theodi/ndl-core-corpus huggingface dataset:
RFIG30130 - Residence for tax years before 2013-14: Leaving the United Kingdom:Residence status
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards

Residence

One of the many factors that determine an individual’s residence is the number of days they are physically present in the UK. The only occasion when days alone determine an individual’s residency is when they are here for 183 days or more during a tax year.

An individual may also be resident in the UK if they are here for fewer than 183 days in a tax year. This will depend on how often and how long they are here, the purpose and pattern of their visits and their connections to the UK. This might include the location of their family, their property, their work life and social connections.

If the nature and degree of ties to the UK show that it is usual for an individual to live in the UK, they are resident in the UK.

Ordinary residence

Ordinary residence is different from residence. The word ‘ordinary’ indicates that an individual’s residence in the UK is typical for them and not casual. If an individual has always lived in the UK then they are ordinarily resident here.

Under the SRT the concept of ordinary residence no longer exists, and so for all intents and purposes ceases from 6 April 2013.

The pattern of an individual’s presence, both in the UK and overseas, is an important factor when deciding if they are ordinarily resident in the UK. You will need to take into account the reasons for them being in, coming to, or leaving the UK and their lifestyle and habits.

Using the information you get (for example on the form P85), will help you to decide
- the individual’s residence and ordinary residence status
- if you need to refer to further guidance from within the RDRM or other guidance manuals
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000).
Company Names Tribunal decision: Omnicom Advertising Group India Ltd
Source: gov.uk (2025-10-21)

Decision for applicant Omnicom International Holdings Inc registration number 16134244, applicant successful.

Application number 5376

Applicant Omnicom International Holdings Inc objected to the name used by Omnicom Advertising Group India 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.
RWB Group UK
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 RWB Group UK 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 RWB Group UK 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.
BIM72005 - Cash basis: overview
Source: gov.uk (2025-04-07)


S24A ITTOIA 2005, S31E ITTOIA 2005, S74E ITA 2007

The cash basis is a simpler way of reporting income and expenses for income tax purposes for small businesses. It allows eligible businesses to account for business income and expenses when money is received or paid out, not on the date goods or services are invoiced. So instead of preparing a balance sheet and profit and loss account, the business records only need to show money when it comes in or goes out. As receipts are recognised as income of the period in which they are received and expenses are outgoings of the period in which they are paid, there is no need to account for debtors, creditors, stock and work in progress.

Use of the cash basis is the default method of accounting unless an election is made to calculate profits in accordance with generally accepted accounting principles.

There are also some specific types of businesses that cannot use cash basis (see BIM72010)

Profits to be reported on the cash basis are:

The total amount of receipts of the trade received during the tax year

less

The total amount of expenses of the trade paid during the tax year

subject to any adjustment required or authorised by law in calculating profits for income tax purposes.

If the period of account does not align to the tax year, then references to the tax year are to be read as references to the period of account. Profits (or losses) for the tax year should then be determined in accordance with s7A, ITTOIA 2005 (see BIM81201)

‘Received’ and ‘paid’

The business can treat income as received and expenses as paid at the date of its choosing, as long as the treatment is consistent. For example, an expense may be paid when a card payment is made, or on the date that entry is shown on the bank statement.

VAT

The cash basis does not affect the way a business should account for VAT. For VAT-registered businesses using the cash basis, business receipts and payments may be recorded either excluding or including VAT. If VAT is included, the net VAT payments to HMRC should be recorded as expenses and net repayments from HMRC as receipts.

Note that the rules for determining the need for a business to register for VAT require income to be calculated in accordance with VAT rules which may not be the same as cash basis receipts.
UK support Solomon Islands government to progress EITI commitment
Source: gov.uk (2025-11-25)

The UK government through the British High Commission in Honiara has signed a technical agreement with the Solomon Islands government to commence work on EITI re-entry.

Extractive Industries Transparency International or EITI (https://eiti.org/) is a global initiative aimed at promoting open and accountable management of oil, gas, and mineral resources. It establishes a standard for transparency in the extractive sector, requiring countries to disclose information about their natural resource revenues and how they are managed.

Solomon Islands first joined EITI in 2012 but withdrew 7 years later to review, reform, and strengthen transparency mechanisms within its mining sector.

However, on 12 May 2025, the government made a formal decision to re-engage into the EITI framework. Following a cabinet decision, the government formally conveyed to the EITI International Secretariate, on 18 June 2025, its commitment and requested for re-engagement.

The Ministry of Finance and Treasury (https://solomons.gov.sb/ministry-of-finance-and-treasury) also confirmed the formation of the Multi-Stakeholder Group (MSG) in July. The MSG is the “Governance” body of EITI in Solomon Islands that oversees the implementation of EITI. It is made up of representatives from government institutions, both national and provincial, civil society and landowners’ representatives as well as licensed mining companies.

This week’s signing of the Technical Agreement will significantly support the progress on the work of EITI Secretariate in Solomon Islands.

The technical assistance agreement covers the period November 2025 to March 2026 and focuses on the following core areas of support:
- capacity building of EITI Implementing Partners and the Multi-Stakeholder Group (MSG)
- scoping study of the extractive sector
- legal analysis and recommendations
- communication and stakeholder engagement
The agreement symbolises the strong partnership and shared vision between the United Kingdom and the Solomon Islands government in advancing transparency and integrity in the extractive industries for the benefit of all Solomon Islanders. It was also confirmed that technical support for this important commitment will be implemented through the United National Development Programme (UNDP).

About the EITI Standard

The EITI Standard outlines the requirements applicable to countries implementing the EITI as well as the Articles of Association governing the EITI. It is the global benchmark for transparency and accountability in the oil, gas, and mining sectors.

As a framework for disclosure and multi-stakeholder oversight, the EITI Standard is designed to empower governments, industry and civil society to promote understanding of natural resource management; strengthen public and corporate governance and accountability; and provide the data to inform policymaking and debate.

The EITI Standard has 3 parts including:
- principles and requirements
- board oversight and validation
- EITI governance and management
CH112200 - Offshore matters: failure to file on time penalties: definition of an offshore matter
Source: gov.uk (2025-04-08)


Amount of penalties involving an offshore matter

Information involves an offshore matter if the liability to tax which would have been shown in the return includes a liability to tax charged on or by reference to one of the following
- Income arising from a source in a territory outside the UK. For example, the person may have an interest-bearing overseas bank account
- Assets situated or held in a territory outside the UK.
‘Assets’ takes its meaning from TCGA92/S21(1) so it covers all forms of property. It includes
- physical assets, such as land and buildings,
- options, debts and incorporeal property generally, and
- currency. Note that for these purposes currency includes sterling.
For example, the person may own or dispose of land or buildings overseas.

Held has a broad meaning that encompasses legal ownership and beneficial ownership. For example. UK situated assets can be "held" by a company in a territory outside the UK
- Activities carried on wholly or mainly in a territory outside the UK. For example, the person may have a trade (or a branch of a trade) overseas.
- Anything having effect as if it were income, assets or activities of a kind described above.
FA09/SCH55/PARA6A

TCGA92/S21(1)
Ms A Uddin v Commissioner of Police of the Metropolis: 3307928/2023
Source: gov.uk (2025-01-07)

Employment Tribunal decision.

Read the full decision in Ms A Uddin v Commissioner of Police of the Metropolis: 3307928/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/677bae578ef66f3f5ea396c9/Ms_A_Uddin_v_Commissioner_of_Police_of_the_Metropolis_3307928_2023_Reserved_Judgment.pdf).
Employer Bulletin: April 2025
Source: gov.uk (2025-04-16)

A bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.

HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them.

The April edition of Employer Bulletin includes articles on:

the new rates of the National Minimum Wage

reporting expenses and benefits for the tax year ending 5 April 2025

changes to notifications by employers to operate PAYE (Pay As You Earn) on a proportion of a globally mobile employee’s income and changes to Overseas Workday Relief

the tax treatment of double cab pickups

Capital Gains Tax — working out your adjustment for the 2024 to 2025 tax year

You can register for HMRC’s employer email alert service (https://www.public-inf.co.uk/) to receive emails from HMRC which tell you when the latest issue is available.

You can read the bulletin on screen or print it off. It’s compatible with most screen reading software packages.
Mr L Lukatenga v Brotherhood Protection Ltd: 6007917/2024
Source: gov.uk (2025-01-22)

Employment Tribunal decision.

Read the full decision in Mr L Lukatenga v Brotherhood Protection Ltd: 6007917/2024 - Rule 21 (https://assets.publishing.service.gov.uk/media/678f8091e94a1e07c3ef84c3/Mr_L_Lukatenga_v_Brotherhood_Protection_LTD_-_6007917-2024__-_Rule_21_Judgment.pdf).
DBT: workforce management information June 2025
Source: gov.uk (2025-07-21)

Reports on departmental staff numbers and costs.

The Department for Business and Trade (DBT) publishes details about staff numbers and payroll costs for payroll and non-payroll staff on a monthly basis.

This data is also available on data.gov.uk:
- Workforce Management Information – Department for Business and Trade (https://www.data.gov.uk/dataset/601438c1-4f0c-42f9-8816-45a7131a90a9/workforce-management-information-department-for-business-and-trade)
Tritech Group 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 Tritech Group 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 Tritech Group 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
We also pledge the following:

Offer employment support to members of the Armed Forces Community. Continue to work in partnership with Ministry of Defence

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.
Birmingham City Council: Exceptional Financial Support request 2025-26
Source: gov.uk (2025-03-13)

Letter to Birmingham City Council to communicate the government’s response to the council’s request for Exceptional Financial Support for 2024-25 and 2025-26.

A letter from the Minister for Local Government and English Devolution to the Leader of Birmingham City Council to communicate the government’s response to the council’s request for Exceptional Financial Support in respect of the financial years 2024-25 and 2025-26.
Building control bodies: professional codes and standards
Source: gov.uk (2025-03-25)

The codes and standards that building control bodies must follow.

The Building Safety Regulator (BSR) oversees building control bodies (local authorities and registered building control approvers) and registered building inspectors.

The codes and standards are sometimes updated, therefore use the versions on this page and do not rely on previously printed copies.
Designated standards: measuring instruments
Source: gov.uk (2025-04-11)

Notices of publication and a consolidated list for designated standards for measuring instruments.

Notices of publication from the Department for Business and Trade and its predecessor the Department for Business, Energy and Industrial Strategy are provided above for designated standards for measuring instruments. This is in support of the Measuring Instruments Regulations 2016 (as amended). A consolidated list of the standards is also available for reference by businesses.
RFIG20560 - Statutory Residence Test (SRT): The ties test: Work tie
Source: gov.uk (2025-04-04)


The individual will have a work tie for a tax year if they do more than 3 hours of work a day in the UK for at least 40 days in that year. It does not matter whether the days are continuous or intermittent.

However, there are special rules for what counts as 3 hours work for individuals who have a relevant job - refer to RFIG20800 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20800) for more information.
Dame Sarah Healey DCB CVO
Source: gov.uk (2025-07-04)

Dame Sarah Healey was appointed Permanent Secretary of the Ministry of Housing, Communities and Local Government (MHCLG) on 7 February 2023. Prior to this, she was Permanent Secretary of the Department for Digital, Culture, Media and Sport (DCMS) from 2019 and before that worked in the Cabinet Office where she was the Director General overseeing the development and implementation of economic and domestic policy following two and a half years working on negotiations and preparations for the UK to leave the EU. Previously, Sarah was Director General in DCMS, where she led on integrating all digital responsibilities into the organisation, Director of Private Pensions at the Department for Work and Pensions and Director of Education Funding and of Strategy at the Department for Education. Sarah joined the civil service in 2001 to work in the Prime Minister’s Strategy Unit. She has degrees from Magdalen College, Oxford, and the LSE.

Dame Sarah Healey was appointed Permanent Secretary of the Ministry of Housing, Communities and Local Government (MHCLG) on 7 February 2023.

Prior to this, she was Permanent Secretary of the Department for Digital, Culture, Media and Sport (DCMS) from 2019 and before that worked in the Cabinet Office where she was the Director General overseeing the development and implementation of economic and domestic policy following two and a half years working on negotiations and preparations for the UK to leave the EU. Previously, Sarah was Director General in DCMS, where she led on integrating all digital responsibilities into the organisation, Director of Private Pensions at the Department for Work and Pensions and Director of Education Funding and of Strategy at the Department for Education.

Sarah joined the civil service in 2001 to work in the Prime Minister’s Strategy Unit. She has degrees from Magdalen College, Oxford, and the LSE.
Data specifications for GRADE data sharing
Source: gov.uk (2025-07-23)

Specifications of the data sets for the Grading and Admissions Data for England (GRADE) project.

The GRADE (Grading and Admissions Data for England) data sharing project is a joint data openness initiative by Ofqual, the Department for Education (DfE) and UCAS. The aim is to provide accredited external researchers with access to linked micro-data to conduct independent research on the educational, assessment and university admission systems in England.

The data shared through this initiative will be accessible through the ONS Secure Research Service (https://www.ons.gov.uk/aboutus/whatwedo/statistics/requestingstatistics/approvedresearcherscheme). It includes 3 main sources of data:
- Ofqual – data on GCSE and A level examinations and qualifications collected from awarding organisations
- DfE – extracts of the National Pupil Database (NPD) for GCSE and A level students
- UCAS – records from the university application process
For all 3 data sources, the data covers the period from 2017 to 2020.

Mode details on the GRADE data is available in the data specifications, one per data source. The data specifications provide a description of the data and of the information in each data set.

More information on the GRADE data sharing project is available through our document collection page (https://www.gov.uk/government/collections/grade-data-sharing-project) which also includes a link to the privacy notice.
YourNorth 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 YourNorth 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 YourNorth 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
- UK Cadets
- Armed Forces Day
- Discounts
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.
General Sir Roly Walker KCB DSO
Source: gov.uk (2025-07-25)

General Sir ‘Roly’ Walker was commissioned into the Irish Guards in 1993. He commanded the Grenadier Guards in 2009, promoting to the General Staff four years later.  He has commanded at company, battle group, and brigade levels, variously in Northern Ireland, Afghanistan, Iraq, as well as joint command of global operations. On the Staff he has served in brigade, divisional, army and strategic HQs.  He was the Deputy Chief of Defence Staff (Military Strategy & Operations) at the  MOD  from April 2021, during which time he was responsible for advising on and directing new operations to support the government’s response to Covid, the death of the late Duke of Edinburgh, the withdrawal from Kabul, the full-scale invasion of Ukraine by Russia, the death of the late Queen Elizabeth II and coronation of King Charles III, numerous evacuation operations and most recently the Hamas attacks on Israel. In December 2023 it was announced that General Walker was to be appointed as the new Chief of the General Staff, succeeding General Sir Patrick Sanders. He assumed the appointment on 15 June 2024. He was made a Knight Commander of the Most Honourable Order of the Bath in 2023, and a Companion of the Distinguished Service Order in 2010. General Walker is the President of the Honourable Artillery Company, Army Rugby and Army Winter Sports. Married, with three daughters, he lives in Herefordshire.

General Sir ‘Roly’ Walker was commissioned into the Irish Guards in 1993. He commanded the Grenadier Guards in 2009, promoting to the General Staff four years later.

He has commanded at company, battle group, and brigade levels, variously in Northern Ireland, Afghanistan, Iraq, as well as joint command of global operations. On the Staff he has served in brigade, divisional, army and strategic HQs.

He was the Deputy Chief of Defence Staff (Military Strategy & Operations) at the MOD from April 2021, during which time he was responsible for advising on and directing new operations to support the government’s response to Covid, the death of the late Duke of Edinburgh, the withdrawal from Kabul, the full-scale invasion of Ukraine by Russia, the death of the late Queen Elizabeth II and coronation of King Charles III, numerous evacuation operations and most recently the Hamas attacks on Israel. In December 2023 it was announced that General Walker was to be appointed as the new Chief of the General Staff, succeeding General Sir Patrick Sanders. He assumed the appointment on 15 June 2024.

He was made a Knight Commander of the Most Honourable Order of the Bath in 2023, and a Companion of the Distinguished Service Order in 2010. General Walker is the President of the Honourable Artillery Company, Army Rugby and Army Winter Sports.

Married, with three daughters, he lives in Herefordshire.
Hollowells Funeral Directors
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 Hollowells Funeral Directors 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 Hollowells Funeral Directors 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
- Armed Forces Day
- Reserve Forces Day
- Discounts
- 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.
Keeping police one step ahead of criminals using AI
Source: gov.uk (2025-10-07)

ACE developed a portfolio of in-depth reports to increase understanding of how AI products in four key areas could be used by criminals.

The Public Safety Group (PSG), part of the Home Office, commissioned the Accelerated Capability Environment (ACE) to increase understanding across government of AI products, especially those based on Generative AI (GenAI), that are being released onto the market and how these could be used by criminals.

GenAI is already accelerating crime types including fraud, child sexual abuse material, abuse through non-consensual intimate images (NCII) and disinformation. In future these threats could grow and new ones emerge. AI’s potential to provide instructions and assistance on how to carry out a wide range of crime types is also cause for significant concern.

PSG wanted to better understand the GenAI sector and the specific risks it poses to crime both now and in the future, and to approach this problem by analysing AI products and the risks they pose, rather than waiting to observe criminal activity. ACE’s expert analysts were ideally suited to help carry out this work.

ACE started by creating a capability map and a baselining understanding of publicly available products and markets in four areas. These were:

image and video generators, including so-called “nudification” apps, which are used to create synthetic and deepfake NCII.

chatbots based on large language models, that can be misused for criminal or malicious purposes.

voice cloners, with a focus on how they are being used in areas such as fraud.

data and predictive analytics tools, which can be misused to identify potential victims in large datasets as well as for personalisation and social engineering.

ACE rapidly researched and delivered an initial baseline report, as well as individual deeper dives in the above areas. This pace was important because it enabled PSG to get ahead of a fast moving area of government policy.

This portfolio provided a comprehensive and up-to-date understanding of AI products relevant to criminal activities.

It identified key AI products on the market (from both large and small providers), their associated risks/threats, and advances in best practice safety measures implemented by companies to prevent crime, with the aim of strengthening situational awareness and better informing policy-making.

A second request was for ongoing horizon scanning, to produce a monthly newsletter exploring new AI products being released and how they might be used by criminals, creating content and analysis specific to policing, crime and AI. This is circulated to over 350 people across the policing and law enforcement community.

As the UK develops an AI safety approach based on regulation, testing and voluntary regimes, and policing is confronted with increasing levels of AI-enabled crime, maintaining an understanding of developments in the AI sector will be critical to mitigating this growing threat.
Ms H Gaines v Leslie Brown Contracting Ltd: 2500733/2023
Source: gov.uk (2025-03-31)

Employment Tribunal decision.

Read the full decision in Ms H Gaines v Leslie Brown Contracting Ltd: 2500733/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67e67b4fb79d8c9841eadda1/Ms_H_Gaines_v_Leslie_Brown_Contracting_Limited_2500733-23_Judgment.pdf).
Trade and investment factsheets (partner names beginning with P to R)
Source: gov.uk (2025-11-12)

A snapshot of the UK’s trade and investment positions with individual trading and investment partners overseas, for partners whose name begins with P, Q or R.

These factsheets present the latest statistics on trade and investment between the UK and individual overseas partners.

All the figures in the factsheets are the most up to date, as at time of publication, the sources are clearly stated and there is an update schedule for future releases.

DBT recommends downloading the latest factsheet to make sure you’re using the most up-to-date statistics. Some statistics are revised on a regular basis.

These files may not be suitable for users of assistive technology. If you use assistive technology (such as a screen reader) and need a version of these documents in a more accessible format, email xxx@xxx.xx (mailto:xxx@xxx.xx).
Rapid Technology Assessment: Robotics
Source: gov.uk (2025-03-19)

Rapid technology assessment (RTA) looking at robotics.

This report is a summary of a project completed in February 2025 (information cut-off date December 2024). This report provides an introduction to robotics, recent developments, opportunities, and challenges identified through research and discussions with a range of experts.

We would like to thank the following for their contribution and expert review:

Dr Ingo Keller, The National Robotarium

Prof Ron Petrick

Prof Kaspar Althoefer, Queen Mary University of London

Prof Nick Hawes

Dr Esyin Chew, EUREKA Robotics Centre Cardiff School of Technologies

Dr Carl Strathearn, Edinburgh Napier University

Prof Subramanian Ramamoorthy, University of Edinburgh

Prof Gopal Ramchurn

Prof James Marshall

Prof Pietro Valdastri

Dr James Law

Dr Swen E. Gaudl, University of Gothenburg

Rich Walker, Shadow Robot

Matimba Swana

Professor Nathan Lepora

Dr Paul Bremner

Dr Antonia Tzemanaki

Dr Ruth Aylett

Dr Zaki Hussein, Touchlab

Samia Nefti-Meziani (OBE)

Dr Francesco Nori

Prof Elizabeth Sklar, University of Lincoln

Chris Gray, CMR Surgical

Alex Pejacsevich & Dominic Keen, Britbots

UKAEA

ARIA

NHS

NICE

EPSRC

DSIT
Changes to the childhood vaccination programme: why are they happening
Source: gov.uk (2025-06-16)

This flyer explains the changes to the childhood vaccination programmes from 1 July 2025 to parents of eligible children.

From 1 July 2025 there will be changes to the routine schedule of vaccinations offered to children. This flyer explains these changes and why they have been made.

For more information, parents should refer to the information leaflets:
- for babies up to 13 months (https://www.gov.uk/government/publications/a-guide-to-immunisations-for-babies-up-to-13-months-of-age)
- for immunisations given at one year of age (https://www.gov.uk/government/publications/immunisations-between-12-and-13-months-of-age)
- for children aged 18 months (https://www.gov.uk/government/publications/vaccinations-for-children-aged-18-months)
- for pre-school aged children (https://www.gov.uk/government/publications/pre-school-vaccinations-a-guide-to-vaccinations-from-2-to-5-years)
Health professionals should refer to the guidance for changes to the routine childhood schedule from 1 July 2025 (https://www.gov.uk/government/collections/immunisation#changes-to-the-routine-childhood-schedule-1-july-2025-and-1-january-2026).

Copies of this flyer can be ordered for free from HealthPublications, product code: CCW1EN (https://www.healthpublications.gov.uk/ViewProduct.html?sp=Swhyisthechildhoodvaccinationprogrammechangingflyer).

Find public health resources

Find this resource on www.gov.uk/publichealthresources where you can view, download or order resources free of charge. Alternatively, you can get in touch by phone or email. Please have the product code with you when you contact us.

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

Contact form https://www.gov.uk/gui... (https://www.gov.uk/guidance/find-public-health-resources)

Telephone: xx-xxxx-xxxx

Monday to Friday, 9am to 5:30pm
DSET 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 DSET 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 DSET 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:
- UK Service Spouses And Partners
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Supporting Veterans into employment either directly as an employer or facilitating opportunities through its events such as Defence Simulation, Education & Training (DSET) www.dset.co.uk

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.
CAM/33UB/LSC/2024/0005: 12 & 12A High Street, Dereham, Norfolk, NR19 1DR
Source: gov.uk (2025-08-14)

Eastern Region [Tribunal Judge Stephen Evans & Mrs Sarah Redmond MRICS]

See the decision in full CAM/33UB/LSC/2024/0005: 12 & 12A High Street, Dereham, Norfolk, NR19 1DR (https://assets.publishing.service.gov.uk/media/681e13cac66deec8488f7eac/DECISION_12_and_12A_High_Street_Dereham.pdf)
Gateway Community Media CIC
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 Gateway Community Media CIC 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 Gateway Community Media CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
We also pledge the following:

Promoting training and help to cadets in media training;

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.
Global Clean Power Alliance: finance mission update (November 2025)
Source: gov.uk (2025-12-09)

This update sets out progress under the Global Clean Power Alliance (GCPA) finance mission at COP30 in Belém.

At COP30, the United Kingdom and Brazil have jointly launched key deliverables for the Global Clean Power Alliance’s finance mission: clean energy action plans for finance mission partners and a global roadmap for high-quality energy investment planning in emerging markets.

The Global Clean Power Alliance Finance Mission was launched at the G20 summit (https://www.gov.uk/government/publications/global-clean-power-alliance-finance-mission-statement) by Prime Minister Sir Keir Starmer and President Luiz Inácio Lula da Silva of Brazil in November 2024. The GCPA Finance Mission aims to scale clean energy investments in Emerging Markets and Developing Economies (EMDEs) in line with the Global Stocktake goals of tripling renewable energy capacity and doubling energy efficiency globally by 2030.
Mr T McCabe v 1st Choice Horse Supplies Ltd: 8002237/2024
Source: gov.uk (2025-05-15)

Employment Tribunal decision.

Read the full decision in Mr T McCabe v 1st Choice Horse Supplies Ltd: 8002237/2024 - Judgment (https://assets.publishing.service.gov.uk/media/681de65bced319d02c90606c/Mr_T_McCabe_v_1st_Choice_Horse_supplies_Ltd_-8002237.2024_-_Judgment.pdf).
RFIG20130 - Statutory Residence Test (SRT): Automatic overseas tests: Second automatic overseas test
Source: gov.uk (2025-04-04)


To meet this test the individual must not have been UK resident in any of the 3 tax years immediately preceding the relevant tax year.

In the relevant tax year the individual must have spent fewer than 46 days in the UK.

If the conditions are not met the individual needs to consider the final remaining automatic overseas test.

For the purpose of considering a person’s residence position in the prior three tax years, any year in which split year treatment applies will be a full year of UK residence.