theodi/ndl-core-corpus huggingface dataset:
Record keeping
Source: gov.uk (2025-08-04)

Details how long records should be kept and what information is required.

Records about the goods you declare to TA must be made available to the supervising office when requested. The requirements for this are set out in the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Part 5 Regulation 44.

Records must be kept for a minimum of 4 years after discharge of all goods held under your authorisation and must contain the following details:
- where appropriate, the reference to the authorisation necessary for placing the goods under a special procedure
- the movement reference number (MRN) or where it does not exist, any other number or code identifying the particulars of the customs declarations by means of which the goods are placed under the Special Procedure and where the procedure has been discharged in accordance with the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 Part 5 Regulation 43, information about the manner in which the procedure was discharged
- specific data that identify customs documents other than customs declarations, of any other documents relevant to the placing of goods under a special procedure and any other documents relevant to the corresponding discharge of the procedure
- special markings, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods
- location of goods and information about any movement thereof
- customs status of goods
- particulars enabling customs supervision and controls of the use of equivalent goods in accordance with the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Part 5, Regulation 46
- where appropriate, particulars of any transfer of rights and obligations in accordance with the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Part 5, Regulation 42
- where the records are not part of the main accounts for customs purposes a reference to those main accounts for customs purposes
- you must identify any lost or damaged goods
- additional information for special cases, at the request of the customs authorities for justified reasons
- any additional information as specified in any authorisation or approval letters
you must maintain and make available on premises for inspection, when required:
- all stock controls
- financial and commercial records relating to goods for the procedure or goods held on the premises
Where your records are maintained by a third party, any inconsistences or disputes over the accuracy of records will be a commercial dispute. You should be aware that, as the authorisation holder, any inconsistencies in records that give rise to a customs debt will be your responsibility.
Security Industry Authority: Public Body Review 2025
Source: gov.uk (2025-03-24)

The outcome of an independent review of the Security Industry Authority (SIA) under the Public Bodies Review Programme.

The Home Secretary appointed Cristina Bizzi, a senior civil servant at the Cabinet Office, to lead an independent review into the SIA. It focused on identifying efficiencies that the SIA can sustain as it continues to mature, and its scope included the SIA’s:
- efficacy
- efficiency
- governance
- accountability
The review also offers a background of the SIA, outlines its purpose and sets out the purpose of the review. It also concludes with 11 recommendations.

Home Office has published its response to the review.

It should be noted that this review was completed prior to the SIA being announced as the regulator for Martyn’s Law on 12 September 2024. As such, the SIA (supported by the Home Office where appropriate) will consider how best to implement the review’s recommendations in the light of this new function.
FlexEJ 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 FlexEJ 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 FlexEJ 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
- Armed Forces Day
We also pledge the following:

-working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

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.
Mrs A Falluto v Kent County Council: 2303881/2020
Source: gov.uk (2025-08-12)

Employment Tribunal decision.

Read the full decision in Mrs A Falluto v Kent County Council: 2303881/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/689a0d67ad0cbc0e2764324d/Mrs_A_Falluto_v_Kent_County_Council_2303881_so_jud_pub.pdf).
His Majesty The King honours Mrs Yoshiko Mori, Chairperson Emerita, Mori Art Museum
Source: gov.uk (2025-02-14)

His Majesty King Charles III has approved the award of Honorary OBE (Officer of the Most Excellent Order of the British Empire) to Mrs Yoshiko Mori in recognition of her contribution to UK-Japan culture and education.

As Chairperson of the Mori Art Museum and a member of the Board of Directors of the Mori Building Company, Mrs Mori has positioned the arts and culture at the heart of one of Japan’s largest and most transformational real estate developers.

Under her stewardship the Mori Art Museum has championed and supported a wide range of UK artists, and has helped to showcase the strength and diversity of British art to millions of people in Japan.

Beyond the Mori Art Museum, Mrs Mori served for many years in a voluntary role as a Trustee of the Royal Academy of Arts, an independent charity that promotes art and artists. She has also been a champion of international education, and her vision for placing education at the heart of cutting-edge urban development contributed to the establishment of the new British School Tokyo campus at Azabudai Hills, which showcases cutting-edge British design and leadership in educational innovation.
Akin Gump LLP
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 Akin Gump LLP 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 Akin Gump LLP recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

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.
Employer support fund for T Level industry placements
Source: gov.uk (2025-12-03)

Information for providers and employers about the employer support fund (ESF) for the 2025 to 2026 financial year.

The ESF provides financial assistance to employers offering high-quality T Level industry placements between 23 April 2025 and 31 March 2026.

Providers will receive an allocation with which to pay employers for essential costs incurred for industry placements. This is in addition to the funding providers already receive for T Levels and placements.

The guidance explains what employers and providers should expect from the fund. It includes information about:
- funding allocation
- eligibility criteria
- the claims process
- usage and compliance
Mr J Lubran v Powys County Council: 1602182/2023
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in Mr J Lubran v Powys County Council: 1602182/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/665dc6d40c8f88e868d334c7/Mr_Lubran_v_Powys_County_Council__1602182.2023__Reserved_judgment_.pdf).

Read the full decision in Mr J Lubran v Powys County Council: 1602182/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/692713b9ce50d215cae96032/1602182.2023_J_Lubran_v_Powys_County_Council_Reserved_Judgment_with_Reasons.pdf).
Tom Oppenheim MBE
Source: gov.uk (2025-07-16)

Tom Oppenheim is the former Deputy Governor of Bermuda. He left Post in May 2025. Prior to coming to Bermuda, Tom served as Counsellor for Press, Public diplomacy and Programmes, at the British Embassy in Moscow.  He has served in the British Diplomatic Service since 2006 in a variety of roles covering Economic, Politico-Military, Political, Human Rights and Press work.  He has served as Deputy High Commissioner to Solomon Islands, twice at the British Embassy Moscow, and in the British Embassy in Zimbabwe.  Before joining the Diplomatic service Tom worked as a financial advisor in the UK.

Tom Oppenheim is the former Deputy Governor of Bermuda. He left Post in May 2025.

Prior to coming to Bermuda, Tom served as Counsellor for Press, Public diplomacy and Programmes, at the British Embassy in Moscow. He has served in the British Diplomatic Service since 2006 in a variety of roles covering Economic, Politico-Military, Political, Human Rights and Press work.

He has served as Deputy High Commissioner to Solomon Islands, twice at the British Embassy Moscow, and in the British Embassy in Zimbabwe. Before joining the Diplomatic service Tom worked as a financial advisor in the UK.
Centdoor
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 Centdoor 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 Centdoor 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.
Coastal access: Section 52 notice for Weybourne to Hunstanton
Source: gov.uk (2025-07-08)

This notice sets out the Secretary of State’s decision to approve the proposals for improving coastal access between Weybourne and Hunstanton.

On 21 March 2018, Natural England submitted a report (https://www.gov.uk/government/publications/england-coast-path-from-weybourne-to-hunstanton-comment-on-proposals) to the Secretary of State for Environment, Food and Rural Affairs setting out the proposals for improved access to the Norfolk coast between Weybourne and Hunstanton (https://www.gov.uk/government/collections/england-coast-path-weybourne-to-hunstanton).

The Secretary of State has decided to approve the proposals and their decision is outlined in this notice.

The Secretary of State has also made available a copy of the reports given to them by the Appointed Person relating to objections made about this stretch.
High Potential Individual visa: global universities list
Source: gov.uk (2025-11-04)

Find out if your university qualification means you're eligible for a High Potential Individual visa.

This page lists the eligible international universities for the High Potential Individual (HPI) visa (https://www.gov.uk/high-potential-individual-visa).

You can apply for the HPI route if you have graduated from an eligible international university in the 5 years immediately before your application.
Gavin Cook
Source: gov.uk (2025-09-04)

Gavin Cook joined the Foreign and Commonwealth Office in 2002. He was Deputy Head of Mission in Ghana, and has done postings in Ethiopia and Ukraine. Gavin has held a range of positions in the UK, including Deputy Director Strategy/Head of Policy Unit, Head of the Repatriation Taskforce, Deputy Head of Consular Assistance, and Chief Media Officer for the Middle East and North Africa during the Arab Spring. He has also done several secondments to the Cabinet Office, including the National Security Secretariat (Gulf/Iran), and worked on Civilian European Security and Defence Policy, and Turkey. Gavin has served as British Ambassador to Peru since April 2022. Gavin studied Modern History at Oxford (Brasenose College). Gavin Cook on X .

Gavin Cook joined the Foreign and Commonwealth Office in 2002. He was Deputy Head of Mission in Ghana, and has done postings in Ethiopia and Ukraine. Gavin has held a range of positions in the UK, including Deputy Director Strategy/Head of Policy Unit, Head of the Repatriation Taskforce, Deputy Head of Consular Assistance, and Chief Media Officer for the Middle East and North Africa during the Arab Spring. He has also done several secondments to the Cabinet Office, including the National Security Secretariat (Gulf/Iran), and worked on Civilian European Security and Defence Policy, and Turkey. Gavin has served as British Ambassador to Peru since April 2022.

Gavin studied Modern History at Oxford (Brasenose College).

Gavin Cook on X (https://twitter.com/gavindcook).
The Sourcing Playbook
Source: gov.uk (2025-02-26)

Key policies and guidance for making sourcing decisions for the delivery of public services

The Sourcing Playbook is the third annual update to the Outsourcing Playbook, capturing best practice from across government within 11 key policies that all central departments are expected to follow. The new Consultancy Playbook provides specific guidance on sourcing consultancy services.

Access ‘Should Cost Modelling: Tools and Templates’ (https://www.gov.uk/government/publications/should-cost-modelling-tools-and-templates)
Homes England backs SME housebuilder Forge New Homes with £7 million loan
Source: gov.uk (2025-10-16)

A £7 million loan from the Home Building Fund is supporting SME developer, Forge New Homes, to deliver 58 much-needed new homes at Welbeck Gardens in Bolsover, Derbyshire.

The development will provide a mix of three- and four-bedroom homes, including a proportion of affordable homes. The development has been designed to create a welcoming, family-friendly neighbourhood. The site features generous green spaces and is within easy reach of local amenities such as shops, cafes, and schools.

Forge New Homes has secured this loan through Homes England’s Home Building Fund, which provides development finance to small and medium-sized housebuilders that may face barriers accessing traditional funding. The fund aims to accelerate housing delivery and support the creation of vibrant communities across the country.

Simon Century, Chief Investment Officer at Homes England said:

Small and medium-sized housebuilders are essential to building the diverse and resilient housing sector the country needs.

Welbeck Gardens is a prime example of how we are working with partners like Forge New Homes to support the SME housebuilders that are crucial to building a diverse and resilient housing sector.

Andy Beattie, Managing Director of Forge New Homes, said:

Our aim has always been to deliver new homes that are both attainable and affordable for local people.

This partnership with Homes England is a significant step forward, and we’re grateful for their support in helping us make these much-needed homes a reality.

To find out more about Welbeck Gardens visit: https://www.forgenewhomes.co.uk/our-developments/welbeck-gardens/

To find out more about financial support available to SME housebuilders though the Home Building Fund visit: The Home Building Fund — lending and investments to support housebuilding - GOV.UK (https://www.gov.uk/government/publications/housebuilding-support-from-the-home-building-fund/the-home-building-fund-lending-and-investments-to-support-housebuilding)

About Homes England

We are the government’s housing and regeneration Agency, and we’re here to drive the creation of more affordable, quality homes and thriving places so that everyone has a place to live and grow.

We make this happen by working in partnership with thousands of organisations of all sizes, using our powers, expertise, land, capital and influence to bring investment to communities and get more quality homes built.

Learn more about us: www.gov.uk/government/organisations/homes-england/about (https://www.gov.uk/government/organisations/homes-england/about)

Press office contact details

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

Phone: xx-xxxx-xxxx
Sampling and testing
Source: gov.uk (2025-04-30)

When sampling of testing of goods held under customs warehousing procedure is permitted, and how to apply for authorisation to take a sample.

Definition of a sample

The dictionary definition of sample is as follows:

A small part or quantity intended to show what the whole is like

A small amount of fabric, food or another commodity especially given to a prospective customer

A specimen, especially one taken for scientific testing or analysis

In most instances, a sample as defined by 1 and 2 above will be covered by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 for GB and the Community Systems of Duty Relief (CSDR) in Council Regulation (EC) No 1186/2009 for Northern Ireland. A declaration to customs reliefs will be required using the appropriate procedure code (PC) and an authorisation for UFH will not be needed. (Customs reliefs may also be appropriate to samples as defined by 3 above but only if the sample is used to destruction). It should be noted that customs reliefs only provides relief for customs duty and import VAT.

More information on whether customs reliefs is more appropriate than UFH can be found at pay no import duty and VAT on importing commercial samples (https://www.gov.uk/guidance/pay-no-import-duty-and-vat-on-importing-commercial-samples).

This only applies to goods deposited into a customs warehouse already in a sample state, in essence, marked samples, low value goods (goods turned into samples qualify as low value) and only able to be presented as samples (clearly in appearance, not able to be sold).

Sampling of goods or testing of goods held under the customs warehousing procedure is permitted subject to prior permission being granted by the supervising office. Details of the supervising office can be found in the customs warehousing authorisation letter.

Applying for authorisation to sample

When considering applications for sampling as a UFH, the following criteria should be applied:
- the quality of the sample
- the purpose and nature of the tests
- where the testing is to be carried out
- their ultimate disposal
- the quantity of the sample to be taken is to be agreed between the warehousekeeper and the supervising office (but should be no more than is sufficient to carry out the intended tests) and details of the quantity agreed are to be included in the letter, granting the authorisation
- generally, HMRC expects all samples to be destroyed, (destruction of any unused samples can only be carried out with the prior permission of the supervising office), however any samples remaining that the applicant may wish to re-use must be removed to another customs approved treatment or use before any further testing or processing is carried out
All requests for authorisation to undertake sampling whilst the goods are in the customs warehousing arrangements should be treated on a case-by-case basis.
Ms Fardousi v John Lewis plc: 6011524/2024
Source: gov.uk (2025-08-04)

Employment Tribunal decision.

Read the full decision in Ms Fardousi v John Lewis plc: 6011524/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/688a03ff048fff613a4d5b8d/Ms_Fardousi_v_John_Lewis_PLC_-_6011524-2024.pdf).
Risks and benefits of artificial intelligence in locally led nature restoration
Source: gov.uk (2025-09-15)

Scoping study for the Reversing  Environmental Degradation in Africa  and Asia (REDAA) programme.

Abstract:

Report reviews artificial intelligence (AI) tools to assess the potential applications, prospects, risks and barriers of using AI for locally led nature restoration and conservation initiatives.

This work is part of the Reversing Environmental Degradation in Africa and Asia (REDAA) programme.

Citation

Tofighi-Niaki A and others. ’Risks and benefits of artificial intelligence in locally led nature restoration’ Reversing Environmental Degradation in Africa and Asia (REDAA), 2025

Links

Risks and benefits of artificial intelligence in locally led nature restoration (https://www.redaa.org/risks-and-benefits-artificial-intelligence-locally-led-nature-restoration)
Huddersfield Giants RLFC
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 Huddersfield Giants RLFC 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 Huddersfield Giants RLFC 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:

Huddersfield Giants Rugby League Football Club show their support for the Armed Forces Community in inviting the Armed Forces to a chosen fixture each year;

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.
Generic Disposal System Safety Case for a Geological Disposal Facility: disposal system specification
Source: gov.uk (2025-07-21)

The primary objective of the Disposal System Specification is to provide the designers of the disposal system with
the requirements that must be satisfied. It defines the scope and bounds of the engineering design work.

The Disposal System Specification is described in four documents:
- Disposal System Specification Part A: High Level Requirements
- Disposal System Specification Part B: Technical Specification
- Derived Inventory Report
- Derived Inventory: Scenarios Report
Note: the Derived Inventory Report and the Derived Inventory Scenarios Report on this page employ 2013 data. The generic Disposal System Safety Case is based on these figures. NWS has now published updated figures as the 2022 Inventory for Geological Disposal (https://www.gov.uk/government/publications/2022-inventory-for-geological-disposal), which will be used to progressively update the gDSSC.
Ms D Thompson v Safeguard SVP Ltd (In Administration): 3201349/2023
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Ms D Thompson v Safeguard SVP Ltd (In Administration): 3201349/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/673c77829a48a5ab14acc398/D_A_Thompson_v_Safeguard_SVP_Ltd__In_Administration__-_3201349_2023_-_Judgment.pdf).

Read the full decision in Mrs D Thompson v Safeguard SVP Ltd (In Administration): 3201349/2023 - Remedy (https://assets.publishing.service.gov.uk/media/688b3a15a509761441437ef4/Ms_D_Thompson_v_Safeguard_SVP_Ltd__in_Administration__-_3201249_2023_-_Judgment.pdf).
GNR Training
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 GNR Training 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 GNR Training 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
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

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.
ATACPD04900 - ATA carnet procedures: import/re-import CPC
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.

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).

Where the goods are being imported/re-imported through a location with computerised inventory links, Form C 21 (HMRC website) (http://search2.hmrc.gov.uk/kb5/hmrc/forms/view.page?record=yKVBwdbPqdM&formId=174) must be completed showing CPC 00 08 020 in Box 37.
JS v  Accenture UK Ltd: 2212771/2023
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in JS v Accenture UK Ltd: 2212771/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/686f89b52cfe301b5fb679af/JS_v_Accenture_UK_Limited_-_2212771-2023_-_Judgment.pdf).
TSI001000 - Introduction to Temporary Storage: contents
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.

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).
Miss B Strange v Ms J Stratford T/a Jane de Weck Photography: 6010316/2025
Source: gov.uk (2025-10-15)

Employment Tribunal decision.

Read the full decision in Miss B Strange v Ms J Stratford T/a Jane de Weck Photography: 6010316/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68ee5472a8398380cb4ad065/Miss_Brooke_Strange_v_Ms_Jane_Stratford_trading_as_Jane_de_Weck_Photography_6010316-2025_Judgment.pdf).
RDRM32035 - Remittance Basis: Accessing the remittance basis: Claiming the remittance basis up to 5 April 2025: Consequential remittance basis claims
Source: gov.uk (2025-04-07)


From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

Where HMRC has made an assessment or amendment to recover a loss of tax, in certain circumstances a claim that would otherwise be out of time can be made. A claim made as a consequence of a HMRC amendment or assessment to recover a loss of tax where the general claims time limit has passed is a consequential claim.

Whether a consequential remittance basis claim is allowed will depend on the behaviour that has led to the loss of tax which is being recovered.

Where the loss of tax has not been brought about by careless or deliberate behaviour, a consequential remittance basis claim is allowed if made within the time limits set out in SACM9005 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm9005). The reason for this is because section 43A TMA 1970, by virtue of section 43C, applies where HMRC has made an assessment or amendment to recover a loss of tax that hasn’t been brought about by careless or deliberate behaviour. Section 43A allows for all claims and not only claims for relief. The tax effect of the claim is limited to the amount of additional tax brought into charge by the amendment or assessment.

Where tax has been lost due to careless or deliberate behaviour, a consequential remittance basis claim is not allowed. The is because section 36(3) TMA 1970, by virtue of section 43C, applies where HMRC is recovering a loss of tax brought about by careless or deliberate behaviour. Unlike section 43A TMA 1970, section 36(3) TMA 1970 restricts the consequential claims allowed to claims to a relief or allowance. A claim to the remittance basis is a claim for an alternative basis of assessment and not a claim for a relief or allowance, so a consequential remittance basis claim under section 36(3) TMA 1970 is not allowed.

Guidance on consequential claims, including the time limits which apply to these claims, can be found in the Self Assessment Claims Manual (SACM) at SACM9000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm9000).
CTM40565 - Particular bodies: registered societies: carrying on trade - allowable deductions
Source: gov.uk (2025-09-17)


Where a registered society is carrying on a taxable trade
- payments in the nature of advertising expenditure, or
- payments for the purpose of maintaining the trading operations of the society or for the direct benefit of employees or customers
are normally allowable, provided that they do not represent capital expenditure. Payments made for the benefit of members may usually be regarded as payments for the benefit of customers. In exceptional cases, where it appears that the members do not form the bulk of the customers, any doubt as to the admissibility of the expenditure may be referred to BAI (Technical).

Deductions are likely to be available for the following expenditure
- money actually expended for educational purposes, or for fêtes and celebrations,
- normal annual subscriptions to hospitals, convalescent homes and the like, from which the employees or members may derive benefit,
- subscriptions to such bodies as the Royal Agricultural Society, if in the nature of payments for information or benefit received, or
- annual subscriptions to Men's and Women's Co-operative Guilds or to for example the International Co-operative Alliance, and expenses incurred by societies in the attendance of representatives at congresses and similar of those bodies, as distinct from contributions for any capital or political purpose.
The following are inadmissible as deductions:
- expenditure for political purposes, such as payments to the Co-operative Party,
- payments of a capital nature to memorial and/or other endowment funds, or
- subscriptions to general relief funds or to national charitable bodies.
Mr D Sanders v Power Epos Systems Ltd: 6008528/2024
Source: gov.uk (2025-02-12)

Employment Tribunal decision.

Read the full decision in Mr D Sanders v Power Epos Systems Ltd: 6008528/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67a4d6964dd52dddeb16a84a/Mr_D_Sanders_v_Power_Epos_Systems_Limited_6008528-2024_R22_Judgment.pdf).
Mr G McBride v Taylor Wimpey UK Ltd: 2501902/2024
Source: gov.uk (2025-04-02)

Employment Tribunal decision.

Read the full decision in Mr G McBride v Taylor Wimpey UK Ltd: 2501902/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67ebc265632d0f88e8248af9/Mr_G_McBride_v_Taylor_Wimpey_UK_Limited_2501902-24_Judgment.pdf).

Read the full decision in Mr G McBride v Taylor Wimpey UK Ltd: 2501902/2024 - Reasons (https://assets.publishing.service.gov.uk/media/67ebc2ae632d0f88e8248afb/Mr_G_McBride_v_Taylor_Wimpey_UK_Limited_2501902-24_Reasons.pdf).
Housing Benefit: additional guidance manuals and good practice guides
Source: gov.uk (2025-07-03)

This guidance is for local authority staff to process claims and administer Housing Benefit, including Local Housing Allowance.

These guidance manuals and good practice guides have been developed and produced for local authority staff to process claims and administer Housing Benefit, including Local Housing Allowance.

DWP is responsible for updating all the material and advising local authorities about any updates through our newsletter or bulletins.
Mr M Abbott v 1 Financing Ltd: 6020171/2024
Source: gov.uk (2025-04-23)

Employment Tribunal decision.

Read the full decision in Mr M Abbott v 1 Financing Ltd: 6020171/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68078de84dd7e0f8897a6181/Abbott_v_1_Financing_Limited_-_6020171_-_2024_-__JUDGMENT_.pdf).
Charlie Rose Cafe
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 Charlie Rose Cafe 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 Charlie Rose Cafe 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:

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.