theodi/ndl-core-corpus huggingface dataset:
Self Assessment: Self-employment (full) (SA103F)
Source: gov.uk (2025-04-05)

Use supplementary pages SA103F to record self-employment income on your SA100 Tax Return if your annual turnover was above the VAT threshold for the tax year.

If you’re self-employed, have more complex tax affairs and your annual business turnover was above the VAT threshold for the tax year, use the full version of the self-employment supplementary page when filing your SA100 tax return.

Related forms and guidance

HS204: Limit on Income Tax reliefs (https://www.gov.uk/government/publications/limit-on-income-tax-reliefs-hs204-self-assessment-helpsheet)

HS220: More than one business (https://www.gov.uk/government/publications/more-than-one-business-hs220-self-assessment-helpsheet)

HS222: How to calculate your taxable profits (https://www.gov.uk/government/publications/how-to-calculate-your-taxable-profits-hs222-self-assessment-helpsheet)

HS224: Farmers and market gardeners (https://www.gov.uk/government/publications/farmers-and-market-gardeners-hs224-self-assessment-helpsheet)

HS252: Capital allowances and balancing charges (https://www.gov.uk/government/publications/capital-allowances-and-balancing-charges-hs252-self-assessment-helpsheet)

HS229: Information from your accounts (https://www.gov.uk/government/publications/information-from-your-accounts-hs229-self-assessment-helpsheet)

HS232: Farm stock valuation (https://www.gov.uk/government/publications/farm-stock-valuation-hs232-self-assessment-helpsheet)

HS234: Averaging for creators of literary or artistic works (https://www.gov.uk/government/publications/averaging-for-creators-of-literary-or-artistic-works-hs234-self-assessment-helpsheet)

HS236: Qualifying care relief: Foster carers, adult placement carers, kinship carers and staying put carers (https://www.gov.uk/government/publications/qualifying-care-relief-foster-carers-adult-placement-carers-kinship-carers-and-staying-put-carers-hs236-self-assessment-helpsheet)
Company Names Tribunal decision: IntelI7 Ltd
Source: gov.uk (2025-11-06)

Decision for applicant Intel Corporation registration number 16335699, applicant successful.

Application number 5505

Applicant Intel Corporation objected to the name used by IntelI7 Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
Vink (Scotland) 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 Vink (Scotland) 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 Vink (Scotland) 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
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve 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.
Unregistered schools investigations: statistical commentaries
Source: gov.uk (2025-06-24)

Commentaries on unregistered schools investigations.

As part of a review of how we produce statistics (https://www.gov.uk/government/publications/review-of-ofsteds-statistical-publications), we plan to publish short commentaries that explore different aspects of our published data on unregistered schools investigations.
AI Airlock pilot cohort
Source: gov.uk (2025-02-28)

An overview of the five technologies selected for the AI Airlock pilot.

The AI Airlock pilot was open to applications from developers of medical devices that utilise AI, as defined by the UK Medical Devices Regulation 2002. The product manufacturer had to be a legal entity and must have the rights to market their product in the UK. They also have to commit to working with the AI Airlock for the duration of the pilot programme.
London Borough of Tower Hamlets: Ministerial response to Ministerial Envoys’ first report
Source: gov.uk (2025-07-09)

Letter from Baroness Taylor of Stevenage, Parliamentary Under-Secretary of State, in response to the Ministerial Envoys’ first report.

A copy of the letter from Baroness Taylor of Stevenage, Parliamentary Under-Secretary of State, to the Tower Hamlets Ministerial Envoys in response to their first report. The Minister notes the progress made in the intervention, but shares the Ministerial Envoys’ concerns that wholesale political and staff buy-in and involvement in the Council’s improvement journey is not yet in place. Ministers have not ruled out the possibility of further actions being taken in the future should the Council not make the necessary steps over the coming months to collaborate meaningfully with the Ministerial Envoys and to proactively drive its own improvement.
RFI 7326 - slaughtered male calves aged 0 or 1 month
Source: gov.uk (2025-04-01)

Request for the number of slaughtered male calves aged 0 or 1 month.

Request made under the Environmental Information Regulations 2004 (EIR) for the number of calves aged 0 month or 1 month slaughtered in slaughterhouse and on farm during the years 2022, 2023 and 2024. Request for the number of male calves killed in slaughterhouses with an age at death at up to, but not including, eight months during the years 2022, 2023 and 2024.
Dunmow Skips 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 Dunmow Skips 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 Dunmow Skips 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.
Radical Recruit CIC
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 Radical Recruit CIC 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 Radical Recruit CIC 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.
Cyber financial sanctions: list of asset-freeze targets
Source: gov.uk (2025-12-09)

UK financial sanctions are in place for persons, entities or bodies involved in certain cyber activity. This page contains the current list of designated targets.

The Cyber (Sanctions) (EU Exit) Regulations 2020 ensure sanctions aimed at furthering the prevention of certain cyber activity are implemented effectively after the UK leaves the EU.

Context

The Cyber (Sanctions) (EU Exit) Regulations 2020 put in place sanctions measures aimed at furthering the prevention of cyber activity which:
- undermines, or is intended to undermine, the integrity, prosperity or security of the UK or a country other than the UK
- directly or indirectly causes, or is intended to cause, economic loss to, or prejudice to the commercial interests of, those affected by the activity
- undermines, or is intended to undermine, the independence or effective functioning of an international organisation, or a non-governmental organisation or forum whose mandate or purposes relate to the governance of international sport or the internet
- otherwise affects a significant number of persons in an indiscriminate manner
Ransomware and Sanctions
- making or facilitating a ransomware payment risks exposing those involved to civil or criminal penalties where such payments are made to individuals or entities subject to financial sanctions, known as designated persons.
- OFSI, in partnership with other HM Government (HMG) organisations, has published guidance on sanctions and ransomware, which includes information on the impact of ransomware payments, cyber resilience, and HMG’s approach to enforcement. For more information, please see the guidance on ransomware and sanctions (https://www.gov.uk/government/publications/financial-sanctions-faqs).
UK regulations
- The Cyber (Sanctions) (EU Exit) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/597/contents/made)
- The Sanctions (EU Exit) (Miscellaneous Amendments) (No. 4) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/951/contents/made)
- The Cyber-Attacks (Asset-Freezing) Regulations 2019 (https://www.legislation.gov.uk/uksi/2019/956/contents/made)
EU Regulations (applicable prior to 11:00pm, 31 December 2020)

Council Regulation (EU) 2019/796 (https://www.legislation.gov.uk/eur/2019/796)

Find out more about UK cyber sanctions (https://www.gov.uk/government/collections/uk-cyber-sanctions)
Easy read: Pension Credit
Source: gov.uk (2025-05-01)

This easy read guide explains how you can get help from Pension Credit and how to claim it.

This easy read guide tells you:
- what Pension Credit is
- how to get help from Pension Credit
- how to claim Pension Credit
Easy read documents are designed to make information accessible to people with learning disabilities. If you do not need an easy read format, read the Pension Credit guidance (https://www.gov.uk/pension-credit).
Traffic Commissioners' annual reports
Source: gov.uk (2025-08-07)

Annual reports for the Traffic Commissioners.

Traffic Commissioners’ annual reports from 2011 to the present, reports prior to 2011 can be accessed on the National Archives website (http://webarchive.nationalarchives.gov.uk/20131101174645/https://www.gov.uk/government/publications/traffic-commissioners-annual-reports).

The Traffic Commissioners’ annual reports provide information on aspects of the judicial, regulatory and administrative roles of the Traffic Commissioners.
Ms A Watt v North Lanarkshire Council: 4102641/2017
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Ms A Watt v North Lanarkshire Council: 4102641/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/682c322d010c5c28d1c7e80b/Ms_A_Watt_v_North_Lanarkshire_Council_-_4102641.2017_-_Judgment.pdf).
LV1: Cattle grid
Source: gov.uk (2025-02-03)

Find out about eligibility and requirements for the cattle grid item.

This item is part of Higher Tier Capital Grants 2025. You must read the Capital Grants 2025 guidance (https://www.gov.uk/government/publications/higher-tier-capital-grants-2025) to understand the rules and how to apply. If you’re applying for this item as part of a Countryside Stewardship Higher Tier (CSHT) application, you must read the CSHT applicant’s guide (https://www.gov.uk/government/publications/countryside-stewardship-higher-tier-csht) to understand the rules and how to apply.

How much you’ll be paid

£2,878.80 per item.

How this item benefits the environment

Introducing new ways to control the movement of grazing cattle helps with the management of priority habitats and enhances the landscape.

Where you can use this item

You can use this item with the agreement of Natural England to either:
- introduce a new management regime
- make a substantial change in grazing management
You cannot use this item to place cattle grids on:
- public highways
- public rights of way
What you must do to use this item

You must:
- agree a specification for the works with Natural England in year 1 of your agreement
- complete the works according to the agreed specification and timescale
You should discuss and agree requirements that are specific to your site with your Natural England adviser.

Evidence you must keep

You must keep and provide with your claim:
- photographs of the completed work
- specification of the agreed works
You must also keep and provide on request:
- consents or permissions connected with the work
- receipted invoices or bank statements where a receipted invoice is unavailable
- photographs of the location where the cattle grid is planned
Read the record keeping and site visit requirements in the Agreement holder’s guide: Capital Grants, Higher Tier capital grants and Protection and Infrastructure grants (https://www.gov.uk/government/publications/agreement-holders-guide-capital-grants-higher-tier-capital-grants-and-protection-and-infrastructure-grants-2025) for more information.

If you’re applying for this item as part of a Countryside Stewardship Higher Tier (CSHT) application, read the record keeping and site visit requirements in the CSHT agreement holder’s guide (https://www.gov.uk/government/publications/countryside-stewardship-higher-tier-csht).
El Salvador: Information for victims of rape and sexual assault
Source: gov.uk (2025-10-20)

Information for victims of rape and sexual assault in El Salvador

This information is provided to help British nationals overseas make decisions about whether and how to seek medical advice and attention; report to local police; and engage with foreign legal authorities following a rape or other form of sexual assault overseas.

For information on support available in the UK, see rape and sexual assault: returning to the UK (https://www.gov.uk/government/publications/rape-and-sexual-assault-abroad-returning-to-the-uk).
Miss S Begum v Costain Engineering & Construction Ltd: 6000532/2023
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Miss S Begum v Costain Engineering & Construction Ltd: 6000532/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67e2a052148bef6fa4cfdab6/Miss_S_Begum_-v-_Costain_Engineering_Construction_Limited_-_6000532.2023_-_Judgment.pdf).
Worker and Temporary Worker priority service request form
Source: gov.uk (2025-07-02)

This form is to be used by all Worker and Temporary Worker sponsors who want to request prioritising an eligible request type.

The form should be completed in its entirety and electronically where possible. If you have any issues filling in the form, please contact xxx@xxx.xx (mailto:xxx@xxx.xx).

We are aware this publication may have accessibility issues. We are reviewing it so that we can fix these. Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy)
Complain about HMRC online services
Source: gov.uk (2025-05-14)

Complain to HMRC about their digital and online services.

Online

If you have sign in details

Use one of the following online forms if you want to complain as:
- an individual (https://www.tax.service.gov.uk/digital-forms/form/make-a-complaint-online/draft/guide)
- a business (https://www.tax.service.gov.uk/digital-forms/form/make-a-business-complaint-online/draft/guide)
If you do not have sign in details

Use one of the following online forms if you want to complain as:
- an individual (https://www.tax.service.gov.uk/shortforms/form/OSC_Individual)
- a business (https://www.tax.service.gov.uk/shortforms/form/OSC_Organisation)
Complain about HMRC online services if you’re an agent (https://www.tax.service.gov.uk/shortforms/form/OSC_Agent)

HMRC will only email you with confidential information if you’ve given them your written agreement for them to do so.

Get help with HMRC online services

The best way to get help using HMRC online services is to either:
- select the ‘Get help with this page’ link, if it’s shown on the bottom of the page you need help with
- contact the online services helpdesk (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-services-helpdesk)
Post

Write to this address to complain about HMRC’s online services.

HMRC Digital ServicesComplaints UnitS1755NewcastleNE98 1ZZUnited Kingdom

There is a different way to report tax fraud (https://www.gov.uk/report-tax-fraud).

Related content

Guidance
- Complain about HMRC (https://www.gov.uk/complain-about-hmrc)
- Complain about serious misconduct by HMRC staff (https://www.gov.uk/guidance/complain-about-serious-misconduct-by-hm-revenue-and-customs-staff)
HMRC contacts
- Make a complaint about HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/complain-about-hmrc)
Enteric virus unit (EVU): reference services
Source: gov.uk (2025-06-11)

EVU provides reference services for enteroviruses, noroviruses and rotaviruses, as well as support for detection of enteric adenoviruses, astroviruses and sapoviruses when diagnostic assays are not provided by NHS or regional public health laboratories.

About enteric virus unit (EVU)

The primary function of the EVU is to characterise non-polio enteroviruses, rotaviruses and noroviruses, to support national surveillance programmes and investigations of significant outbreaks.

EVU can perform detection assays for specific enteric viruses, but only when detection assays are not offered by NHS and regional UKHSA public health laboratories.

Characterisation assays are based on molecular genotyping by sequencing technologies.

Comprehensive sequence databases of characterised enterovirus, norovirus and rotavirus strains, including geographical and temporal distributions and the genetic diversity of co-circulating strains, has been established in collaboration with the bioinformatics team.

EVU collaborates with other UKHSA departments, NHS and academic institutions in the surveillance and study of enteric virus infections, associated outbreaks and the diseases they cause.

EVU works closely with the World Health Organization (WHO) (http://www.who.int/en/) UK polio service which undertakes the isolation and characterisation of poliovirus strains.

EVU also collaborates with the Medicines and Healthcare products Regulatory Agency and the WHO on the laboratory aspects of the worldwide poliovirus eradication campaign.

Services available

Detection methods and virus characterisation using molecular methods are available for:
- astroviruses
- enteroviruses
- enteric adenoviruses
- noroviruses
- rotaviruses
- sapoviruses
EVU guidance and forms
- VRD manual (https://www.gov.uk/government/publications/virus-reference-department-vrd-user-manual)
- Enteric virus and polio investigation referral form (E1) (https://www.gov.uk/government/publications/enteric-virus-and-polio-investigation-referral-form)
- Gastroenteritis outbreak investigation request form (E6) (https://www.gov.uk/government/publications/gastroenteritis-outbreak-investigation-request-form)
- Infant rotavirus immunisation surveillance laboratory request form (https://www.gov.uk/government/publications/rotavirus-infant-immunisation-surveillance-laboratory-form)
Contact EVU

Enteric virus unit (EVU)

UK Health Security Agency61 Colindale AvenueLondon NW9 5EQ

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

Telephone (direct line) xx-xxxx-xxxx

DX address DX address UKHSA Colindale VRD: DX 6530006
13 Iveagh Close Hackney London E9 7BW: LON/00AM/F77/2024/0618
Source: gov.uk (2025-01-23)

Residential Property Tribunal Decision of Mr N Martindale FRICS on 26th November 2024

Read the full decision in 13 Iveagh Close Hackney London E9 7BW: LON/00AM/F77/2024/618 (https://assets.publishing.service.gov.uk/media/6788df0f69b9b76c761d04a5/Iveagh_Close_13__Hackney_E4_7BW_FORM.pdf). Read the summary reasons in 13 Iveagh Close Hackney London E9 7BW: LON/00AM/F77/2024/618 (https://assets.publishing.service.gov.uk/media/6788df2cd0561c11b91d04a8/Iveagh_Close_13__Hackney_E4_7BW_Reasons.pdf).
94 Clarence Street, Southall, Middlesex, UB2 5BW: LON/00AJ/F77/2024/0623
Source: gov.uk (2025-03-04)

Residential Property Tribunal Decision of Mr A. Parkinson MRICS on 22 January 2025

Read the full decision in 94 Clarence Street, Southall, Middlesex, UB2 5BW: LON/00 AJ/F77/2024/0623 (https://assets.publishing.service.gov.uk/media/6792931a23c34b0ef8fad636/Decision_Form_94_Calrence_Street_UB2_5BW.pdf). Read the summary reasons in 94 Clarence Street, Southall, Middlesex, UB2 5BW: LON/00 AJ/F77/2024/0623 (https://assets.publishing.service.gov.uk/media/6792932f23c34b0ef8fad637/Summary_Reasons_94_Clarence_Street_UB2_5BW.pdf).
Seafarers' Earnings Deduction (Self Assessment helpsheet HS205)
Source: gov.uk (2025-04-05)

Find out if you qualify for the Seafarers' Earnings Deduction.

This guide helps you decide if you qualify for the Seafarers’ Earnings Deduction. If you do, it allows you to work out the eligible period and the deduction you need to make. It covers work on ships (https://www.gov.uk/guidance/seafarers-earnings-deduction-tax-relief-if-you-work-on-a-ship), but not other offshore installations.
Teacher misconduct panel outcome: Miss Donna Haslam
Source: gov.uk (2025-04-08)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Miss Donna Haslam

Teacher reference number: 2362095

Teacher’s date of birth: 04 April 1984

Location teacher worked: Essex, East of England

Date of professional conduct panel: 20 to 21 March 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Miss Donna Haslam, formerly employed in Essex, East of England.
Change of His Majesty’s Ambassador to Luxembourg: Joanne Olivier
Source: gov.uk (2025-01-13)

Ms Joanne Olivier has been appointed His Majesty’s Ambassador to the Grand Duchy of Luxembourg in succession to Ms Fleur Thomas.

Ms Joanne Olivier has been appointed His Majesty’s Ambassador to the Grand Duchy of Luxembourg in succession to Ms Fleur Thomas. Ms Olivier will take up her appointment during April 2025.

Curriculum vitae

Full name: Joanne Elizabeth Olivier

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.
Government response to the OEP report: Environmental Improvement Plan progress from 2023 to 2024
Source: gov.uk (2025-10-19)

Government response to the Office for Environmental Protection (OEP) January 2025 report on progress in improving England’s natural environment from April 2023 to March 2024.

The Office for Environmental Protection (OEP) published its Progress in improving the natural environment in England 2023 to 2024 (https://www.theoep.org.uk/sites/default/files/reports-files/Progress%20in%20improving%20the%20natural%20environment%20in%20England%202023-2024.pdf) in January 2025 under section 28 of the Environment Act 2021.

The Environment Act requires the government to respond to each OEP progress report. This response sets out how we are addressing the OEP’s recommendations on improving progress towards environmental targets and the goals in the Environmental Improvement Plan.
Catterick Training Area firing and activity forecast
Source: gov.uk (2025-11-18)

Annual firing schedule for Battle Hill, Bellerby, Feldom and Wathgill Ranges.

Public access to the ranges is permitted on specified tarmac roads, public footpaths and bridleways only when no red flags or red lights are displayed, and outside the scheduled firing times. Public access is governed by the Catterick Training Area byelaws (https://www.gov.uk/government/publications/north-yorkshire-byelaws).

Do not enter the danger area when the range is in use, this is a danger to life. If ‘red flags’ or lights are hoisted, regardless of the timings, do not enter the training area. Learn more about accessing MOD training areas safely (https://www.gov.uk/guidance/safe-access).

Related links

UK military firing times for all ranges (https://www.gov.uk/government/collections/firing-notice) Public access to military areas (https://www.gov.uk/guidance/public-access-to-military-areas)
Product Safety Report: Baby Toy Series Baby Puzzle Bus sold via Amazon (2501-0176)
Source: gov.uk (2025-07-24)

Product Safety Report for Baby Toy Series Baby Puzzle Bus sold via Amazon presenting a serious risk of choking.

Summary

Product: Baby Toy Series Baby Puzzle Bus

Hazard: The product presents a serious risk of choking as the blue bar on the side of the bus is detachable at one end, which released the plastic red ring, the green square and the blue triangle before the full force of the tension test could be applied.

Corrective action: The product has been destroyed. The listing has been removed by the online marketplace (Amazon).

Product information

Hazard

The product presents a serious risk of choking as the blue bar on the side of the bus is detachable at one end, which released the plastic red ring, the green square and the blue triangle before the full force of the tension test could be applied.

These detached parts all fit entirely inside of a small parts cylinder, meaning that if a child could swallow any of the components and choke.

The product does not meet the requirements of the Toys (Safety) Regulations 2011.

Corrective action

The product has been destroyed. The listing has been removed by the online marketplace (Amazon).

Additional information

PSD case number: 2501-0176

Notified by: Local Authority Trading Standards
NTW Solutions
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 NTW Solutions 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 NTW Solutions 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.
Ms C Gray v North Lanarkshire Council: 4102550/2017
Source: gov.uk (2025-05-30)

Employment Tribunal decision.

Read the full decision in Ms C Gray v North Lanarkshire Council: 4102550/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/682c52c638753e5f0ce8ecc9/Ms_C_Gray_v_North_Lanarkshire_Council_-_4102550.2017_-_Judgment.pdf).
D Jackson v British Airways plc: 3302464/2024
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in D Jackson v British Airways plc: 3302464/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67addac3a1d2c59f9ba29aaf/Daron_Jackson_-_v_-_British_Airways_Plc_-_3302464-2024_-_Judgment.pdf).
Miss D Hogarty v T Jegajeevan: 3309029/2022
Source: gov.uk (2025-09-03)

Employment Tribunal decision.

Read the full decision in Miss D Hogarty v T Jegajeevan: 3309029/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/68b5a3fd3f3e5483efdba888/Miss_D_Hogarty_v_Thanureka_Jegajeevan__-_3309029.2022-Strike_out_Judgment.pdf).
GAAR Advisory Panel opinion of 29 October 2024: Reward through creation of an obligation to make pension payments to employees and the transfer of that obligation to another employee in exchange for payment
Source: gov.uk (2025-02-17)

Use the GAAR Advisory Panel opinion to help you recognise when arrangements may be abusive tax arrangements.

Use this opinion together with the General Anti-Abuse Rule (GAAR) (https://www.gov.uk/government/publications/tax-avoidance-general-anti-abuse-rules) guidance to help you recognise when arrangements may be abusive tax arrangements.

This opinion covers employee reward arrangements involving the creation and subsequent sale of pension obligations to another employee with the consideration for taking on each obligation being discharged by payment to the other employee.

The GAAR Advisory Panel opinion is that:
- entering into the tax arrangements is not a reasonable course of action in relation to the relevant tax provisions
- carrying out of the tax arrangements is not a reasonable course of action in relation to the relevant tax provisions
Neil Hornby appointed Interim Chief Executive of the Rural Payments Agency
Source: gov.uk (2025-06-19)

Neil Hornby will lead the agency as the recruitment process for a permanent Chief Executive continues

The Rural Payments Agency (RPA) has appointed Neil Hornby as its interim Chief Executive Officer.

Neil’s term began on 9 June 2025. The appointment follows former RPA Chief Executive Paul Caldwell’s decision to step down and retire from the Civil Service earlier this year. The recruitment process for a permanent Chief Executive is currently underway.

Neil brings extensive experience to the position, having previously served as Chief Executive of the Centre for Environment, Fisheries and Aquaculture Science (Cefas), as well as in senior government roles working on marine and fisheries, nuclear energy, flood risk management, soils and animal health.

Neil Hornby, Interim Chief Executive of the Rural Payments Agency, said:

I am delighted to join the Rural Payments Agency at such an important time for British agriculture.

I look forward to working with our dedicated team to provide a great service to farmers, landowners and rural communities across the country.

Furthermore, Adrian Belton has been appointed as Chair of the Agency Management Board. The board provides leadership to the RPA, advising on strategy and ensuring high standards of corporate governance are maintained. Adrian brings a wealth of expertise to the role, having previously served as Chief Executive of the Food and Environment Research Agency (FERA) for six years.

Adrian Belton, Chair of the Agency Management Board said:

I’m excited to begin my role as Chair of the AMB, where I’ll focus on strategically supporting the RPA in the years ahead.
Ministry Protective 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 Ministry Protective 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 Ministry Protective 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
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.
N Brearley v Razors Edge Group Ltd T/a James Roberts Beauty: 6008159/2025
Source: gov.uk (2025-09-30)

Employment Tribunal decision.

Read the full decision in N Brearley v Razors Edge Group Ltd T/a James Roberts Beauty: 6008159/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68d678919cb44667f7a1ceb8/N_Brearley_v_Razors_Edge_Group_Limited_trading_as_James_Roberts_Beauty_-_6008159_2025_-_Judgment.pdf).
John Marshall
Source: gov.uk (2025-11-26)

John Marshall is His Majesty’s Ambassador to the Republic of Côte d’Ivoire, High Commissioner (non-resident) to the Togolese Republic and Ambassador-designate (non-resident) to the Republic of Benin. He took up his appointment in June 2025. Prior to this, he was Ambassador to the Republic of Guinea (2023 to 2025), and to the Grand Duchy of Luxembourg (2016 to 2021). He was also Ambassador to Senegal and non-resident Ambassador to Cabo Verde and Guinea-Bissau from May 2011 to July 2015. John Marshall joined the Foreign and Commonwealth Office in 1988. He has also previously served in Tokyo, Kuala Lumpur and Addis Ababa.

John Marshall is His Majesty’s Ambassador to the Republic of Côte d’Ivoire, High Commissioner (non-resident) to the Togolese Republic and Ambassador-designate (non-resident) to the Republic of Benin. He took up his appointment in June 2025.

Prior to this, he was Ambassador to the Republic of Guinea (2023 to 2025), and to the Grand Duchy of Luxembourg (2016 to 2021). He was also Ambassador to Senegal and non-resident Ambassador to Cabo Verde and Guinea-Bissau from May 2011 to July 2015.

John Marshall joined the Foreign and Commonwealth Office in 1988. He has also previously served in Tokyo, Kuala Lumpur and Addis Ababa.
Adult social care (ASC) workforce and work-related quality of life
Source: gov.uk (2025-02-26)

Survey results on how working conditions, capacity, learning and development, and working relationships affect work-related quality of life in adult social care.

The ASC Workforce Survey 2023 to 2024 was designed to collect information on a wide range of workforce conditions and how they affect work-related quality of life. Insights and evidence of this kind will be vital in supporting policy development to deliver the government’s ambitions to support the adult social care workforce. These include implementing the first fair pay agreement (FPA) for adult social care, enhancing skills and building towards a national care service.

The survey will help the government and employers to:
- understand how best to recruit and retain staff
- build capacity
- improve working conditions
- develop future policy and guidance
The survey was conducted by Ipsos in association with Skills for Care and the University of Kent and ran from August to October 2023. Over 7,000 responses were collected from a diverse range of workers. Gathering these insights has only been possible with the help of partner organisations from across the sector, and as a result of the positive engagement by individual workers who took the time to complete it.

This page contains the main report and technical report, which set out the questions asked and findings in full, along with the detailed methodology and how the survey findings will be used. Detailed data tables can be accessed via the Ipsos website (https://www.ipsos.com/en-uk/dhsc-publish-results-survey-work-related-quality-life-and-wellbeing-adult-social-care-workforce).
COM50010 - Claims/reliefs: loss and non-trading deficits carry-back: how COTAX treats carry-backs
Source: gov.uk (2025-08-26)


COTAX treats a carry-back of trade losses or non-trading deficits as if it were a payment made on an effective date of payment (EDP). It does not treat it as a reduction in the charge.

Subject to some limitations, it calculates the EDP and computes interest accordingly, taking account of the rules in:
- S87A(6) Taxes Management Act (TMA) 1970
- 87A(4A) TMA 1970
- S826(7A) Income and Corporation Taxes Act (ICTA) 1988
- S826(7C) ICTA 1988
- S87A(7) TMA 1970
- S826(7AA) TMA 1970
See COM50020 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50020), COM50030 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50030), COM50040 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50040), COM50050 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50050), COM153020 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com153020) and COM153030 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com153030) for more information.

Postings following a loss carry-back

COTAX handles the interest provisions of loss and non-trading deficit carry-backs as follows:
- it calculates the tax effect of the carry-back (‘LOS’ posting in function VPPD (View Payment and Posting Details))
- treats the tax effect of the carry-back as a payment made on the date on which the carry-back is effective for interest purposes, records this date as the effective date of payment (EDP) and applies it to the ‘LOS’ posting
- reconciles the Accounting Period (AP) record by debiting to it an amendment or self assessment charge (‘SAM’ or ‘SAA’ in Function VPPD) equal to the amended charge plus the amount of the ‘LOS’ posting. The ‘SAM’ or ‘SAA’ figure is equal to the original charge before the carry-back was allowed
COTAX carries out the processing in the following order. It:
- calculates the CT liability without the loss relief
- compares that liability with the amount of CT due in the amendment or self assessment
- records the difference as a ‘LOS’ posting
- calculates the amended assessment amount ‘SAA’, or the self assessment amount ‘SAM’ by adding the amount of the ‘LOS’ posting to the actual amount of tax due on the amendment or the assessment
See example COM50014 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50014), illustrates this.

Every amendment you subsequently make to the assessment results in the reversal of those postings and the calculation of new ones.

In calculating the new postings, COTAX does not take account of any earlier postings, repayments, or versions of the assessment.

Because of this, COTAX sometimes miscalculates the ‘LOS’ posting unless you intervene.

Although COTAX does, with your assistance, get the amount of the ‘LOS’ posting right, there are still occasions when it can not cope with the interest consequences.

See:
- COM50011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50011) for a list of functions to use in particular situations
- COM50012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50012) for legislation applying to this subject
Ms T Little v Consortium Trust: 6009977/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Ms T Little v Consortium Trust: 6009977/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6847e7644d039a010411f129/Ms_Tamsin_Little_v_Consortium_Trust_6009977.2024_FMH_Reserved_Judgment.pdf).