theodi/ndl-core-corpus huggingface dataset:
IEIM402655 - Due Diligence: Pre-Existing Accounts: Introduction
Source: gov.uk (2025-11-06)


Pre-Existing Accounts: Introduction

CRS

For CRS purposes a Pre-existing Account is an account maintained by a Financial Institution as at 31 December 2015, or if the account is treated as a Financial Account solely by virtue of CRS2.0, an account maintained by a Financial Institution as at 31 December 2025.

In some circumstances (see IEIM403125), accounts opened after these dates can also be categorised as Pre-existing Accounts. Accounts that are categorised as Pre-existing Accounts are subject to Pre-existing Account due diligence and under CRS2.0 should be reported as Pre-existing Accounts.

FATCA

For FATCA purposes, a Pre-existing Account is an account maintained by a Financial Institution as at 30 June 2014.
BLM15500 - Lease accounting: finance lease accounting: finance lessees: example 1: contents
Source: gov.uk (2025-09-01)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.
TQ Education & Training 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 TQ Education & Training 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 TQ Education & Training 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
- UK Wounded, Injured And Sick
We also pledge the following:

Veteran - specific courses as part of their LC’s and/or taster courses.

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.
FOI2025-00257: Records of interactions with ChatGPT
Source: gov.uk (2025-04-10)

Response to a freedom of information (FOI) request for records of interactions with ChatGPT or other AI chatbots or large language models.

The Department for Science, Innovation and Technology (the department) received the following request for information which we responded to under the Freedom of Information Act 2000 (FOIA):

I am requesting copies of any records of interactions with ChatGPT or other AI chatbot/LLM systems conducted by UK Government employees in the department of science, innovation and technology including but not limited to:

Chat logs, transcripts, or records of any interactions between staff and ChatGPT (or similar AI chatbots) that were conducted on government devices, accounts, or within official government work.

Metadata or documentation relating to ministerial use of ChatGPT, such as internal policies, email discussions, or briefings on its use by staff.

Dates and times of recorded interactions, if available.

Name and position of the involved person, where applicable.
Ms J Burns v Barts Health NHS Trust: 3207423/2021
Source: gov.uk (2025-11-03)

Employment Tribunal decision.

Read the full decision in Ms J Burns v Barts Health NHS Trust: 3207423/2021 - Judgment (https://assets.publishing.service.gov.uk/media/6903915dfabc9f10a832a89e/Ms_J_Burns_v_Barts_Health_NHS_Trust_-_3207423_2021_-_Judgment.pdf).

Read the full decision in Ms J Burns v Barts Health NHS Trust: 3207423/2021 - Reasons (https://assets.publishing.service.gov.uk/media/68f63493f5d433238a14c7e7/Ms_J_Burns_v_Barts_Health_NHS_Trust_-_3207423_2021_-_Reasons.pdf).
CTM03951 - Small profits rate: financial year 2023 onwards: close investment holding companies
Source: gov.uk (2025-01-27)


CTA10/S18N

Close investment-holding companies are chargeable at the CT main rate and are not eligible for the standard small profits rate or marginal relief.

CTA10/S18N provides that all close companies are treated as close investment-holding companies unless they exist wholly or mainly for the purpose of trading commercially or investing in land for (unconnected) letting or acting as a holding or service company within a group that exists wholly or mainly to trade or invest in land for (unconnected) letting.

Regardless of whether it is in business and the number of associated companies it has, a close company that simply holds investments such as a bank deposit account will fall within the definition of a close investment-holding company at CTA10/S18N, and will be liable at the full rate of CT (for full details of the rules see CTM60700 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60700) onwards).

CTA10/S18N (5) provides that a company in liquidation is not treated as a close investment-holding company for the accounting period that begins by virtue of commencement of the winding up (CTA09/S12 (3)) if it was not a close investment-holding company in the prior accounting period and it may, therefore, be eligible for the standard small profits rate or marginal relief if its profits do not exceed the relevant thresholds. See CTM60780 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60780). This does not apply to comapnies in administration whose status as a close investment-holding company or otherwise is determined on the facts.
CTM48000 - Authorised investment funds: contents
Source: gov.uk (2025-10-08)


Authorised investment funds (AIFs) are a variety of collective investment scheme. Guidance on AIFs and other types of investment scheme or fund is now in the Investment Funds Manual. See IFM01000 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm01000).
Orsted UK
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 Orsted UK 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 Orsted UK 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
We also pledge the following:

-Committing to regularly reviewing process against the commitments we have made

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.
Connect to Work
Source: gov.uk (2025-02-27)

This is a work programme in England and Wales to help disabled people, those with health conditions and people with complex barriers to employment, to find sustainable work.

About Connect to Work

Connect to Work is the first programme under the Government’s new Get Britain Working Strategy.

Connect to Work will be a voluntary, high-fidelity Supported Employment programme, connecting work, health and skills support across all of England and Wales. It will be delivered via grants across 43 clusters of Local Authorities in England and four clusters in Wales. In addition, Connect to Work funding for supported employment places in Greater Manchester and West Midlands Combined Authorities will be included in the new Integrated Settlement from 2025 to 2026.

Lead Local Authorities (Accountable Bodies for the programme) will lead the design of their local offer, shaped around local services and priorities, to help people find and fulfil their potential to work.

Connect to Work will support those, primarily, currently outside the workforce and facing greater labour market disadvantages, to get into work and to stay in work.

In 2026 to 2027, across England and Wales, Connect to Work funding will support around 100,000 disabled people, people with health conditions and those with complex barriers to employment to help them get into and on in work.

Grant Guidance

This Grant Guidance provides detailed policy and delivery information to support Connect to Work Accountable Bodies (working with local partners and the Department for Work and Pensions) to develop their own local Connect to Work offers, in agreement with the Department for Work and Pensions. There is separate grant guidance for England and for Wales. The information is also likely to be useful to key local partners such as other Upper Tier and Unitary local authorities in the Delivery Area, strategic health bodies, Supported Employment providers, employers and business representative bodies and voluntary and community organisations.
Mr B J Foulger v Middlesbrough Council: 2501757/2024
Source: gov.uk (2025-04-28)

Employment Tribunal decision.

Read the full decision in Mr B J Foulger v Middlesbrough Council: 2501757/2024 - Interim Relief (https://assets.publishing.service.gov.uk/media/66eae9e4e21fa98479ad5c18/Mr_B_J_Foulger_v_Middlesbrough_Council_2501757-2024_Interim_relief_Judgment.pdf).

Read the full decision in Mr B J Foulger v Middlesbrough Council: 2501757/2024 - Reasons (https://assets.publishing.service.gov.uk/media/66fe647fc71e42688b65f089/Mr_B_J_Foulger_v_Middlesbrough_Council_2501757-2024__Judgment_.pdf).

Read the full decision in Mr B J Foulger v Middlesbrough Council: 2501757/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6809060a0324470d6a394f2b/Mr_B_Foulger_v_Middlesbrough_Council_2501757-24_Reserved.pdf).
Miss J Tyler v Virgin Atlantic Airways Ltd: 3311369/2023
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Miss J Tyler v Virgin Atlantic Airways Ltd: 3311369/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/683dc22b1b807cfa6995e086/Miss_J_Tyler___v_-_Virgin_Atlantic_Airways_Ltd___3311369-2023___Reserved_Judgment.pdf).

Read the full decision in Miss J Tyler v Virgin Atlantic Airways Ltd: 3311369/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/68a33034246cc964c53d2966/Miss_J_L_Tyler_v_Virgin_Atlantic_Airways_Ltd-3311369-2023_Reconsideration_Judgment.pdf).
INCHP12120 - General notes: B400: check to see if goods are worth more than £15
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
IHTM20613 - Life Policies: policies with Canadian insurance companies: governing law
Source: gov.uk (2025-04-07)


Policies issued by Manufacturers Life outside Canada usually contain a clause specifying which law governs the contract and are usually in the form prescribed by that law. Policies in England, for example, are usually in English form and governed by English law.

If the policy expressly refers to the Married Women’s Property Act 1882 (IHTM20181 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm20181)) you may assume that it is governed by English law.

If the policy is governed by the law of a Canadian province it will normally only be liable to Inheritance Tax if the life assured dies domiciled in the UK (to 5 April 2025) or a long-term UK resident (from 6 April 2025) or if the policy is situated here on their death. Guidance on issues of domicile, long-term UK residence and situs can be found in this manual in Chapter 13 (IHTM13001 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13001)), Chapter 47 (IHTM47 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) and Chapter 27 (IHTM27000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27000)).
Homelessness statistics
Source: gov.uk (2025-11-27)

This collection includes the latest statistics and management information on homelessness and rough sleeping in England.

The collection includes:

Statutory homelessness statistics (#statutory-homelessness), which provide quarterly information about those who local authorities have a duty to accommodate as they are homeless through no fault of their own, eligible for assistance, and have a ‘priority need’. This primarily includes those with children or a vulnerability, including disability or mental ill-health. It also includes information about new statutory duties created by the Homelessness Reduction Act (https://www.gov.uk/guidance/homelessness-code-of-guidance-for-local-authorities/overview-of-the-homelessness-legislation) to try and prevent and relieve homelessness for single people, regardless of priority need, or intentional homelessness.

Rough sleeping snapshot statistics (#rough-sleeping), about people sleeping rough on a single night in autumn each year. These statistics provide a way of estimating the number of people sleeping rough across England on a single night and assessing change over time.

The Rough Sleeping Data Framework (#rough-sleeping), which provides quarterly management information to better understand how far rough sleeping is prevented wherever possible, and where it does occur, if it is rare, brief, and non-recurring. This replaces the previous rough sleeping management information about the support for people sleeping rough.

For more information about:

Homelessness statistics, contact xxx@xxx.xx (mailto:xxx@xxx.xx)

Rough sleeping statistics and management information, contact xxx@xxx.xx (mailto:xxx@xxx.xx)
EXPP6080 - General examination: CAP export examination
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Full Reasons 14 Assembly Walk, Carshalton, London, SM5 1JH : LON/00BF/MNR/2023/0477
Source: gov.uk (2025-02-20)

Residential Property Tribunal Decision of Judge Bernadette MacQueen and Alison Flynn MA, MRICS on 29 July 2024

Read the full reasoned decision in 14 Assembly Walk, Carshalton, London, SM5 1JH : LON/00BF/MNR/2023/0477 (https://assets.publishing.service.gov.uk/media/66a8c96e49b9c0597fdb0727/14_Assembly_Walk__Carshalton__London__SM5_1JH_-_full_reasons.pdf).
Mr A Lewis v North Northamptonshire Council: 3303701/2024
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Mr A Lewis v North Northamptonshire Council: 3303701/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6915ec3ebc34c86ce4e6e76e/Mr_A_Lewis_v_North_Northamptonshire_Council_3303701_2024_Judgment.pdf).
Maesteg Town Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Maesteg Town Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
IMPS02400 - Background information and policy objectives: main policy objectives
Source: gov.uk (2025-12-09)


There are three main VAT policy objectives. To ensure that
- the right amount of import VAT is collected and accounted for at the right time
- VAT reliefs are correctly applied
- businesses are able to fulfil their legal responsibilities
CMA letter to PHIN welcoming achievement of silver compliance milestone
Source: gov.uk (2025-10-10)

The Competition and Markets Authority (CMA) welcomes the achievement by the Private Healthcare Information Network (PHIN) and the private healthcare industry of the ‘silver milestone’ on their way to achieving full compliance with the CMA’s Private Healthcare Market Investigation Order 2014.

PHIN has achieved all the steps required to meet its ‘silver milestone’, including:

engaging with the sector, to facilitate compliance with the order so that:

96% of consultants publish their consultation fees for self-pay patients, exceeding PHIN’s 90% target. Currently, 96% of all private procedures are carried out by consultants whose fees are on the PHIN website

82% of private hospitals are submitting volume, length of stay, adverse events and patient feedback, exceeding PHIN’s 80% target. Currently, 97% of all private hospital procedures are carried out by those hospitals

further developing the architecture required to collect and publish the relevant data, including:

the capability to publish on the PHIN website Anaesthetic fees

a deep dive data report for hospitals to help with compliance

a Patient Reported Outcome Measures (PROMs) Site Participation report

a new Patient Insights Explorer to help patients better understand what their experience might be

In December 2024, PHIN achieved its ‘bronze milestone’ (https://www.gov.uk/government/publications/cma-letter-to-phin-welcoming-achievement-of-bronze-compliance-milestone). The CMA will continue to work with PHIN towards full compliance with the Order (https://www.gov.uk/government/publications/private-healthcare-market-investigation-order-2014).
Early years census: technical specification
Source: gov.uk (2025-10-08)

Technical specification and validation rules for local authorities and software suppliers preparing for the early years census.

This is technical information about submitting data for the early years census.

It is for:
- suppliers of software for local authority management information systems (MIS)
- users of local authority MIS software
It explains:
- changes to the previous year’s census collection
- what data local authorities should supply at establishment level and child level
- how to structure the data in XML or CSV format
- how to check the data against the validation rules
Read more about submitting data for the early years census (https://www.gov.uk/guidance/early-years-census).
CTM40060 - Particular bodies: charities: trading
Source: gov.uk (2025-08-20)


CTA10/PART11/CHAPTER3

CTA10/S478 to S480 deal with exemption for profits of a charitable trade carried on by a company.

Claims for charity exemption on trading profits should be referred to HMRC Charities.
Westmorland and Furness Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

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

War Widows / Widowers and their families : ensuring that we consider our War Widows, Widowers and their families as part of our Armed Forces Covenant work.

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.
Sexually transmitted infections: South West data
Source: gov.uk (2025-08-21)

Reports presenting data for sexually transmitted infections (STIs) in the South West of England.

These reports summarise the annual data for STIs in the South West.

Find previous reports from 2015 to 2018 published by Public Health England (https://webarchive.nationalarchives.gov.uk/ukgwa/20230620172404/https://www.gov.uk/government/publications/sexually-transmitted-infections-south-west-data) on the UK Government Web Archive.

Slide presentations are also available for:
- 2019 data (https://khub.net/documents/135939561/174103919/Spotlight+on+sexually+transmitted+infections+in+the+South+West+2019+data.pptx/1ce2ab29-17ee-ee23-7e82-c771ca121b99?t=1617104626834)
Conditions and requirements on economic conditions/Test
Source: gov.uk (2025-04-30)

Information on conditions and requirements on economic conditions and test.

Examination of the economic conditions/Test

The aim of inward processing is to promote manufacturing within the UK and export from the UK to help UK businesses compete on an equal footing on the world market. The use of IP should not disadvantage other UK producers, and in certain circumstances an examination of the economic condition (an ‘economic test’) may be needed.

In the context of economic condition, the burden of proof as to whether evidence exists that the essential interests of UK producers are likely to be adversely affected by an IP authorisation lies with the producers in the United Kingdom. Where an examination of the economic conditions is necessary, HMRC is always responsible for taking the decision on the application for an authorisation following an economic test.

If goods are entered under an IP authorisation, they may need an economic test to check that the authorisation does not affect other UK businesses negatively. This would depend on the goods being imported, and the action the authorisation holder takes.

IP can effectively cancel the customs duty which would otherwise protect UK businesses. Certain IP authorisations are subject to an economic condition that authorisation may not be granted or allowed to continue where evidence exists that this will harm the essential interests of UK producers and, on the basis of an examination of the available evidence (an ‘economic test’), the authorising officer is satisfied that this would be the case.

More information on economic tests can be found at Request an economic test for an inward or outward processing authorisation - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/request-an-economic-test-for-an-inward-or-outward-processing-authorisation)

Economic codes

When a person applies for IP, the correct economic code or codes must be included on the application for IP.

A table of processes and their corresponding economic codes for cases in which the economic conditions are deemed to be fulfilled for IP is included in our guidance and legislation.

More information on economic code can be found at Get an economic code to apply for inward processing - GOV.UK (https://www.gov.uk/guidance/get-an-economic-code-to-apply-for-inward-processing)

Links to Legislation
- Economic condition, (https://www.legislation.gov.uk/uksi/2018/1249/regulation/20/made)
- Economic Conditions Force of Law Notice (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/767804/Special_Procedure_Early_Commencement_Notices_.pdf)
CTM35160 - Income Tax: collection of tax on annual payments: time limits
Source: gov.uk (2025-08-12)


ITA07/S959 and 960

The time limits provisions, including extended time limits, apply to assessments made under CHAPTER15.

Extended time limits include the those which apply to
- loss of tax brought about carelessly or deliberately, TMA70/S36, and
- loss of tax involving offshore matter or offshore transfer, TMA70/S36A.
There are two time limits depending on the type of assessment raised.
- In most cases, apply the time limits as if the assessment related to the year of assessment in which the relevant return period ends. For example a return period to 31 March 2014 falls in the year of assessment 2013-14 so use the time limits for 2013-14.
- If the assessment is made in respect of a relevant payment not made in an accounting period, CTM35140 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm35140), use the time limit relating to the year of assessment in which the payment is made.
Mr J T Dack v 24 Eco Ltd: 2301996/2024
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Mr J T Dack v 24 Eco Ltd: 2301996/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67b75184a7e22f201213dd65/Mr_J_Tilford_Dack_v_24_Eco_Ltd_2301996-2024_Judgment.pdf).
Ms K Langford v Cambridge Care Company Ltd: 3305357/2024
Source: gov.uk (2025-07-09)

Employment Tribunal decision.

Read the full decision in Ms K Langford v Cambridge Care Company Ltd: 3305357/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6867afe92cfe301b5fb67746/Ms_Kirsty_Langford_v_Cambridge_Care_Company_Limited-_3305357-2024-_Judgment.pdf).
Glencar Construction
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 Glencar Construction 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 Glencar Construction recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Fire incidents in education premises, England 2010 to 2024
Source: gov.uk (2025-01-23)

New analysis of fire incidents in education premises.

These statistics are sourced from the Home Office’s online Incident Recording System (IRS), which fire and rescue services (FRSs) complete for every incident they attend, be it a fire, a false alarm or a non-fire incident.
Company Names Tribunal decision: Fendi Casa Limited
Source: gov.uk (2025-06-12)

Decision for applicant Fendi SRL against registration number 14120456, applicant successful.

Application number 5051

Applicant Fendi SRL objected to the name used by Fendi Casa Limited under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 9 June 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Fendi Casa Limited is changed to 14120456, Ltd.
Merlin Contract Services 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 Merlin Contract Services 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 Merlin Contract Services 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
PM meeting with Secretary General of NATO Mark Rutte: 9 September 2025
Source: gov.uk (2025-09-09)

The Prime Minister hosted NATO Secretary General Mark Rutte at Downing Street this afternoon.

The Prime Minister hosted NATO Secretary General Mark Rutte at Downing Street this afternoon.

The leaders began by discussing the situation in Doha, and the Prime Minister condemned the attack and reiterated the need to avoid further escalation in the region.

Turning to Ukraine, the leaders reflected on the situation on the frontline and underscored the need to ensure the country received the right military capabilities to keep them in the fight now.

The NATO Secretary General updated on his discussions at the Ukraine Defence Contact Group earlier today, and both leaders welcomed the efforts by allies to step up support, including through the Coalition of the Willing.

The military work that had also taken place to integrate US support into the plan for the Coalition of the Willing had progressed well, the leaders agreed.

However, more pressure, including through sanctions, needed to be applied to Putin to force him to engage meaningfully with peace talks, they added.

The NATO Secretary General also congratulated the Prime Minister on the UK’s successful bid for Norway’s future frigate programme. The Prime Minister said the decision would strengthen NATO Euro-Atlantic security and further increase interoperability across the Alliance, while also supporting jobs at home across the defence industry.

The leaders looked forward to speaking again soon.
Miss L Konstantinov v Kent County Council: 2304201/2020
Source: gov.uk (2025-09-05)

Employment Tribunal decision.

Read the full decision in Miss L Konstantinov v Kent County Council: 2304201/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68b85807d723ba6f74dba968/Miss_L_Konstantinov_V_Kent_County_Council_2304201-2020_so_jud_pub.pdf).
Employment Rights Bill: supporting documents
Source: gov.uk (2025-04-08)

Supporting documentation for legislation which will update and modernise the legislative framework in relation to employment rights.

The government’s Plan to Make Work Pay sets out how it is aiming to grow the economy, raise living standards across the country and create opportunities for all. The plan will help more people to stay in work, improve job security and boost living standards. The plan will support employers and businesses across the country, creating a fair and level playing field and modernising the employment rights framework to suit the economy of today.

The Employment Rights Bill, which was introduced to Parliament on 10 October 2024, is the first phase of delivering the Plan to Make Work Pay, supporting employers, workers, and unions to get Britain moving forward and fulfilling a commitment to introduce legislation within 100 days. The Bill will update and modernise the legislative framework in relation to employment rights.

For further information, read the:
- Next Steps for the Plan to Make Work Pay (https://www.gov.uk/government/publications/next-steps-to-make-work-pay)
- Employment Rights Bill impact assessments (https://www.gov.uk/guidance/employment-rights-bill-impact-assessments)
- Employment Rights Bill factsheets (https://www.gov.uk/government/publications/employment-rights-bill-factsheets)
KB Facilities Management Group 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 KB Facilities Management Group 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 KB Facilities Management Group Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- 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.
Access to Work holistic assessments provider guidance for contracts effective on or after 5 June 2023
Source: gov.uk (2025-10-17)

DWP provider guidance for Access to Work holistic assessments.

Details

This guidance is for Department for Work and Pensions (DWP) providers of the Access to Work holistic assessments programme for contracts effective after 5 June 2023.

Other Access to Work provider guidance
- Access to Work Mental Health Support Service (MHSS) provider guidance (https://www.gov.uk/government/publications/access-to-work-dwp-provider-guidance)
- Read the Access to Work provider memos (https://www.gov.uk/government/publications/atwlr02-provider-memo-access-to-work) for updates to the guidance