theodi/ndl-core-corpus huggingface dataset:
CTM03905 - Small profits rate: financial year 2023 onwards: introduction
Source: gov.uk (2025-02-24)


CTA10/PART 3A

With effect from 1 April 2023, the standard small profits rate of Corporation Tax for non-ring fence profits has been reintroduced at CTA10/PART3A by FA2021/S6 and SCH1 ensuring that companies with smaller profits pay CT a lower rate when the main rate is increased from the same date.

The small profits rate previously applied for financial years up to and including 2014. For further details, see CTM03500 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03500) onwards.

The rules that apply to the standard small profits rate largely replicate the earlier scheme and distinguish between:
- total taxable profits, and
- augmented profits - defined at CTA10/S18L as the total taxable profits plus exempt distributions of a qualifying kind received by the company that are not excluded.
Further details of what is meant by profits in this context are at CTM03915 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03915).

Where the profits do not exceed a set lower limit, the total taxable profits are charged at a lower rate of CT, known as the standard small profits rate. This is distinguished from the small ring fence profits rate, CTA10/S279A.

Where the profits exceed a set upper limit, the total taxable profits are charged at the CT main rate.

Marginal Relief

Where profits fall between the lower and upper limits, the total taxable profits are charged at the main rate of CT and the resulting tax is reduced by a sum of marginal relief computed by applying a ‘standard fraction’ to an amount as calculated at CTM03925 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03925). More details of the circumstances in which the standard small profits rate of tax or marginal relief applies are at CTM (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03530)03915 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03915) onwards.

Scope

The legislation applies to all UK resident companies as defined at CTA10/S1121, including unincorporated associations, other than:
- Close investment-holding companies, defined at CTA10/S18N. See CTM03951 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03951);
- Permanent establishments of non-UK resident companies chargeable to CT unless a treaty non-discrimination article applies. See DT1954 (https://www.gov.uk/hmrc-internal-manuals/double-taxation-relief/dt1954);
- Residual income of Real Estate Investment Trusts. See IFM24505 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm24500#);
- Unit trusts or open-ended investment companies. See IFM02210 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm02200#).
Rates, limits and fractions

For a table of rates, limits and fractions for the small profits rate and marginal relief from financial year 2023 onwards see CTM03910 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm03910).
HGV drivers vacancies (RFS03)
Source: gov.uk (2025-07-09)

Data about heavy good vehicle driver vacancies, produced by the Department for Transport.   These statistics are badged as official statistics.

HGV driver vacancies

RFS0301: HGV businesses reporting HGV driver vacancies (https://assets.publishing.service.gov.uk/media/686cf1032cfe301b5fb6785d/rfs0301.ods) (ODS, 36.9 KB)

RFS0302: Reasons which contributed to HGV driver vacancies (https://assets.publishing.service.gov.uk/media/686cf10310d550c668de3c31/rfs0302.ods) (ODS, 12.7 KB)

RFS0303: HGV businesses reporting missing deliveries in the last week due to HGV drivers not being available (https://assets.publishing.service.gov.uk/media/686cf10381dd8f70f5de3c4c/rfs0303.ods) (ODS, 41.3 KB)

Hourly wage increases for HGV drivers

RFS0304: HGV businesses reporting increasing the wages of HGV drivers in the preceding 3 months (https://assets.publishing.service.gov.uk/media/686cf1032557debd867cbddb/rfs0304.ods) (ODS, 10.5 KB)

RFS0305: Amount of hourly wage increases for HGV drivers (https://assets.publishing.service.gov.uk/media/686cf10310d550c668de3c32/rfs0305.ods) (ODS, 9.57 KB)

RFS0306: Reasons for increasing wages of HGV drivers (https://assets.publishing.service.gov.uk/media/686cf1032cfe301b5fb6785e/rfs0306.ods) (ODS, 10.7 KB)

Financial incentive paid to HGV drivers

RFS0307: HGV businesses reporting paying an incentive to HGV drivers in the preceding 3 months (https://assets.publishing.service.gov.uk/media/686cf10310d550c668de3c33/rfs0307.ods) (ODS, 10.5 KB)

RFS0308: Amount of financial incentive paid by HGV businesses to HGV drivers (https://assets.publishing.service.gov.uk/media/686cf10381dd8f70f5de3c4d/rfs0308.ods) (ODS, 40.2 KB)

Response rates

RFS0309: Survey response rates to the HGV driver vacancy section in the Road Freight Haulage survey (https://assets.publishing.service.gov.uk/media/686cf1032cfe301b5fb6785f/rfs0309.ods) (ODS, 9.98 KB)

Contact us

Road freight statistics

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

Media enquiries xx-xxxx-xxxx
Flat B 22 Landseer Road, London N19 4 JZ  : LON/00AU/HMF/2024/0700
Source: gov.uk (2025-10-23)

Residential Properly Tribunal Decision of Judge Daley & Mr A Fonka – Professional Member
 on date 7 August 2025

Read the full decision in Flat B Landseer Road London N19 4JZ Final decision (https://assets.publishing.service.gov.uk/media/68a4894bcd7b7dcfaf2b5ed2/Flat_B_Landseer_Road_London_N19_4JZ_Final_decision.pdf)
Bloodborne viruses (BBVs): opt-out testing in emergency departments (EDs)
Source: gov.uk (2025-10-29)

Interim public evaluation of the opt-out BBV testing in EDs programme in England.

The evaluation of the opt-out BBV testing in EDs programme started in April 2022 and was funded by NHS England. It was rolled out across 34 EDs in areas of very high HIV prevalence in England. It is part of ongoing efforts towards the HIV Action Plan (https://www.gov.uk/government/publications/towards-zero-the-hiv-action-plan-for-england-2022-to-2025) goal to reach zero new transmissions of HIV by 2030 and the elimination of hepatitis B and C as a major public health threat in the UK.
Design hearing decision: O/043/22
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 20 January 2022.

Design decision O/043/22 (https://assets.publishing.service.gov.uk/media/61efd0b1d3bf7f0541dab93d/o04322.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal SectionIntellectual Property OfficeConcept HouseCardiff RoadNewportSouth WalesNP10 8QQ
EXPP8160 - Guidance on other procedures: prohibited, dutiable or restricted goods temporarily exported from the Union
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.

There is a procedure for dealing with the temporary exportation of dutiable and restricted goods which are not under a Customs procedure.

Action at office of export

Box 31

Description of goods

Box 33

Commodity Code

Box 38

Net Mass

Box 104

Tick 'other (specify)' box and enter in block capitals one of the following as appropriate to the circumstances

'Exit from the Union subject to restrictions - goods intended to be reintroduced into the territory of the Union'

'Exit from the Union subject to duty - goods intended to be reintroduced into the territory of the Union'

Action at office of exit

The form and the goods are to be presented to you. Check that the form has been correctly completed and that it corresponds to the goods.

Action at office of re-importation

Take the following action:
- Box J put a cross in the first box and insert the date when the goods are re-imported, and
- Remarks box. Make a note of any irregularities.
Return the form to the office of exit.

This procedure does not apply to goods:
- carried by air, or
- carried by a regular shipping line, by a direct route without a stop outside the EU.
Form C1125 (https://www.gov.uk/government/publications/import-and-export-european-community-transit-document-t5-c1125) can be found on our website.
COM33010 - Background: typical case examples: new company - Section 55 Finance Act 2004 information provided
Source: gov.uk (2025-06-18)


A new company is incorporated and complies with the normal requirement to provide necessary information. The example covers live Accounting Periods (APs), dormant periods and the use of appropriate COTAX update functions.

The events are numbered in date order, and identified as follows:
- Business Event - Action taken or arising outside HMRC
- Automatic Event - Automatic COTAX action within HMRC
- Procedural Action - Action taken by an operator
Order & Type of Event

Action(s) Taken

1 Business Event

Co A Ltd formed and registered with Companies House.

2 Automatic Event

COTAX record for Co A Ltd set up automatically from information provided by the data feed from Companies House.

3 Automatic Event

COTAX assigns a UTR number, creates the first AP from the date of incorporation for 12 months and a second from the day after the end of the first period to the Accounting Reference Date and issues form CT41G to explain the information that the new company must supply.

4 Business Event

Co A Ltd advises the responsible office that it is dormant with no immediate plans to trade.

5 Procedural Action

Clerical staff uses function MAPD (Maintain AP Dates) to set a dormancy period of 5 years.

6 Automatic Event

COTAX suspends issue of Notice to Deliver (CT603) as the company is dormant.

See:
- COM33011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com33011) for a list of forms relevant to this subject
- COM33012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com33012) for a list of functions to use in particular situations
- COM33013 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com33013) for legislation applying to this subject
Export deboned beef and beef offal in recognised cuts to South Africa: certificate 7278
Source: gov.uk (2025-11-27)

Apply online to export fresh or frozen beef, including offal to South Africa.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/692889969c1eda2cdf03423e/7278NFG.pdf).

Download a specimen certificate EHC 7278, version 3: Export deboned beef and beef offal in recognised cuts to South Africa (https://assets.publishing.service.gov.uk/media/5bceedf840f0b64428d1a169/7278EHC_V3.pdf).

2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/7278EHC)

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

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

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

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/692889969c1eda2cdf03423e/7278NFG.pdf).

Download and fill in EHC 7278, version 3: Export deboned beef and beef offal in recognised cuts to South Africa (https://assets.publishing.service.gov.uk/media/5bceedf840f0b64428d1a169/7278EHC_V3.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

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

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

Find out about call charges (https://www.gov.uk/call-charges).
Ten10 Solutions 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 Ten10 Solutions 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 Ten10 Solutions Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
B Brown v The Governing Body of the Koinonia C of E Schools Federation and others: 6006719/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in B Brown v The Governing Body of the Koinonia C of E Schools Federation and others: 6006719/2024 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/6915c1a3bc34c86ce4e6e733/Benjamin_Brown_v_The_Governing_Body_of_the_Koinonia_C_of_E_Schools_Federation___ors_6006719-_2024__Judgment_.pdf).
INTM162080 - UK residents with foreign income or gains: certificates of residence: meaning of beneficial ownership
Source: gov.uk (2025-07-23)


As stated at INTM162020 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm162020), in order for a resident of the UK to be entitled to relief from foreign taxes in respect of dividends, interest and royalties received, most DTAs will state that they have to be the beneficial owner of the income.

Guidance as to the meaning of beneficial ownership can be found at INTM332000 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm332000) and INTM504030 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm504030). Essentially, the UK resident must “enjoy the full privilege to benefit from the income” and must not be bound (in legal, commercial or practical terms) to pass on the income (INTM332040 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm332040)).

In most cases, the UK resident will be the beneficial owner of the income. However, customers who are merely acting as an agent, trustee or nominee on behalf of someone else might not be.

Examples of those who might not be the beneficial owner could include record companies and literary agents (INTM342550 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm342550) and INTM342560 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm342560)), trustees and depositories of pension funds and Collective Investment Vehicles (CIVs) and UK Collecting Societies (that is, those societies who act and collect royalties on behalf of their members). In those cases, the musicians/authors, pension funds/CIVs and members of the Collecting Societies might be the beneficial owner of the income instead.

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

In any case where the Officer has strong reasons to believe that the customer is not the beneficial owner of the income in question, they may need to request further information and evidence from the customer (for example, copies of the contracts under which the income was paid). (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
CIRD69020 - Land Remediation Relief: Definitions: Materials
Source: gov.uk (2025-09-02)


FA01/Sch22/Para2 (4) & FA01/Sch22/Para6

CTA09/S1144 (5) & CTA09/S1172

To be qualifying land remediation expenditure, the materials have to be used directly in the remediation work. For example the chemicals used to treat Japanese Knotweed or the pilings used to create an in ground barrier.

The cost of materials does not include the direct hire of plant or equipment. However, the cost of hiring plant with an operator is subcontract expenditure.
Ms H Kearney v North Lanarkshire Council: 4102622/2017
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Ms H Kearney v North Lanarkshire Council: 4102622/2017 - Strike Out (https://assets.publishing.service.gov.uk/media/682c336e256994af4172ac18/Ms_H_Kearney_v_North_Lanarkshire_Council_-_4102622.2017_-_Judgment.pdf).
PACAC's inquiry into the wider standards landscape: Letter from Chair, CSPL, to Chair, PACAC
Source: gov.uk (2025-09-01)

Doug Chalmers, Chair, CSPL wrote to Simon Hoare MP, Chair, PACAC, regarding PACAC's inquiry into ‘propriety, ethics and the wider standards landscape in the UK’

Doug Chalmers CB DSO OBE, Chair, Committee on Standards in Public Life (CSPL) wrote to Simon Hoare MP, Chair, Parliamentary Administration and Constitutional Affairs Committee (PACAC), House of Commons, regarding PACAC’s inquiry into ‘propriety, ethics and the wider standards landscape in the UK’.
Station House, Station Road, Charing, Kent, TN27 0JA: HAV/29UB/F77/2024/0505
Source: gov.uk (2025-03-07)

Southern Region, Mr I Perry BSc FRICS and Mr J Reichel BSc MRICS on 21 October 2024

Read the full decision in TN27 0JA_HAV/29UB/F77/2024/0505_decision (https://assets.publishing.service.gov.uk/media/677ea170d119b345376655b8/Station_House__Decision.pdf) Read the summary reasons in TN27 0JA_HAV/29UB/F77/2024/0505_reasons (https://assets.publishing.service.gov.uk/media/677ea1b5d721a08c006655a6/Station_House__Summary_Reasons.pdf)
UK and Palestinian strategic cooperation: memorandum of understanding
Source: gov.uk (2025-04-28)

Memorandum of understanding between the UK and Palestinian governments, providing a new framework to enhance the bilateral partnership, signed 28 April 2025.

This memorandum of understanding (MoU) establishes a new framework to guide and enhance the bilateral partnership of the UK and Palestinian governments, and increase their international cooperation over the coming years.

Foreign Secretary David Lammy and Palestinian Prime Minister Mohammad Mustafa sign a strategic cooperation memorandum of understanding in London on 28 April 2025.

Read more: Palestinian Authority and UK strengthen ties to continue work towards long-term peace (https://www.gov.uk/government/news/palestinian-authority-and-uk-strengthen-ties-to-continue-work-towards-long-term-peace).
The Short Form Contract
Source: gov.uk (2025-09-01)

The Short Form Contract is the contract between you and the supplier.

The Short Form Contract is the contract between you and the supplier. It consists of a Cover Letter, an Order Form, the Conditions, and the Annexes. You must prepare the Cover Letter (if used), and the Order Form prior to tender. You must also decide whether you want to use any of the optional annexes.
Evaluation of the Global Challenges Research Fund: Stage 1B Synthesis report
Source: gov.uk (2025-09-15)

Global Challenges Research Fund (GCRF) Stage 1b Synthesis report (2021 to 2022) assesses the evidence on programme processes and progress towards impact in GCRF’s six ‘signature investments.

This Stage 1b synthesis report (2021 to 2022) assesses the evidence on the extent to which programme processes supported excellent development challenge-led R&I, and highlights lessons for future development R&I funds.

These are large-scale programmes and initiatives that were specifically designed to mobilise interdisciplinary, multi-sectoral research and innovation (R&I) to address development challenges and drive progress towards the Sustainable Development Goals (SDGs) in low and middle income countries (LMICs).

The six signature investments are:
- Growing Research Capability (GROW) programme
- Interdisciplinary Hubs programme
- Future Leaders – African Independent Research (FLAIR) Fellowships
- International Partnership Programme (IPP)
- Challenge Leaders initiative
- Four Nations funding stream allocated to UK higher education institutions (HEIs) through the higher education funding bodies.
This report was produced in September 2022, commissioned by the Department for Business, Energy and Industrial Strategy (BEIS), now the Department for Science, Innovation and Technology (DSIT).
HGV Driver Hire 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 HGV Driver Hire 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 HGV Driver Hire 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Promoting equity, diversity and inclusion in volunteering
Source: gov.uk (2025-02-03)

This research explores the effectiveness of different interventions and practices in equity, diversity and inclusion (EDI) across a range of different sized volunteer-involving organisations (VIOs), with an emphasis on smaller organisations.

This research was conducted by a consortium led by Basis Social alongside London Economics and New Philanthropy Capital, as part of the Volunteering Research Managed Service (https://www.gov.uk/government/news/volunteering-research-managed-service-2022-2024).

The research explores the effectiveness of different interventions and practices in equity, diversity and inclusion (EDI), with an emphasis on smaller volunteer-involving organisations (VIOs) and those led by minority or minoritised communities. It aims to identify what types of interventions government and wider stakeholders should champion and support others in the sector to implement.

Key findings include:

The effectiveness of different interventions and practices in EDI varies across different sized VIOs. It is dependent on the following themes:
- Relatability: when volunteers connect with the EDI cause, and when leadership and teams reflect and represent the community.
- Commitment and resource: investment of time, money and skills in EDI - in particular from leadership.
- Inclusive culture.
- Wider context: factors like the pandemic, cost-of-living crisis and decline in supportive infrastructure.
Parliamentary Under-Secretary of State (Minister for Energy Consumers)
Source: gov.uk (2025-09-17)

The minister is responsible for: Warm Homes Plan fuel poverty energy consumer issues, including; domestic energy bills, Ofgem consumer elements, the energy price cap and smart meters domestic energy efficiency public sector decarbonisation clean heat, including the Boiler Upgrade Scheme heat networks business and commercial buildings decarbonisation Ofgem Review

The minister is responsible for:
- Warm Homes Plan
- fuel poverty
- energy consumer issues, including; domestic energy bills, Ofgem consumer elements, the energy price cap and smart meters
- domestic energy efficiency
- public sector decarbonisation
- clean heat, including the Boiler Upgrade Scheme
- heat networks
- business and commercial buildings decarbonisation
- Ofgem Review
HM Treasury
Source: gov.uk (2025-01-31)

The home of HM Treasury on GOV.UK. HM Treasury is the government’s economic and finance ministry, maintaining control over public spending, setting the direction of the UK’s economic policy and working to achieve strong and sustainable economic growth.

HM Treasury is the government’s economic and finance ministry, maintaining control over public spending, setting the direction of the UK’s economic policy and working to achieve strong and sustainable economic growth.

HMT is a ministerial department, supported by 19 agencies and public bodies (/government/organisations#hm-treasury).
Basic Payment Scheme: payment query form
Source: gov.uk (2025-09-19)

Use this form to query a BPS payment or the BPS 2020-2022 data used to calculate a delinked payment.

Fill in this form if you have a query about:
- a BPS payment you’ve received
- the BPS 2020-2022 data used to calculate a delinked payment
You should also fill in the form if you’ve had confirmation from RPA that no BPS payment is due and you disagree with this.

You can only submit a query if you have been notified of the BPS payment or BPS payment related decision within the last 60 days. Read more information on the RPA Complaints Procedure (https://www.gov.uk/government/organisations/rural-payments-agency/about/complaints-procedure) page.

Only fill in the query form after you have either:
- checked your BPS claim statement(s) and the scheme rules for the relevant scheme year, or
- had confirmation that your BPS claim cannot be paid
Then send the completed form to Rural Payment Agency (RPA) by email or post.

We can only accept forms by email if the address they come from is registered on the Rural Payments service. If you’re sending more than one form by email, use a separate email for each form.

What to use this form for

Use this form if you have been notified of a BPS payment or BPS payment related decision within the last 60 days, and:
- think your BPS payment calculation is wrong
- think the BPS 2020-2022 data used to calculate your delinked payment is wrong
- need to send RPA further evidence or information about a payment query you’ve already raised
- disagree with a letter you’ve received about a recalculated BPS payment
- disagree with the decision to reject your BPS claim
Do not use this form to:
- query anything other than a decision about your BPS payment or the BPS 2020-2022 data used to calculate your delinked payment
- chase a payment you haven’t received yet
- chase a payment query form you’ve already submitted
If you have any of these queries call, email or write to RPA using the contact details (#contact).

For any queries about delinked payments please sign in to the Rural Payments service and select ‘Create or view query’ to raise a new query. Read more information about grounds for appeal for delinked payments on the RPA Complaints Procedure (https://www.gov.uk/government/organisations/rural-payments-agency/about/complaints-procedure) page.

The notes on the form explain what to do and how to fill in the form.

After you’ve submitted the form

RPA will send you an acknowledgement email or letter.

You’ll receive a response after your payment query has been looked into fully:
- if we find that we do not need to take any further action we’ll explain why
- if we need to take further action, we’ll confirm what we’ve done and the effect this has had on the original payment, by scheme year
If you have another payment query that you have not already told RPA about, fill in and submit a new payment query form.

Contact RPA

Contact RPA

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

Helpline xx-xxxx-xxxx

Rural Payments AgencyPO Box 352WorksopS80 9FG
Mr Neeraj Handa v The Station Hotel (Newcastle) Ltd and Others: [2025] EAT 62
Source: gov.uk (2025-05-02)

Employment Appeal Tribunal judgment of Judge Auerbach on 02 May 2025.

Read the full judgment in Mr Neeraj Handa v The Station Hotel (Newcastle) Ltd and Others: [2025] EAT 62 (https://assets.publishing.service.gov.uk/media/68149063a87f19ba7b3a828c/Mr_Neeraj_Handa_v_The_Station_Hotel__Newcastle__Ltd_and_Others__2025__EAT_62.pdf).
IEIM8000140 - Acting as an intermediary or counterparty
Source: gov.uk (2025-11-04)


The rules provide examples of the type of activity that may meet the criteria of acting as a counterparty to an exchange transaction:
- dealers acting for their own account to buy and sell relevant cryptoassets to customers
- operators of cryptoasset ATMs
- brokers in relevant cryptoassets where they act on behalf of clients to complete orders to buy or sell an interest in relevant cryptoassets
- cryptoasset exchanges that act as market makers and take a bid-ask spread as a transaction commission for their services
- individuals or entities subscribing one or more relevant cryptoassets
While the sole creation and issuance of a relevant cryptoasset would not be considered a service effectuating exchange transactions as a counterparty or intermediary, the direct purchase of relevant cryptoassets from an issuer, to resell and distribute such relevant cryptoassets to customers would be considered effectuating an exchange transaction.

Example – Broker example, effectuating on behalf of cryptoasset users

A broker allows customers to place buy and sell orders for relevant cryptoassets, which the broker executes on their behalf. The broker earns a commission on each transaction and provides a trading interface. This broker is a RCASP, as it is providing a service effectuating exchange transactions for customers.

In contrast, the activities of an investment fund investing in relevant cryptoassets do not constitute a service effectuating exchange transactions since such activities do not permit the investors in the fund to effectuate exchange transactions.

Example- investment fund, investing on behalf of customers

JKL Ltd is an investment fund carrying on a business of investing in financial assets and relevant cryptoassets on behalf of its investors. 35% of its income is derived from its investments in financial assets and 65% from its investments in relevant cryptoassets. However, JKL Ltd does not effectuate exchange transactions for or on behalf of customers.JKL Ltd is not an RCASP.

Example- DLT validation

Entity X is solely engaged in validating distributed ledger transactions in relevant cryptoassets. Entity X is not an RCASP even if the activity is conducted as business.
Privilege Executive Cars
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 Privilege Executive Cars 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 Privilege Executive Cars 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.
Mr Golden and others v Tui Airways Ltd: 3313221/2023 and others
Source: gov.uk (2025-01-15)

Employment Tribunal decision.

Read the full decision in Mr Golden and others v Tui Airways Ltd: 3313221/2023 and others - Partial Strike Out (https://assets.publishing.service.gov.uk/media/66b9daf0ce1fd0da7b5935fa/Mr_Golden_and_others_V_Tui_Airways_Limited__xx-xxxx-xxxx__3313222.2023__3313223.2023_Partial_Strike_Out_Judgment.pdf).

Read the full decision in Mr Golden and others v Tui Airways Ltd: 3313221/2023 and others - Dismissal (https://assets.publishing.service.gov.uk/media/6786975ff029f40e50881792/Mr_Golden__Mr_Lewis_and_Mrs_Billington_v_TUI_Airways_Limited__3313222-2023___Others_judgment.pdf).
The Armed Forces Compensation Scheme and Service Pensions Order legislation
Source: gov.uk (2025-04-04)

The AFCS and SPO legislation page provides access to historic and current consolidated versions of the legislation in force.

Each consolidated version incorporates the effect of amendments to the scheme and shows the period to which it applies. Future revisions will be added as and when legislative amendments take place.

The Royal Warrant of 2 July 1920 and the Orders in Council of 9 March 1921 have been added to this page to make these documents electronically available as they are not included on the legislation.gov website and there is a reference to them in SI 2025/128.
Monthly statistics for adult social care (England)
Source: gov.uk (2025-12-04)

Official statistics on a range of topics including infection control measures, COVID-19 vaccinations, flu vaccinations and testing for COVID-19 in adult social care settings.

The Department of Health and Social Care (DHSC) publishes monthly official statistics on adult social care in England, with a focus on the impact of COVID-19. This page brings together all the monthly reports, from May 2021.

The data in these reports has changed over time, and includes:
- first, second and booster (seasonal) doses of COVID-19 vaccinations in social care settings
- flu vaccinations in social care settings (seasonal, from November 2021)
- COVID-19 related staff absence rates in care homes and domiciliary care settings at national, regional and local authority level (from February 2022)
- occupancy levels in care homes (from March 2024)
- number of residents in care homes (from July 2025)
- insights from the client level data (CLD) collection (from March 2024, published quarterly)
- estimates of digital social care record (DSCR) uptake (from April 2024, published quarterly)
- selected infection prevention control (IPC) measures in care homes at national, regional and local authority level (May 2021 to August 2022)
- staffing levels in care homes at national, regional and local authority level (May 2021 to August 2022)
- testing for COVID-19 in care homes at national, regional and local authority level (May 2021 to June 2023)
- personal protective equipment (PPE) availability in care homes and domiciliary care settings at national, regional and local authority level (June 2021 to August 2022)
For feedback or questions, contact xxx@xxx.xx (mailto:xxx@xxx.xx).
Dassault Systemes UK 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 Dassault Systemes UK 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 Dassault Systemes UK 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
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Developing relationships and working collaboratively with other organisations supporting the Covenant and the Armed Forces Community in our region

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr W Miah v Premier Support Services Ltd: 1304146/2023
Source: gov.uk (2025-10-13)

Employment Tribunal decision.

Read the full decision in Mr W Miah v Premier Support Services Ltd: 1304146/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/68e7b7f81c8b2a3b506907d0/Wahid_Miah_v_Premier_Support_Services_Ltd_-1304146_2023-_judgment.pdf).
Bird flu: fifth premises near Market Weighton, East Riding of Yorkshire, Yorkshire (AIV 2025/21)
Source: gov.uk (2025-05-02)

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry on 18 February 2025.

Case information

2 May 2025: Following the successful completion of disease control activities and surveillance within the zones surrounding a fifth premises near Market Weighton, East Riding of Yorkshire, Yorkshire (AIV 2025/21), the 10km surveillance zone has been revoked.

1 May 2025: Following the successful completion of disease control activities and surveillance within the zone surrounding the premises near a fifth premises near Market Weighton, East Riding of Yorkshire, Yorkshire (AIV 2025/21), the 3km protection zone has ended and the area that formed it becomes part of the 10km surveillance zone.

18 February 2025: Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry at a fifth premises near Market Weighton, East Riding of Yorkshire, Yorkshire (AIV 2025/21).

A 3km protection zone and 10km surveillance zone has been declared around the premises. All poultry on the premises will be humanely culled.

Download the declaration of the revocation of a surveillance zone (https://assets.publishing.service.gov.uk/media/6814dd5e359707ba3d446794/Revocation_of_surveillance_zone_declaration_DPR_2025_33_AIV2025_21.pdf)

This revokes:

Download the declaration of the ending of a protection zone (https://assets.publishing.service.gov.uk/media/6813b4ed11b82a7ac0999eb9/AIV_2025_21_Merge_PZ_with_SZ_declaration.pdf)

This revokes and replaces:

Download the declaration of an avian influenza protection zone and surveillance zone (PDF) (https://assets.publishing.service.gov.uk/media/67b50130423f67c0e67d3869/AIV_2025_21_DPR_2025-33_Declaration_Protection_and_Surveillance_Zone_20250218.pdf)

Further information

Check:
- the updated bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d)
- if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences)
Case number: 2025/21