theodi/ndl-core-corpus huggingface dataset:
Goodwill Solutions 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 Goodwill Solutions 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 Goodwill Solutions 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 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.
NIM02783 - Class 1 NICs: earnings of employees and office holders: retirement benefits schemes from 6 April 2006: employer-financed retirement benefits schemes: payments from such schemes: authorised member payments: flowchart: pension commencement lump sums
Source: gov.uk (2025-07-21)


You must read this page in conjunction with NIM02780 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02780) (first considerations) and NIM02782 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02782) (lump sums).

Payment out of EFRBS is a pension commencement lump sum (PCLS).

Step 1

If the scheme has been a registered pension scheme, does the individual become entitled to the PCLS in connection with becoming entitled to a “relevant person” under the same scheme (NIM02769) (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02769)?

Yes Go to step 2

No Go to step 7

Step 2

Is the payment made within three months of the individual becoming entitled to it?

Yes Go to step 3

No Go to step 7

Step 3

Is the lump sum paid:
- when the individual has reached normal minimum pension age (NIM02769) (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02769); or
- the ill-health condition is satisfied (NIM02769) (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02769)?
Yes Go to step 4

No Go to step 7

Step 4

Is the payment made before the individual is aged 75?

Yes Go to step 5

No Go to step 7

Step 5

Does the amount exceed the permitted lump sum (NIM02770) (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim02770)?

Yes Go to step 7

No Go to step 6

Step 6

Payment can be disregarded in the calculation of earnings. See NIM14510 (https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim14510) for Class 1A position.

Step 7

Payment cannot be disregarded in the calculation of earnings.

Flowchart.
Chillflow Solutions Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Chillflow Solutions Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- 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.
Miss A Rodrigues v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 2600908/2023
Source: gov.uk (2025-03-14)

Employment Tribunal decision.

Read the full decision in Miss A Rodrigues v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 2600908/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67cf12a11e8cf8d652e5c816/Miss_A_Rodrigues_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other__-_2600908-2023_-_Judgment.pdf).
Mr J Drummond v Progress Rail Services UK Ltd: 4101295/2015
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Mr J Drummond v Progress Rail Services UK Ltd: 4101295/2015 - Strike Out (https://assets.publishing.service.gov.uk/media/67dd7db670323a45fe6a6f78/4101295.2015__Mr_J_Drummond_v_Progress_Rail_Services_UK_Limited.pdf).
Sir John Oldham appointed to help shape neighbourhood health plans
Source: gov.uk (2025-03-19)

Sir John Oldham brings extensive experience of working in the health sector and will work on emerging policy to support the government to deliver more care in the community.

- Sir John Oldham has accepted a direct ministerial appointment to the Department of Health and Social Care as Strategic Adviser to the Secretary of State
- Sir John will work closely with Secretary of State for Health and Social Care, Wes Streeting, to transform the health and care system including primary care and develop a neighbourhood health service
Lord Darzi’s 2024 independent investigation of the NHS (https://www.gov.uk/government/publications/independent-investigation-of-the-nhs-in-england) highlighted the urgent need to transform the health and care system and move to a neighbourhood health service that delivers co-ordinated care closer to home, to create healthier communities, spot problems earlier, and support people to stay healthier and maintain their independence for longer.

Sir John is a GP by background and a pioneer in introducing quality improvement methods into the NHS. He has an international reputation for designing and delivering large-scale change programmes in health as well as in schools and with members of deprived communities. He has been a member of the National Quality Board, chair of the Commission on Whole Person Care and non-executive board member for the Care Quality Commission, among other roles.

The appointment is a paid role, which began on 2 December 2024 and is for a 12-month period. It is not a Civil Service appointment.
ETASSUM47130 - Schedule 4 Company Share Option Plan (CSOP): Supplementary and defined terms: Jointly owned companies
Source: gov.uk (2025-12-03)


For the purposes of paragraph 34 a jointly owned company (JOC) is one that is not controlled by any one person and 50% of the issued share capital is owned by one person and 50% by another, or it is otherwise controlled by two persons taken together. Paragraph 34 allows for the Schedule 4 CSOP code relating to group schemes (see ETASSUM47120 (https://www.gov.uk/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual/etassum47120)) to be extended to include JOCs and any company controlled by that JOC. The conditions for this are that no JOC or any company controlled by that company may be a constituent company in more than one Schedule 4 CSOP group scheme nor may the JOC (or one of its subsidiaries) be a constituent company of a Schedule 4 CSOP group scheme if one of those companies (the jointly-owned company and its subsidiaries) is a constituent company of another Schedule 4 CSOP group scheme.

For the purposes of determining 'control' each joint owner of a JOC is regarded as controlling every JOC and any company controlled by that company.

For example:
- both Company A and Company B each own 50% of the issued share capital of Company C
- Company C owns 100% of the issued share capital of Company X, Company Y and Company Z
- both Company A and Company B have Schedule 4 CSOP schemes with provisions allowing for participation of jointly-owned companies
- if employees of Company C are granted Schedule 4 CSOP options by Company A, then only Company A could grant further options to employees of Company C or any of its subsidiary companies
- if Company B had previously granted options to employees of Company C or any of its subsidiary companies then Company A would be prevented from granting options to employees of any of those companies
For a visual representation of this refer to the jointly-owned company example diagram (http://www.hmrc.gov.uk/gds/etassum/attachments/etassum47130_control.doc).
Mr J Bhundia v Royal Mail Group Ltd: 3310210/2022
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in Mr J Bhundia v Royal Mail Group Ltd: 3310210/2022 - Judgment (https://assets.publishing.service.gov.uk/media/6762b2d4ff2c870561bde775/Mr_J_Bhundia_v_Royal_Mail_Group_Limited_3310210-2022_judgment.pdf).

Read the full decision in Mr J Bhundia v Royal Mail Group Ltd: 3310210/2022 - Reasons (https://assets.publishing.service.gov.uk/media/67b5b5ef4e79a175a4c2fec0/Mr_J_N_Bhundia_-_v_-_Royal_Mail_Group_Ltd_-_3310210-2022_-_REASONS.pdf).
Mrs L Leavey v The Secretary of State for Business and Trade: 2410777/2023
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in Mrs L Leavey v The Secretary of State for Business and Trade: 2410777/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67daef9c3306a7b486d70ab4/Mrs_L_Leavey_v_The_Secretary_of_State_for_Business_and_Trade_-_2410777_2023.pdf).
Captive birds (other than poultry) to India: certificate 8916
Source: gov.uk (2025-11-10)

Apply online to export captive birds (other than poultry) to India.

| ##Exporting from England, Scotland and Wales If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/6911fb51781a655bfd893ec6/8916NFG.pdf).

Download a specimen certificate Export captive birds (other than poultry) to India: EHC 8916, version 1 (https://assets.publishing.service.gov.uk/media/6911fbbe663088df8f54f497/8916EHC_V1_FF.pdf).

2. Apply online

You’ll need:

a Government Gateway account

a Defra account

If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8916EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:

see the status of your applications

always use the latest version of the EHC

copy existing applications

Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/6911fb51781a655bfd893ec6/8916NFG.pdf).

Download and fill in Export captive birds (other than poultry) to India: EHC 8916, version 1 (https://assets.publishing.service.gov.uk/media/6911fbbe663088df8f54f497/8916EHC_V1_FF.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges). | | — |
Simon Martin CMG
Source: gov.uk (2025-08-29)

Mr Simon Martin CMG was appointed as His Majesty’s Ambassador to the Kingdom of Morocco from February 2020 to August 2025. He presented his credentials to Moroccan Foreign Minister Nasser Bourita on 28 September 2020. Prior to his appointment in Morocco, Mr Martin was British Ambassador to Bahrain from 2015 to 2019; Deputy Private Secretary to TRH The Prince of Wales and The Duchess of Cornwall from 2012 to 2014; Director of Protocol at the Foreign and Commonwealth Office and Vice-Marshal of the Diplomatic Corps from 2009 to 2012. Mr Martin joined the FCO in 1984 and served in London, Rangoon, Budapest and Prague in a number of policy and commercial roles. Find out more about Simon Martin CMG . Social media links Follow Simon on Twitter

Mr Simon Martin CMG was appointed as His Majesty’s Ambassador to the Kingdom of Morocco from February 2020 to August 2025. He presented his credentials to Moroccan Foreign Minister Nasser Bourita on 28 September 2020.

Prior to his appointment in Morocco, Mr Martin was British Ambassador to Bahrain from 2015 to 2019; Deputy Private Secretary to TRH The Prince of Wales and The Duchess of Cornwall from 2012 to 2014; Director of Protocol at the Foreign and Commonwealth Office and Vice-Marshal of the Diplomatic Corps from 2009 to 2012.

Mr Martin joined the FCO in 1984 and served in London, Rangoon, Budapest and Prague in a number of policy and commercial roles.

Find out more about Simon Martin CMG (https://www.gov.uk/government/news/fco-press-release-change-of-her-majestys-ambassador-to-morocco-september-2020).

Social media links
- Follow Simon on Twitter (https://twitter.com/UKSimonMartin)
Mixed Sex Accommodation breaches for March 2025
Source: gov.uk (2025-05-15)

Number of breaches of the policy on mixed sex accommodation in relation to sleeping accommodation for the month.

From 1 December 2010, the collection of monthly mixed sex accommodation (MSA) breaches was introduced. NHS organisations submit data on the number of occurrences of unjustified mixing in relation to sleeping accommodation. The collection enables the analysis and publication of consistently defined data to allow patients and members of the public to understand the extent to which mixed sex accommodation is occurring at individual organisations.

Official statistics are produced impartially and free from any political influence.
Public Hearing Decision in the case of Tyler Eastley
Source: gov.uk (2025-01-13)

You will find attached the decision following the application for the parole hearing of Tyler Eastley to allow the public to observe the hearing.

A judicial Parole Board member, on behalf of the Board Chair, has not granted the application for Tyler Eastley’s parole hearing to be made public.

More information about the reasons for this decision are attached.

For more detail on applying for a parole hearing to be made public, please read more here: Applying for a Parole review to be public - GOV.UK (www.gov.uk) (https://www.gov.uk/government/publications/applying-for-a-parole-review-to-be-public)
UK International Climate Finance (ICF) gender equality, disability and social inclusion guidance
Source: gov.uk (2025-05-16)

Guidance on how to integrate gender equality, disability and social inclusion into International Climate Finance (ICF) programme design and delivery.

The International Climate Finance (ICF) gender equality, disability and social inclusion (GEDSI) guidance has been jointly developed by FCDO, DESNZ and DEFRA. It provides a common framework to help integrate gender equality, disability and social inclusion into ICF programme design and delivery.

The guidance outlines minimum standards and ambitions on GEDSI, and aims to provide a coherent approach for government departments’ ICF programmes.

It is also part of our actions to respond to the Independent Commission for Aid Impact (ICAI) recommendation (https://www.gov.uk/government/publications/independent-commission-for-aid-impacts-review-of-uk-aids-international-climate-finance-commitments-uk-government-response):

All ICF spending departments should integrate consideration of gender in their programmes, including by identifying gender-specific programming, assessing and targeting ICF programming using the gender marker, as well as promoting the disaggregated reporting and analysis of results by gender.

The guidance outlines our ambition to ensure all new ICF programmes are designed to be ‘GEDSI empowering’ as a minimum. Programmes should consider the inclusion and empowerment of persons with disabilities in their design and delivery.

This guidance also provides an opportunity to demonstrate our commitments to UK and international audiences to deliver inclusive and gender-responsive climate finance. We will continue to highlight our commitments and progress to demonstrate that gender and inclusion are an important part of our policy and programming.
IHTM11270 - Exemptions: diplomatic and consular immunity
Source: gov.uk (2025-12-02)


This manual text reflects changes outlined in the Finance Bill 2025, which has not yet received Royal Assent.

Under the provisions of the Diplomatic Privileges Act 1964 exemption from IHT is granted on the death of a member of a diplomatic mission to the UK who is not a national of, or permanently resident in, the UK and on the death of a member of their family forming part of their household. The exemption is limited to moveable property which is in this country solely by reason of the deceased’s presence here as a member of the mission or as one of the family of a member of the mission.

As regards lifetime transfers (IHTM14000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm14000)) IHT can be charged only in respect of gifts by a foreign diplomat of UK immovables and of investments in UK commercial undertakings.

The exemption applies subject to the power conferred by s.3 of the Act to withdraw privileges and immunities by Order in Council in cases where those granted by the sending State are less than those granted by the Act.

Exemption on similar lines may also be granted under the provisions of

the Consular Relations Act 1968

the International Organisations Act 1968

the European Communities Act 1972

the International Criminal Court Act 2001 You should refer a claim for exemption under any of these Acts to Technical.

Long-term UK residence of diplomats and other individuals with a relevant international exemption

For IHT purposes, s.155ZA IHTA 1984 provides that any tax years in which an individual was subject to an IHT exemption under any of the above acts (a “relevant international exemption”) are to be treated as non-UK resident years for determining whether that individual is a long-term UK resident of the UK under s.6A.

This does not apply if the individual remains in or returns to the UK after ceasing diplomatic service.

Example

Maria travelled to the UK for the first time in 2014 as a member of a diplomatic mission. In 2022, she resigned her role and returned to her home country with her husband Alex. In 2024, they both moved back to the UK and Maria took up employment with Alex’s company.

When calculating Maria’s long-term UK residence status, the years between 2014 and 2022 that Maria was present in the UK as a member of a mission will be counted as non-UK resident years.
Statement of Policy Intent: Early Access to Innovative Medical Devices
Source: gov.uk (2025-07-30)

The MHRA's initial plans on an Early Access service, which will be developed further throughout 2025.

The UK medical devices market is dynamic and innovation-driven. To ensure quick and safe patient access to innovative technologies, the MHRA is taking key actions aligned with the Government’s 10-year Health Plan and Life Sciences Sector Plan. The MHRA is developing a service to facilitate earlier access to innovative technologies in areas of unmet clinical need based on learnings from the Unmet Clinical Need Authorisation (UCNA) tool piloted in the Innovative Devices Access Pathway (IDAP).

The intent is to turn the UCNA tool into a routine Early Access service available to innovators outside of an innovation pathway such as IDAP. This will enable more patients to benefit from earlier access to innovative technologies in areas of unmet clinical need. This will be delivered through risk-proportionate regulation and ongoing support for innovators, reinforcing the UK’s role as a global leader in innovative technology.
MTT21000 - Calculating the effective tax rate: Adjusted profits: Contents
Source: gov.uk (2025-08-05)


The adjusted profits of a member are the underlying profits after certain adjustments have been made.

See MTT21010 for guidance on determining the underlying profits.

See MTT21100 for guidance on adjustments that must be made to those underlying profits.

This is set out in Section 133 of Finance (No.2) Act 2023.
Baroness Camilla Cavendish
Source: gov.uk (2025-02-04)

Baroness Camilla Cavendish was appointed a non-executive director at the Department of Health and Social Care on 13 January 2025. She is a contributing editor and columnist for The Financial Times, a research fellow at Harvard University’s Kennedy School and a cross-bench peer in the House of Lords.  She has a background in policy with expertise in health and care. She is a former head of the Downing Street Policy Unit under Prime Minister David Cameron, the author of 2 independent reviews for government into health and social care, a former non-executive director of the Care Quality Commission and former chair of the national social work charity, Frontline: Changing Lives.

Baroness Camilla Cavendish was appointed a non-executive director at the Department of Health and Social Care on 13 January 2025.

She is a contributing editor and columnist for The Financial Times, a research fellow at Harvard University’s Kennedy School and a cross-bench peer in the House of Lords.

She has a background in policy with expertise in health and care. She is a former head of the Downing Street Policy Unit under Prime Minister David Cameron, the author of 2 independent reviews for government into health and social care, a former non-executive director of the Care Quality Commission and former chair of the national social work charity, Frontline: Changing Lives.
Supporting customers who may not be able to make their own decisions
Source: gov.uk (2025-12-11)

A guide to help staff learn how to support customers to use the services the Office of the Public Guardian provides.

This guide helps staff in regulated markets learn about:
- lasting powers of attorney (LPAs)
- enduring powers of attorney (EPAs)
- deputyship orders
- guardianship court orders
It has been written by the Office of the Public Guardian (OPG) in partnership with the UK Regulators Network (UKRN), Ofcom, Ofwat, Ofgem and the Financial Conduct Authority. It is intended to help policy makers in financial services and utility companies provide straightforward and consistent information for staff, which will make the process easier for customers.
SPE16030 - General relief conditions: valuation
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

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

Valuation of goods to determine the amount of security on entry and for establishing the value for duty in respect of any subsequent diversion, should be based on the:
- tariff description and duty rate set out in Volume 3 of the UK Global Tariff
- quantity, and
- value (the rules for calculating the customs value of goods are given in Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics).
If goods liable to an ad valorem import duty are invoiced in a foreign currency, the customs period rate of exchange in force on the date of acceptance of the declaration should be used to convert to sterling.

For further advice on valuation issues, contact the Valuation Unit of Expertise:

HM Revenue and Customs7/8 Wellington PlaceLeedsLS1 4AP

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Military Minds FC
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 Military Minds FC 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 Military Minds FC 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
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr J F White v Bodmin Autos Ltd: 1303385/2024
Source: gov.uk (2025-02-11)

Employment Tribunal decision.

Read the full decision in Mr J F White v Bodmin Autos Ltd: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67a1ec50039d059a1fe5fe2b/Mr_J_White_v_Bodmin_Autos_Ltd_1303385_2024_Judgment_-_No_Sig_.pdf).
PFI Asset Condition Playbook
Source: gov.uk (2025-03-10)

The Infrastructure and Projects Authority (IPA) is the government’s centre of expertise for infrastructure and private finance projects. This Asset Condition Playbook sets out a guidance framework for assessing asset condition in relation to contract expiry.

There are 540 legacy Private Finance Initiative (PFI) infrastructure projects in England with remaining forecast future payments of £123bn and original asset values of £42bn (est. £105bn in current terms).The bulk of contract expiries are expected to occur in the next 15 years peaking at 61 in 2036. The upcoming bow wave of expiring PFI contracts represents a major challenge for public and private sector stakeholders over coming years. There are a number of significant issues in the remaining PFI portfolio, including; large-scale construction defects, poor maintenance and service performance, and major contractual disputes.

As part of contract expiry, many of these assets will return to public ownership & it is important that assets revert to the public sector in good and appropriate condition for ongoing service.

The guidance has been designed to be used as a practical guide for both the public and private sector to work collaboratively to undertake survey of assets and ensure there is a common understanding of asset condition and the adequacy of maintenance and compliance. The guidance sets out a process for managing the actions identified prior to expiry.

The guidance aims to address the significant risk that private sector partners under-invest in PFI asset, particularly in the final years of contracts, resulting in substantial unbudgeted expenditure for the public sector. By establishing a joint-understanding of asset condition, the guidance aims to reduce the risk of dispute & the resulting costs and resource burden that would follow.

The Playbook forms part of a suite of documents developed in response to the independent White Fraiser report on the status of behaviours, relationships and disputes across the PFI sector
Complaints procedure
Source: gov.uk (2025-11-07)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with.

We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

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

Customer Interaction Team Consular Directorate Room WH4.36 Foreign, Commonwealth & Development Office King Charles Street London SW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days. Find out more about our complaints procedure (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

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

Passports

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

Visas

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

Or if you have a query or feedback on UK visa services provided in Iraq, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
British citizens of Chagossian descent: pre-departure information pack
Source: gov.uk (2025-09-29)

This information pack contains guidance for British citizens of Chagossian descent who are considering relocating to the UK.

This guide contains information about what British citizens of Chagossian descent should consider ahead of any potential move to the UK.

This page also includes a translation of the guidance in Mauritian Creole.
AE v Secretary of State for Work and Pensions and PE (CSM): [2025] UKUT 49 (AAC)
Source: gov.uk (2025-03-04)

Upper Tribunal Administrative Appeals Chamber decision by Judge Church on 7 February 2025

Read the full decision in UA-xx-xxxx-xxxx-CSM (https://assets.publishing.service.gov.uk/media/6849ae6eb575706ea223d26c/UA-xx-xxxx-xxxx-CSM.pdf)

Judicial Summary

This appeal is mainly about the proper approach to variations in respect of assets exceeding a prescribed value under regulation 69A(2) of the Child Support Maintenance Calculation Regulations 2012.

The First-tier Tribunal decided it couldn’t make a variation based on the non-resident parent’s director’s loan of nearly £750,000 (as an asset exceeding a prescribed value under regulation 69A). That was because it understood the wording of regulation 69A to mean that a variation could be made only if it was satisfied that requiring immediate payment of the asset (if money) or enforcement of the asset (if a chose in action) in full would be reasonable. It decided that, while it would be reasonable to require payment of, or to enforce, the director’s loan in part only, doing so in full wouldn’t be reasonable.

The Upper Tribunal allowed the appeal because the Tribunal had misunderstood regulation 69A. The Upper Tribunal decided: • the director’s loan was a “chose in action” falling under paragraph (h) of regulation 69A(2), and not “money” falling under paragraph (a); • regulation 69A is applicable not only where payment or enforcement in respect of the whole of the asset is reasonable, but also where payment or enforcement in part would be reasonable (subject to a variation being just and equitable); • when considering whether a variation under regulation 69A would be “just and equitable” it was necessary to consider not only the assets of the non-resident parent but also any associated liabilities. This required further fact finding.
BL9 8QZ, Valencia Waste Management Limited: Environmental permit draft decision advertisement – EPR/BS7951IB/V019
Source: gov.uk (2025-06-06)

View the draft decision for Valencia Waste Management Limited at Pilsworth Landfill Site, Bury.

The Environment Agency consults the public on certain environmental permit applications for:

waste and mining waste operations

installations

*water discharge and groundwater activities

*medium combustion plant and specified generators

In some cases it also consult on draft decisions for environmental permits. The arrangements are explained in its Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:

the Environment Agency’s proposed decision and the reasons and considerations on which it’s based this

additional relevant information available since the application was advertised

any information or guidance provided by the Secretary of State relevant to the application
CTM94005 - CTSA: Penalties for late returns: General
Source: gov.uk (2025-11-14)


Subject to the exemptions outlined below, a company that fails to deliver its company tax return by the filing date is liable to penalties under FA98/SCH18/PARAS 17 & 18.The amount of penalty varies according to how long after the statutory filing date the company delivers its company tax return.Penalties can be:
- flat-rate, see (CTM94050 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm94050))
or
- tax-related, see (CTM94060 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm94060)).
Penalties are chargeable by determination under TMA70/S100. Any authorised officer who handles CT cases can determine them.
AVIVA PLC
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 AVIVA PLC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
We also pledge the following:

-Waiving motor policy cancellation fees for armed forces personnel posted overseas -Enabling armed forces personnel to retain any no-claims discount on their motor insurance when they are posted overseas

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.
Kreative Security Group
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 Kreative Security Group 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 Kreative Security Group 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.
Honorary King’s Counsel ceremony
Source: gov.uk (2025-03-30)

Treasury Solicitor Susanna McGibbon receives Honorary King’s Counsel in Westminster Hall ceremony

Permanent Secretary of GLD and Treasury Solicitor, Susanna McGibbon KC (Hon), received her Honorary King’s Counsel last week at a ceremony in Westminster Hall.

The appointment is in recognition of her extensive legal advice as the most senior lawyer in the Civil Service, regularly advising on high profile and complex matters at the heart of government.

Susanna was nominated for her legal advice on complex and sensitive issues within government especially in public and administrative law and national security. Also, for her leadership in a range of high-profile cases and inquiries and for her advocacy for diversity and inclusion across the legal profession.

On her appointment, Susanna McGibbon KC (Hon) said:

“I am deeply honoured to be appointed as Honorary King’s Counsel, and to have received the award in this prestigious ceremony. It is a privilege to lead the government legal profession doing such important work for the government and the country. I would like to pay tribute to those colleagues whose work is reflected in this award.”

Douglas Wilson KC (Hon) OBE, Director General of the Attorney General’s Office, joined Susanna at the ceremony for receipt of his Honorary King’s Counsel.

He was nominated for advising on issues such as Brexit, military operations, and intelligence cooperation, which shaped the law on the use of military force, cyberspace, and investigatory powers. Furthermore, he has promoted effective and inclusive legal practice within government.

Douglas Wilson KC (Hon) OBE, said:

“It is an honour to be appointed Honorary King’s Counsel by the Lord Chancellor, and I’m grateful to those who nominated me.

I would like to express my thanks and admiration to my fantastic colleagues in the Attorney General’s Office and across the Government Legal Profession for their work and support.”