theodi/ndl-core-corpus huggingface dataset:
Northern Insight
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 Northern Insight 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 Northern Insight 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
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.
ILO Governing Body: UK Statement on the occupied Arab territories
Source: gov.uk (2025-03-14)

POL/5: UK Statement for the Enhanced programme of development cooperation for the occupied Arab territories. Delivered at the 353th ILO Governing Body in Geneva.

Thank you Chair

At each Governing Body meeting since the 7th of October, the UK has spoken of the horrors experienced by Palestinians and Israelis. The hostages have endured unimaginable suffering at the hands of Hamas and the Palestinian Islamic Jihad. For the people of Gaza who have lost lives, homes or loved ones, this conflict has been a living nightmare. We need all parties to uphold the ceasefire and ensure it leads to a sustainable peace and the reconstruction of Gaza.

We thank the Office for your update to the POL5 document and, as ever, I’d like to commend the ongoing actions of the ILO staff in the Occupied Palestinian Territories and the continued roll out and expansion of the ILO’s emergency response programme.

We remain deeply concerned about the continued, profound impact on the economy across the Occupied Palestinian Territories with GDP decreased by 26% in the OPTs and 82% in Gaza. There are significant job losses, but for those in work, conditions have significantly worsened with low wages, poor safety standards, and lack of social protection.

Since 7 October 2023, 200,000 permits for Palestinian workers in Israel have been revoked, further impacting the economy and contributing to rising poverty. We urge the government of Israel to reinstate these permits without delay.

Economic stability is squarely in the interest of both parties. The UK also calls on Israel to fully implement the 1994 Paris Protocol and to reduce barriers to trade, helping the Palestinian private sector to recover.

We also note with concern that the implementation of the Knesset legislation on UNRWA not only risks upending the humanitarian response, but threatens thousands of jobs across the OPT. We urge the government of Israel to work with international partners, including the UN, to ensure continuity of UNRWA’s operations; no other entity or UN Agency currently has the capacity or infrastructure to replace their mandate and experience.

Chair, the UK believes that economic development programmes are the key to enabling Palestinians to preserve their economy, encourage private investment and restart economic growth. So, we encourage the international community to continue to provide this. UK support to date includes agricultural productivity, private sector investment and facilitation between Palestinians and Israelis in water, energy, trade. It included £10m in financial aid and Technical Assistance to strengthen the PA’s ability to deliver services, maintain stability, and deliver reform.

To conclude, Chair, the UK supports the decision as amended by Oman on behalf of the Arab Group.

Thank you.
M Lamjafjaf v CBRE GWS: 3304267/2024
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in M Lamjafjaf v CBRE GWS: 3304267/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67d2df8b4a7430093f11e080/M_Lamjafjaf_v_CBRE_GWS_3304267_2024_Judgment.pdf).
Digital mental health technology
Source: gov.uk (2025-12-10)

The Wellcome Trust has funded a 3-year project focusing on effective regulation and evaluation of digital mental health technology.

The project will improve outcomes for people with mental health conditions by enabling access to safe and effective digital mental health technologies. This will be achieved by ensuring that digital mental health technologies are regulated through continuous evaluation to minimise risk.​

MHRA is leading this project in partnership with NICE, and working with many different industry, medical and public experts such as:
- lived experience (https://wellcome.org/news/why-science-needs-lived-experiences-mental-health-challenges) advisors
- patients and the public
- clinical experts
- academia
- industry experts
- UK and international policymakers
- regulatory bodies
- evaluation agencies
- charities
The results of this project will include various published guidance documents to make clear the regulation and evaluation of these technologies for patients, the public, healthcare professionals and developers.

Project newsletters
- Newsletter 4: November 2025 (https://content.govdelivery.com/accounts/UKMHRA/bulletins/3fc4a48)
- Newsletter 3: March 2025 (https://content.govdelivery.com/accounts/UKMHRA/bulletins/3d618d2)
- Newsletter 2: November 2024 (https://content.govdelivery.com/accounts/UKMHRA/bulletins/3c2ea6c)
- Newsletter 1: November 2023 (https://content.govdelivery.com/accounts/UKMHRA/bulletins/37c9a4b)
Guidance

Digital mental health technology: qualification and classification (https://www.gov.uk/government/publications/digital-mental-health-technology-qualification-and-classification)

Report on Adverse Event (AE) reporting in digital mental health technologies (DMHTs) and the development of updates to regulatory guidance (https://www.gov.uk/government/publications/report-on-adverse-event-ae-reporting-in-digital-mental-health-technologies-dmhts-and-the-development-of-updates-to-regulatory-guidance)

Published articles

Sage Journals Digital Health (https://journals.sagepub.com/doi/10.1177/20552076241293313), 4 November 2024 Considerations for regulation and evaluation of digital mental health technologies

The Lancet Digital Health (https://www.thelancet.com/journals/landig/article/PIIS2589-7500(24)00215-2/fulltext), 15 November 2024 Building robust, proportionate and timely approaches to the regulation and evaluation of digital mental health technologies

Toward a New Conceptual Framework for Digital Mental Health Technologies: Scoping Review (https://mental.jmir.org/2025/1/e63484), 19 February 2025

Webinar recordings

Review the recording of our webinar from Thursday 15 May 2025:

Subject Matter Expert project update webinar (https://youtu.be/4BxV-eNeK9U?feature=shared)
Winter & Simpson 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 Winter & Simpson 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 Winter & Simpson Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CTM40540 - Particular bodies: registered societies: relief for losses carried forward
Source: gov.uk (2025-09-17)


CTA10/S47

The losses of a registered society which are carried forward under CTA10/S45 may be relieved against the following items of income for the purposes of CTA10/S46 (trade-related interest and similar, see CTM04250 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm04520))
- interest brought into the computation of Corporation Tax profits as a trading loan relationship credit, and
- foreign investment income.
These sums must be income from investments which would have been taken into account as trading income but for the fact that they are charged under other Parts of CTA09.
Agricultural land loss relief (Self Assessment helpsheet HS251)
Source: gov.uk (2025-04-05)

Find out when you can claim additional loss relief, known as ‘agricultural relief’, if you have agricultural land included in your rental business.

This guide gives information to help you fill in the UK property pages in your Self Assessment tax return. It covers additional loss relief, which is available when your rental business includes land used for agricultural purposes.
Glasgow Street Aid
Source: gov.uk (2025-11-25)

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 Glasgow Street Aid 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 Glasgow Street Aid recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:
- Additional Leave For 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.
Visit the dedicated Analysis Function website
Source: gov.uk (2025-02-04)

Find information, news, and resources for all government analysts on our dedicated website

The Analysis Function is a network for all civil servants working in government analysis. There are around 17,000 government analysts working across all departments and agencies and from a wide range of professions and disciplines.

The best place to find out more about the Analysis Function is our dedicated website: AnalysisFunction.CivilService.gov.uk (https://analysisfunction.civilservice.gov.uk/). You can also:
- Sign up for our monthly AF Newsletter (https://public.govdelivery.com/accounts/UKONS/signup/43301)
- Connect with us on [LinkedIn at Gov Analysis Function]https://www.linkedin.com/company/gov-analysis-function/)
- Follow us on X @gov_analysis (https://twitter.com/gov_analysis) to join in the conversation or start a new one
- Be the first to find out about our events by following us on Eventbrite at Eventbrite/Government Analysis Function (https://www.eventbrite.co.uk/o/government-analysis-function-23454368303)
Flat K62 Du Cane Court, Balham High Road, London SW17 7JZ - LON/00BJ/MNR/2025/0650
Source: gov.uk (2025-05-14)

First-tier Tribunal – Property Chamber Decision of Mrs S Phillips MRICS Dated, 7th May 2025

Read Reasons in - Flat K62 Du Cane Court, Balham High Road, London SW17 7JZ - LON/00BJ/MNR/2025/0650 (https://assets.publishing.service.gov.uk/media/6821d64153add7d476d818cb/250507__-_Summary_Reasons_Flat_K62.pdf) Read Final Decision in - Flat K62 Du Cane Court, Balham High Road, London SW17 7JZ - LON/00BJ/MNR/2025/0650 (https://assets.publishing.service.gov.uk/media/6821d64aced319d02c9060e1/250507_-_Signed_Decision_Flat_K62.pdf)
CRYPTO49000 - Cryptoassets for businesses: The Cryptoasset Reporting Framework
Source: gov.uk (2025-11-10)


The Cryptoasset Reporting Framework (CARF) requires reporting cryptoasset service providers (RCASPs) to undertake due diligence and report transactional information on cryptoassets to HMRC annually.

From 1 January 2026, UK RCASPs are required to undertake due diligence on their customers. RCASPs are also required to report aggregate transactional data relating to their customers’ cryptoasset activity. The reporting obligation applies in relation to customers resident in the UK and customers resident in one of the countries in the list provided by HMRC.

UK cryptoasset exchanges and other cryptoasset service providers will need to evaluate whether they are required to report information under the CARF. This includes establishing:
- Whether they are a RCASP as defined by the CARF
- Whether they are under an obligation to report in the UK
Detailed technical guidance on the scope of the CARF, due diligence obligations, reporting obligations and penalties for non-compliance can be found in the International Exchange of Information Manual from IEIM800001 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim800001).

Business Customers of a RCASP

Businesses that undertake cryptoassets activity through cryptoasset services providers will be required to provide certain details to their service provider. If a business is an entity (for example, a corporation), rather than an individual (for example, a sole trader), the CARF also requires due diligence information relating to the controlling persons of that entity (IEIM8000400 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim8000400)). Failure to provide the required information to the cryptoasset service provider may result in a penalty. The cryptoasset service provider may also refuse to provide further services to the customer (IEIM8000600 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim8000600)).
Advanced Communication 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 Advanced Communication 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 Advanced Communication 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
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- UK Wounded, Injured And Sick
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.
Artificial Intelligence community
Source: gov.uk (2025-06-25)

The Artificial Intelligence community is for anyone with an interest in using artificial intelligence in government.

The cross-government artificial intelligence (AI) community exists to:
- share information about what other departments are doing in the field of AI
- enable people using AI tools in the workplace to share their experiences and best practices
- host talks on topics including AI ethics, security and emerging uses of AI technology, from speakers both inside and outside government
Who the community is for

You don’t have to be in an AI role to join, but you might want to join this community if you are interested in:
- how the AI field is developing
- learning about existing and emerging AI tools
- understanding how to use AI ethically and safely
Get involved

Please sign up using our form (https://www.us14.list-manage.com/subscribe?u=751cf84762295209ed8291813&id=db38e5da8d) or email xxx@xxx.xx (mailto:xxx@xxx.xx).

As a member of the AI community you will be able to:
- attend our monthly AI talks
- join the mailing list
- read and contribute to the monthly AI Community newsletter, which includes relevant news and events
- connect with colleagues from across the public sector in the AI Community KHub group (https://khub.net/group/ai-community)
Events

The community meets on a monthly basis on Teams.

Resources

You can use these resources to learn about using AI in government:
- a guide to using AI in the public sector (https://www.gov.uk/government/collections/artificial-intelligence-resources-for-the-public-sector)
- AI regulation: a pro-innovation approach - white paper (https://www.gov.uk/government/publications/ai-regulation-a-pro-innovation-approach)
- a blog about generative AI from the Chief Technology Officer for UK government (https://cddo.blog.gov.uk/2023/06/30/the-use-of-generative-ai-in-government/)
- AI Playbook for UK government (https://www.gov.uk/government/publications/ai-playbook-for-the-uk-government)
- first findings of GDS’s experiment with an AI chatbot on GOV.UK (https://insidegovuk.blog.gov.uk/2024/01/18/the-findings-of-our-first-generative-ai-experiment-gov-uk-chat/)
UK-Japan Financial Regulatory Forum: Joint Statements
Source: gov.uk (2025-08-15)

A collection of Joint Statements from the annual UK-Japan Financial Regulatory Forum which discusses bilateral cooperation on financial regulatory issues.

This is a collection of the Joint Statements from the annual UK-Japan Financial Regulatory Forum held between HM Treasury and the Japan Financial Services agency and representatives from their respective supervisory authorities. These documents are released following meetings between the UK and Japan financial regulatory authorities to discuss bilateral cooperation on financial regulatory issues. The Joint Statements are published to reflect the outcomes and shared commitments.
Mrs C Black v Hrafn Shetland Ltd: 4105555/2022
Source: gov.uk (2025-09-01)

Employment Tribunal decision.

Read the full decision in Mrs C Black v Hrafn Shetland Ltd: 4105555/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68af1a773a052c9c504c8ec2/4105555.2022_Mrs_C_Black_v._Hrafn_Shetland_Ltd_Rule_21_Default_Judgment.pdf).
The Space Exploration Advisory Committee (SEAC)
Source: gov.uk (2025-03-24)

The Space Exploration Advisory Committee is composed of UK-based experts across scientific and technical disciplines related to space exploration.

The Space Exploration Advisory Committee’s members are external to the UK Space Agency and are expected to represent the views of the community.

It advises the UK Space Agency on the UK’s Space Exploration programme, including participation in European Space Agency programmes and associated national activities, and any other related matters.

Find out more about the Space Exploration Advisory Committee’s members and their careers (https://space.blog.gov.uk/2025/02/28/meet-the-space-exploration-advisory-committee-seac/).

Committee

Early Career Researchers

Working Group (WG) Representatives
Mr A Essa v Abba Cars Warrington Ltd: 2403659/2024
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in Mr A Essa v Abba Cars Warrington Ltd: 2403659/2024 - Judgment (https://assets.publishing.service.gov.uk/media/685955da9d116ab6d9eca78a/Mr_A_Essa_v_Abba_Cars_Warrington_Limited_2403659_2024.pdf).
Adverse Weather and Health Plan
Source: gov.uk (2025-12-11)

The Adverse Weather and Health Plan aims to protect individuals and communities from the health effects of adverse weather and to build community resilience.

The Adverse Weather and Health Plan (AWHP) builds on existing measures taken by the UK government, its agencies, NHS England and local authorities. The AWHP outlines key areas where the public sector, independent sector, voluntary sector, health and social care organisations and local communities can work together to maintain and improve integrated arrangements for planning and response to deliver the best outcomes possible during adverse weather.

The AWHP brings together and builds on the previous Heatwave Plan for England (https://webarchive.nationalarchives.gov.uk/ukgwa/20230418214657/https://www.gov.uk/government/publications/heatwave-plan-for-england) and the Cold Weather Plan for England (https://webarchive.nationalarchives.gov.uk/ukgwa/20230418173952/https://www.gov.uk/government/publications/cold-weather-plan-cwp-for-england).

The AWHP is underpinned by:
- supporting evidence that underlines the activities and scientific evidence
- guidance and support materials
- the Weather-Health Alerts (heat and cold), developed in partnership with the Met Office
A joint statement (https://www.england.nhs.uk/publication/adverse-weather-and-health-plan-and-summer-2023-preparedness-protecting-communities-and-public-services-from-adverse-weather) underscoring the AWHP, Heat Health Alerts, and its aims to keep people safe during the coming and future summers has been developed in partnership with the Department of Health and Social Care, NHS England, the Met Office, and the Local Government Association. It is available on the NHS England website.

Further resources

AWHP: equity review and impact assessment 2024 (https://www.gov.uk/government/publications/adverse-weather-health-plan-equity-review-and-impact-assessment)

AWHP: heat advice (https://www.gov.uk/government/publications/heatwave-plan-for-england)

AWHP: cold weather advice (https://www.gov.uk/government/collections/cold-weather-plan-for-england)

Weather-Health Alerting System (https://www.gov.uk/guidance/weather-health-alerting-system)

Flooding: health guidance and advice (https://www.gov.uk/government/collections/flooding-health-guidance-and-advice)

Public health impact of drought: advice for the public (https://www.gov.uk/guidance/public-health-impact-of-drought-advice-for-the-public)

Stay well this winter leaflet 2024 (https://campaignresources.dhsc.gov.uk/campaigns/stay-well-this-winter/stay-well-this-winter-leaflet-2024/)
BIM72030 - Cash basis: expenses: overview
Source: gov.uk (2025-04-07)


The total amount of expenses of the trade to be brought into account in calculating profits under the cash basis are those paid during the tax year, subject to any adjustment required or authorised by law. So, a business using the cash basis will not need to account for bad and doubtful debts, for example.

Any payments made for both a business and a private purpose should be apportioned, and only the business proportion should be included as an allowable expense. For certain expenses, the allowable business proportion can be calculated using simple flat rates, See BIM75000 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim75000) onwards for more information.

Calculating profits or losses of a trade using the cash basis does not usually affect the types of expenses which are allowable, with the exception of the specific rules on
- Capital expenditure (see BIM72035)
- The restrictions for car hire (S48-S50B Income Tax (Trading and Other Income) Act 200) (see BIM47714 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim47714))
Any expenses paid after the cessation of a trade using the cash basis are treated as post-cessation expenses (see BIM90080 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim90080)).
CH231500 - How to do a compliance check: information powers: rules that apply to all notices: accountants’ working papers: specimen letter for linking documents
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.

You should use the Opportunity Letter in SEES – product code IIP02.
PA Consulting Services 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 PA Consulting Services 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 PA Consulting Services Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
We also pledge 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.
Cardiff City FC Community Foundation
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 Cardiff City FC Community Foundation 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 Cardiff City FC Community Foundation recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Aiming to ensure our programmes are accessible to members of the armed forces community

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss R McKay v Woodcote Dental Practice: 2303793/2024
Source: gov.uk (2025-09-30)

Employment Tribunal decision.

Read the full decision in Miss R McKay v Woodcote Dental Practice: 2303793/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68d52615e65dc716bfb1ddac/Miss_R_McKay_v_Woodcote_Dental_Practice_2303793-2024.pdf).
ELIZABETH ANN PELGRAVE v The Pensions Regulator [2025] UKUT 00257 (TCC)
Source: gov.uk (2025-08-04)

Upper Tribunal Tax and Chancery decision of JUDGE MARK BALDWIN on 01 August 2025

Read full decision Elizabeth Ann Pelgrave v The Pensions Regulator (https://assets.publishing.service.gov.uk/media/68907107e8ba9507fc1b097f/Pelgrave_v_The_Pensions_Regulator_Decision_xx-xxxx-xxxx_.pdf)

PENSIONS REGULATOR - contribution notice-whether applicant party to act or series of acts causing material detriment to pension scheme - yes - whether reasonable to issue a contribution notice to applicant – yes – amount specified in contribution notice increased
Recruitment for a Safety Assessor
Source: gov.uk (2025-09-15)

Safety Assessor, working on the scientific assessment of applications to vary marketing authorisations.

We have a vacancy for a Safety Assessor

Job Title

Safety Assessor

Grade

HSO

Salary & Pension

£38,795 per annum with Pension Scheme

Annual Leave entitlement

Commencing at 25 days

Role

You will be part of the Human and Environmental Safety (H&ES) team, within the Pharmaceuticals team of the Authorisations division.

Your role will be to assess data submitted for applications for variations to marketing authorisations (MAs) for veterinary medicines, and to propose risk mitigation measures where required, contributing to the benefit:risk assessment of the product as a whole.

How to apply

You must make your application via Safety Assessor - Civil Service Jobs - GOV.UK (https://www.civilservicejobs.service.gov.uk/csr/index.cgi?SID=c2VhcmNoc29ydD1nZW9kaXN0YW5jZSZqb2JsaXN0X3ZpZXdfdmFjPTE5NzAwOTcmcGFnZWNsYXNzPUpvYnMmb3duZXI9NTA3MDAwMCZvd25lcnR5cGU9ZmFpciZwYWdlYWN0aW9uPXZpZXd2YWNieWpvYmxpc3Qmc2VhcmNocGFnZT0xJnVzZXJzZWFyY2hjb250ZXh0PTE1MDk5NzE3OCZyZXFzaWc9MTc1NzkyMzQxMC00NGYzOTkwYzgyZGNiYjFlYjNlMjE3ODI4MzAzZWQ0NzI0YWJhNTk3) where you will find a full job description.

Closing Date

13 October 2025
Amendments to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal [TS No.5/2025]
Source: gov.uk (2025-02-11)

This treaty was presented to Parliament in February 2025.

Published title: Amendments to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal - Amendments to Annexes II, VIII and IX, adopted at the 15th Conference of the Parties, Geneva, 6 – 17 June 2022.
Wildsmith Photography
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 Wildsmith Photography 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 Wildsmith Photography 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
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr A Beyaz v Ministry of Defence: 1400375/2024
Source: gov.uk (2025-11-10)

Employment Tribunal decision.

Read the full decision in Mr A Beyaz v Ministry of Defence: 1400375/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/690c6b4bf5db1b22dad3e629/Mr_A_Beyaz_-vs-_Ministry_of_Defence_-_Judgement.pdf).
Gary Crowe
Source: gov.uk (2025-08-05)

Gary Crowe was Professor of Innovation Leadership at Keele University Management School. He has served as Chair of the Audit and Risk Assurance Committee for the Human Tissue Authority, is the Local Chair for the Dudley Group NHS Foundation Trust and Vice-Chair of University Hospitals of North Midlands NHS Trust. He has previously advised on commercial digital innovation as a management consultant with PA Consulting and during 30 years in financial services.

Gary Crowe was Professor of Innovation Leadership at Keele University Management School. He has served as Chair of the Audit and Risk Assurance Committee for the Human Tissue Authority, is the Local Chair for the Dudley Group NHS Foundation Trust and Vice-Chair of University Hospitals of North Midlands NHS Trust. He has previously advised on commercial digital innovation as a management consultant with PA Consulting and during 30 years in financial services.
Product Safety Report: JACISK Water Beads sold via Amazon (2506-0137)
Source: gov.uk (2025-06-27)

Product Safety Report for JACISK Water Beads presenting a serious choking and health risk.

Summary

Product: JACISK Water Beads sold via Amazon

Hazard: The product presents a serious choking and health risk as the water beads expand to more than 50% of their original size within 12 hours of soaking them in water.

Corrective action: The import has been rejected at the border and destroyed.

Product information

Hazard

The product presents a serious health and choking risk as it includes water beads that expand to more than 50% of their original size within 12 hours of soaking them in water. If the small, dehydrated beads are swallowed by a young child, the bead may expand inside the digestive tract causing a blockage. The product also presents a risk of asphyxiation as if a bead is swallowed in its hydrated form, it may block a young child’s airway.

OPSS has published a Product Safety Alert for water beads, which can be accessed at: https://www.gov.uk/product-safety-alerts-reports-recalls/product-safety-alert-water-beads-psa7.

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

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD notification number: 2506-0137

Notified by: Local Authority Trading Standards
Publishing business cases: guidance
Source: gov.uk (2025-06-10)

This guidance is for departments preparing business cases for publication.

As of 11 June 2025, all projects and programmes on the Government Major Projects Portfolio (GMPP) are required to publish a Summary Business Case, Full Business Case or Programme Business Case within 4 months of HM Treasury approval. This guidance sets out the process that departments are expected to follow in publishing business cases for major projects and programmes.

Published business cases can be found here. (https://www.gov.uk/government/collections/business-case-publications-collection)
Product Safety Report: Wefomey Universal Power Supply (2504-0048)
Source: gov.uk (2025-05-09)

Product Safety Report for Wefomey Universal Power Supply presenting a serious risk of electric shock.

Summary

Product: Wefomey Universal Power Supply

Hazard: The product presents a serious risk of electric shock due to a lack of protection from access to its live parts. Corrective action: The import has been rejected at the border

Product information

Hazard

The product presents a serious risk of electric shock due to a lack of protection from access to its live parts. The product is inadequately earthed so the insulation may break down during normal use, meaning the metal parts accessible to the consumer may be live. If a consumer were to touch the product during use, they may receive an electric shock.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016.

Corrective action

The import has been rejected at the border

Additional information

PSD notification number: 2504-0048

Notified by: Local Authority Trading Standards