theodi/ndl-core-corpus huggingface dataset:
Climate migration and international aid
Source: gov.uk (2025-09-15)

Explores migration as an adaptive response to climate change by reviewing evidence.

Abstract

The authors explore internal and international migration as an adaptive response to climate change by reviewing evidence on the anticipated scale of such migration, as well as who climate migrants might be and where they might go.

This research is part of the G2LM Gender, Growth and Labour Markets in Low-Income Countries programme.

Citation

Bryan G and others. ‘Climate migration and international aid’ GLM LIC Synthesis Paper No. 14, 2019

Links

Climate migration and international aid (https://g2lm-lic.iza.org/publications/sp/climate-migration-and-international-aid/)
Streamlined asylum processing for children: caseworker guidance
Source: gov.uk (2025-07-18)

How immigration staff should make asylum decisions under streamlined asylum processing.

Guidance on streamlined asylum processing (SAP) within children’s asylum casework. Includes information on making asylum decisions under the streamlined asylum process and changes to how we implement family tracing. References to SAP in this guidance relate only to the children’s casework process.
R Atkinson v PTS SA Ltd (in creditors voluntary liquidation): 6007160/2024
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in R Atkinson v PTS SA Ltd (in creditors voluntary liquidation): 6007160/2024 - Judgment (https://assets.publishing.service.gov.uk/media/684c397b72e2ed81c0797067/6007160-2024_Atkinson_V__PTS_SA_Ltd.pdf).
Safer Sphere CHS 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 Safer Sphere CHS 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 Safer Sphere CHS 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.
Dr M James v Crescendo Entertainment Ltd: 6015908/2025
Source: gov.uk (2025-08-26)

Employment Tribunal decision.

Read the full decision in Dr M James v Crescendo Entertainment Ltd: 6015908/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68a5af128e2cb87576994d35/Dr_M_James_v_Crescendo_Entertainment_Limited_6015908.2025._Judgment.pdf).
Table 3.16 Non-savings/non-dividend Income Tax liabilities for Scottish, Welsh and rest of the UK taxpayers
Source: gov.uk (2025-03-12)

The number of taxpayers and Income Tax liabilities on non-savings/non-dividend income by tax band and by marginal rate, for Scottish, Welsh and rest of the UK taxpayers.

Taxpayers with some tax due on non-savings/non-dividend income only.

These statistics are classified as accredited official statistics.

You can find more information about these statistics and collated tables for the latest and previous tax years on the Statistics about personal incomes page. (https://www.gov.uk/government/collections/personal-income-by-tax-year)

Supporting documentation on the methodology used to produce these statistics is available in the release for each tax year.

Note: comparisons over time may be affected by changes in methodology. Notably, there was a revision to the grossing factors in the 2018 to 2019 publication, which is discussed in the commentary and supporting documentation for that tax year. Further details, including a summary of significant methodological changes over time, data suitability and coverage, are included in the Background Quality Report.
Miss Y T Lai v Dermal Diagnostics Ltd: 2602040/2024
Source: gov.uk (2025-04-30)

Employment Tribunal decision.

Read the full decision in Miss Y T Lai v Dermal Diagnostics Ltd: 2602040/2024 - Judgment (https://assets.publishing.service.gov.uk/media/680b8d855072e9b7db83cc9e/Yin_Tung_Lai_v_Dermal_Diagnostics_2602040.2024.pdf).
Air pollution in the UK 2024
Source: gov.uk (2025-09-30)

This report summarises the results of the UK’s ambient air quality assessment for 2024, presenting measurements from national air pollution monitoring networks and air quality modelling data. It provides a comprehensive analytical view of the UK's air pollution.

This report continues the series of annual compliance reporting against The Air Quality Standards Regulations (2010) and details progress towards meeting the two targets set in The Environmental Targets (Fine Particulate Matter) (England) Regulations (2023).

This report provides background information on the pollutants covered by these regulations, their sources and effects, the UK’s monitoring networks, and the UK’s modelling methodology. It then summarises the results of the UK’s ambient air quality assessment for 2024, presenting measurements from national air pollution monitoring networks and air quality modelling data.

If you have any queries about the reports email xxx@xxx.xx (mailto:xxx@xxx.xx).

Reports about Air Pollution in the UK for previous years (https://uk-air.defra.gov.uk/library/annualreport/) are available on the UK-AIR website.

The data behind the assessment (https://uk-air.defra.gov.uk/compliance-data) is available on the UK-AIR website.
Bed availability and occupancy data for Q3 2024/25
Source: gov.uk (2025-02-20)

The KH03 is a quarterly collection from all NHS organisations that operate beds, open overnight or day only.

It collects the total number of available bed days and the total number of occupied bed days by consultant main specialty.

Data for this collection is available back to 2000-01.

Prior to 2010-11 the KH03 was an annual return collecting beds by ward classification. It also included data on Residential Care beds.

Official statistics are produced impartially and free from any political influence.
CH401365 - Charging penalties: introduction: cost effectiveness of penalty assessment: getting approval
Source: gov.uk (2025-09-01)


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

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)CH401380 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch401380)(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)
- (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)
TWB Bespoke
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 TWB Bespoke 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 TWB Bespoke recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
- 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 K Brempong v Department for Business and Trade: 6011167/2024
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in Mr K Brempong v Department for Business and Trade: 6011167/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67cef6d3df9470296491609b/Mr_Kofi_Brempong_v_Department_for_Business_and_Trade_-_6011167-2024.pdf).
Glasgow security director fined for operating while unlicensed
Source: gov.uk (2025-07-28)

Leann McKirkle was fined £400 for being unlicensed for her role as sole director of Strathclyde Security Ltd.

In November 2023, Security Industry Authority (SIA) investigators confirmed that Strathclyde Security Ltd had been supplying door supervisors to a venue in Glasgow. This despite Ms McKirkle not possessing a legally required SIA licence.

After further investigation and Ms McKirkle failing to respond to multiple requests for interview between December 2024 and April 2025, the case was reported to Scotland’s Crown Office and Procurator Fiscal Service (COPFS).

As a result, she was fined £400 after admitting an offence under Section 3 of the Private Security Industry Act.

John Farrell, SIA Criminal Investigations Officer, said:

All directors of companies supplying security officers undertaking licensable activity, whether they are also front-line security or not, must hold an SIA licence. This helps ensure public safety and faith in the private security industry and its management. Leann McKirkle undermined the industry’s relationship with the public through her unlawful actions.

Background

By law, security operatives working under contract must hold and display a valid SIA licence. Information about SIA enforcement and penalties (https://www.gov.uk/guidance/learn-how-we-enforce-sia-regulation) can be found on GOV.UK/SIA (https://www.gov.uk/government/organisations/security-industry-authority).

The offence relating to the Private Security Industry Act 2001 (https://www.legislation.gov.uk/ukpga/2001/12/contents) that is mentioned above is:
- Section 3 – engaging in licensable conduct without a licence
The SIA is the organisation responsible for regulating the private security industry in the UK, reporting to the Home Secretary under the terms of the Private Security Industry Act 2001 (http://www.legislation.gov.uk/ukpga/2001/12/contents). The SIA’s main duties are the compulsory licensing of individuals undertaking designated activities and managing the voluntary Approved Contractor Scheme (ACS).

Media enquiries

For media enquiries only, please contact:

SIA press office

Email xxx@xxx.xx (mailto:xxx@xxx.xx)
DMBM404010 - Interest: handling interest objections and enquiries: general information
Source: gov.uk (2025-09-12)


Some content of this manual is being considered for archiving. If there is content you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know as soon as possible.

Basis of calculation

Although there are several functions available for calculating interest, the basis of calculation

is the same:

£amount (including pence) x interest rate x number of days/ 366.

You can use this formula if you have to calculate an interest charge when you do not have access to HoD systems

Interest is charged
- for the number of days from the due and payable or reckonable date to the date of payment
- for the due date but not for the day on which payment is made
- at the actual rate in force on the rate change day.
The `effective' date of payment may be earlier than the date of receipt (see DMBM201020 (https://www.gov.uk/hmrc-internal-manuals/debt-management-and-banking/dmbm201020)).

Overview

If tax is paid late we have a statutory obligation to charge interest.

There is no appeal route for disputes about interest. But we will, in certain circumstances, consider giving up some or all of the interest if a customer objects to the charge or a review identifies that a HMRC mistake or unreasonable delay contributed to some or all of the build-up of interest.

In the first instance you should deal with enquiries about, and objections to, an interest charge locally.

Exceptionally, you can cancel or revise a charge where this was made incorrectly. But only the Interest Review Unit (IRU) can agree to set aside the payment of a correctly raised interest charge.

Enquiry or objection

An enquiry is a question of a general nature for example about the rate of interest or the period for which it is charged. Your response will normally be factual.

An objection is when
- the relevant date or effective date of payment is disputed
- a claim is made that mitigating circumstances apply
- legislation is questioned
- an explanation to an enquiry is not accepted.
Objections fall into two main categories
- disputes over the facts determining the calculated charge, for example an incorrect effective date of payment dealt with locally
- pleas for waiver or reduction to correctly raised charges due for example to ignorance of the rules or alleged delay. If relief is offered in such cases the adjustment is dealt with by remission authorised by the IRU.
Referral to IRU

Certain objections that you cannot resolve locally should be passed to the Interest Review Unit (IRU) (sharepoint.com) for review in accordance with your department’s Ocelot guidance.

The IRU will only accept cases where the interest charge is final and no longer accruing.

The Interest Review Unit (IRU)

The IRU is a specialist unit based in Cumbernauld that looks at cases of disputed interest, charged as a result of late payment.

Further information

The IRU site provides further information on the type of interest objection you may receive and on what the IRU does.
Confirmed hearing loss in babies: description in brief
Source: gov.uk (2025-06-24)

Healthcare professionals can use this leaflet to answer parents' common questions on hearing loss in babies: available in Bengali, Gujarati, Hindi, Punjabi and Urdu.

This publication explains a hearing loss in babies.

The document covers information on:
- causes of a hearing loss
- types of hearing loss
- the affect a hearing loss can have
- details of support available
- communication tips
Sellafield-supported landmark harbour project opens
Source: gov.uk (2025-10-06)

A new community and visitor facility has officially opened on Whitehaven’s historic harbour in West Cumbria.

The Edge, developed with support from Sellafield Ltd and the UK Government’s Coastal Communities Fund, offers a range of amenities including:

16 en-suite guest rooms with harbour views

a café and mezzanine bar

meeting rooms

changing and drying facilities

a stage for performances and cultural events

The project was delivered in partnership with local organisations through Sellafield Ltd’s Social Impact Multiplied (SiX) programme, which aims to support resilient economies and thriving communities across West Cumbria.

Stuart McCourt, social impact manager at Sellafield Ltd, said:

We’re really excited to see The Edge open, it will be a real asset to the community.

The project matched well against 2 of our social impact objectives. It helps to create ‘resilient economies’ by attracting visitors into the area and increasing the footfall for local business. From a ‘thriving communities’ perspective, the facility will give opportunities to local residents without the need to travel out of the area.

The Edge is designed to support a wide range of users, including local groups, paddleboarders, cyclists completing the C2C and walkers completing the Coast-to-Coast route, and visitors enjoying the Cumbrian coastline, as well as offering 16 en-suite bedrooms with stunning harbour views.

The Edge stands as a testament to resilience and regeneration. Its journey began after a devastating storm destroyed the buildings once perched on the quay.

Deanne Shallcross, chief executive of Whitehaven Harbour Commissioners, said:

It feels amazing to open the doors to the public and to hear such positive reactions from the first groups of users.

With Osprey Management Group as the main operator, and by working with various activity specialists, our aim is to build a financially sustainable centre with long-term social, economic and health benefits for the local area and beyond.

Craig Lowery, managing director of Osprey Management Group, said:

We are proud to be involved in this unique and exciting project which we are sure will benefit the visitor economy and the people of West Cumbria.

We are looking forward to continuing our commitment to provide job opportunities to local people and we look forward to welcoming guests to The Edge.

Sellafield Ltd is part of the Nuclear Decommissioning Authority group, which has invested over £60 million of direct socio-economic funding across the UK over the last five years, leveraging millions of pounds of further investment from partners, to support significant projects that enable permanent and sustainable change in its site communities.

Further reading

Sellafield Ltd Social Impact, Multiplied (https://www.gov.uk/guidance/social-impact-multiplied)

The Edge - Coastal Activities Centre, Whitehaven, Cumbria (https://www.whitehavenhc.org.uk/the-edge-1)
CISR61240 - Monthly returns: overview: deemed contractors - non-contract payments
Source: gov.uk (2025-08-07)


Introduction

The term contractor, for the purposes of the Construction Industry Scheme, is defined at FA04/s59.It is set out to include:
- any person carrying on a business which includes construction operations (FA04/s74). These are known as 'mainstream contractors' in this guidance.
- any person carrying on a business, or defined body, whose expenditure on construction operations exceeds certain limits (FA04/s59 (1)(b)-(l)). These are known as 'deemed contractors' in this guidance.
- any subcontractor to a contract for construction operations who engages subcontractors to carry out any of that work (FA04/s57 (2)).
Deemed Contractors

Under the Scheme, some businesses, public bodies and other concerns who regularly carry out or commission construction work, are deemed to be contractors.Deemed contractors are set out at FA04/s59 (1)(b)-(l) to include the following:
- businesses that spend a certain amount on construction operations
- any public office or department of the Crown (including any Northern Ireland department and any part of the Scottish Administration)
- the Corporate Officer of the House of Lords, the Corporate Officer of the House of Commons and the Scottish Parliamentary Body
- any local authority
- any development corporation or new town commission
- the Commission for the New Towns
- the Secretary of State if the contract is made by them under Section 89 of the Housing Associations Act 1985
- the Housing Corporation, a housing association, a housing trust, Scottish Homes and the Northern Ireland Housing Executive
- any NHS trust or Health and Social Services (HSS) trusts.
The amount any businesses must spend on construction operations, to be considered deemed contractors, is set out at FA04/s59 (1)(l) 'in any rolling one year period, the person’s expenditure on construction operations exceeds £3 million'.

The amount the public bodies must spend on construction operations, to be considered deemed contractors, is set out at FA04/s59 (2). This is an expenditure of £3 million or above in any 12 month rolling period.

Deemed Contractors and monthly returns

Any payments made by a deemed contractor to subcontractors in respect of construction operations undertaken will need to be included in a monthly return in the same way as payments returned by any other mainstream contractor.However, where a deemed contractor expends monies on property that is used solely for the purposes of the business itself, then the payments made to subcontractors are outside of the scope of the scheme and do not need to be reported on the monthly return. CISR15140 (https://www.gov.uk/hmrc-internal-manuals/construction-industry-scheme-reform/cisr15140) has more information here.
Mersey Maritime
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 Mersey Maritime 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 Mersey Maritime recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-We will actively encourage our members to sign up to the covenant as well

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.
Criminal Defence Direct Contract 2026
Source: gov.uk (2025-07-15)

Draft contract documents for the Criminal Defence Direct Contract from 4 May 2026.

These draft contract documents cover remote advice under the Criminal Defence Direct scheme from 4 May 2026.

The draft contract consists of the following elements:
- contract for signature
- standard terms
- specification
- further documents.
Contract for signature

The contract for signature is the document which gives effect to the contract as a whole. The sample contract for signature has been published for illustration purposes only as contents such as any special conditions vary between providers.

Standard terms

The standard terms govern the commercial relationship between Legal Aid Agency (LAA) and the provider.

Specification

The specification sets out the rules governing the provision of Criminal Defence Direct work.

Key performance indicators (KPIs)

The KPI annex sets out performance measures we expect providers to meet and explains the consequences of breaching these requirements.

IT requirements annex

The IT requirements annex sets out the IT systems and other related processes the provider must have in place.

Implementation plan annex

The implementation plan annex sets out the bespoke arrangements providers will follow to implementation the service by the service commencement date.

Reporting requirements annex

The reporting requirements annex sets out the information that providers must record and report to the LAA.

Resourcing Plan

The resourcing plan annex sets out the staffing arrangements providers have submitted to resource the CDD service.
Low Pay Commission consultation 2024
Source: gov.uk (2025-05-07)

The Low Pay Commission is seeking evidence to inform our advice on the minimum wage in 2025 and beyond.

The Low Pay Commission (LPC) is the independent body which advises the Government on the levels of the National Minimum Wage (NMW), including the National Living Wage (NLW). We are seeking input to shape the recommendations we will make to the Government this autumn, on minimum wage rates to apply from April 2025.

On 30 July 2024, the Government published an updated remit for the LPC (https://www.gov.uk/government/publications/national-minimum-wage-and-national-living-wage-updated-low-pay-commission-remit-2024). This replaced the remit originally published in March (https://www.gov.uk/government/publications/national-minimum-wage-and-national-living-wage-low-pay-commission-remit-2024), which was the basis for our consultation. We’ll communicate with stakeholders soon on what the new remit means for our evidence gathering and recommendations.

Read more about the most recent increases in minimum wage rates (https://www.gov.uk/government/publications/the-national-minimum-wage-in-2024)

The National Minimum Wage rates in force from 1 April 2024 are as follows:

At the links below, you can read the list of questions we’re interested in. We do not expect respondents to answer all questions unless they are able to; they should focus on the areas which are of most concern to them and where they can provide the most comprehensive evidence. Please submit your written consultation responses by e-mail to xxx@xxx.xx (mailto:xxx@xxx.xx).

As part of our consultation, we meet people and organisations across the UK to hear first-hand evidence on these questions. We are in the process of running in-person regional visits (https://minimumwage.blog.gov.uk/2024/01/09/low-pay-commission-regional-visits-2024-your-chance-to-be-heard/) and will continue to hold meetings and discussions online alongside these. If you are interested in providing evidence, please contact us via xxx@xxx.xx (mailto:xxx@xxx.xx).
MTT55410 - Administration: Compliance: Penalties: Overview
Source: gov.uk (2025-08-05)


There are five types of penalties that may be raised in relation to MTT:
- failure to register (FA08/SCH41)
- penalties relating to the information return (FA23/SCH14/PART11/Para 42)
- penalties relating to the self-assessment return (FA23/SCH14/PART11/Para 43)
- penalties for inaccuracies (FA07/SCH24)
- penalties relating to record-keeping (FA23/SCH14/PART11/Para 46)
These penalties are explained in detail in the following pages in this section.

The filing member of the group is responsible for the obligations that fall upon a group and is consequently liable for the penalties that may be raised in relation to MTT.

A penalty of any type can be appealed. See MTT55500 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55500)+ for further information about appeals.

Where more than one penalty is charged in respect of a single accounting period, the penalty amount will be reduced so that ultimately the total penalty percentage charged does not exceed the highest percentage that is chargeable. See CH84970.

This is set out in part 11, schedule 14 to Finance (No.2) Act 2023.

Domestic Top-up Tax

The MTT penalty regime is replicated for DTT purposes. See MTT50210 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt50210) for further guidance.
Advanced Learner Loan application form for students whose courses start on or after 1 August 2025
Source: gov.uk (2025-06-09)

Loan application form for learners applying for an Advanced Learner Loan and starting a course on or after 1 August 2025

If you cannot apply online, apply by post using the ‘Advanced Learner Loan Application’ form – the postal address is on the form. There are guidance notes available to help you complete your application.

If your course starts on or after 1 August 2025, you’ll need to complete and send the ‘Advanced Learner Loan Application’ form for courses starting on or after 1 August 2025.

Read the student finance privacy notice (https://www.gov.uk/government/publications/student-loans-company-privacy-notice) to find out how the information you provide will be used.
Hertfordshire NHS Community Trust (HCT)
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 Hertfordshire NHS Community Trust (HCT) 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 Hertfordshire NHS Community Trust (HCT) 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.
Teacher misconduct panel outcome: Mr Mark Raven
Source: gov.uk (2025-09-12)

Professional conduct panel outcome, including decision and reasons.

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

Teacher’s name: Mr Mark Raven

Teacher reference number: 0321895

Teacher’s date of birth: 27 July 1966

Location teacher worked: Taunton, Somerset, South West England

Date of professional conduct panel: 06 August 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Mark Raven Taunton, Somerset, South West England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Peachy Productions (London) 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 Peachy Productions (London) 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 Peachy Productions (London) 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
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Asbestos Disposal Solutions (UNITED ADS 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 Asbestos Disposal Solutions (UNITED ADS 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 Asbestos Disposal Solutions (UNITED ADS LTD) recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Climate-related disclosures
Source: gov.uk (2025-01-13)

We have published our inaugural set of climate-related financial disclosures. This is a reporting requirement for central government departments.

We have published our inaugural climate-related financial disclosures in line with recommendations set up by the Task Force on Climate-related Financial Disclosures (TCFD).

TCFD aims to promote the effective management of climate-related risks and opportunities through high-quality disclosure.

Phased disclosures

Our TCFD disclosure is consistent with HM Treasury’s TCFD-aligned disclosure application guidance (https://www.gov.uk/government/publications/tcfd-aligned-disclosure-application-guidance) which interprets and adapts the framework for the UK public sector.

The application guidance has been split into 3 phases with the first applying for the 2023 to 2024 reporting period. GAD chose to optionally disclose beyond what was required for phase 1.

TCFD recommendations

The TCFD recommendations are structured around 4 pillars:
- Governance - The organisation’s governance around climate-related risks and opportunities.
- Strategy - The actual and potential impacts of climate-related risks and opportunities on the organisation’s businesses, strategy and financial planning where such information is material.
- Risk management - How the organisation identifies, assesses and manages climate-related risks.
- Metrics and targets - The metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material.
Credit: Shutterstock

Governance

The main focus of phase 1 was the governance pillar. At GAD climate-related matters are deeply integrated into our organisation’s operations, with the Board holding ultimate oversight on climate risk and strategy.

Our internal Climate and Nature Group is central to identifying and advancing climate-related opportunities, ensuring staff are equipped to manage climate risks. The group contributes to broader sustainability initiatives, including involvement with the Institute and Faculty of Actuaries’ Sustainability Board and the Civil Service Climate and Environment Network.

Adapting to climate change

We are committed to limiting the extent to which we contribute to climate change. We therefore regularly review how we can best identify, assess and mitigate climate-related risks.

GAD actuary Will Stobbs, is co-Chair of the Civil Service Environment Network. He said: “Given our commitment to operating sustainably, we are pleased to have published our first disclosure in line with the recommendations of the TCFD.

“We are happy that our disclosure was able to go further than the minimum requirements for central government but still aim to enhance our disclosure in future reporting periods.”