theodi/ndl-core-corpus huggingface dataset:
CDS BIRDS Declarations and Customs Clearance Request completion instructions
Source: gov.uk (2025-10-16)

These Data Element Completion instructions relate to Customs Declaration Service (CDS) Customs Clearance Requests ((CCR) inventory releases previously referred to as C21s) for import purposes only.

It does not cover completion instructions for:
- written import customs declaration
- written export customs declarations
- Customs Clearance Requests (CCR) for export purposes
- Final Supplementary Declarations (FSD)
For data element completion guidance for written import and export customs declarations and export CCRs, please refer to the appropriate Declaration Completion Guide (https://www.gov.uk/government/collections/uk-trade-tariff-volume-3-for-cds--2).
CRYPTO40000 - Cryptoassets for businesses: contents
Source: gov.uk (2025-11-10)


This section explains how HMRC will tax transactions of cryptoasset exchange tokens that involve businesses and companies (including sole traders or partnerships).

Although HMRC recognises other types of cryptoasset, see CRYPTO10100 (https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto10100), this section deals specifically with the tax treatment of exchange tokens, for example, bitcoin.
Mr M Mrunal v Papa Johns Pizza: 6000506/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mr M Mrunal v Papa Johns Pizza: 6000506/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67b494e2423f67c0e67d381f/Mr._M_Mrunal_-vs-_Papa_Johns_Pizza_-_6000506.2024_-_Judgement.pdf).
Compulsory purchase orders: Register of decisions
Source: gov.uk (2025-10-28)

Register of decisions on the confirmation of compulsory purchase orders in England.

This register provides details of decisions on all housing, planning and regeneration compulsory purchase orders in England which were submitted to the Secretary of State with responsibility for housing and planning for confirmation.
StaffVetting.Com Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

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

-Working with 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.
Happi & Family Co Limited: [2025] UKUT 112 (AAC)
Source: gov.uk (2025-04-09)

Upper Tribunal Administrative Appeals Chamber decision by Judge Beech on 27 March 2025.

Read the full decision in UA-xx-xxxx-xxxx-T (https://assets.publishing.service.gov.uk/media/67f6794190615dd92bc90de0/UA-xx-xxxx-xxxx-T.pdf).

Judicial Summary

This appeal is DISMISSED.

The Traffic Commissioner’s decision to refuse the Appellant’s application for a standard national operator’s licence involved neither error of law or mistake of fact as per the test in Bradley Fold Travel & Peter Wright v Secretary of State for Transport (2010) EWCA Civ.695.
Miss S C Harris v Thurst Hurdle Ltd: 3308643/2024
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Miss S C Harris v Thurst Hurdle Ltd: 3308643/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6863ae4c08bf2f5376121a79/Miss_S_Courtney_Harris___v_-_Thurst_Hurdle_Ltd___3308643-2024_-_Judgment.pdf).
Standard industrial classification of economic activities (SIC)
Source: gov.uk (2025-11-17)

A condensed list of SIC codes for providing Companies House with a description of your company's nature of business.

Companies House uses a condensed version of the full list of codes available from the Office of National Statistics (ONS) (https://www.ons.gov.uk/methodology/classificationsandstandards/ukstandardindustrialclassificationofeconomicactivities/uksic2007).

Only use SIC codes on the condensed list when filing to Companies House or your filing may be rejected.

This publication shows a condensed list of the ONS codes used to classify business establishments and other standard units by the type of economic activity in which they’re engaged.
J Schultz v ParentPay: 6021511/2025
Source: gov.uk (2025-09-04)

Employment Tribunal decision.

Read the full decision in J Schultz v ParentPay: 6021511/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68b7ffd011b4ded2da19fd4f/6021511.2025_J_Schultz_v_ParentPay_UDL_SO_Judgment.pdf).
What businesses need to know about unfair commercial practices
Source: gov.uk (2025-12-03)

A short guide to how businesses and traders must treat consumers fairly, under the Digital Markets, Competition and Consumers Act.

This is a short guide for businesses and traders, to help explain the guidance on unfair commercial practices (https://www.gov.uk/government/publications/unfair-commercial-practices-cma207).

This may be helpful if, for example, you:
- own or run a business (this means you are a ‘trader’) and sell products, services or digital content to consumers
- sell goods online to make money (rather than to get rid of old things)
- are a lawyer who advises businesses
This helps explain the formal guidance, but does not replace it.

For more detail you should read the full guidance on unfair commercial practices (https://www.gov.uk/government/publications/unfair-commercial-practices-cma207). We have also published detailed guidance on:
- how to manage and prevent fake reviews (https://www.gov.uk/government/publications/fake-reviews-cma208)
- price transparency (https://www.gov.uk/government/publications/price-transparency-cma209)
Product Recall: Yaheetech Recliner Armchair (2511-0265)
Source: gov.uk (2025-11-27)

Product recall for Yaheetech Recliner Armchair presenting a serious risk of fire.

Summary

Product: Yaheetech Recliner Armchair

Hazard: The products present a serious risk of fire as it does not meet fire safety requirements.

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

Product information

Hazard

The product does not meet fire safety requirements. This means there is a potential risk of a fire if the product is exposed to an ignition source.

The product does not meet the requirements of the Furniture and Furnishings (Fire) (Safety) Regulations 1988.

Corrective action

The product has been recalled from end users.

Owners are advised to contact Monumart Ltd to arrange for the return of the product for disposal and a full refund. Monumart Ltd can be contacted at:
- Tel: xx-xxxx-xxxx
- Email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Additional information

PSD notification number: 2511-0265

Notified by: Local Authority Trading Standards
National Fraud Initiative reports
Source: gov.uk (2025-03-12)

Reports for the National Fraud Initiative (NFI), which compares data in the public and private sector to identify fraud or errors.

The NFI is a data matching exercise. It matches electronic data within and between 1,100 organisations, including councils, the police, hospitals and some private companies. This helps to identify potentially fraudulent claims, errors and overpayments.

When there is a match, there may be something that warrants investigation. For example, when data matching shows a person listed as dead and also in receipt of a pension, the relevant body will investigate and, if appropriate, stop pension payments.
Ms A Wilkinson v DWF Advocacy Ltd: 2406698/2024
Source: gov.uk (2025-02-07)

Employment Tribunal decision.

Read the full decision in Ms A Wilkinson v DWF Advocacy Ltd: 2406698/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67a1f8ccb74b3d9dfe36c9dc/Ms_A_Wilkinson_v_DWF_Advocacy_Limited_-_2406698.2024.pdf).
WJ Shirley Consultancy
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 WJ Shirley Consultancy 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 WJ Shirley Consultancy 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
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Astario Systems 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 Astario Systems 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 Astario Systems Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Cyber1st Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Cyber1st Limited will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Cyber1st Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Academies land and buildings collection tool
Source: gov.uk (2025-11-11)

Guidance to help academy trusts and diocesan users submit information to the land and buildings collection tool (LBCT).

The LBCT is the online form the Department for Education (DfE) uses to collect information at 31 August each year about:
- all the land and buildings assets used by academy trusts and academies
- any non-land and buildings assets leased by academy trusts and academies
The LBCT 2024 to 2025 is now live. The deadline for submission is 11:59pm on 16 December 2025. We will only accept returns submitted via the online form. We will not accept the workbook as a submission.

LBCT return login (https://services.signin.education.gov.uk/)

Use the ‘Land and buildings collection tool workbook’ to help you prepare your submission. It includes all the data fields in the LBCT, including the non-land and buildings leases section and the additional sections relevant to some occupancies. Tailor the workbook to suit your circumstances, deleting any sections that are not relevant to your trust.

Join an online session for LBCT support

You can ask questions about the LBCT process during our weekly support calls. Visit the DfE LBCT Eventbrite (https://www.eventbrite.co.uk/x/land-and-buildings-collection-tool-lbct-2025-sector-calls-tickets-1780512523889) page to:
- view scheduled sessions
- book your space
You can also contact us using the DfE customer help portal (https://customerhelpportal.education.gov.uk/) or the virtual assistant for land and buildings (https://askonline.education.gov.uk/chatbot/land-and-buildings).
Asset Purchase Facility (APF)
Source: gov.uk (2025-11-11)

This series brings together correspondence and documents relating to the Asset Purchase Facility (APF).

This document series contains letters exchanged between the Chancellor of the Exchequer and the Governor of the Bank of England relating to the Asset Purchase Facility (APF) and other documents related to the APF.
UK Government to Invest £2.6 Million in V&A Dundee
Source: gov.uk (2025-02-17)

Scottish Secretary confirms £2.6 million for V&A Dundee – investment on top of £20 million for Dundee regeneration projects.

V&A Dundee is to receive £2.6 million in UK Government capital funding. The investment, to remodel and extend the Scottish Design Galleries, was announced today [17 February 2025] by the Scottish Secretary on a visit to Scotland’s design museum.

Speaking after his visit, Scottish Secretary Ian Murray said:

It’s fantastic news that the UK Government is investing £2.6 million in V&A Dundee. It is a great attraction, right at the heart of Dundee’s waterfront, bringing great benefits to the city. This funding will help the museum celebrate the very best of Scottish design and make the experience for visitors even better.

We have taken the necessary steps to mend our public finances in order to provide this funding and a record settlement for the Scottish Government, and I am very pleased that we are delivering this investment in this important national institution.

At the Autumn Budget the Chancellor also confirmed £20 million for regeneration and growth projects in Dundee. In all, the UK Government is investing £1.4 billion in dozens of important local growth projects across Scotland over the next 10 years. This is a key part of the UK Government’s Plan for Change, growing our economy and improving living standards in all parts of the UK.

Director of V&A Dundee, Leonie Bell, said

We are delighted the UK Government has confirmed £2.6 million of funding for V&A Dundee, Scotland’s design museum, to undertake a bold transformation of the Scottish Design Galleries that will bring design to life for visitors, enabling even more people to engage with Scotland’s innovative design history and its continuing influence around the world.

V&A Dundee is an incredible resource for people living in Dundee and Scotland, drawing visitors to the region, championing design and designers and helping to change the face of the city and contributing to economic, cultural and social growth.

This new funding means we can expand the story of design from Scotland and celebrate the worldwide influence of Scottish design and designers, further enhancing the visitor experience at V&A Dundee.

The Scottish Design Galleries are the heart of V&A Dundee. They feature more than 300 objects spanning around 500 years, telling the story of Scottish design’s enduring influence around the world. This additional investment, ahead of the museum’s 10-year anniversary in 2028, will help V&A Dundee boost its contribution to local economic growth, supporting jobs and driving visitors to Tayside.

In 2023 Dundee welcomed 1.35 million visits, an increase of more 50 per cent since before V&A Dundee opened. V&A Dundee is engaging with every school in the city and welcomed its two millionth visitor in 2024. The museum has created very significant economic impacts for the city.
1 Picton Street, Bristol, BS6 5PZ: HAV/00HB/F77/2024/0601
Source: gov.uk (2025-03-28)

Southern Region, Mr I Perry BSc FRICS and Mr S Hodges FRICS on 2 January 2025

Read the full decision in BS6 5PZ_HAV/00HB/F77/2024/0601_decision (https://assets.publishing.service.gov.uk/media/67dedf58c6194abe97358c6d/1_Picton_Street__Decision.pdf) Read the summary reasons in BS6 5PZ_HAV/00HB/F77/2024/0601_reasons (https://assets.publishing.service.gov.uk/media/67dedf8f4fed20c7f559f491/1_Picton_Street__Summary_Reasons.pdf)
Foxhills Junior School: 13 November 2025
Source: gov.uk (2025-11-13)

The schools adjudicator’s admission variation decision about Foxhills Junior School.

Decision reference: VAR2650

Type of decision: variation to admission arrangements - approved

School type: community

School phase: primary

Local authority: Hampshire County Council

Admission authority: local authority
Mr I Zulfiqar v Sainsbury’s Supermarkets Ltd: 3313328/2023 and 3303516/24
Source: gov.uk (2025-01-27)

Employment Tribunal decision.

Read the full decision in Mr I Zulfiqar v Sainsbury’s Supermarkets Ltd: 3313328/2023 and 3303516/24 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/679363878a0829895f24befe/Mr_Irfan_Zulfiqar_v_Sainsbury_s_Supermarkets_Limited_3313328.2023_and_3303516.2024_PPH_Judgment.pdf).
UK Business Data Survey 2024 - qualitative research reports
Source: gov.uk (2025-01-28)

Research based on in-depth interviews with businesses, covering domestic and international data protection and potential high-risk processing of personal data.

To complement quantitative research from the UK Business Data Survey 2024 (https://www.gov.uk/government/statistics/uk-business-data-survey-2024) follow up in-depth interviews were conducted with respondents from 112 businesses from across the UK.

Interviews were divided between three broad topics, each reported on separately:
- Data protection
- International transfers of data
- Potentially high-risk processing of personal data
Findings of in-depth interviews are not representative of the UK business population, but do reflect the range of experiences of UK businesses.

Overarching findings

Data Protection
- Business size and sector had a major impact on approach to complying with data protection laws
- Businesses were generally reactive in their approach to data protection, except for those in technical, legal, or financial sectors
- Drivers of greater engagement with data protection issues included data breaches, perceived reputational damage, business opportunities and received advice
- Smaller businesses tended to delegate responsibility for data protection to external providers, or rely on trade bodies, rather than on the Information Commissioner’s Office
International transfers of data
- Businesses used international data transfer tools, often due to contractual obligations, but knowledge of them varied
- International data transfer was crucial for businesses and client driven
- Businesses, generally, lacked awareness of data localisation but identified commercial advantages and disadvantages after it had been explained
Potentially high-risk processing of personal data
- There was variation in how formalised processes for handling and storing personal data were between businesses, but all businesses undertaking potentially high-risk processing of personal data were aware of the need for high standards of data protection
- Awareness of existing guidance varied, but all businesses potentially engaging in high-risk processing of personal data were aware of it
- Businesses requested more guidance relating to AI and that future guidance should be clear, concise, relevant and tailored
Mr Sumner v JSP Hauliers Ltd: 6008672/2025
Source: gov.uk (2025-08-27)

Employment Tribunal decision.

Read the full decision in Mr Sumner v JSP Hauliers Ltd: 6008672/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/68a83918960e2d135b4c8d89/Mr_Sumner_v_JSP_Hauliers_Ltd_6008672_2025.pdf).
Preparing for Vaping Products Duty and the Vaping Duty Stamps Scheme
Source: gov.uk (2025-09-12)

Find out why you need to prepare for 1 April 2026 if you manufacture, import or store vaping products in the UK.

This brief explains:
- that from 1 April 2026, applications for approval for Vaping Products Duty and vaping duty stamps will open
- why you should apply as early as possible to make sure you have the necessary approval before 1 October 2026
- that from 1 October 2026, you must pay Vaping Products Duty on vaping products and attach a vaping duty stamp on all your retail packaging
- that from 1 April 2027, all vaping products outside of duty suspension in the UK must have a vaping duty stamp attached
- the rate of duty for vaping products and how to work out how much Vaping Products Duty you’ll need to pay
- which vaping products you’ll need to include for Vaping Products Duty
- how and when you’ll need to use vaping duty stamps
- the storing, holding and moving of vaping products
- about keeping records
- what happens if you do not follow the Vaping Products Duty rules and the penalties you may incur
Briefings are for guidance only and reflect HMRC’s position at the time of writing.
DSA03 OME part 3: ranges
Source: gov.uk (2025-03-26)

DSA03.OME part 3 brings together all the Defence Ordnance, Munitions and Explosives (OME) Safety Regulator (DOSR) document suites relating to ranges.

The document covers the following:
- the range safety management system to be used for the safe operation, maintenance and use of all Ministry if Defence ranges
- the design and construction of standard and non-standard military small arms and infantry weapon systems ranges
- the use of fixed wing aircraft and helicopter mounted weapon systems, and unmanned aircraft systems on ranges
- the policy and principles for the planning and conduct of demolitions, disposals, explosive ordnance disposal and battle simulation activities
Also included are:
- Range Safety Policy Letters (RSPLs) (https://www.gov.uk/government/publications/range-safety-policy-letters) which contain changes or clarification of range safety policy
- Range safety notices (https://www.gov.uk/government/publications/range-safety-notices) and Range advice notes (https://www.gov.uk/government/publications/range-advice-notes)
- Defence ranges safety (JSP 403 volume 2) (https://www.gov.uk/government/publications/jsp-403-volume-2)
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 1: OME Acquisition (https://www.gov.uk/government/publications/dsa03-ome-part-1-ome-acquisition)
- 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 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)
TRA initiates transition review into glass fibre from Egypt
Source: gov.uk (2025-03-20)

The TRA has initiated a transition review of a countervailing measure on imports of Continuous Glass Fibre from Egypt.

The TRA has initiated a transition review of a countervailing measure on imports of Continuous Glass Fibre from Egypt (https://www.trade-remedies.service.gov.uk/public/case/TS0069/).

The TRA will be reviewing the measure transitioned from the EU to determine whether it is still suitable for the UK’s needs. This measure is due to expire on 26 June 2025.

Glass fibres are used in the creation of wind turbine blades and in such industries as transport (automotive, marine, aerospace), building and construction and electric/electronics, as well as the manufacturing of various consumer goods.

Last year, the UK imported around 27 million kg of continuous glass fibre, with products from Egypt accounting for around 10% of that volume.

Businesses that may be affected by this measure can register their interest through our public file by 2 April 2025. Interested parties that register after this date may not be able to participate fully in the review.

Notes to editors
- The Trade Remedies Authority is the UK body that investigates whether new trade remedy measures are needed to counter unfair import practices and unforeseen surges of imports.
- Trade remedy investigations were carried out by the EU Commission on the UK’s behalf until the UK left the EU. A number of EU trade remedy measures of interest to UK producers were transitioned into UK law when the UK left the EU and the TRA has been reviewing these to assess whether they are suitable for UK needs.
- chopped glass fibre strands, of a length of not more than 50mm, or
- glass fibre rovings, excluding glass fibre rovings which are impregnated and coated and have a loss on ignition of more than 3% (as determined by the ISO Standard 1887).
Regulators: professional guidance and tools
Source: gov.uk (2025-01-07)

Resources for regulators.

Guidance
- Regulators’ Code (https://www.gov.uk/government/publications/regulators-code) – 2014
- Growth duty (https://www.gov.uk/government/publications/growth-duty) – 2017
- Primary Authority (https://www.gov.uk/government/publications/primary-authority-statutory-guidance) – 2017
- Regulation 765/2008 on Accreditation and Market Surveillance (https://www.gov.uk/government/publications/regulation-7652008-on-accreditation-and-market-surveillance) – 2020
- EU Regulation 2019/1020 on Market Surveillance and Compliance of Products (https://www.gov.uk/government/publications/eu-regulation-20191020-on-market-surveillance-and-compliance-of-products) – 2021
- EU Regulation 2023/988 on General Product Safety (https://www.gov.uk/government/publications/eu-regulation-2023988-on-general-product-safety) – 2024
Regulatory delivery
- Regulatory delivery model (https://assets.publishing.service.gov.uk/media/5bfbddad40f0b65b051658d7/regulatory-delivery-model-outline-presentation.odp) (ODP, 340 KB) – Outline presentation
- Core competencies (https://www.gov.uk/guidance/core-competencies-for-regulators) – Guidance, 2016
- Local regulation: outcomes and impacts (https://www.gov.uk/government/publications/local-regulation-outcomes-and-impacts-toolkit-summary) – Toolkit, 2010
- OPSS risk lexicon (https://www.gov.uk/guidance/opss-risk-lexicon) – Guidance, 2021
Product Safety Risk Assessment Methodology (PRISM)
- PRISM (https://www.gov.uk/guidance/product-safety-risk-assessment-methodology-prism) – Guide, toolkit and further information for GB authorities with responsibility for product safety, 2022
Better Business for All
- Better Business for All (https://www.gov.uk/guidance/better-business-for-all) – Toolkit, 2011-2017
Trading Standards
- Product safety (https://www.gov.uk/guidance/product-safety-support-for-local-authorities) – Resources for local regulators
- Legal metrology (https://www.gov.uk/guidance/legal-metrology-support-for-local-authorities) – Resources for local regulators
- Regulation of age restricted products and services (https://www.gov.uk/government/publications/code-of-practice-age-restricted-products) –- Code of practice, 2013
Company Names Tribunal decision: Temu Agency Ltd
Source: gov.uk (2025-11-26)

Decision for applicant Five Bells Limited and Whaleco UK Limited against registration number 16440493, applicant successful.

Application number 5508

Applicant Five Bells Limited and Whaleco UK Limited objected to the name used by Temu Agency Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.
T Packard v Language Tree Ltd: 6021319/2024
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in T Packard v Language Tree Ltd: 6021319/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/68d501278c739d679fb1dd8b/T_Packard_-vs-_Language_Tree_Ltd_-_6021319.2024_-_Judgment.pdf).
Medical Training Solutions 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 Medical Training Solutions 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 Medical Training Solutions 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
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.
CIRD80350 - R&D tax relief: introduction: R&D Compliance contact details
Source: gov.uk (2025-01-14)


Please contact the team by email if you have any queries using the following naming conventions;

If you are:

1. Asking for help with a technical query, please include ‘TECHNICAL QUERY’ in the heading of your email. Also you may be able to find your answer in our online guidance, the Corporate Intangibles Research and Development Manual.

2. Amending a return, please include ‘AMENDMENT’ in the heading of your email. Please note that the 28 day aim will not apply. We will aim to deal with your claim within 60 days. From 1 April 2019 claims for Research and Development Tax Relief which form a part of an amended Corporation Tax Self Assessment must include a completed CT600 and a Corporation Tax computation.

3. Providing further information in support of a claim: you will not be directly responded to. Please include ‘BACS’, ‘LETTER OF AUTHORITY’ or ‘R&D REPORT’ in the heading subject of your email, depending on what further information you are sending.

4. Requesting the status of your client's R&D claim then please note the following: due to the volume of claims that HMRC process we are unable to give specific information regarding the status of any claim unless the date has exceeded our current processing times . Also we are unable to confirm whether payment has been made to your client's bank account. Please liaise with your client to determine whether payment has been received.

5. General queries regarding online services then please follow the instructions for the general IT helpdesk https://www.gov.uk/government/organisations/hm-revenue-customs/contact/online-services-helpdesk

Our email address is;

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

If you have a query regarding the technical application of the R&D schemes you may email xxx@xxx.xx (mailto:xxx@xxx.xx) .

Alternatively you may post your query to:

Incentives & Reliefs

HM Revenue and Customs

BX9 1LH

6. HMRC has launched a R&D Disclosure facility (https://www.gov.uk/guidance/tell-hmrc-if-youve-claimed-too-much-research-and-development-rd-tax-relief). The link contains the guidance on when you should use this. This is HMRC’s preferred route for customers/agents to submit R&D disclosures.

If you are emailing the R&D email address above with a disclosure please consider utilising this facility instead.

If you have used the facility and are awaiting a Payment Reference Number (PRN) you should receive this within 15 days from the date of submission of the disclosure. If it has been longer than 15 days please state this in your email.
Health Care Support Services
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 Health Care Support Services 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 Health Care Support Services 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
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.
NHS West Yorkshire Integrated Care Board (ICB)
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 NHS West Yorkshire Integrated Care Board (ICB) 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 NHS West Yorkshire Integrated Care Board (ICB) 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
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.