a3887908d82b458c553cc5/ACOBA_Advice_-_Alex_Chalk_-_Jones_Day.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in January 2025; and the appointment was taken up later that month. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/chalk-alex-lord-chancellor-and-secretary-of-state-for-justice-acoba-advice/advice-letter-alex-chalk-partner-global-disputes-jones-day?preview=8421584)
Mrs G Jeffries v Ark Data Centres Ltd: 1400620/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mrs G Jeffries v Ark Data Centres Ltd: 1400620/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/690b579188a98da87e292319/Mrs_G_Jeffries_V_Ark_Data_Centres_Limited_-_1400620.2024_-_Judgment.pdf).
Amends to legislation on vehicle removal, storage and disposal
Source: gov.uk (2025-05-29)

We are consulting on amendments to secondary legislation on the police removal, storage and disposal of vehicles.

This consultation sets out the government’s proposals to amend secondary legislation to reduce the disposal timeframes for seized vehicles. The objective is to allow the police to quickly dispose of vehicles which are used in an anti-social manner to deliver swift justice and prevent reoffending.

It is aimed at groups and individuals impacted, or representing the interests of those impacted, by the removal, storage and disposal vehicle recovery charges, including but not limited to:
- the public
- representatives of victims
- the police
- vehicle recovery operators and associated bodies
ENWI PUBLISHING 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 ENWI PUBLISHING 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 ENWI PUBLISHING LIMITED recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Independent Technical Review of Qualifications and Experience Requirements for the Provision of Spoken Language Interpreting
Source: gov.uk (2025-03-17)

This report, undertaken between March and September 2022, reviews the technical qualifications and experience requirements for spoken language interpreters deployed on Ministry of Justice assignments.

This review of standards and qualifications, undertaken between March and September 2022, provides technical evidence for the independent review commissioned by Lord Wolfson on spoken language qualification and experience requirements to support the effective delivery of Language Services across the MoJ.

The intended outcomes of the commissioned review are:

an independently defined qualifications framework based on the technical interpreting requirements of MoJ assignments.

a supporting ‘implementation strategy’ which captures the technical framework and suggests the means of practical application including: associated training needs/standards, operational and cost impacts and implementation recommendations (if required).
Impact evaluation framework for Lyme Bay fisheries management measures {MMO1414}
Source: gov.uk (2025-01-16)

This project seeks to collect baseline data and develop evaluation framework to be used for future evaluations in assessing the impacts of the Lyme Bay fisheries new management measures.

This project developed an impact evaluation framework and collected baseline data to assess the impacts of new fisheries management measures in Lyme Bay for Dover sole. Built on a process evaluation (MMO1406), we used results from the baseline data and counterfactual model to predict future situation without any management measure. The evidence provides a good understanding of the potential benefits of introducing the new management, and offers some insights on how such measures could lead to additional positive effects.
Make an accelerated possession claim for a property located wholly in Wales: Form N5B Wales
Source: gov.uk (2025-03-10)

Claim form for accelerated possession of a property located wholly in Wales. Use this form if notice was served on or after 1 December 2022.

Only use this form if notice was served on or after 1 December 2022. If notice was served before 1 December 2022, you will need to use a different form (https://www.gov.uk/government/collections/property-possession-forms#property-possession-claims-in-england-(and-wales-if-notice-was-served-before-1-december-2022)).

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Sierra Leone: Knowledge Base profile
Source: gov.uk (2025-08-29)

This document contains useful information about Sierra Leone which will assist His Majesty’s Passport Office staff process passport applications.

This document includes information about:
- names
- nationality
- legitimacy and parental responsibility
- adoption
- surrogacy
- gender recognition
- civil partnerships and marriage
- documents from Sierra Leone
WHYTELIGHT (SCOTLAND) 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 WHYTELIGHT (SCOTLAND) 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 WHYTELIGHT (SCOTLAND) LIMITED recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.