theodi/ndl-core-corpus huggingface dataset:
Syncreon
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 Syncreon 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 Syncreon 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.
UK REACH authorisation for SEA (Sanitaryware Consortium), 20 January 2025
Source: gov.uk (2025-03-17)

Decision on application for authorisation for Surface Engineering Association (SEA) under UK REACH.

Decision on an application for authorisation under UK REACH.

Substance name

Chromium trioxide

Authorised use

The use of chromium trioxide for the electroplating of sanitaryware and plumbing components, to create a coating to provide specific performance characteristics.

Holders of the authorisation and authorisation numbers

Surface Engineering Association, Sanitaryware Consortium:
- Broadway Brass Ltd (UKREACH/25/02/00)
- Crown Polishing & Plating Ltd (UKREACH/25/02/01)
- Douglas Metal Finishing Ltd (UKREACH/25/02/02)
- John Stokes Ltd (UKREACH/25/02/03)
- Midland Polishing & Plating (UKREACH/25/02/04)
- Star Polishing & Plating Ltd (UKREACH/25/02/05)
- The Sterlingham Co Ltd (UKREACH/25/02/06)
Date of decision

20 January 2025
IHTM13031 - Other domicile issues: Domicile of spouse or civil partner
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000).

Guidance relating to spouse or civil partner exemption and long-term residence elections post 6 April 2025 can be found at IHTM47030 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47030).

Spouse or civil partner exemption (IHTM11032 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm11032)) on transfers on death and life is restricted to a sum equivalent to the nil rate band at the time of the transfer where the:
- deceased or donor is domiciled in the UK and
- the spouse or civil partner is not domiciled in the UK
Where the transfer occurred before 6 April 2013, the exemption is restricted to a total of £55,000.

For the purpose of the exemption, domicile includes deemed domicile, even in the case where a pre-1975 Double Taxation Agreement applies (IHTM27161 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm27161)).

In addition, IHTA/S267A allows someone who is:
- married or in a civil partnership and
- not domiciled in the UK
You must bear in mind that the way moveable property devolves is governed by the law of the country in which the deceased is domiciled. If the deceased was domiciled outside the UK, certain classes of beneficiaries, such as children, may have certain rights that affect the rights of the surviving spouse or civil partner. This is even more likely to be an issue when the deceased was survived by a civil partner as a number of foreign jurisdictions do not yet recognise civil partnerships and do not provide any inheritance rights to surviving civil partners.

If you are dealing with a case in which the deceased was domiciled outside the UK, had moveable property in the UK and was survived by a spouse or civil partner, you should look at the answers given at boxes 19, 20 and 21 of the form IHT401. If the information is incomplete you should ask the taxpayer or agent to explain how they have established how the estate is to be distributed. If they have taken legal advice in the deceased's country of domicile, please ask for a copy of that advice. If necessary you may want to discuss with your manager or mentor.

Once you have the information send the file to Technical with a submission that explains the facts and the reasons for concern and the tax at stake.
Mrs I Rushton v Glasgow City Council: 121316/2008
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mrs I Rushton v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67af4f096e6c8d18118ace1c/Mrs_I_Rushton_v_Glasgow_City_Council_-_xx-xxxx-xxxx_-_Judgment.pdf).
Teacher misconduct panel outcome: Mr Simon Graves
Source: gov.uk (2025-05-06)

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 Simon Graves

Teacher reference number: 9535730

Teacher’s date of birth: 28 April 1973

Location teacher worked: Nottingham, East Midlands

Date of professional conduct panel: 29 to 31 January 2025, 4 to 6 February 2025, 14 March 2025, 11 April 2025 and 14 April 2025.

Outcome type: Prohibition order

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 Simon Graves formerly employed in Nottingham, East Midlands.

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.
Port facility security officer training: list of approved training providers
Source: gov.uk (2025-10-31)

Approved training providers for port facility security officer (PFSO) training.

All UK ports must have a certified port facility security officer (PFSO). The PFSO is required to:
- implement security measures stated in the International Ship and Port Facility Code (ISPS Code) (https://www.imo.org/en/OurWork/Security/Pages/SOLAS-XI-2%20ISPS%20Code.aspx)
- train other staff in general security awareness and to aid this we have produced various security materials which are available on request (https://www.gov.uk/government/publications/maritime-security-training-aids)
Each facility must have a PFSO, although a single PFSO is allowed to be responsible for multiple facilities.

PFSO certification can only be awarded by our approved training providers.

You can contact us if you:
- have questions about the status of a company providing training
- wish to become an accredited training provider
Contact:
- email: xxx@xxx.xx (mailto:xxx@xxx.xx)
- telephone: xx-xxxx-xxxx
By post:

Maritime Training ManagerDepartment for TransportGreat Minster House33 Horseferry RoadLondon SW1P 4DR
CW8 4GX, Winnington CHP Limited: environmental permit issued – EPR/EP3337NY/V006
Source: gov.uk (2025-12-04)

View the permit issued for Winnington Sodium Carbonate Manufacturing Site, Northwich under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:

Operator name: Winnington CHP Limited

Installation name: Winnington Sodium Carbonate Manufacturing Site

Permit number: EPR/EP3337NY/V006
Contact the Adjudicator's Office
Source: gov.uk (2025-01-13)

Find out how to contact the Adjudicator's Office.

Contact the Adjudicator’s Office

The Adjudicator’s Office investigates complaints about HM Revenue and Customs (HMRC) and the Valuation Office Agency (VOA).

You must first complain to HM Revenue and Customs (HMRC) or the Valuation Office Agency (VOA) before the Adjudicator’s Office can investigate your complaint.

You can ask HMRC or the VOA for a:
- first review to consider your complaint
- second review if you do not agree with the outcome
We review Home Office decisions on entitlement to compensation made under the Windrush Compensation Scheme. In addition, we investigate complaints about how the Home Office handled a claim for compensation made under the Windrush Compensation Scheme.

When you contact us, tells us any reference number you have been given by the relevant organisation.

To complain or request a review you can:
- use our online form (https://www.gov.uk/guidance/contact-the-adjudicators-office-online)
- print and fill in form Ask the Adjudicator’s Office to investigate a complaint or review a decision (https://www.gov.uk/government/publications/ask-the-adjudicators-office-to-investigate-a-complaint-or-review-a-decision)
- write to us:
The Adjudicator’s OfficePO Box 11222NottinghamNG2 9AD

If you need any help or a reasonable adjustment when dealing with us please let us know.

Phone

Telephone: xx-xxxx-xxxx Monday to Friday, 9am to 5pm Closed weekends and bank holidays.

Find out about call charges (https://www.gov.uk/call-charges)
Northern Ireland Diagnostic Waiting Time Statistics Quarter Ending March 2025
Source: gov.uk (2025-06-03)

Presents information on waiting times at the end of each quarter for a diagnostic service and diagnostic reporting turnaround times.

Information is detailed on the number of patients waiting, and length of time waiting, for diagnostic services, as well as diagnostic reporting turnaround times at health and social care trusts in Northern Ireland. The information in the publication reports on performance against the ministerial diagnostic target in Northern Ireland.
P Singadia v Adaptimmune Ltd: 3314941/2023
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in P Singadia v Adaptimmune Ltd: 3314941/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/67d95413594182179fe08759/Pretesh_Singadia_-_v_-_Adaptimmune_Limited_-_3314941-2023_-_CMO.pdf).
19 Merrals Wood Court, Wells Road, Strood, Rochester, ME2 2PN: CHI/00LC/OLR/2024/0032
Source: gov.uk (2025-05-09)

Southern Region, Judge J Dobson and Mrs J. Coupe FRICS on 21st August 2024

Read the full decision in ME2 2PN_CHI/00LC/OLR/2024/0032_Decision (https://assets.publishing.service.gov.uk/media/676565f3be7b2c675de30926/19_Merrals_Wood_Court__Wells_Road__Strood__Rochester_Decision_xx-xxxx-xxxx.pdf) and ME2 2PN_CHI/00LC/OLR/2024/0032_Appendix (https://assets.publishing.service.gov.uk/media/676566364e2d5e9c0bde9c80/19_Merrals_Wood_Court__Wells_Road__Strood__Rochester_-_Appendix_to_Decision-_Tribunal_Valuation_xx-xxxx-xxxx.pdf)
Mr R Wilson v Moduloc Control Systems Ltd: 6010464/2024
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in Mr R Wilson v Moduloc Control Systems Ltd: 6010464/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/686e327d10d550c668de3cb7/Mr_R_Wilson_-_v_-_Moduloc_Control_Systems_Limited___6010464-2024_-_Judgment.pdf).
Legal aid management information
Source: gov.uk (2025-06-26)

The management information to understand latest workload volumes and expenditure on Criminal legal aid reform and Trafficking and modern slavery.

(https://assets.publishing.service.gov.uk/media/685bd2de7d72089d199760d3/legal-aid-management-information-criminal-legal-aid-reform-measures.ods)

Legal aid management information Criminal Legal Aid Reform measures (https://assets.publishing.service.gov.uk/media/685bd2de7d72089d199760d3/legal-aid-management-information-criminal-legal-aid-reform-measures.ods)

ODS, 6.99 MB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

(https://assets.publishing.service.gov.uk/media/685bd2fac07c71e5a87097dc/legal-aid-management-information-civil-trafficking-and-modern-slavery.ods)

Legal aid management information Civil claims for trafficking and modern slavery (https://assets.publishing.service.gov.uk/media/685bd2fac07c71e5a87097dc/legal-aid-management-information-civil-trafficking-and-modern-slavery.ods)

ODS, 6.89 MB

This file is in an OpenDocument (https://www.gov.uk/guidance/using-open-document-formats-odf-in-your-organisation) format

This file may not be suitable for users of assistive technology.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email xxx@xxx.xx (mailto:xxx@xxx.xx). Please tell us what format you need. It will help us if you say what assistive technology you use.

Each publication has a specific definition for workload and expenditure metrics. See the management information tables and guidance for more details.

These figures reflect the data held on the relevant case management systems so there are some definitional and timing differences from the official statistics. They are subject to the data quality issues associated with large administrative systems, including the late reporting of cases and regular updating of case details. This can lead to the figures for previous months’ being revised each publication. These revisions are generally small and do not usually change the overall picture of performance.

The official statistics provide a more comprehensive view of a range of statistics related to legal aid systems. We advise using the official statistics (https://www.gov.uk/government/collections/legal-aid-statistics) for most purposes and using the published management information only to understand the very latest high-level position.
M Hussain v Smart Bhelpoori House Ltd: 6001296/2025
Source: gov.uk (2025-07-15)

Employment Tribunal decision.

Read the full decision in M Hussain v Smart Bhelpoori House Ltd: 6001296/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6870d16c10d550c668de3e5e/Muzaffar_Hussain_v_Smart_Bhelpoori_House_Limited_-_6001296-2025.pdf).
Upper Tribunal (Lands Chamber) procedure rules
Source: gov.uk (2025-09-04)

Rules for how cases are handled in the Upper Tribunal Lands Chamber.

Includes rules on how to appeal, how hearings are conducted, and how the tribunal reaches decisions.

The consolidated rules

The unofficial consolidated version of the rules includes changes since the rules came onto effect in 2010.
Apex Cables 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 Apex Cables 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 Apex Cables 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
We also pledge the following:

Offer Work placements, insight days, mentoring schemes and/or guaranteed interview schemes to Veterans seeking employment. Offer insight days to older Cadets looking for apprenticeships and further education opportunities. Provide and/or promote training, such as e-learning, for your staff on the Armed Forces Community. Use the Covenant and Employer Recognition Scheme logos in our communications and marketing.

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.
UK celebrates Welsh recipients in The King's Birthday Honours List
Source: gov.uk (2025-06-13)

Over 70 people from Wales who have contributed to their community and country are celebrated in His Majesty The King’s Birthday Honours List 2025.

1215 recipients in total have been awarded for their exceptional achievements, with a particular focus this year on those who have given their time to public service.

This year’s recipients include dedicated community champions, role models in sport, pioneers in the arts, passionate health workers, and supporters of young people.

Recipients from Wales make up 6% of the total number of recipients receiving honours this year.

Prime Minister Keir Starmer said:

This year’s Birthday Honours List is a powerful reminder of the extraordinary dedication, compassion, and service that exists in every corner of our country.

From community champions to cultural icons, each recipient reflects the very best of Britain. I extend my heartfelt congratulations and gratitude to them all.

The Secretary of State for Wales Jo Stevens said:

Huge congratulations to the incredible individuals from Wales who have been recognised in The King’s Birthday Honours List.

Each award recipient has demonstrated dedication, passion, and commitment to their communities, making significant contributions that resonate far and wide.

Your work in supporting vulnerable people, championing the arts, increasing access to sport and improving lives in countless ways, serves as an inspiration to all. Thank you for your exceptional service.

Anyone can nominate someone for an honour. If you know someone who has achieved fantastic things worthy of recognition, go to https://www.gov.uk/honours to find out more about how you can put them forward.

Notable recipients across Wales include:

Oliver Sykes, who receives an MBE for services to Access to the Arts for Underprivileged Young People. His work leading the Stories for Care programme has empowered over 5000 young people from low income backgrounds, and given them access to literary works not normally available to them.

Muriel Morgan, who receives an MBE for services to the community in Wrexham. At the age of 88 years old she has only recently retired from her 50 year career in the Royal Voluntary Service. During her time in RVS she coordinated volunteer drivers to take elderly and vulnerable people to medical appointments they might not otherwise be able to make. She worked tirelessly throughout the pandemic to ensure the service was maintained and that even in one of the most challenging times for the service, their service users were still able to attend critical medical appointments.

Modupeola Obilanade is awarded an MBE for services to the community in Newport. Her work leading the St Pauls Clinic has transformed the clinic into a beacon of hope in the community, during her time running the clinic, she has launched multiple community health initiatives focusing on preventative care and chronic pain management. In her spare time she continues to work for charities, providing free medical consultations and health advice to those most in need.
Love In Care
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 Love In Care 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 Love In Care 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.
Steve Gaskell - ActionCOACH
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 Steve Gaskell - ActionCOACH 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 Steve Gaskell - ActionCOACH recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
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.
Access to Work statistics: April 2007 to March 2025
Source: gov.uk (2025-10-14)

Official statistics in development reporting on Access to Work expenditure, provision and payment.

Access to Work (https://www.gov.uk/access-to-work) is a programme that aims to help people who have a disability or long-term health condition start or stay in work.

Read the background information and methodology (https://www.gov.uk/government/publications/access-to-work-statistics-background-information-and-methodology) note for more about the annual release of Access to Work statistics.
Ms S Boyle v Cordia Services LLP and Glasgow City Council: 4105391/2018 and 4113829/2018
Source: gov.uk (2025-06-02)

Employment Tribunal decision.

Read the full decision in Ms S Boyle v Cordia Services LLP and Glasgow City Council: 4105391/2018 and 4113829/2018 - Strike Out (https://assets.publishing.service.gov.uk/media/682c797ea4a41a5b3eb00c90/Ms_S_Boyle_v_Cordia_Services_LLP___Glasgow_City_Council_-_4105391.2018___4113829_-_Judgment.pdf).
ECSH34205 - Intelligence Reports
Source: gov.uk (2025-05-23)


When carrying out a compliance intervention under The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), you may come across information regarding criminal behaviour or other activity which needs reporting (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh85000) to another HMRC team and/or law enforcement agency, for example a risk of tax evasion or breach of a legal or statutory obligation.

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

Although tax evasion is strictly a criminal offence, it is often subject to a civil rather than a criminal investigation by HMRC. In practice, it may not be possible to identify tax evasion whilst carrying out your usual checks to evaluate compliance with MLR 2017. You must not under any circumstances attempt to obtain additional details for any other purpose other than ensuring the business is compliant with MLR 2017. However, if you do suspect fraud or criminal activity is being carried out by the business, please follow the guidance for criminal prosecution and suspected fraud referrals (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh34240). This includes offences under the Proceeds of Crime Act 2002 (POCA) and section 330 failure to disclose: regulated sector (https://www.legislation.gov.uk/ukpga/2002/29/section/330).

It is important to draw a distinction between risks associated with the activity of the supervised business and risks associated with its customers. For example, another reason for submitting an IR would be when a business has customers that should be registered for anti-money laundering supervision but are not, where the subject of the report is the unregistered business.

You therefore may need to raise a number of IRs resulting from the same compliance check.

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

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

In addition to an IR, you may also need to report Human Intelligence (HumInt) (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh34220) or raise a suspicious activity report (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh34225).
SPE05030 - Authorising a Special Procedure: positive decision – process for issuing an authorisation
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 decision letter, granting the authorisation, must contain full details of the rights and obligations of the applicant in relation to the decision (the authorisation or approvals full criteria and conditions).

Notification of the decision should be made using a template letter, specific to the type of application made. Template letters can be found in SEES under ‘SP Authorisation letters'.

A copy of the notification letter must be attached to the original application and retained within the economic operator’s file.

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.

Authorisation letters (with full terms and conditions)

Standard authorisation letters (and bespoke inserts) for each Special Procedure will be available in the Customs Authorisations and Approvals Manual in the following sections:

Authorisation letters - storage/CAA11140

Authorisation letters - processing/CAA11150

Authorisation letters - specific use/CAA11160

Standard authorisation letters are currently available in the authorisation team CAFs.

Authorisation number

Each authorisation approved must be issued an authorisation number in the Local Control Office Scheme (LCO) format. This consists of four fields:

LCO scheme ID - a two letter code that identifies the customs procedure authorised:
- 'TA' (Temporary Admission
- 'IP' (Inward Processing)
- 'OP' (Outward Processing)
LCO authorisation - a four digit code that identifies the supervising office responsible for the authorisation

LCO reference - a three digit reference number issued by the supervising office

LCO year - two digits for the year of expiry of the authorisation.

Customs Warehouse numbers differ slightly – for information refer to CW UoE.SPE05040 Negative decision – process for rejecting an authorisation

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.
Informed Solutions Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Informed Solutions Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
UN Human Rights Council 60: UK Statement for the Item 8 General Debate
Source: gov.uk (2025-09-30)

UK Statement for the Item 8 General Debate. Delivered by the UK's Human Rights Ambassador, Eleanor Sanders.

Mr Vice President,

We welcome this opportunity to reflect on the Vienna Declaration and Programme of Action.

The Declaration underscored the importance of human rights as a matter of priority for the international community. It promoted and encouraged respect for human rights and fundamental freedoms for all and respect for the principle of equal rights and self-determination. Through the Declaration, we restated our commitment to the principles enshrined in the Charter of the United Nations.

Twenty-two years on, many of the challenges which we sought to address back at the time of the adoption of the Vienna Declaration remain just as pressing. But the UK’s resolve to live up to the ideas laid out in the Vienna Declaration – and, indeed, the Universal Declaration on Human Rights – has not faltered.

It is with this resolve in mind that, last week, the UK officially recognised the state of Palestine. Our decision to recognise Palestine is firmly grounded in the Palestinian people’s inalienable right to self-determination, and the need for Palestinians and Israelis alike to live their lives in peace – free from violence and suffering.

Recognition must be a spur, not a substitute for urgent action: a ceasefire now, the release of all hostages, the restoration of aid and a lasting framework for peace.

Thank you.
SVM150000 - Share Valuation Manual: additional guidance
Source: gov.uk (2025-07-07)


Links to other manuals and acts
- Business Income Manual (BIM) (https://www.gov.uk/hmrc-internal-manuals/business-income-manual)
- Capital Gains Manual (CG) (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual)
- Company Taxation Manual (CTM) (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual)
- Employee Tax Advantaged Share Scheme User Manual (ETASSUM) (https://www.gov.uk/hmrc-internal-manuals/employee-tax-advantaged-share-scheme-user-manual)
- Employment Related Securities Manual (ERSM) (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities)
- Enquiry Manual (EM) (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual)
- Inheritance Tax Act 1984 (IHTA 1984) (CTTA 1984) (Web) (http://www.legislation.gov.uk/ukpga/1984/51/contents)
- Inheritance Tax Manual (IHTM) (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual)
- International Manual (INTM) (https://www.gov.uk/hmrc-internal-manuals/international-manual)
- Venture Capital Schemes Manual (VCM) (https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual)
Collision between the tender to Isabell Princess of the Sea and the RIB Vega, resulting in one fatality
Source: gov.uk (2025-09-25)

Location: port of Göcek, Turkey

Accident Investigation Report 14/2025

Read our marine accident investigation report, which includes what happened and subsequent actions taken:

MAIB investigation report 14-2025: Tender to Isabell Princess of the Sea and Vega (https://assets.publishing.service.gov.uk/media/68d15ffcca266424b221b12f/2025-14-IsabellPrincessOfTheSea-Vega-Report.pdf)

Summary

On the evening of 27 July 2024, the tender to the Gibraltar registered motor yacht Isabell Princess of the Sea was underway within the inner harbour in Göcek, Turkey when it collided with the drifting rigid inflatable boat (RIB) Vega. The sole passenger on Vega, a Turkish national, died as a result of the collision.

The tender’s unplanned, high-speed passage violated harbour speed limits, and the driver’s judgement might have been impaired by the consumption of alcohol. Both vessels were being used for recreational purposes at the time of the incident.

Safety issues

The tender’s passage was unplanned and conducted at an excess speed.

Neither vessel was being operated in line with international and local regulations.

Consumption of alcohol may have impaired the judgement of the tender’s driver.

The company’s policies did not adequately define the responsibilities and authority for use of the tender for recreational purposes.

Recommendations

No safety recommendations have been made.
Tech Lancaster
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 Tech Lancaster 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 Tech Lancaster recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Atlas Management Services 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 Atlas Management Services 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 Atlas Management Services 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 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.