theodi/ndl-core-corpus huggingface dataset:
Miss A Newey v Encompass Care Organisation UK: 1401930/2024
Source: gov.uk (2025-11-10)

Employment Tribunal decision.

Read the full decision in Miss A Newey v Encompass Care Organisation UK: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/6810a3a866f9750e984d6229/Miss_Allison_Newey_-vs-_Encompass_Care_Organisation_UK_-_xx-xxxx-xxxx_-_Judgment.pdf).

Read the full decision in Miss A Newey v Encompass Care Organisation UK: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/690cbfadd4c5f31272d3e6c6/Miss_A_Newey_v_Encompass_Care_Organisation_UK_-_xx-xxxx-xxxx_-_Judgment.pdf).
WH SHORT Removals and Storage 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 WH SHORT Removals and Storage 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 WH SHORT Removals and Storage Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
H Lockwood v Cheshire and Wirral NHS Foundation Trust and Others: 2401211/2024 and 2407178/2024
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in H Lockwood v Cheshire and Wirral NHS Foundation Trust and Others: 2401211/2024 and 2407178/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6926ec33a245b0985f0340aa/Haech_Lockwood_v_Cheshire_and_Wirral_NHS_Foundation_Trust_and_others_2401211_2024___2407178_2024.pdf).
COM101090 - Penalties: penalty determinations: action required to prevent repayment and penalty issue on the same day
Source: gov.uk (2025-12-01)


Where you issue an assessment or tax determination and a penalty stage has been reached but not charged, you are presented at the end of function RAMA (Record/Amend Assessment) with a penalty action options box.

The options displayed are as follows:
- Auto Issue. If you choose this option, COTAX issues the penalty 14 days later unless the case is RLS. COTAX does not issue the determination until a new address has been entered on the record
- use PPEN (Prepare Penalty Determination). COTAX takes you to that function
- no penalty required. COTAX sets the NPR signal to inhibit penalty issue for the Accounting Period (AP)
See:
- COM23000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com23000) onwards for guidance on how to raise assessments or revenue determinations
- COM101050 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com101050) for guidance on how to make penalty determinations
Ensure repayment Inhibit signals are set appropriately. You should note that COTAX automatically repays any overpaid tax if you create or amend the tax charge then make a related penalty determination. It does not reallocate the overpayment against the penalty determination even when they are made on the same day.

This happens every time a company has made a payment, submits its return late and the tax charge is less than the amount already paid.

You need to prevent COTAX from issuing a repayment of tax and a payment application for a penalty. To do this, use function MAPS (Maintain AP Signals) to select ‘Reallocations & Repayments’ from the drop down menu for the Manual Inhibitions field to inhibit repayments and reallocations before creating or amending the tax charge.

Remove the inhibition after you have created or amended the tax charge and the penalty determination. COTAX then issues a payment application for any net penalty amount or repays any remaining overpaid balance.

See COM101031 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com101031) for a list of functions to use in particular situations.
Parliamentary Under-Secretary of State (Minister for Equalities)
Source: gov.uk (2025-12-03)

race and ethnicity policy ministerial sponsor of the Race Equality Engagement Group women’s equality policy, including pay gap reporting, equal pay and pay transparency lead minister for the Equality (Race and Disability) Bill

- race and ethnicity policy
- ministerial sponsor of the Race Equality Engagement Group (https://www.gov.uk/government/groups/race-equality-engagement-group)
- women’s equality policy, including pay gap reporting, equal pay and pay transparency
- lead minister for the Equality (Race and Disability) Bill
INCHP02000 - General: contents
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit 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) to let us know. Please check the other guidance available on GOV.UK from HMRC.
WildHearts Group 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 WildHearts Group 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 WildHearts Group 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 Reservists
- Discounts
We also pledge the following:

Employment support to members of the Armed Forces Community: where ever possible [provide opportunities to ex forces and their families. Utilise the services of CTP and Forces families jobs. Communications, engagement and outreach: Attend and promote the RFCA and armed forces at local/national engagement events.

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.
Conflict, Stability and Security Fund: Serious and Organised Crime annual review summaries 2023 to 2024
Source: gov.uk (2025-01-30)

This page provides 2023 to 2024 annual review summaries for the Conflict, Stability and Security Fund (CSSF) programmes in Serious and Organised Crime.

All Conflict, Stability and Security Fund (CSSF) programmes are reviewed carefully each year. These reviews assess:
- technical and programme management standards including financial and risk management, value for money, conflict and gender sensitivity
- contextual factors such as changes to the political environment
- the outputs and outcomes during the year
Lessons learned are also identified.

An expert team conducts these reviews and include at least one team member who is independent from the programme. The team assesses at 2 levels: output (the direct result of programme activities) and outcome (the changes that these outputs deliver). Assessment scores are on a scale of 4, where outputs or outcomes meet or exceed expectations, to 1, where most targets were not met.

The CSSF team aims to publish information for all programmes. However, because some of the CSSF’s work is very sensitive, we cannot publish details of all programmes. The 2 main reasons for this are:
- to protect national security
- for the safety and security of beneficiaries, partners and partner governments
Mr J M Akpodiete v Great Minds Together Ltd: 2412134/2023
Source: gov.uk (2025-03-25)

Employment Tribunal decision.

Read the full decision in Mr J M Akpodiete v Great Minds Together Ltd: 2412134/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67e266564fed20c7f559f543/Mr_J_M_Akpodiete_v_Great_Minds_Together_Ltd_-_2412134_2023.pdf).
Hong Kong: tuberculosis test clinics for a UK visa
Source: gov.uk (2025-08-05)

Where to get tested for tuberculosis (TB) in Hong Kong for your UK visa application.

You’ll need to have a tuberculosis (TB) test if you’re coming to the UK for 6 months or more and both of the following apply:
- you’ve lived in Hong Kong for 6 months or more
- you were living there (or another listed country (https://www.gov.uk/tb-test-visa/countries-where-you-need-a-tb-test-to-enter-the-uk)) within the last 6 months
You’ll need a TB test if you’re coming to the UK as:
- a fiancé, fiancée or proposed civil partner on a family visa (https://www.gov.uk/uk-family-visa/partner-spouse)
- a returning resident (https://www.gov.uk/returning-resident-visa) and you’ve been away for more than 2 years
Olorisk 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 Olorisk 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 Olorisk Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Disabled people's experiences of rail
Source: gov.uk (2025-05-29)

Explores disabled people's experiences of travelling by rail.

This research explores disabled people’s experiences of travelling by rail in Great Britain.

It adds to the Department for Transport’s (DfT) evidence base on the experiences, barriers, challenges and enablers for disabled users and non-users when travelling by train or considering doing so.

The research involved:
- a review of existing evidence
- 60 interviews with disabled rail users and non-users
- 10 accompanied journeys with disabled users of rail
Fieldwork took place between October and November 2024. Verian carried out this research on behalf of DfT.

See experiences of disabled rail passengers (https://www.gov.uk/government/publications/experiences-of-disabled-rail-passengers) and experiences of disabled non-users of rail (https://www.gov.uk/government/publications/the-experiences-of-disabled-non-users-of-rail) for more related research.
Achieve & Partners 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 Achieve & Partners 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 Achieve & Partners 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.
JPMORGAN CHASE BANK N.A. v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00188 (TCC)
Source: gov.uk (2025-06-20)

Upper Tribunal Tax and Chancery decision of JUDGE SWAMI RAGHAVAN and JUDGE PHYLLIS RAMSHAW

Read full decision JP Morgan Chase Bank NA v The Commissioners of His Majesty’s Revenue and Customs (https://assets.publishing.service.gov.uk/media/685528ffb328f1ba50f3ce34/JP_Morgan_Chase_Bank_NA_v_HMRC__Final_decision__for_issue_to_parties__.pdf)

VAT – Intra-group provision of services by infrastructure providing entity within group – issue arising over whether supply or supplies taxable under s43(2A) and (2B) VATA – whether single supply of support functions or multiple supplies of trading infrastructure services specific to particular business areas – whether if more than one supply whether any exempt under Payment or Securities exemption (Schedule 9, Group 5 VATA Article 135(1)(d) and/or (f) Principal VAT Directive) – appeal dismissed
How to complete your 2025 Environmental Stewardship claim form
Source: gov.uk (2025-03-19)

How to complete your Environmental Stewardship (ES) claim form by email or post.

Please read the additional instructions on pages 1 and 2 of the ES claim form.

You should read the notes carefully and refer to them as you work through your claim form.

Take time to make sure you complete your claim form accurately. This will help us to process your claim as quickly as possible.

If you have read the notes and are still not sure how to complete any part of the form, please call us on xx-xxxx-xxxx, select the option for Environmental Stewardship.
AMAC Media 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 AMAC Media 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 AMAC Media 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:

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.
Twenty Four Seven Recruitment 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 Twenty Four Seven Recruitment 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 Twenty Four Seven Recruitment 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
We also pledge the following:

Actively working to identify transferrable skills and optimise opportunities. Working with our clients to further promote opportunities.

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.
Increase to van benefit charge and fuel benefit charges for cars and vans
Source: gov.uk (2025-12-03)

These measures confirm the annual uprating that increase the van benefit charge and the car and van fuel benefit charges by the Consumer Price Index from 6 April 2026.

The Van Benefit and Car and Van Fuel Benefit Order 2024 (SI 2024/1349) set the charges for tax year 2025 to 2026.

It set the:
- van benefit at £4,020
- car fuel benefit multiplier at £28,200
- van fuel benefit at £769
Legislation will be introduced by statutory instrument, amending sections 150(1) and 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA). This will increase the cash equivalent of the fuel benefit charges for cars and vans respectively based on the September 2025 Consumer Price Index figure.

The value of the multiplier for calculating the cash equivalent of the fuel benefit for a car will increase to £29,200 for tax year 2026 to 2027.

The flat rate charge for the van fuel benefit will increase to £798 for tax year 2026 to 2027.

The cash equivalent where a van is capable of emitting CO2 by being driven and is made available to an employee for private use will increase to £4,170 for tax year 2026 to 2027 by making an amendment to section 155(1B)(b) of ITEPA.
L Gothard v Blean Primary School and Kent County Council: 2308905/2020
Source: gov.uk (2025-10-14)

Employment Tribunal decision.

Read the full decision in L Gothard v Blean Primary School and Kent County Council: 2308905/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68ecf4aa82670806f9d5dfb9/L_Gothard_v_Blean_Primary_School_and_Kent_County_Council_2308905-2020_so_jud_pub.pdf).
CH226000 - How to do a compliance check: information powers: identity unknown notice: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
Language analysis: caseworker guidance
Source: gov.uk (2025-10-27)

Immigration staff guidance on the language analysis process used by the Home Office, how it is accessed and when it should be used to establish place of origin.

UK Visas and Immigration guidance to help staff decide when to use language analysis (LA) in cases where nationality is disputed and an individual’s true place of origin needs to be established.

This guidance covers:

which cases may be appropriate for LA

how mandatory authority to test may be obtained from the LA team

how testing must be arranged and documented

how to handle LA issues in asylum interviews, refusal letters and appeals
Mr S McGillivray and Others v Hadden Construction Ltd (In Administration): 4107731/2024 and Others
Source: gov.uk (2025-03-03)

Employment Tribunal decision.

Read the full decision in Mr S McGillivray and Others v Hadden Construction Ltd (In Administration): 4107731/2024 and Others - Rule 22 (https://assets.publishing.service.gov.uk/media/67bc39944ad141d908353406/Mr_S_McGillivray_v_Hadden_Construction_Limited__In_Administration__-_4107731.2024___Others_-_Judgment.pdf).
ICF KPI 1 methodology: number of people supported to better adapt to the effects of climate change
Source: gov.uk (2025-09-26)

This guidance provides details of the methodology used to report against key performance indicator 1 as part of the UK International Climate Finance results.

This is one of the key performance indicators (KPIs) used for reporting on our International Climate Finance (ICF) portfolio. The results against this indicator and the other KPIs can be found in the ICF results publications.

ICF KPI 1 is an output indicator that measures the reach of UK ICF climate change adaptation programmes. It counts the number of people whom ICF programmes have supported to prepare for and deal with the effects of climate change. This may include long-term changes in weather patterns and the increasing frequency and severity of extreme weather events.
Bangor University
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 Bangor University 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 Bangor University 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.
6 Pitchford Street, Stratford, London, E15 4RX: LON/00BB/MNR/2025/0823
Source: gov.uk (2025-11-27)

Residential Property Tribunal Decision of  J. A. Naylor FRICS  Valuer Chairman and Mr C Piarroux Tribunal Member on 25 September 2025

Read the full decision in DECISION NOTICE - 6 Pitchford Street (https://assets.publishing.service.gov.uk/media/68dba4818c1db6022d0c9ee7/DECISION_NOTICE_-_6_Pitchford_Street.pdf). Read the full decision in FULL REASONS - 6 Pitchford Street 24 09 25 (https://assets.publishing.service.gov.uk/media/68dba5428c1db6022d0c9ee8/FULL_REASONS__-_6_Pitchford_Street_24_09_25.pdf).
Response to Employment Data Lab's Analysis: Social Mobility Foundation
Source: gov.uk (2025-11-19)

The Social Mobility Foundation's response to the Employment Data Lab's Analysis of its Aspiring Professionals Programme.

The Social Mobility Foundation’s response to the Employment Data Lab’s analysis of its Aspiring Professionals Programme (APP) (https://www.gov.uk/government/statistics/employment-data-lab-analysis-social-mobility-foundation-aspiring-professionals-programme).

The Employment Data Lab is a service provided by a team of analysts at the Department for Work and Pensions. The Data Lab provides group-level benefits and employment information to organisations who have worked with people to help them into employment. The purpose is to provide these organisations with information to help them understand the impact of their programmes.

The APP, delivered by the Social Mobility Foundation, supports students from low socio-economic backgrounds across the UK in Year 12, lower sixth or S5 in Scotland, through university and into their first graduate job. The APP aims to help students get into top universities, such as Russell Group (https://www.russellgroup.ac.uk/) universities. The programme also aims to help participants secure high quality graduate jobs and improve labour market outcomes, such as earnings.

The Social Mobility Foundation (https://www.socialmobility.org.uk/) campaign on social mobility issues and help young people from lower socioeconomic backgrounds.
Nae Limits
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 Nae Limits 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 Nae Limits 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
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Area SEND inspections: information about ongoing inspections
Source: gov.uk (2025-11-25)

Guides for parents, carers, children and young people about inspections of local services for children and young people with SEND.

Area SEND inspections: for parents and carers

Area SEND inspection explained - information for parents and carers (https://www.youtube.com/watch?v=DC5avluj2AY)

Area SEND inspections: British Sign Language (BSL)

Information for parents and carers

Information for parents and carers about the area SEND inspection of your local area - YouTube (https://www.youtube.com/watch?v=nADwi_7Pmew)

Information for children and young people

Information for children and young people about the area SEND inspection of your local area - YouTube (https://www.youtube.com/watch?v=UsDGsMQpfAU)

Area SEND inspections

Ofsted and CQC jointly inspect local area partnerships to see how well they work together to improve the experiences and outcomes of children and young people with special educational needs and/or disabilities (SEND). The inspections are carried out in line with the area SEND inspection framework and handbook (https://www.gov.uk/government/publications/area-send-framework-and-handbook).

From January 2023, all local area partnerships will receive an inspection under the new area SEND framework. The area SEND inspections under the new framework will follow a continuous cycle of inspections. Local area partnerships are inspected at least once every 5 years.

Areas we will inspect

Blackburn with Darwen Local Area Partnership, 8 December 2025 to 12 December 2025. Take part in the Blackburn with Darwen Local Area Partnership survey (https://ofsted.smartsurvey.co.uk/p/AreaSend/10414223) to give your views from 24 November 2025 to 9am on 2 December 2025.

Thurrock Local Area Partnership, 8 December 2025 to 12 December 2025. Take part in the Thurrock Local Area Partnership survey (https://ofsted.smartsurvey.co.uk/p/AreaSend/10390201) to give your views from 24 November 2025 to 9am on 2 December 2025.

Walsall Local Area Partnership, 8 December 2025 to 12 December 2025. Take part in the Walsall Local Area Partnership survey (https://ofsted.smartsurvey.co.uk/p/AreaSend/10389071) to give your views from 24 November 2025 to 9am on 2 December 2025.

Inspection reports

Read our reports for area SEND inspections (https://reports.ofsted.gov.uk/search?q=&location=&lat=&lon=&radius=&level_1_types=4&level_2_types%5B%5D=18).
Horizon Convictions Redress Scheme (HCRS): assessment framework
Source: gov.uk (2025-10-09)

This assessment framework sets out how we will assess your claim if you request a detailed assessment under the Horizon Convictions Redress Scheme (HCRS).

This assessment framework sets out how we will assess your claim if you choose to request a detailed assessment under the Horizon Convictions Redress Scheme (HCRS).

Use this framework to decide whether you should take the £600,000 optional fixed settlement or request a detailed assessment, with the help of legal advice.

If you request a detailed assessment, this assessment framework sets out how we will calculate the amount of financial redress that you are owed.

The HCRS aims to put you back in the position you would have been in if your prosecution and conviction had not happened.
IHTM30363 - Interest period: instalments with interest relief
Source: gov.uk (2025-11-04)


Under IHTA84/S234 in some cases interest on each instalment is charged only from the date the instalment is payable. Thus each instalment is interest free if paid on or before the due date (IHTM30151 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm30151)).

In broad terms the categories of property that qualify for interest relief are:
- control holdings of shares and securities (IHTM30217 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm30217)) or holdings of unquoted shares and securities (IHTM30216 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm30216)) unless they are in investment type companies falling within IHTA84/S105 (3)
- businesses and interests in businesses (IHTM30214 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm30214)) (including partnerships)
- land if its value is reduced by Agricultural Relief (IHTM24000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm24000)) or is reflected in the value transferred by the transfer of a business or an interest in a business. Note that the land must be reflected in the value of the business or interest in a business. It is not sufficient that it is merely used in the business. Only the agricultural value of the agricultural property will qualify for interest relief - value over and above that will not qualify unless the land is a business asset and used for business purposes.
There are three circumstances when interest may become payable in respect of ‘interest free’ instalments.
- If an instalment is assessed late, interest will be payable on the amount of the instalment from the day after the due date to the date of assessment.
- If there is an increase in the total tax payable on the property, interest will be payable on the increase in the amount of each instalment that is already due from the day after its due date to the date of assessment.
- If the property is sold (IHTM30321 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm30321)) and the instalment option ends, interest is payable from the day after the date of sale to the date of assessment.
There are separate instructions on how you should assess (IHTM31185 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm31185)) this.
Joint Statement from the Kingdom of Bahrain, United Kingdom and United States Defence Working Group
Source: gov.uk (2025-11-11)

A Joint Statement from the Kingdom of Bahrain, United Kingdom and United States Defence Working Group (DWG).

On November 1, 2025, representatives from the Kingdom of Bahrain and the United Kingdom, along with the United States, convened the Comprehensive Security Integration and Prosperity Agreement (C-SIPA) Defence Working Group (DWG) annual meeting hosted by the Kingdom of Bahrain.

The meeting was attended by HH Shaikh Nasser bin Hamad Al Khalifa, National Security Advisor, Secretary General of the Supreme Defence Council of the Kingdom of Bahrain, together with Air Chief Marshal Sir Richard Knighton, Chief of the Defence Staff of the United Kingdom and Admiral Brad Cooper, Commander of the United States Central Command.

Joint Statement

DWG members welcomed the United Kingdom’s accession to C-SIPA and commended its wide-ranging contribution to advancing collective security efforts, noting that the UK’s expertise and longstanding commitment to regional and global stability significantly reinforce the strategic objectives of the Agreement.

Participants reiterated the commitment of member states under Article (II) of the Agreement to treat any external aggression against the sovereignty, independence, and territorial integrity of any of the parties as a matter of grave concern to the other parties. They also expressed the importance of embracing a joint stance against hostile actors and malign activities that threaten regional security and international stability.

The discussions underscored that C-SIPA’s robust framework and strategic coherence are set to strengthen a dependable deterrence posture and position it as a distinguished platform for advancing collective security.
Mr R Roache v Direct Care Children’s Home Ltd: 1402796/2024
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in Mr R Roache v Direct Care Children’s Home Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/68404776e550203c8209cd16/Mr_R_Roache_-vs-_Direct_Care_Children_s_Home_Limited_-_Judgment.pdf).
Carbon disulphide: general information and incident management
Source: gov.uk (2025-03-10)

Information about carbon disulphide, for responding to chemical incidents.

These documents provide information on the health effects of exposure 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)