theodi/ndl-core-corpus huggingface dataset:
IEIM8000530 - Acquisition and disposals of relevant cryptoassets against fiat currencies
Source: gov.uk (2025-11-04)


When a cryptoasset user buys cryptoassets using fiat currency (like pounds or euros), the RCASP must report the total amount the user paid for each type of cryptoasset, after taking out any transaction fees. This applies regardless of whether the cryptoasset was bought from another person or from the RCASP.

“Fiat Currency” means the official currency of a country. It is issued by the government or by its central bank or monetary authority. It can come in physical form (like coins and banknotes) or digital form (like bank reserves or central bank digital currencies). It also includes commercial bank money and electronic money products (including specified electronic money products).

When someone sells cryptoassets for fiat currency, the RCASP must report the net total amount the user received, after subtracting fees. This applies regardless of whether the cryptoasset was sold to another person or to the RCASP.

Where the RCASP only handles one part of the transaction and does not know the value in fiat the user received in return, the RCASP does not need to report the full trade. Instead, it should report the cryptoasset movement in the transaction as a transfer.

Valuation

Exchanges must be reported in the amount of fiat currency paid. Where the amounts paid or received are in multiple different fiat currencies, the amount reported must be in a single fiat currency, converted at the time of each relevant transaction, and in a manner that is consistently applied by the RCASP.
Mr M Munawa v BM Care Management Solutions: 6003171/2024
Source: gov.uk (2025-07-21)

Employment Tribunal decision.

Read the full decision in Mr M Munawa v BM Care Management Solutions: 6003171/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/687a4743312ee8a5f0806b98/Mr_M_Munawa_v_BM_Care_Management_Solutions_DJ__6003171.2024.pdf).
Shadow Response Security & Medical 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 Shadow Response Security & Medical 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 Shadow Response Security & Medical 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
We also pledge the following:

Remote Working: consider remote working for mobile armed forces personnel especially partners and spouses.

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.
CTM41255 - Particular bodies: Trade unions and eligible employers’ associations: Introduction
Source: gov.uk (2025-10-03)


Trade unions are companies for Corporation Tax purposes. General rules about how they are taxed are covered in the section on mutual concerns at CTM40950 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm40950) onwards. The last sentence of CTM40965 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm40965) is particularly important.

Registered trade unions are able to claim relief in respect of certain income and gains used for provident benefits, on the basis described at CTM41260 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm41260) onwards.

A registered trade union is one that is entered on the list maintained under the Trade Union and Labour Relations Consolidation Act 1992 or the Industrial Relations (Northern Ireland) Order 1992. Contact HMRC Charities to find out whether a union is registered.

There is no relief from tax for unregistered trade unions.

See CTM41290 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm41290) regarding eligible employers’ associations.
Flats at 23 Phipp Street, London EC2A 4NP: LON/00AM/LDC/2025/0806
Source: gov.uk (2025-11-04)

Residential Property Tribunal decision of Judge Richards-Clarke on 20 October 2025

Read the full decision in Flats at 23 Phipp Street, London EC2A 4NP: LON/00AM/LDC/2025/0806 (https://assets.publishing.service.gov.uk/media/68f75d190cef4b4e32f12d9f/251020_Decision_in_23_Phipp_Street__EC2A_4NP.pdf)
Common Ground Award: prospectus
Source: gov.uk (2025-10-28)

Information about the Common Ground Award and how voluntary, community and social enterprise (VCSE) sector organisations can apply for grant funding.

The Ministry of Housing, Communities and Local Government (MHCLG) is committed to building cohesive and resilient communities. The Common Ground Resilience Fund was launched in September to support local places, and a key part of this is promoting the important role of the voluntary, community and social enterprise (VCSE) sector.

The UK government’s Common Ground Award will invest capital funding into VCSE sector organisations that are bringing people together from different backgrounds, supporting the cost of constructing or renovating facilities, or the purchasing of equipment to deliver services.
Tenancy sustainment and complex needs: A rapid evidence assessment
Source: gov.uk (2025-12-11)

A rapid evidence assessment of what works to support tenancy sustainment among those with complex needs.

A rapid evidence assessment conducted to further develop our understanding of what works to facilitate longer term housing outcomes. The report summarises available evidence on issues and practices associated with tenancy sustainment for people with a lived experience of homelessness and have complex needs.
Ms S Fox v South Essex Academy Trust: 3200536/2017
Source: gov.uk (2025-10-24)

Employment Tribunal decision.

Read the full decision in Ms S Fox v South Essex Academy Trust: 3200536/2017 - Judgment (https://assets.publishing.service.gov.uk/media/5bf2878aed915d1839dfb5ba/Ms_S_Fox_v_South_Essex_Academy_Trust_-_3200536_2017_-Full.pdf).

Read the full decision in Ms S Fox v South Essex Academy Trust: 3200536/2017 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6062edefd3bf7f5ce74c29fe/Ms_S_Fox_-v-_South_Essex_Academy_Trust_-_3200536_2017_-_Judgment.pdf).

Read the full decision in Ms S Fox v South Essex Academy Trust: 3200536/2017 - Remedy (https://assets.publishing.service.gov.uk/media/60dc841ed3bf7f7c2ed84b8d/Ms_S_Fox_-v-_Directors_of_South_East_Academy_Trust_-_3200567_2017_-_Remedy_Judgment.pdf).

Read the full decision in Ms S Fox v South Essex Academy Trust: 3200536/2017 - Notice of Correction (https://assets.publishing.service.gov.uk/media/610a74aa8fa8f506a90a4946/Ms_S_Fox_-v-_South_East_Academy_Trust_-_3200536_2017_-_Notice_of_Correction.pdf).

Read the full decision in Ms S Fox v South Essex Academy Trust: 3200536/2017 - Amended Judgment (https://assets.publishing.service.gov.uk/media/610a75168fa8f506a8da9c7f/Ms_S_Fox_-v-_South_East_Academy_Trust_-_3200536_2017_-_Amended_Judgment.pdf).

Read the full decision in Ms S Fox v South Essex Academy Trust: 3200536/2017 - Amended Remedy (https://assets.publishing.service.gov.uk/media/62a9e01bd3bf7f03744c7ca8/Ms_S_Fox__v__South_Essex_Academy_Trust__-_Case_No_3200536_2017.Amended_judgment.pdf).

Read the full decision in Ms S Fox v South Essex Academy Trust: 3200536/2017 - Reconsideration (https://assets.publishing.service.gov.uk/media/62e3e7afd3bf7f75af0923ea/Ms_S_Fox_-v-_South_Essex_Academy_Trust_-_3200536_2017_-_Reconsideration_Judgment.pdf).

Read the full decision in Ms S Fox v South Essex Academy Trust: 3200536/2017 - Costs (https://assets.publishing.service.gov.uk/media/63b7fdb98fa8f55e2ed4233b/Ms_S_Fox_-v-_South_Essex_Academy_Trust_-_3200536_2017_-_Costs_Judgment.pdf).

Read the full decision in Ms S Fox v South Essex Academy Trust: 3200536/2017 - Costs (https://assets.publishing.service.gov.uk/media/68fa121d30c331c88be6f000/Ms_S_Fox_v_South_Essex_Academy_Trust_-_3200536_2017_-_Judgment.pdf).
Henry Williams and Son (Roads) 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 Henry Williams and Son (Roads) 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 Henry Williams and Son (Roads) 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
- 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.
CH407700 - Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): creating a penalty case in NPPS: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the 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.
DRIVE35 Accounting Officer advice summary
Source: gov.uk (2025-11-17)

A summary of the Accounting Officer's evaluation of the DRIVE35 (Driving Research & Investment in Vehicle Electrification) project.

It is normal practice for accounting officers to scrutinise significant policy proposals or plans to start or vary major projects and then assess whether they measure up to the standards set out in managing public money.

From April 2017, the government has committed to make a summary of the main points from these assessments available to parliament when an accounting officer has agreed an assessment of projects within the Government’s Major Projects Portfolio (GMPP).

Following its full business case, the Accounting Officer for the Department for Business and Trade (DBT) made this Accounting Officer Assessment.
Ms Z Dancer v HC-One Ltd: 6003525/2025 and 6000814/2025
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Ms Z Dancer v HC-One Ltd: 6003525/2025 and 6000814/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/67ebeada199d1cd55b48c5ad/Ms_Z_Dancer_v_HC-One_Limited_-_6003525.2025___6000814.2025.pdf).

Read the full decision in Ms Z Dancer v HC-One Ltd: 6003525/2025 and 6000814/2025 - Reconsideration (https://assets.publishing.service.gov.uk/media/67efc7e92c7cfb9f47d95658/Ms_Z_Dancer_v_HC-One_Limited_-_6003525.2025___6000814.2025_-_Reconsideration.pdf).
DSA03 OME: part 1 OME Acquisition
Source: gov.uk (2025-11-20)

DSA 03 OME part 1 provides guidance to ensure that the risks associated with Ordnance, Munitions and Explosives (OME) are as low as reasonably practicable when in use, stored, moved, and disposed.

Defence Codes Of Practice (DCOP) will be published to this webpage as they become available.

DCOP will ultimately replace JSP 520.

This document is a guide to explain the requirements needed to demonstrate that the inherent risks from Ordnance, Munitions and Explosives (OME) are either broadly acceptable or tolerable and as low as reasonably practicable for the Ministry of Defence (MOD), third parties and the environment. This document applies to all ordnance (weapons, delivery platforms), munitions (missiles, shells, pyrotechnics, mines, bullets, explosive charges) and explosives (propellants, energetic material).

This document is to be used by personnel responsible for OME employed by or contracted to the MOD, land, maritime, air and third parties.

Related content
- DSA 01.1: Defence Policy for Health, Safety and Environmental Protection (https://www.gov.uk/government/publications/defence-policy-for-health-safety-and-environmental-protection-dsa-011)
- DSA 02.OME: Incorporating, Defence Ranges Regulations and Defence Major Accident Control Regulations (MACR) (https://www.gov.uk/government/publications/dsa-02ome-defence-ordnance-munitions-and-explosives-ome-regulations)
- DSA03.OME Preliminary pages (https://www.gov.uk/government/publications/dsa03-defence-ordnance-munitions-and-explosives-ome-preliminary-pages)
- DSA03.OME. part 2: in-service and operational safety management of OME (https://www.gov.uk/government/publications/dsa03-ome-part-2-in-service-and-operational-safety-management-of-ome)
- DSA03.OME. part 3: ranges (https://www.gov.uk/government/publications/dsa03-ome-part-3-ranges)
- DSA03.OME part 4: MACR (https://www.gov.uk/government/publications/dsa03ome-part-4-major-accident-control-regulations-macr)
- DSA03.OME part 5: military laser safety (https://www.gov.uk/government/publications/dsa03ome-part-5-military-laser-safety)
TSI008300 - Requirements of Temporary Storage facility: Risks within Temporary Storage
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.

The following is a list of some of the risk areas for goods in temporary storage:
- substitution, extraction or alteration of goods moving under Union Transit or TIR procedures
- incorrect information in Union Transit/TIR declarations
- declarations of incorrect status of goods
- consignment information not fully recorded in the operator's records
- consignment information not recorded at the right time in the operator's records
- unauthorised removal of goods
- storage of un-manifested goods
- storage of ineligible goods
- excessive journey times between departure from the port/airport and arrival at the temporary storage premises
- failure to complete movement to temporary storage (whether or not an entry is subsequently submitted)
- unauthorised access to goods whilst in temporary storage
- goods subject to checks by other agencies at the place of importation for example veterinary checks on animal products that are removed inland to an ETSF without permission of the relevant agency
- failure to present goods and or lodge import and export documents
Frontier Agriculture 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 Frontier Agriculture 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 Frontier Agriculture 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 Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

special paid leave for Reservists

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Sanctions compliance in the Legal Services sector: Threat Assessment
Source: gov.uk (2025-04-02)

Assessment of threats to UK financial sanctions compliance: a report from OFSI to support a risk-based approach to compliance in Legal Services.

This publication is one in a series of sector-specific assessments by the Office of Financial Sanctions Implementation (OFSI) addressing threats to UK financial sanctions compliance.

These assessments demonstrate OFSI’s commitment to proactively investigate breaches of UK financial sanctions. This assessment provides information on suspected sanctions breaches only and is intended to assist stakeholders with prioritisation as part of a risk-based approach to compliance.
Change of His Majesty’s Ambassador to Hungary: Justin McKenzie Smith
Source: gov.uk (2025-06-19)

Mr Justin McKenzie Smith has been appointed His Majesty’s Ambassador to Hungary in succession to Mr Paul Fox, who will be retiring from the Diplomatic Service. Mr McKenzie Smith will take up his appointment during October 2025.

Curriculum vitae

Full name: Justin James McKenzie Smith

Media enquiries

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

Telephone xx-xxxx-xxxx

Email the FCDO Newsdesk (monitored 24 hours a day) in the first instance, and we will respond as soon as possible.
RSH Nominations and Remuneration Committee minutes 2025
Source: gov.uk (2025-12-01)

Minutes of the Regulator of Social Housing's Nominations and Remuneration Committee.

The Nominations and Remuneration Committee (https://www.gov.uk/government/publications/nominations-and-remuneration-committee) (formerly the Nominations and Governance Committee) is an advisory body which exercises governance functions. It comprises between 2 and 4 members appointed by the Board of RSH. The Committee meets at least once a year, or as required, at appropriate intervals.

Minutes for this committee are available from April 2023.

RSH Board minutes from October 2018 and the Audit and Risk Assurance Committee are also available on the minutes page (https://www.gov.uk/government/collections/rsh-board-and-committee-minutes).
Screening for Down’s syndrome, Edwards’ syndrome and Patau’s syndrome: NIPT summary information
Source: gov.uk (2025-01-30)

Summary information about non-invasive prenatal testing (NIPT) as part of screening for Down’s syndrome, Edwards’ syndrome and Patau’s syndrome in the NHS.

This summary about the introduction of NIPT in the screening pathway for Down’s syndrome, Edwards’ syndrome and Patau’s syndrome in the NHS provides information about eligibility, accuracy and the options available to women.

This publication was previously published by Public Health England, which closed on 30 September 2021.
Product Recall: OUTIGO KF12 Chainsaw sold via Amazon (2501-0106)
Source: gov.uk (2025-02-27)

Product Recall for OUTIGO KF12 Chainsaw presenting a serious risk of injuries.

Summary

Product: OUTIGO KF12 Chainsaw sold via Amazon

Hazard: The product presents a serious risk of injuries as there is insufficient protection to the user.

Corrective action: This product has been recalled from end users.

Product information

Hazard

The product presents a serious risk of injuries as the chain brake is not operational and there is a lack of protection. If the user were to use the chainsaw to cut wood, they may experience a kickback. The chain brake would then fail to operate, resulting in the user experiencing contacting the blades and receiving an injury.

The product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

This product has been recalled from end users.

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

Additional information

PSD case number: 2501-0106

Notified by: Local Authority Trading Standards
36th anniversary of the Lockerbie air disaster
Source: gov.uk (2025-01-22)

AAIB attends memorial service honouring the 270 lives lost in the air and on the ground

The Air Accidents Investigation Branch (AAIB) attended the 36th anniversary memorial service of the Lockerbie air disaster in December, honouring the 270 lives lost both in the air and on the ground. Last month’s commemoration particularly recognised the dedication of the first responders who worked tirelessly in the aftermath of the tragedy.

Representing the AAIB staff who investigated this tragedy were two inspectors - one current and one retired - who attended to pay their respects. We were honoured to contribute a plaque to the ‘Wall of Honour’ commemorating the victims of this devastating event back in 1988.
HCOTEG174270 - Flow meters - other information: What can make flow meters inaccurate?
Source: gov.uk (2025-08-29)


The type of flow meter used is a function not just of the accuracy of the meter itself, but also of its suitability to cope in the conditions in which it is used.

The factors that affect meters are:
- Turbulence caused by bends in pipe work before the meter. This can affect all types of meter. Indeed, some types of meter work by measuring turbulence caused by a fixed obstruction, so that any additional turbulence will make the meter inaccurate.
- Bubbles - anything that allows air or gas into the pipe could again cause most meters to be inaccurate, by changing the volume.
- Viscosity of the fluid - may be illustrated by the difference in viscosities between lubricating oil and white spirit. Thicker lubricating oil has to be heated to thin it, and then pumped and stored in heated or insulated pipes and tanks. Thinner white spirit has 2 adverse effects: it has no lubricating properties to protect the meter through which it is flowing, and its 'thinness' means that the meter has to maintain a very tight seal where there are moving parts - accordingly they tend to wear out quickly.
- Temperature - the density of the oil reduces the hotter it becomes - plus some flow meters work by measuring temperature variation.
- Vibration - 'Coriolis' meters in particular are affected by vibration because they use vibration in order to produce a measurement, so mounting them on a vibrating jetty as has happened, will render the meter inaccurate.
- Small amounts - a meter should be able to measure less than 2 litres for revenue accounting but some find it difficult to measure flows that stop and start - (also see 'linearity').
- Changing flow rates - flow meters used for loading have to be accurate from a standing start, and initially the loading of tankers is at a low flow rate. If the loading were done at a high flow rate, the fuel sloshing round an empty tank could generate enough static electricity to cause a spark. After sufficient fuel is in the tank, the flow rate is turned up to finish the load as quickly as is practical and safe.
- Electromagnetic interference - (possibly generated by electrical equipment, transformers, microwave aerials such as mobile phone masts) can affect meters that work by measuring magnetic interference and might affect computers and transmission equipment built into the meter. They could cause extra current to be induced into a wire or flaws/pulses to be generated. They may also interfere with microwave transmission, where meter readings are wireless, and are transmitted instead to a control room.
- Non oil products - Meter systems should include suitable filters upstream so that any particles or solids do not enter the meter and cause interference with the measurement device.
Reception baseline assessment: information for parents
Source: gov.uk (2025-09-15)

Information for parents about the reception baseline assessment (RBA).

This information is for schools to share with parents when explaining what the RBA is. It includes information about:
- why schools are doing the assessment
- what happens during the assessment
- access arrangements
- how the data is used
SPE15940 - Simplified procedures: public warehouse notification requirements
Source: gov.uk (2025-11-24)


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

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

Either the depositor or the third party must notify the warehouse keeper of entries into or out of EIDR and this notification will allow the entry/release of the goods from the customs warehouse procedure. (The warehouse keeper should not allow the goods to be removed from the customs warehouse arrangements unless this notification has been received otherwise they will be liable for a customs debt for unlawful removal from customs supervision, see also the Special Procedures generic guidance on irregularities.)

The warehouse keeper will need to be notified of the following information:

For Entry

For Removal

The Declaration Unique Consignment Reference number (DUCR) - see note.

The warehouse keepers stock/inventory reference number or product code and DUCR - see note.

The quantity and description of the goods.

The quantity and description of the goods.

Date of entry in the EIDR records.

Date of entry into the EIDR records.

It should be remembered that the above notification does not apply if the warehousekeeper is acting under direct representation.

Note: Whilst the DUCR may be recorded by the warehouse keeper as the reference to the entry and release of the goods, it is recommended that the warehouse keeper should also be provided with the following details:

CHIEF entry number

These details will form part of the audit trail.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
CTM49370 - Building societies: deduction of income tax: deduction of income tax from interest on marketable securities
Source: gov.uk (2025-10-22)


A building society is required to deduct Income Tax from the interest paid on certain marketable securities under ITA07/S889. The requirement applies to any security including a share which is listed, or capable of being listed, on a recognised stock exchange at the time the dividend or interest is payable.

S889 applies to interest on Permanent Interest Bearing Shares (PIBS), a type of hybrid security, see CTM49480 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm49480), and interest on certain other marketable securities, such as index-linked stocks and negotiable bonds issued by some societies.

Interest on the following securities is not covered by S889 and is instead payable gross:
- qualifying certificates of deposit - these are certificates of deposit for not less than £50,000 (or the equivalent in foreign currency), issued for a period not exceeding five years, see ITA07/S985,
- qualifying uncertificated eligible debt security units as defined in ITA07/S986, and
- quoted Eurobonds satisfying the circumstances specified in ITA07/S987.
The effect of the requirement to deduct Income Tax is that individuals who are not liable to pay tax cannot register to have such interest paid without deduction.

Similarly, it is not possible for
- individuals who are not ordinarily resident in the UK,
- charities,
- exempt friendly societies, or
- exempt approved retirement benefit and personal pension schemes
to have interest paid gross by providing a declaration of their tax status.

Non-resident investors (including companies) may be entitled to receive interest on PIBS and other marketable securities without deduction of tax, or after deduction at a reduced rate, under the terms of a double taxation agreement. Claims for exemption or partial relief may be made using form HS304 available online.

There is guidance on PIBS at INTM342140 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm342140) and Eurobonds at INTM342160 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm342160).
Product Safety Report: Water Doodle Mat sold via Amazon (2504-0136)
Source: gov.uk (2025-07-02)

Product Safety Report for Water Doodle Mat presenting a high risk of choking.

Summary

Product: Water Doodle Mat sold via Amazon

Hazard: The product presents a high risk of choking as the removable pen caps are a small part capable of fitting entirely inside a small parts cylinder.

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

Product information

Hazard

The product presents a high risk of choking as the removable pen caps are a small part capable of fitting entirely inside a small parts cylinder. Pieces of the foam animals also detached during testing, creating further small parts. A young child may put these small parts in their mouth and choke.

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

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD notification number: 2504-0136

Notified by: Local Authority Trading Standards
Apply for Individual Vehicle Approval (IVA): lorries and goods vehicles
Source: gov.uk (2025-05-14)

Apply for Individual Vehicle Approval (IVA) if you’re making or importing a single lorry or a very small number of lorries or goods vehicles.

Use this form to apply for IVA for lorries and goods vehicles with a gross vehicle weight of over 3,500kg.

You need to say if you can have the IVA test done by a video call (https://www.gov.uk/guidance/get-an-individual-vehicle-approval-iva-test-done-by-video-call) rather than in person when you fill in the form.

Download and fill in the application form.

Save the application form on your computer.

Send the application form to the Driver and Vehicle Standards Agency (DVSA) using the service to apply for IVA (https://www.gov.uk/apply-vehicle-approval).

Pay the application fee (https://www.gov.uk/government/publications/individual-vehicle-approval-inspection-fees/individual-vehicle-approval-iva-inspection-fees-from-1-october-2014) by credit or debit card (DVSA will tell you how to do this after you’ve applied), or using a pre-funded account.

Your application can be delayed if you do not fill in the application form correctly.
Sub-national road transport consumption data
Source: gov.uk (2025-06-26)

Road transport energy consumption in the UK at regional and local authority level.

This page contains UK sub-national (regional and local authority) level statistics showing fuel consumption by road vehicles.

The estimates are based upon vehicles travelling within each local authority area rather than being specific to residents of the local authority.

These get combined with estimates of the subnational consumption of electricity (https://www.gov.uk/government/collections/sub-national-electricity-consumption-data), gas (https://www.gov.uk/government/collections/sub-national-gas-consumption-data) and other fuels (https://www.gov.uk/government/collections/sub-national-consumption-of-other-fuels) to produce statistics showing total energy consumption (https://www.gov.uk/government/collections/total-final-energy-consumption-at-sub-national-level) for regions and local authorities in the UK.

A methodology summary is available for each annual statistics release on the relevant local authority data page listed here.

Historical releases of the data are available on request from DESNZ: xxx@xxx.xx (mailto:xxx@xxx.xx).
INCHP13250 - Appendices: Appendix E: gold importations under CPC 40 00 051
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)
Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Source: gov.uk (2025-12-10)

Find the UK’s preferential tariffs and Rules of Origin for the agreements contained within the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020.

The attached reference documents detail the preferential tariffs and Rules of Origin that have been agreed in our Free Trade Agreements (‘FTAs’).

The statutory instruments giving effect to these reference documents can be found below:
- The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/1457/contents)
- The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/1657/contents/made)
- The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021 (https://www.legislation.gov.uk/uksi/2021/241/contents/made)
- The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (https://www.legislation.gov.uk/uksi/2021/382/contents)
- The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021 (https://www.legislation.gov.uk/uksi/2021/527/contents/made)
- The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 3) Regulations 2021 (https://www.legislation.gov.uk/uksi/2021/693/contents/made)
- The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) (No. 2) Regulations 2021 (https://www.legislation.gov.uk/uksi/2021/871/contents/made)
- The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021. (https://www.legislation.gov.uk/uksi/2021/1192/contents/made)
- The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (https://www.legislation.gov.uk/uksi/2021/1489/contents/made)
- The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 (https://www.legislation.gov.uk/uksi/2022/174/contents/made)
- The Customs Tariff (Preferential Trade and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022 (https://www.legislation.gov.uk/uksi/2022/525/made)
- The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2022 (https://www.legislation.gov.uk/uksi/2022/613/made)
Crane back in business - with a little help from Spot the robot
Source: gov.uk (2025-04-07)

Spot, the robot "dog," recently assisted colleagues in Dounreay’s Fuel Cycle Area by reactivating a crucial building crane in a reprocessing plant.

The crane had been deactivated at the switchboard in 2023 due to concerns about the ageing asset. Safety restrictions prohibited human interaction with the switchboard, which further delayed its reactivation. However, the facility required the crane for waste shipment and for ongoing decommissioning efforts.

Following consultations with the innovation team, it was decided to use Spot for the task. As the site’s Spot was not equipped with an “arm” handling device, the team asked the Robotics and Artificial Intelligence Collaboration (RAICo) for support. RAICo — a collaboration between UK Atomic Energy Authority, Nuclear Decommissioning Authority, Sellafield Ltd, and the University of Manchester —specialises in solving shared nuclear decommissioning and fusion energy challenges by accelerating the use of robotics and AI in the industry, and has previously worked successfully with Dounreay on various projects.

Robotics experts from RAICo brought Spot to the site and worked with the Dounreay team to devise the best approach. After conducting a week of trials on a non-live switch mock-up in a nearby substation storeroom, the team confirmed that Spot could push the switch into the “on” position.

In an unprecedented manoeuvre, Spot used a gripped pole to flip the switch, successfully restoring power to the crane. A loud “clunk” marked the operation’s success.

Senior Facility Manager Suzy Nellies said:

Thanks to outstanding teamwork between the decommissioning team, RAICo, our colleagues in Works Control, and the electrical team, we have achieved an excellent outcome. We can now proceed with modernising the crane to bring it back into full service.

Kate Canning, NDA’s Head of R&D added:

This is a fantastic example of collaboration through RAICo leading to acceleration of deployment of robotic technology to unlock a real-world challenge in an efficient and safe way. It’s supporting us to keep our people out of harm while developing them, transferring specialist knowledge and skills across our group.
CMA Growth and Investment Council meeting minutes: April 2025
Source: gov.uk (2025-05-20)

The minutes of the Competition and Markets Authority (CMA) Growth and Investment Council meeting on 22 April 2025.

The CMA’s Growth and Investment Council (https://www.gov.uk/government/publications/growth-and-investment-council-terms-of-reference) includes UK business and investor groups, and exists to help ensure effective competition is a driver for growth and investment, with real benefits for consumers and businesses across the UK economy.
Mr D Patira v Lidl Great Britain Ltd: 2219445/2024
Source: gov.uk (2025-04-14)

Employment Tribunal decision.

Read the full decision in Mr D Patira v Lidl Great Britain Ltd: 2219445/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67f7aa6904146682e61bc7d3/Mr_D_Patira_v_Lidl_Great_Britain_Limited_-_2219445.2024.pdf).
Miss K Zimoch v Sutton PJ Ltd: 2602628/2023 and 2600600/2024
Source: gov.uk (2025-02-04)

Employment Tribunal decision.

Read the full decision in Miss K Zimoch v Sutton PJ Ltd: 2602628/2023 and 2600600/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/679cf4afc496e5d3ddafb692/Katarzyna_Zimoch_v_Papa_Johns_GB_Ltd_2602628.2023_Default_Judgment.pdf).
Captive birds, other than racing pigeons immediately released after entry to the European Union and Northern Ireland: certificate 8460
Source: gov.uk (2025-10-29)

Apply online for an export health certificate (EHC) to export captive birds (other than birds kept in captivity for the production of meat, eggs for human consumption or other products and restocking supplies of game birds) from Great Britain (England, Scotland and Wales) to the EU or move them to Northern Ireland.

Apply for an export health certificate online

If you’re in England, Scotland or Wales, you must apply for an export health certificate (EHC) using the online service to export captive birds to the EU or to move them to Northern Ireland.

If you’re in Northern Ireland, you do not need an EHC to export to the EU. Contact DAERA on xx-xxxx-xxxx to find out what you need to do.

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/6900b1fc84b816d72cb9aa63/8460NFG_Oct25_v11.pdf) and specimen certificate (https://assets.publishing.service.gov.uk/media/6900b1ebafec1781f779949f/8460_EN_SPECIMEN.pdf).

2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8460EHC)

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

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

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

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
Find out more

Stay up to date with any changes to EHCs by signing up for email alerts (https://www.gov.uk/export-health-certificates/email-signup).

Find out about getting an EHC (https://www.gov.uk/guidance/get-an-export-health-certificate).

Find out about exporting live animals and animal products (https://www.gov.uk/guidance/exporting-animals-animal-products-fish-and-fishery-products-if-the-uk-leaves-the-eu-with-no-deal) from 1 January 2021.

Help with your application

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

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

Find out about call charges (https://www.gov.uk/call-charges).
IEIM8000475 - Valid self-certificate not obtained
Source: gov.uk (2025-11-04)


New users

RCASPs must obtain a valid self-certificate before effectuating relevant transactions for all new users. If a RCASP fails to obtain a valid self-certificate within the required time limits, you should stop effectuating relevant transactions on behalf of the user.

Pre-existing users

A pre-existing user is either an individual user or entity user that has established a relationship with the RCASP as of 01/01/26. Unlike a new user, RCASPs have 12 months from 01/01/26 to collect the necessary due diligence information. However, if by 31/12/26 the RCASP has not collected due diligence information for the pre-existing user, they may be in a penalty position if they have continued to effectuate relevant transactions for the customer. HMRC recommends that RCASPs start the due diligence process for pre-existing customers as soon as they are able.

Information from other sources

Where the RCASP is a financial institution under the CRS rules, it may rely on the due diligence provisions within chapters. An RCASP may also rely on a self-certificate collected for other tax purposes, as long as the information contained equates to the requirements of the CARF.

Using a third party

RCASPs may wish to rely on a third party to undertake their user diligence. Although a third party is permitted to conduct the due diligence, the RCASP remains responsible for the accuracy and completeness of the due diligence.