theodi/ndl-core-corpus huggingface dataset:
Post-16 National Insurance contributions (NICs) grant
Source: gov.uk (2025-09-16)

Guidance for institutions delivering post-16 education on the National Insurance contributions (NICs) grant for financial year 2025 to 2026.

This guidance is for:
- maintained school and academy sixth forms
- 16 to 19 academies
- 16 to 19 schools
- sixth-form colleges
- general further education colleges
- designated institutions (including the new designated institutions that form part of higher education provider group structures)
- local authorities
We are making approximately £155 million available in financial year 2025 to 2026 to support institutions with the increase to employers’ National Insurance contributions arising from their post-16 education from April 2025.

Additional funding for pre-16 provision will be allocated through the National Insurance contributions (NICs) grant (https://www.gov.uk/government/publications/national-insurance-contributions-nics-grant-and-early-years-national-insurance-contributions-ey-nics-grant-for-2025-to-2026).

Funding for high needs settings is being allocated via the core schools budget grant (CSBG) 2025 to 2026 (https://www.gov.uk/government/publications/core-schools-budget-grant-csbg-2025-to-2026-for-special-schools-and-alternative-provision).

Methodology

This document sets out the methodology for the post-16 NICs grant. This includes guidance on how we will allocate funding for financial year 2025 to 2026 for eligible institutions. There are 3 components to the post-16 NICs grant:
- 16 to 19
- non 16 to 19 funded students and apprentices (in eligible settings)
- local authority centrally employed teachers (CETs) and centrally employed support staff
Settings will only receive the components that apply to their situation. The components are based on the most current data DfE holds to calculate the share of the grant.

Conditions of grant

We have published the conditions of grant

Allocations and payment

We have published the allocations.

We will make one payment to cover the 2025 to 2026 financial year.

Local authorities and maintained school sixth forms and 16 to 19 schools, all colleges and designated institutions will receive payment in September 2025.

Academy sixth forms and 16 to 19 academies will receive payment in October 2025.
Mr G Mohan v Lanes Group plc: 2304141/2023 and 2304011/2023
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in Mr G Mohan v Lanes Group plc: 2304141/2023 and 2304011/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/667c105797ea0c79abfe4ca5/Mr_G_Mohan_v_Lanes_Group_plc_2301414-2023_Reconsideration_28-Feb-24.docx.pdf).

Read the full decision in Mr G Mohan v Lanes Group plc: 2304011/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67ee6770632d0f88e8248c83/Mr_G_Mohan_v_Lanes_Group_Plc_2304011-2023_Judgment.pdf).

Read the full decision in Mr G Mohan v Lanes Group plc: 2304011/2023 - Reasons (https://assets.publishing.service.gov.uk/media/685a8c3a41d77db4f68eb112/Mr_G_Mohan_v_Lanes_Group_Plc_2304011-2023_Written_Reasons.pdf).
Ripley Town Council
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 Ripley Town Council 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 Ripley Town Council 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.
Significant water management issues: river basin management plans
Source: gov.uk (2025-11-20)

We want your views on significant management issues that affect our waters. Your responses will help shape the way we manage the water environment.

The current river basin management plans (https://www.gov.uk/guidance/river-basin-management-plans-updated-2022) were published in October 2022. The plans must be reviewed and updated every 6 years.

The second consultation on updating the plans is this ‘significant water management issues’ consultation. We are seeking your views on the challenges our waters face.

By responding to this consultation you will be helping to shape the management of the water environment. The information gathered through this consultation will help us update the current river basin management plans.

We will also use your responses to help us consider how some of the current approaches to the management of water in England will need to change in response to a changing climate.

We carry out strategic environmental assessments during the update of the river basin management plans. These consider environmental risks and opportunities and develop a plan that delivers better environmental outcomes. There is a strategic environmental assessment scoping report for each river basin district (https://www.gov.uk/government/publications/strategic-environmental-assessment-of-river-basin-management-plans-scoping-reports). This consultation also allows you to provide feedback on these reports.
Product Recall: Black Diamond Recon LT Avalanche Transceiver (2502-0148)
Source: gov.uk (2025-03-05)

Product Recall for Black Diamond Recon LT Avalanche Transceiver presenting a risk of injuries.

Summary

Product: Black Diamond Recon LT Avalanche Transceiver

Hazard: The product presents a risk of injuries as in some cases the metal contact of the product’s switch mechanism may corrode.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The product presents a risk of injuries as in some cases the metal contact of the product’s switch mechanism may corrode. If this occurs, the device could malfunction or turn off. If this occurred during an avalanche, the malfunction could hinder rescue efforts, leading to injury or death.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The product has been recalled from end users. Owners of Black Diamond Recon LT avalanche transceivers should immediately stop using the product and visit the Black Diamond website for further information: 2025 Black Diamond Recon LT Recall. (https://www.blackdiamondequipment.com/en_EU/content/2025-recon-lt-recall/)

Additional information

PSD case number: 2502-0148

Notified by: Office for Product Safety and Standards
Agent Update: Issue 132
Source: gov.uk (2025-06-24)

Get guidance from HMRC if you're a tax agent or an adviser

Agent updates give guidance and news for tax agents and advisers.

If you would like to know when all future editions of the agent update are published, sign up to receive email reminders (https://subscriptions.hmrc.gov.uk/).

Older updates are on the National Archive website (https://webarchive.nationalarchives.gov.uk/ukgwa/20240103081638/https:/www.gov.uk/government/collections/agent-update)
The Oaklands Primary School
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 The Oaklands Primary School recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
UK Anti-Corruption Champion visits British Virgin Islands
Source: gov.uk (2025-09-22)

Baroness Hodge is visiting the BVI to assess progress on financial transparency

Efforts to increase the UK’s security and resilience to illicit finance and money laundering are at the top of the agenda this week, as the UK’s Anti-Corruption Champion, Baroness Margaret Hodge, visits the British Virgin Islands to assess progress in implementing commitments on beneficial ownership registers.

Speaking ahead of her meetings with government officials and financial and legal sector representatives, scheduled for 23 and 24 September, Baroness Hodge said:

The UK is committed to transparency and the international fight against illicit finance. Public beneficial ownership registers are an essential tool that help us all follow the money so that we can expose corruption and money laundering.

In today’s global context, secret corporate structures are not just used to launder money. They are also used to undermine democracies, fund conflicts, and engage in human rights abuses and terrorism. So transparency is vital for us all and we share responsibility for ensuring we promote it.

This visit is an opportunity to engage constructively with leaders and stakeholders in the British Virgin Islands to better understand the challenges they perceive in implementing beneficial ownership registers.

I look forward to open, collaborative discussions that support our common goal of strengthening financial transparency.

In November 2024, the British Virgin Islands joined the other UK Overseas Territories in committing to implement beneficial ownership registers with legitimate interest access by June 2025, as part of the UK’s efforts to enhance corporate transparency. While commitments have been made, concerns remain about the pace of progress towards implementing registers that meet the UK’s minimum requirements.

During her visit, Baroness Hodge will assess the progress and challenges in implementing transparent registers in the BVI. She will make recommendations on the required next steps to the UK’s Minister of State for the Overseas Territories, Stephen Doughty, who oversees the UK’s engagement with BVI on matters including governance and transparency.

Minister Doughty will consider Baroness Hodge’s findings following the visit.

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
Metro Bank Plc
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Metro Bank Plc recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
IHTM04261 - Savings of individuals domiciled in Channel Islands or Isle of Man - transfers before 6 April 2025
Source: gov.uk (2025-04-07)


Until 6 April 2025, IHTA84/S6 (3) provided that certain savings or securities under Government sponsored schemes were excluded property (IHTM04251 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04251)) if the person (IHTM04052 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04052)) beneficially entitled (IHTM04031 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04031)) to them was domiciled (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)) in the Channel Islands or the Isle of Man.

The securities eligible for this exclusion from the tax charge were:

War Savings Certificates

National Savings Certificates, including Ulster Savings Certificates; but not National Savings Income Bonds

Premium Savings Bonds

Deposits with National Savings Bank or with a Trustee Savings Bank

Savings under any certified contractual savings scheme within S326 of the Taxes Act 1988 (commonly known as Save As You Earn or SAYE scheme).

Other points to note are:

the exclusion applied not only to securities that were owned by a domiciled Islander absolutely but also to any settled securities in which they had a qualifying beneficial interest in possession (IHTM16062 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm16062)),

the exclusion did not extend to settled securities held on relevant property trusts (IHTM42161 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm42161)),

the relevant domicile was that of the transferor (and not the transferee) of the securities, at the time of the transfer, which must have been before 6 April 2025,

by reason of IHTA84/S267 (2) the deemed domicile (IHTM13024 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13024)) provisions did not apply. So the transferor's domicile has to be determined under general law.
St James’ CofE Primary School: 4 April 2025
Source: gov.uk (2025-04-03)

The schools adjudicator’s admission variation decision about St James’ CofE Primary School.

Decision reference: VAR2548 and VAR2554

Type of decision: variation to admission arrangements – approved

School type: voluntary aided

School phase: primary

Local authority: Worcestershire County Council

Admission authority: governing board
DGC Security 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 DGC Security 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 DGC Security 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:

We also pledge the following:

Promoting the Armed Forces: Through our website, linked in, social media platforms. Employment support to members of the Armed Forces Community: Education: As an approved ELCAS supplier we aim to provide a range of courses to the armed forces that support vetrans with qualifications in civi street. From First Aid, a range of SIA, teaching, personal license, taxi driver qualification.

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.
Trade remedies notices: anti-dumping duty on organic coated steel products from China
Source: gov.uk (2025-07-16)

Trade remedies notices published by the Secretary of State for Business and Trade relating to the anti-dumping duty on organic coated steel products from China.

The anti-dumping duty on organic coated steel products from China was imposed by the EU on behalf of the UK and the other member states. The Secretary of State for International Trade transitioned the anti-dumping duty to continue applying in the UK after the transition period.

A transition review of the anti-dumping duty was initiated on 15 April 2024. The Trade Remedies Authority made recommendations on 16 July 2025.

The Secretary of State for Business and Trade has accepted a recommendation made by the Trade Remedies Authority, and is giving effect to that recommendation, under regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 so that the anti-dumping measure on organic coated steel products is extended.
Aid to Gaza: E3 foreign ministers' statement, 23 April 2025
Source: gov.uk (2025-04-22)

Joint statement on behalf of the Foreign Ministers of France, Germany and the UK on more than 50 days of Israel's block on aid to Gaza

Israel has now fully blocked the entry of humanitarian aid into Gaza for over fifty days. Essential supplies are either no longer available or quickly running out. Palestinian civilians - including one million children – face an acute risk of starvation, epidemic disease and death. This must end. We urge Israel to immediately re-start a rapid and unimpeded flow of humanitarian aid to Gaza in order to meet the needs of all civilians. During the last ceasefire, the UN and INGO system was able to deliver aid at scale. The Israeli decision to block aid from entering Gaza is intolerable. Minister Katz’s recent comments politicising humanitarian aid and Israeli plans to remain in Gaza after the war are unacceptable - they harm prospects for peace. Humanitarian aid must never be used as a political tool and Palestinian territory must not be reduced nor subjected to any demographic change. Israel is bound under international law to allow the unhindered passage of humanitarian aid.

Humanitarians must be able to deliver aid to those who need it most, independent of parties to the conflict and in accordance with their humanitarian principles. Israel must ensure unhindered access for the UN and humanitarian organisations to operate safely across Gaza. Hamas must not divert aid for their own financial gain or use civilian infrastructure for military purposes.

We reiterate our outrage at recent strikes by Israeli forces on humanitarian personnel, infrastructure, premises and healthcare facilities. Israel must do much more to protect the civilian population, infrastructure and humanitarian workers. This includes restoring deconfliction systems, allowing humanitarian workers free movement within Gaza. And Israel must prevent harm to medical personnel and premises in the course of their military operations. They must allow the urgent healthcare needs of the population to be met, while allowing the sick and wounded to temporarily leave the Gaza Strip to receive treatment.

Crucially, we urge all parties to return to a ceasefire. We continue to call on Hamas for the immediate release of all the remaining hostages, who are enduring terrible suffering. We must all work towards the implementation of a two-state solution, which is the only way to bring long-lasting peace and security to both Israelis and Palestinians and ensure long-term stability in the region.
Acceler8 Training
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 Acceler8 Training 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 Acceler8 Training 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.
Atlas Green 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 Atlas Green 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 Atlas Green 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.
How to get an agent code for Corporation Tax or Self Assessment
Source: gov.uk (2025-09-14)

If you’re an agent, find out how to get an agent code for the Corporation Tax or Self Assessment online services for agents.

You’ll need an agent code to enrol each of these services onto your HMRC online services account and access the services to transact.

To get a code for either Corporation Tax or Self Assessment, you need to apply for one in writing. These services are not linked, you need to apply for an agent code for each tax service.

Your application to access our services will be measured against HMRC Standard for Agents (https://www.gov.uk/government/publications/hmrc-the-standard-for-agents).

What you’ll need

In your application, you’ll need to include:
- your full name
- your trading name (if different)
- the address that your activities are carried out from (this cannot be a PO box address)
- your telephone number
- your email address
- your supervisor for the purposes of Money Laundering Regulations 2017
- your anti-money laundering supervision registration number (https://www.gov.uk/guidance/money-laundering-regulations-accountancy-service-provider-registration) if HMRC is your anti-money laundering supervisor
- other documentary evidence confirming supervision of your accountancy services if you are supervised elsewhere for anti-money laundering purposes, for example by a professional body — check with your supervisor if you are uncertain what evidence to provide (HMRC will not register you as an agent until you provide this evidence)
- your National Insurance number
- your Self Assessment Unique Taxpayer Reference (UTR) (you must provide this if you are a director with a UTR, a sole trader or a partner)
- your partnership UTR, limited liability partnership UTR or company UTR (if applicable)
- your company registration number (if applicable)
- your VAT registration number (if applicable)
- your employer PAYE reference (if applicable)
- details of which taxes you plan to deal with (for example, Self Assessment)
If your business has multiple partners or directors, you’ll also need to include all of their:
- full names
- National Insurance numbers
- Self Assessment UTRs
Your application will be rejected if you do not provide all of this information or if HMRC is not reasonably satisfied with the information you have provided.

Where to send it

Post your agent code application to:

Agent Compliance TeamHM Revenue and CustomsBX9 2BGUnited Kingdom

HMRC will tell you within 40 working days of receiving your application whether it has been successful.

If you lose your agent code, you should write to the Agent Compliance Team.

What happens next

You can check when you can expect a reply from HMRC (https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc).

When you’ve got your agent code

Once you’ve got your agent code through the post, sign into HMRC online services to enrol the tax service you want onto your account (https://www.gov.uk/guidance/how-to-enrol-a-tax-service-onto-your-hmrc-online-services-account).
National Health Service (Expenditure on Service Integration) Directions
Source: gov.uk (2025-03-31)

Directions to NHS England for the financial years 2023 to 2024, 2024 to 2025 and 2025 to 2026 relating to expenditure on service integration.

These documents set out the Secretary of State for Health and Social Care’s directions to NHS England relating to expenditure on service integration for the following financial years:
- 2023 to 2024
- 2024 to 2025
- 2025 to 2026
These directions are in exercise of powers conferred by sections 223B(6) and 223B(7A) of the National Health Service Act 2006 (https://www.legislation.gov.uk/ukpga/2006/41/contents).

They include requirements for NHS England to ringfence a sum of money for the financial years stated above for purposes relating to service integration.

This funding will be used in line with the:
- Better Care Fund policy framework 2025 to 2026 (https://www.gov.uk/government/publications/better-care-fund-policy-framework-2025-to-2026)
- Better Care Fund planning requirements for 2025 to 2026 (https://www.england.nhs.uk/publication/better-care-fund-planning-requirements-2025-26/) published by NHS England
- 2025 to 2026 priorities and operational planning guidance (https://www.england.nhs.uk/publication/2025-26-priorities-and-operational-planning-guidance/) published by NHS England
The directions should be read alongside these 3 documents.
CG68425 - Intellectual Property Rights: image rights: licensing arrangements
Source: gov.uk (2025-11-17)


A transaction in which “image rights” are alleged to have been transferred to an image rights company (IRC) may take the form of a licensing arrangement, rather than an outright assignment.

The grant of a licence may, depending on the circumstances, represent a part disposal of an asset within Section 21(2)(b) TCGA1992 CG12730 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12730) in relation to the licensor, if the creation of the licence represents an interest or right in or over the asset. Alternatively the grant of a licence may be a deemed disposal within Section 22 TCGA CG12980 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12980).

Certain types of licence are specifically referred to in CGT legislation as assets - for example, Section 275(h) and (j) TCGA, which deal with the location of assets for CGT purposes CG12400 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12400).

You should consider carefully the nature of the licensing arrangement between the parties in order to identify the nature of the asset over which rights have been granted.
Sector-based Work Academy Programmes (SWAPs) Management Information
Source: gov.uk (2025-10-30)

Management information on SWAPs starts and employment outcomes since April 2021.

This data presents Department for Work and Pensions (DWP) Management Information on Sector-based Work Academy Programmes (SWAPs) from 1 April 2021.

Further releases of this information will be published quarterly.
CH259150 - How to do a compliance check: using inspection powers: cashing up: limitations on powers
Source: gov.uk (2025-12-05)


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

Where the inspection is reasonably required, see CH21620 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch21620), for the purpose of checking a person’s tax position, see CH21540 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch21540), you may enter that person’s business premises and:
- ask questions about the cashing up procedure
- remain on the premises to observe the cashing up procedure, including the recording of the Daily Gross Takings (DGT)
You do not have the power to require a customer to cash up at any time during your inspection, but you can inform the customer that:
- you wish to observe the cashing up process and,
where this is reasonable and proportionate (see CH21360 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch21360))
- you will remain on the premises until it has been completed
If you are carrying out an inspection at the end of the trading period and the customer indicates that they will not be cashing up, you should refer them to VAT Notice 727 Retail Schemes (https://www.gov.uk/government/publications/vat-notice-727-retail-schemes/vat-notice-727-retail-schemes) and the need to record their DGT.

You must not disrupt the customer’s business activities, and you cannot require them to cash up at any time during your inspection.

You cannot use Schedule 36 powers to inspect cash unless the cash is ’trading stock‘, for example if the customer is a currency exchanger or dealer in coins.
Dr Jo Farrar CB OBE
Source: gov.uk (2025-07-01)

Dr Jo Farrar CB OBE became the Permanent Secretary of the Ministry of Justice in July 2025.  Jo was previously the Chief Executive Officer at NHS Blood and Transplant, and before this she served as Second Permanent Secretary in the Ministry of Justice with a remit covering HM Prison and Probation Service, the Office of the Public Guardian, the Legal Aid Agency, and the Criminal Injuries Compensation Authority. Jo has a background in local government, having previously held the positions of Director General for Local Government and Public Services at MHCLG, and Chief Executive of Bath and North East Somerset Council. Prior to her career in local government, she worked in Civil Service roles at the Department for Work and Pensions, the Home Office and the Cabinet Office.

Dr Jo Farrar CB OBE became the Permanent Secretary of the Ministry of Justice in July 2025.

Jo was previously the Chief Executive Officer at NHS Blood and Transplant, and before this she served as Second Permanent Secretary in the Ministry of Justice with a remit covering HM Prison and Probation Service, the Office of the Public Guardian, the Legal Aid Agency, and the Criminal Injuries Compensation Authority.

Jo has a background in local government, having previously held the positions of Director General for Local Government and Public Services at MHCLG, and Chief Executive of Bath and North East Somerset Council.

Prior to her career in local government, she worked in Civil Service roles at the Department for Work and Pensions, the Home Office and the Cabinet Office.
A Hogg v Punchard Surveying Ltd: 6001494/2025
Source: gov.uk (2025-04-28)

Employment Tribunal decision.

Read the full decision in A Hogg v Punchard Surveying Ltd: 6001494/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68090b05e4d2b76ccfb5278c/Anya_Hogg_v_Punchard_Surveying_Ltd_6001494_2025.pdf).
Continual Edge 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 Continual Edge 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 Continual Edge 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
- 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.
Approved driving instructor (ADI) (England, Scotland and Wales)
Source: gov.uk (2025-08-13)

You must become an approved driving instructor (ADI) if you want to charge people for car driving lessons.

How much it costs

There are no fees payable to the Driver and Vehicle Standards Agency (DVSA) to start the qualifying process.

You will need to pay to take the qualifying tests and to register when you have qualified.

Eligibility

You have to:
- be 21 or older
- have had your full driving licence for at least 3 years
- have not been banned (disqualified) from driving in the last 4 years
Check if you can become an approved driving instructor (ADI) in Great Britain (https://www.gov.uk/become-a-driving-instructor).

What you need to apply

You must have a criminal record check to become a driving instructor (https://www.gov.uk/criminal-record-check-become-driving-instructor). You cannot use one you have already - you must get a new one.
Ms V Preston v Sapcote Parish Council: 6002158/2024
Source: gov.uk (2025-03-06)

Employment Tribunal decision.

Read the full decision in Ms V Preston v Sapcote Parish Council: 6002158/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67c6cbb0b0bb6528ee866d90/Ms_V_Preston_v_Sapcote_Parish_Council_6002158.2024_Judgment.pdf).
Late Payments - Tackling Poor Payment Practices: options assessment - RPC opinion (green-rated)
Source: gov.uk (2025-08-01)

Regulatory Policy Committee opinion of the Department for Business and Trade’s options assessment (OA) in respect of proposals that are the subject of a consultation

The OA considers seven policy proposals that form part of a package designed to address poor business-to-business payment behaviour, including late payment, long payment terms, disputed invoices, compensatory interest on invoices paid late, additional reporting of this by large businesses and penalties for those which pay late persistently, and unfair practices around retention payments in construction contracts.

A sufficient assessment of the rationale for intervention has been provided based on the continued prevalence of poor business-to-business payment behaviour despite previous interventions. This could be strengthened by including more discussion of the lessons from previous evaluations and post-implementation reviews. The assessment includes a suitable evaluation of the short list of options, although this should be expanded with external stakeholders, post-consultation, with greater monetisation. The SaMBA provided is sufficient. The assessment includes a good regulatory scorecard and monitoring and evaluation plan.

The RPC considers the OA (https://assets.publishing.service.gov.uk/media/68651dc1b24f7b12e1a07285/late-payments-primary-legislation-options-assessment.pdf) to be fit for purpose (green-rated).