theodi/ndl-core-corpus huggingface dataset:
MHRA approves first UK treatment for congenital thrombotic thrombocytopenic purpura (cTTP)
Source: gov.uk (2025-05-12)

As with all products, the MHRA will keep its safety under close review.

The Medicines and Healthcare products Regulatory Agency (MHRA) has today (12 May 2025) approved rADAMTS13 (ADZYNMA), the first UK treatment to treat congenital thrombotic thrombocytopenic purpura (CTTP) in patients of all ages.

CTTP is a very rare inherited blood disorder in which blood clots form in small blood vessels throughout the body. These clots can block the flow of blood and oxygen to the body’s organs, which leads to a lower-than-normal number of platelets (components that help the blood to clot) in the blood.

This medicine has been approved through the International Recognition Procedure (IRP). The IRP allows the MHRA to take into account the expertise and decision-making of trusted regulatory partners for the benefit of UK patients.

The MHRA conducts a targeted assessment of IRP applications and retains the authority to reject applications if the evidence provided is not considered sufficiently robust.

As with any medicine, the MHRA will keep the safety and effectiveness of this medicine under close review. Anyone who suspects they are having a side effect from this medicine are encouraged to talk to their doctor, pharmacist or nurse and report it directly to the MHRA Yellow Card scheme, either through the website (https://yellowcard.mhra.gov.uk/) or by searching the Google Play or Apple App stores for MHRA Yellow Card.

Notes to editors

The marketing authorisation was granted on 12 May 2025 to Takeda UK Ltd.

More information can be found in the Summary of Product Characteristics and Patient Information leaflets which will be published on the MHRA Products website (https://products.mhra.gov.uk/) within 7 days of approval.

The Medicines and Healthcare products Regulatory Agency (MHRA) is responsible for regulating all medicines and medical devices in the UK by ensuring they work and are acceptably safe. All our work is underpinned by robust and fact-based judgments to ensure that the benefits justify any risks.

The MHRA is an executive agency of the Department of Health and Social Care.

For media enquiries, please contact the xxx@xxx.xx (mailto:xxx@xxx.xx), or call on xx-xxxx-xxxx.
COM82001 - Interest: interest objections and amendments: introduction
Source: gov.uk (2025-11-14)


This page is currently under review

An objection to an interest charge is most likely to arise for:
- late payment interest
- debit interest
You may also receive queries about credit interest where it is claimed that not enough has been given.

Any office can deal with a general interest enquiry, but you should refer late payment interest and debit interest objections to the appropriate office to consider.

Responsible offices do not consider objections but do deal with enquiries.

An enquiry is normally a factual question of a general nature, such as about the date from which interest is payable.

An objection involves considering whether the interest charge is correct or whether it needs to be amended. However, unless the interest charge is wrong, an objection to late payment interest and debit interest is normally dealt with on the basis that Section 87A Taxes Management Act 1970 is mandatory.

An objection to interest must be dealt with quickly. As time passes, it is not unreasonable for the company to believe that the longer it takes to receive a response, the more likely it is that their objection is going to be upheld. It may therefore be more difficult to collect the late payment or debit interest where a reply upholding the interest charge is received late.
SPE16110 - Aircraft and their parts: goods imported with airworthiness certificates
Source: gov.uk (2025-11-24)


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

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

As an alternative to Authorised Use, importers of aircraft parts may use the airworthiness certificate scheme.

The UK-EU trade deal, announced on 24 December 2020, includes agreements on air transport and aviation safety which came into effect at 23.00 GMT on 31 December 2020 when the UK ceases to take part in the EU Aviation Safety Agency (EASA) and other EU institutions. The agreements involve some elements of continuity and so it is possible for parts, components and other goods used for the manufacture, repair, maintenance, rebuilding or modification of aircraft to be imported free of duty provided they are imported with a certificate of airworthiness issued by a civil aviation authority. The airworthiness scheme may be used as an alternative to Authorised Use relief for such goods.

Goods held under Authorised Use relief cannot be transferred to the certificate scheme as they are already in free circulation and transfer to the scheme will not complete Authorised Use. Therefore, traders should be advised to retain any goods already entered to Authorised Use relief under that regime.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Land use codes for rural payments
Source: gov.uk (2025-01-02)

What land use codes to use when declaring land in a rural payments application such as Countryside Stewardship or the Sustainable Farming Incentive.

When applying for a rural payment scheme, you must use the codes in the attached document to declare what you use your land for.

To search the document, click ‘CTRL’ and ‘F’ and type in the term or code you’re looking for.

There are codes for:
- agricultural land
- non-agricultural land
- Countryside Stewardship options with multiple crops
Mrs K Mesuria v Eurofins Forensic Services Ltd: [2025] EAT 103
Source: gov.uk (2025-07-24)

Employment Appeal Tribunal judgment of Judge Tayler on 24 July 2025.

Read the full judgment in Mrs K Mesuria v Eurofins Forensic Services Ltd: [2025] EAT 103 (https://assets.publishing.service.gov.uk/media/6881f9076a7ea0e1ce1d35c6/Mrs_K_Mesuria_v_Eurofins_Forensic_Services_Ltd__2025__EAT_103.pdf).
Wild birds: licence to rear chicks of certain captive-bred species (GL11)
Source: gov.uk (2025-01-01)

Use this general licence to rear chicks from the incubated eggs of captive-bred schedule 4 birds for a limited period.

This licence lets you raise chicks from the incubated eggs of the following species for a limited period before you must register them:
- honey buzzards
- golden eagles
- white-tailed eagles
- peregrine falcons
- goshawks
- marsh harriers
- Montagu’s harriers
- merlins
- ospreys
From the day they are hatched, you must ring and register (https://www.gov.uk/guidance/bird-registration) these chicks within:
- 30 days for white-tailed and golden eagles
- 15 days for the other listed birds of prey
The chicks must have been bred in captivity. Their parents must have been in lawful captivity when the eggs were laid.

You must let Natural England, Defra or the police inspect the premises and chicks.

You do not need to apply for this general licence but you must meet its conditions and follow its instructions.
M Berango v SGS Ltd: 6001664/2024
Source: gov.uk (2025-02-14)

Employment Tribunal decision.

Read the full decision in M Berango v SGS Ltd: 6001664/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67aa04e35dea3871ea1ceae3/Mr_M_Berango_v_SGS_Limited_-_6001664-2024_-_resereved_Judgment.pdf).
Military low flying: MOD sponsored air exercises
Source: gov.uk (2025-12-10)

MOD sponsored low flying exercises within the UK low flying system.

Current planned MOD sponsored low flying exercises by fast jets, rotary and transport aircraft within the UK low flying system.

Related information
- Military low flying (https://www.gov.uk/military-low-flying)
- Patterns of low flying, including maps of UK Low Flying Areas (LFAs) (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/27454/POMLFAppendix20102011.pdf)
- Low flying military aircraft in your area (https://www.gov.uk/low-flying-in-your-area)
- Military low flying: RAF operational low flying training timetable (https://www.gov.uk/government/publications/operational-low-flying-training-timetable)
- Military low flying: air weapons ranges activity (https://www.gov.uk/government/publications/military-low-flying-air-weapons-ranges-activity)
Agri-climate report 2024
Source: gov.uk (2025-11-28)

Annual report containing statistics on agriculture’s contribution to climate change.

The Agri-climate report is an annual publication which presents the latest available statistics on the impact of farming on climate change. The report is split into three sections focused on agricultural emissions, emissions intensity and farmer attitudes.

There are no further planned updates to the Agri-Climate Report. Please see the following publications for relevant updates concerning Agri-Climate topics:
- The United Nations Climate Change National Inventory Submissions (https://unfccc.int/ghg-inventories-annex-i-parties/2024) – UK animal emissions data
- The Defra slaughter statistics (https://www.gov.uk/government/statistics/cattle-sheep-and-pig-slaughter) – Monthly UK meat production data
- The Defra milk statistics (https://www.gov.uk/government/statistics/uk-milk-prices-and-composition-of-milk) - Monthly UK milk price and production data
- The Farm Practices Survey (FPS) (https://www.gov.uk/government/collections/farm-practices-survey#datasets) - Key summary statistics on farmer attitudes and views on GHGs and their uptake of a range of mitigation measures
For further information please contact:

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

X: @DefraStats (https://X.com/@defrastats)
Details of deliberate tax defaulters
Source: gov.uk (2025-11-20)

The current list of people who deliberately got their tax affairs wrong.

HMRC publish details of deliberate tax defaulters, these are people who have received penalties either for:
- deliberate errors in their tax returns
- deliberately failing to comply with their tax obligations
The law that allows this is section 94 Finance Act 2009.

We may publish information about a deliberate tax defaulter where:
- we have carried out an investigation and the person has been charged one or more penalties for deliberate defaults
- those penalties involve tax of more than £25,000
Their information will not be published if the person earns the maximum reduction of the penalties by fully disclosing details of the defaults.

We will publish enough information to identify the:
- deliberate tax defaulter
- penalties imposed for their deliberate defaults
- amount of tax on which those penalties are for
We publish this information once these penalties are final. A penalty becomes final on either the:
- day after the end of the appeal period if the person does not make an appeal
- date when an appeal is finally determined
- date when a contract settlement is made
The law requires that we do not publish any information about the person for more than 12 months from the date we first publish it. The lists of deliberate tax defaulters will not be captured for The National Archives.
Grapevine Telecom (Bath) 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 Grapevine Telecom (Bath) 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 Grapevine Telecom (Bath) 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.
Highway maintenance funding: guidance for local authorities
Source: gov.uk (2025-03-24)

Guidance for local authorities on the information they need to publish about highway maintenance.

The Department for Transport requires all local highway authorities to publish information about their highways maintenance activities to help local taxpayers see the difference that funding is making in their areas.

This letter and the template explains:
- what information local authorities need to publish
- how to publish the information
Miss M Scott v Higher Farm Equine Ltd: 6021960/2024
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in Miss M Scott v Higher Farm: 6021960/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67d18f09a005e6f9841a1d6a/Miss_M_Scott_v_Higher_Farm_-_6021960_2024_-_Judgment.pdf).

Read the full decision in Miss M Scott v Higher Farm Equine Ltd: 6021960/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/685418e580329f510de989df/M_Scott_v_Higher_Farm_Equine_Ltd_6021960_2024.pdf).
Research exploring the impact of border checks
Source: gov.uk (2025-05-13)

Qualitative research with traders and intermediaries to understand their views on the impact of border checks.

HM Revenue and Customs (HMRC) commissioned independent research agency, Ipsos, to conduct qualitative research with traders and intermediaries. The research has helped HMRC understand their views on the impact of border checks on their operations, as well as on possible strategies to mitigate these impacts.

The research comprised interviews with 20 traders and 15 intermediaries who were based in Great Britain and had encountered border checks in the past 2 years. Fieldwork took place between March and May 2024.
Salutem Shared Services 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 Salutem Shared Services 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 Salutem Shared Services 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.
Avian influenza statistical releases
Source: gov.uk (2025-01-27)

Statistical releases in response to new cases of avian influenza in the United Kingdom.

Statistical releases published here accompany the UKHSA news story (https://www.gov.uk/government/news/human-case-of-avian-flu-detected-in-england) on avian influenza, in line with the Office for Statistics Regulations’ guidance on intelligent transparency (https://osr.statisticsauthority.gov.uk/publication/regulatory-guidance-on-intelligent-transparency/).
CTM18400 - Shadow ACT: accounting periods to which the Regulations apply: company not a member of a group: immediate opt out
Source: gov.uk (2025-07-31)


SI1999/358 Reg4 (3)

There are some companies where the amount of the unrelieved surplus ACT is so small or their prospects of accessing it are so uncertain that they would prefer not to have to bother with the regulations.Provision is made for such companies to opt out. If they wish to do so, they must notify an officer of HMRC before the end of the first accounting period beginning on or after 6 April 1999 that they will not seek recovery of any unrelieved surplus ACT in that or any subsequent period (immediate opt out).The regulations will not apply to a company that has given notification for at least as long as it remains a company that is not a member of a group. They will begin to apply if the company becomes a member of a group at least one other member of which had unrelieved surplus ACT at 6 April 1999 and has not passed its final accounting period in its capacity as a member of that group.Where that happens, the regulations are applied from that accounting period. The company cannot set off the unrelieved surplus ACT that it opted to forgo. The group can make use of its shadow ACT capacity. Any distributions it makes are taken into account in computing the shadow ACT available to cover its capacity and that of the other members of the group.
High court leaflet for rights of way casework
Source: gov.uk (2025-04-09)

Challenging a rights of way decision in the high court

This guide includes details about:
- challenging a decision
- grounds for challenging the decision
- different order types
- challenges to confirmed orders made under the Wildlife and Countryside Act 1981
- who should be named as Defendant in the claim form?
- interested parties
- frequently asked questions
- further Information
- inspection of order documents
Opting out of breast screening
Source: gov.uk (2025-08-06)

Information for health professionals about how, and in what circumstances, women can opt out temporarily or permanently from breast screening.

This guidance is for health professionals working in the NHS Breast Screening Programme (BSP) and includes information on:
- temporarily opting out
- permanently opting out
- opting back into the screening programme
It includes the forms health professionals will need to perform their duties.
Pride in Place Impact Fund: place selection methodology note
Source: gov.uk (2025-09-24)

This note sets out the place selection methodology for the Pride in Place Impact Fund.

This note sets out the methodology used to select local authorities in the Pride in Place Impact Fund.

The Pride in Place Impact Fund programme is a Great Britain-wide programme which aims to provide investment to restore pride in place, support community cohesion, and stimulate local economic activity through visible, short-term, community-led improvements.

Local authorities were selected using a robust methodology based on deprivation and pride in local area or community need.
Home Office requests review of ketamine classification
Source: gov.uk (2025-01-08)

The government will seek expert advice on reclassifying ketamine to become a Class A substance.

The government will seek expert advice on reclassifying ketamine to become a Class A substance, after illegal use of the drug reached record levels in the year ending March 2023.

Ketamine is currently controlled as a Class B substance and the maximum penalty for supplying and producing it is up to 14 years in prison, an unlimited fine, or both.

The prevalence of the drug in England and Wales has risen significantly in recent years. In the year ending March 2023, an estimated 299,000 people aged 16-59 had reported ketamine use in the last year – the largest number on record.

It can cause serious health problems, such as irreversible damage to the bladder and kidneys, and is one of the most detected drugs in incidents of spiking.

Recent reports have shown Ketamine is often an ingredient included in ‘pink cocaine’, the dangerous synthetic drug cocktail taken by users without knowing what mix of substances it contains.

The policing minister, Dame Diana Johnson will write to the Advisory Council on the Misuse of Drugs (ACMD) to commission advice on ketamine and to consider whether it should remain controlled as a Class B substance or become a Class A drug.

Policing Minister, Dame Diana Johnson, said:

Ketamine is an extremely dangerous substance and the recent rise in its use is deeply concerning.

Through our Plan for Change and mission to make the nation’s streets safer, we will work across health, policing and wider public services to drive down drug use and stop those who profit from its supply.

It is vital we are responding to all the latest evidence and advice to ensure people’s safety and we will carefully consider the ACMD’s recommendations before making any decision.

Independent experts will now assess the evidence of the health and social harms of ketamine when misused and will submit their findings to Home Office Ministers for review.

The Home Office has a statutory duty to consult the ACMD under the Misuse of Drugs Act 1971 before any amendments to legislation are made.
Methyl bromide: health effects and incident management
Source: gov.uk (2025-01-27)

Information on methyl bromide (also known as bromomethane and monobromomethane), for use in responding to chemical incidents.

These documents provide information on the health effects of exposure, the chemical’s toxicity and material for responding to a chemical incident.

Feedback survey

Help us improve the Compendium of Chemical Hazards by taking our short survey.

Start now (https://forms.office.com/Pages/ResponsePage.aspx?id=mRRO7jVKLkutR188-d6GZg6d2bXEicBDucWgh_RXu3BURUlaWjBGUklNU0Q1NkdDVkwxM0YyM1dCTC4u&wdLOR=c1C32D18D-8781-417B-BE28-3E8C4C7B8FFE)
HM Treasury and Financial Conduct Authority Performance Review
Source: gov.uk (2025-10-09)

Record of the meeting between the Economic Secretary to the Treasury and the Chief Executive of the Financial Conduct Authority (FCA) to discuss the FCA’s performance.

The Chancellor’s Regulation Action Plan in March 2025 committed to formalising performance reviews of regulators by their sponsoring government departments. These are the minutes of the Economic Secretary’s first formal performance review meeting with the FCA following the announcement.
Alton Local E6L5 overhead line, S37 Consent, Electricity Act 1989
Source: gov.uk (2025-04-03)

Screening decision to replace a single 11kV wooden pole on a like for like basis.

Secretary of State’s screening decisions in accordance with the Electricity Works (Environmental Impact Assessment) (England and Wales) Regulations 2017.

Date of decision

4 April 2025

Location

AltonHampshire

Type of project / consent requested

Section 37 consent to install or keep installed an electric line.
Teacher misconduct panel outcome: Mr Joshua Olutoye
Source: gov.uk (2025-10-14)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Mr Joshua Olutoye

Location teacher worked: Newham, London

Date of professional conduct panel: 24 to 25 September 2025

Outcome type: No order made

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr Joshua Olutoye formerly employed in Newham, London.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
SPE16540 - Hydrocarbon oils: collection of Customs duty on chargeable products under chemical transformation relief
Source: gov.uk (2025-11-24)


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

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

The quantity and value of oil put into the chemical transformation process must be apportioned over all products within 6 months of production. If the specific process or further transformation is to be carried out at the refinery, you may approve an arrangement which enables the trader to show to your satisfaction that the requisite conditions are fulfilled.

Example of calculation of Customs duty liability/Data/INPUT

Oil of total value = £P chargeable at X%

Oil of total value = £Q chargeable at Y%

Goods of total value = £R chargeable at Z%

Goods not chargeable with Customs duty PRODUCED

Oils set aside for 'specific process' or further chemical transformation Weight = A

Other goods set aside for 'specific process' or further chemical transformation Weight = B

(Note: (5) and (6) apply only to oil and other goods within Tariff headings

2710, 2711, 2712)

Dutiable oil Weight = C

Other dutiable goods Weight = D

(7) and (8) comprise the Tariff headings and subheadings listed in paragraph 8.2.2)

Other goods Weight = E

Total weight = F

Liability

(a) Oil and other goods set aside for further process are potentially liable to Customs duty at the Tariff rate for the description of goods concerned. Duty is payable if the further process is not performed within six months of production.

(b) Oil within (7) above is to be warehoused or the Customs duty is to be paid on presentation of Form C18, the potential or actual charge being calculated as follows:

C x total duty liability of input, i.e. C x (PX + QY + RZ)

F 100

(c) Duty is to be paid on goods within (8) above using a Form

C18 calculated as follows:

D x £(PX + QY + RZ)

F 100

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Mr E Kumordji v Royal Mail Group Ltd and S Hibbert: 3301215/2024
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Mr E Kumordji v Royal Mail Group Ltd and S Hibbert: 3301215/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67eea01a632d0f88e8248cdc/Mr_E_Kumordji_v_Royal_Mail_Group_Ltd__3301215-2024.pdf).

Read the full decision in Mr E Kumordji v Royal Mail Group Ltd and S Hibbert: 3301215/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6863f39a354985706f111bbd/Mr_E_Kumordji_v_Royal_Mail_Group_Ltd_and_other__3301215.2024__Written_Reasons.pdf).
Flat 3 Crossfield Court, Cambridge Gardens, London, W10 6HY​ - LON/00AW/F77/2024/0683
Source: gov.uk (2025-02-04)

First-tier Tribunal – Property Chamber Decision of Mr A Parkinson MRICS, Dated 22nd January 2025

Read Reasons in - Flat 3 Crossfield Court, Cambridge Gardens, London, W10 6HY​ - LON/00AW/F77/2024/0683 (https://assets.publishing.service.gov.uk/media/67a0ad6ae04de3153316a3d2/250203_-_Summary_Reasons_Flat_3_Crossfield_Ct.pdf) Read Final Decision in - Flat 3 Crossfield Court, Cambridge Gardens, London, W10 6HY​ - LON/00AW/F77/2024/0683 (https://assets.publishing.service.gov.uk/media/67a0ad74172b438fbf16a3c9/250203_-_Final_Decision_Flat_3_Crossfield_Court_W10_6HY.pdf)
The Master Locksmiths Association
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 The Master Locksmiths Association 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 The Master Locksmiths Association recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- Armed Forces 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.
Academy trust chair: apply for a suitability check
Source: gov.uk (2025-07-01)

Information and forms for academy trust chairs of trustees to apply for a suitability check, including an enhanced Disclosure and Barring Service (DBS) check.

The Department for Education (DfE) carries out statutory suitability checks on newly appointed chairs of trustees on behalf of the Secretary of State for Education.

The process is to ensure the welfare, health and safety of pupils and meet safeguarding requirements set out in:
- The Education (Independent School Standards) Regulations (2014) (http://www.legislation.gov.uk/uksi/2014/3283/schedule/made?view=plain) part 4 paragraph 20
- Keeping children safe in education (2021) (https://www.gov.uk/government/publications/keeping-children-safe-in-education--2) paragraphs 301 and 302
Academy trust chairs of trustees must complete a suitability check with DfE as soon as they are appointed.

The suitability check includes:
- verification of identity
- confirmation of the right to work in the United Kingdom
- an enhanced Disclosure and Barring Service (DBS) check
Additional information is required if you have lived outside the United Kingdom for a period of 12 months or longer.

DfE will also consider any further information, including where individuals are barred from teaching or the management of a school.

Support with your application

If you have any questions about the requirements explained in the guidance, email the Regions Group business support team (mailto:xxx@xxx.xx).
Mrs J C Bentley v Sodexo Ltd and Buckinghamshire Healthcare NHS Trust: 3313229/2023
Source: gov.uk (2025-02-17)

Employment Tribunal decision.

Read the full decision in Mrs J C Bentley v Sodexo Ltd and Buckinghamshire Healthcare NHS Trust: 3313229/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67ab39474a8e03aa8a56aa23/Mrs_Jane_Cameron_Bentley_v_Sodexo_Ltd___Other_3313229.2023_judgment_and_reasons.pdf).
Mr S Lindner v Hermolis & Co Ltd: 3305279/2023
Source: gov.uk (2025-05-12)

Employment Tribunal decision.

Read the full decision in Mr S Lindner v Hermolis & Co Ltd: 3305279/2023 - Rule 22 (https://assets.publishing.service.gov.uk/media/681b5ef2275cb67b18d87018/Mr_S_Lindner_v_Hermolis___Co_Ltd__3305279.2023_Rule_22_Judgment.pdf).
Migrant journey
Source: gov.uk (2025-05-22)

A series of publications that explore migrants' journeys through the UK's immigration system.

The publications provide evidence on the behaviour of migrants entering the UK immigration system for the main routes of entry to the UK and the common pathways through the immigration system that result in settlement.
IEIM400925 - Non-Reporting Financial Institutions: Introduction
Source: gov.uk (2025-11-12)


Non-Reporting Financial Institutions (NRFI)

Both of the automatic exchange of information regimes exclude certain Financial Institutions from being Reporting Financial Institutions. Such Financial Institutions are not required to identify, collect or report information about Reportable Persons.

These institutions are identified in Annex II of the IGA with the USA (https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/xx-xxxx-xxxx.pdf) for FATCA purposes.

For the CRS the only Non-Reporting Financial Institutions are those specifically defined in Section VIII Paragraph B of the Standard and, from 1 January 2026, Qualified Non-Profit Entities. For guidance on Qualified Non-Profit Entities see IEIM (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim400995)400995 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim400995).

The UK has not defined in domestic law any Financial Institutions excluded by reference to Sub-paragraph B (1)(c) of Section VIII of the CRS (Low-risk Non-Reporting Financial Institutions).

There are a number of differences between the regimes in this respect. The guidance that follows shows which Non-Reporting Financial Institutions are common to both regimes and which are specific to one regime.
Sonovision 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 Sonovision 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 Sonovision 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
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Armed Forces Charities
We also pledge the following:

-offering training and mentor support as part of the resettlement package

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.
TRSM25030 - Types of trust that need to be registered: contents: registrable taxable trusts: contents: when does a liability to UK taxation trigger the requirement to register
Source: gov.uk (2025-12-01)


A UK or non-UK trust is required to register on the Trust Registration Service (TRS) if, for any given year, the trustees are liable to pay any of the following taxes in the United Kingdom in relation to the UK assets or UK-sourced income of the trust:
- income tax;
- capital gains tax;
- inheritance tax;
- stamp duty land tax;
- land and buildings transaction tax (Scotland);
- land transaction tax (Wales);
- stamp duty reserve tax.
The requirement to register is not triggered by a UK tax liability arising to the trustees from non-UK assets. This includes situations where trustees are liable under Schedule A1 IHTA84 to Inheritance Tax on shares in a non-UK company to the extent that the value of those shares is attributable to the value of UK residential property, because the tax liability has arisen from non-UK assets.

Where a trust owns shares in a company and that company owns UK assets which trigger a UK tax liability, this would not ordinarily trigger the requirement for the trust to register on TRS because the liability arises to the company rather than to the trustees.

However, if the ownership of any asset (or receipt of income from the asset) is treated as a ‘look through’ for any relevant tax purposes such that any UK tax liability is the tax liability of the trustees and not the company then the trustees will need to register the trust on TRS.

Non-UK trusts & CGT on UK Property Account

Though the requirement to register is not triggered by a UK tax liability arising to the trustees from non-UK assets, non-UK trusts that become liable to non-resident Capital Gains Tax (NRCGT) on a disposal of non-UK shares must register with TRS for the purpose of obtaining a Unique Taxpayer Reference (UTR) number before creating a CGT on UK Property Account. Trusts registered for this purpose are not required to keep the information on the register up to date and are not subject to the third party access provisions set out at TRSM60000 (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm60000).

Where trustees need to report a disposal of property or land but there is no NRCGT liability to pay, there is a requirement to obtain a trust UTR or URN/TRN via TRS.
Indonesia: Knowledge Base profile
Source: gov.uk (2025-08-29)

This document contains useful information about Indonesia which will assist His Majesty’s Passport Office staff process passport applications.

This document includes information about:
- names
- nationality
- legitimacy and parental responsibility
- adoption
- surrogacy
- gender recognition
- civil partnerships and marriage
- documents from Indonesia
Mr L Spanik and Mr E Guichard v Forb Cross Ltd (dissolved): 2405645/2023 and 2405646/2023
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in Mr L Spanik and Mr E Guichard v Forb Cross Ltd (dissolved): 2405645/2023 and 2405646/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67d00b4ead017430364eeec4/Mr_L_Spanik___Mr_E_Guichard_v_Forb_Cross_Limited__dissolved__-_2405645_2023___2405646_2023_-_Judgment.pdf).
State of digital government review
Source: gov.uk (2025-01-21)

A review of technology and data in the public sector: successes, challenges and root causes.

This review presents key findings on the state of digital government, including where we can build on success, where we must improve, and identifies 5 root causes for the challenges we face.

The review assess how effectively the public sector uses digital technology to deliver services to people, communities and businesses, evaluates the technology base that supports these services and the readiness of public sector organisations to meet the government’s digital ambitions.
A Denton v Turbine Controls Ltd: 6003103/2024
Source: gov.uk (2025-11-07)

Employment Tribunal decision.

Read the full decision in A Denton v Turbine Controls Ltd: 6003103/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6909f0a614b040dfe829227a/Alice_Denton_v_Turbine_Controls_Limited_6003103.2024_Judgment.pdf).
Miss K E Anderson v Mereview Taverns Ltd: 3311049/2024
Source: gov.uk (2025-10-22)

Employment Tribunal decision.

Read the full decision in Miss K E Anderson v Mereview Taverns Ltd: 3311049/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68ecf7278427701993d5dfbd/Miss_K_E_Anderson_v_Mereviews_Taverns_Ltd-3311049-2024-Rule_22_Judgment.pdf).
Growth in numbers of Employment and Support Allowance Support Group or Universal Credit Limited Capability for Work and Work-Related Activity
Source: gov.uk (2025-01-29)

Factors contributing to growth in the number of claimants in the Employment and Support Allowance Support Group (ESA SG), or receiving Universal Credit who are deemed to have Limited Capability for Work and Work-Related Activity (LCWRA).

This publication provides estimates of the effect of some of the factors contributing to growth in the number:

of claimants in the Employment and Support Allowance (ESA) Support Group (SG)

receiving Universal Credit (UC) who are deemed to have Limited Capability for Work and Work-Related Activity (LCWRA)
Mr C Aitoukassi v Crown Workspace Ltd: 3303534/2024
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr C Aitoukassi v Crown Workspace Ltd: 3303534/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6798aa42cfd3deafa04fdef8/Mr_Chemseddine_Aitoukassi_v_Crown_Workspace_Ltd_3303534_2024_PPH_Judgment.pdf).

Read the full decision in Mr C Aitoukassi v Crown Workspace Ltd: 3303534/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6807af138c1316be7978e6e5/Mr_Chemseddine_Aitoukassi_-_v_-_Crown_Workspace_Ltd___3303534-2024_-_Judgment.pdf).

Read the full decision in Mr C Aitoukassi v Crown Workspace Ltd: 3303534/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68a3318f50939bdf2c2b5e43/Mr_C_Aitoukassi_v_Crown_Workspace_Ltd-_3303534-2024-_Strike_Out_Judgment.pdf).