theodi/ndl-core-corpus huggingface dataset:
SPE13050 - Inward Processing - conditions and requirements: apportionment - IP and End-Use
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Note: This manual is under review and is likely to be withdrawn.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).

If an authorisation holder apportions entries between IP and End Use/Authorised Use, the supervising office should use MSS to check the trader's past end use and IP activity. If IP or end use has not previously been used, the trader should consider whether they could initially enter goods to customs warehousing and then remove them to IP or End Use/Authorised Use when the goods are needed for a non UK or UK order. If this will not be practical because of the nature of their processing operation or processed goods need to be made available at short notice, the trader should at least provide details on how they have arrived at their estimated requirements.

Any apportionment agreed must be included in the IP authorisation letter issued. This must be regularly reviewed by the supervising office against discharges to end use, to ensure that the apportionment accurately reflects the level of goods proper to IP and End use/Authorised Use.

( NI ONLY) Council Regulation (EU) 952/2013, Article 86 (3); Commission Delegated Regulation (EU) 2015/2446, Article 73

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
Miss L Scott v Embrace Legal Services Ltd (in creditors’ voluntary liquidation): 2400271/2024
Source: gov.uk (2025-11-04)

Employment Tribunal decision.

Read the full decision in Miss L Scott v Embrace Legal Services Ltd (in creditors’ voluntary liquidation): 2400271/2024 - Judgment (https://assets.publishing.service.gov.uk/media/69087dba5e080b122489812b/Miss_L_Scott_v_Embrace_Legal_Services_Limited__in_creditors__voluntary_liquidation__-_2400271_2024_-_Judgment.pdf).
How formal property rights shape social and economic networks
Source: gov.uk (2025-10-30)

Land reform study aimed at formalising land rights and improving tenure protection.

Abstract

The authors study a land reform in Benin, aimed at formalising land rights, granting ownership to women traditionally excluded by land ownership, and improving tenure protection.

This is an part of the Structural Transformation and Economic Growth (STEG) programme.

Citation

Fabbri M and others. ‘How formal property rights shape social and economic networks’ STEG Project Policy Brief, 2025

Links

How formal property rights shape social and economic networks (https://steg.cepr.org/publications/how-formal-property-rights-shape-social-and-economic-networks)
Ms S Wcislo v Veolia ES (UK) Ltd: 2223340/2024
Source: gov.uk (2025-03-26)

Employment Tribunal decision.

Read the full decision in Ms S Wcislo v Veolia ES (UK) Ltd: 2223340/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67e2ae7e74e40de685195b3c/Ms_S_Wcislo_v_Veolia_ES__UK__Ltd_-_2223340-2024.pdf).
A Shawcross v Greens Enterprises Ltd: 6019627/2024
Source: gov.uk (2025-07-16)

Employment Tribunal decision.

Read the full decision in A Shawcross v Greens Enterprises Ltd: 6019627/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/6870caaf2557debd867cbfeb/A_Shawcross_-vs-_GREENS_ENTERPRISES_LTD_-_Judgment.pdf).
Reach Subsea UK Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Reach Subsea UK Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
Social Return Case Management 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 Social Return Case Management 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 Social Return Case Management 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.
Sellafield boxes to be made in Cumbria
Source: gov.uk (2025-10-21)

A collaboration of Cumbrian-based suppliers has been awarded a four-year contract, valued at up to £10 million, to manufacture waste containers for Sellafield Ltd.

A Cumbrian collaboration will produce waste containers for Sellafield under a new four-year contract worth up to £10 million.

The Cumbria Manufacturing Alliance (CMA) includes Carlisle’s Bendalls Engineering and West Cumberland Engineering, of Workington, plus other partners.

They have secured 2 contracts to supply 3m³ legacy boxes to accelerate waste retrievals on the Sellafield site.

The work will deliver the first 60 legacy box assemblies to support the Box Encapsulation Plant’s active commissioning phase.

The boxes will be fabricated from stainless steel and designed to remotely handle intermediate level waste from legacy ponds to the Box Encapsulation Plant.

The new legacy boxes. which are to be used in the Box Encapsulation Plant.

The initial phase will be to complete box design for manufacture before moving into box production, with the first six-off assemblies planned to be delivered by Autumn 2026.

Gareth Frazer, Sellafield Ltd’s head of manufacturing and engineering solutions said:

This contract is great news for Sellafield, as this work is a key enabler for accelerating retrievals, and for 2 companies in Cumbria, who will be creating opportunities that will upskill and develop people.

It will also build on supply chain capability and capacity in manufactured products for nuclear decommissioning in our region.

As the project progresses, the first 3m³ boxes will be used to complete vital commissioning work including testing performance of the plant and support pre-loading the facility with empty containers before the plant goes active in 2027.

When it’s operational, it will unlock the capacity to process much higher rates of retrievals from our legacy silos and ponds, reducing the risk of some of our most hazardous facilities.

Further reading

What is the Box Encapsulation Plant Product Store and Direct Import Facility? - Case study (https://www.gov.uk/government/case-studies/what-is-the-box-encapsulation-plant-product-store-and-direct-import-facility)

New storage facility at Sellafield takes another step forward (https://www.gov.uk/government/news/new-storage-facility-at-sellafield-takes-another-step-forward)

Sellafield Ltd priorities and progress (https://www.gov.uk/guidance/sellafield-ltd-priorities-and-progress)
James Mcvicar Printing Works
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 James Mcvicar Printing Works 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 James Mcvicar Printing Works 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.
Assistive technology research and development reports
Source: gov.uk (2025-02-25)

Annual reports on government-funded research to improve the lives of disabled and older people.

Section 22 of the Chronically Sick and Disabled Persons Act 1970 (https://www.legislation.gov.uk/ukpga/1970/44/section/22) requires a report to be laid before Parliament each year describing the research that the government has funded to improve equipment that enables independence or wellbeing of disabled and older people. Such equipment is known as assistive technology.

These annual reports:
- provide information about the wide range of government-funded research supporting the development, introduction and evaluation of assistive technology
- outline how funded research projects aim to increase the independence or wellbeing of disabled and older people
DWF LLP
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 DWF LLP 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 DWF LLP recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
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.
HMRC’s voluntary, community and social enterprise action plan for 2025 to 2026
Source: gov.uk (2025-03-31)

An outline of initiatives to make HMRC’s procurement activity more accessible to voluntary, community and social enterprises (VCSEs).

The purpose of our action plan is to outline initiatives we are putting in place to raise the proportion of HMRC procurement expenditure with voluntary, community and social enterprises (VCSEs). Our action plan focuses on 5 main areas:
- promoting the VCSE agenda
- simplifying the procurement process
- VCSE engagement
- supply chain engagement
- improving VCSE data collection
Mrs V N M Roque v OCS Group UK Ltd: 2409214/2023
Source: gov.uk (2025-09-08)

Employment Tribunal decision.

Read the full decision in Mrs V N M Roque v OCS Group UK Ltd: 2409214/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6807935b4dd7e0f8897a6183/Mrs_V_N_Madrigal_Roque_v_OCS_Group_UK_Limited_-_2409214_2023_-_Judgment.pdf).

Read the full decision in Mrs V N M Roque v OCS Group UK Ltd: 2409214/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/68b97b9211b4ded2da19fe1c/Mrs_V_N_Madrigal_Roque_v_OCS_Group_UK_Limited_-_2409214_2023_-_Reconsideration.pdf).
Mr J Shaw v Dr T S Ravindran, Mrs N Ravindran and Dr R Ravindran T/a East Park Medical Practice: 1302152/2023
Source: gov.uk (2025-09-19)

Employment Tribunal decision.

Read the full decision in Mr J Shaw v Dr T S Ravindran, Mrs N Ravindran and Dr R Ravindran T/a East Park Medical Practice: 1302152/2023 - Judgment (https://assets.publishing.service.gov.uk/media/68cc086a275fc9339a248a1b/Mr_J_Shaw_v_Dr_Thamber_Sabertnam_Ravindran__Mrs_Niranjala_Ravindran_-_Dr_Roshan_Ravindran_Trading_as_East_Park_medical_practice_-_1302152-2023-judgement.pdf).
Mr S McGuiness v Telent Technology Services Ltd: 3201330/2024
Source: gov.uk (2025-07-11)

Employment Tribunal decision.

Read the full decision in Mr S McGuiness v Telent Technology Services Ltd: 3201330/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/686ce22ea08d3a3ca3b6787e/Mr_S_McGuiness_v_Telent_Technology_Services_Ltd_-_3201330_2024_-_Judgment.pdf).
Britannia Bus Ltd: [2025] UKUT 231 (AAC)
Source: gov.uk (2025-07-29)

Upper Tribunal Administrative Appeals Chamber decision by Judge Citron on 2 July 2025.

Read the full decision in UA-xx-xxxx-xxxx-T (https://assets.publishing.service.gov.uk/media/688101f19fab8e2e86160f7e/UA-xx-xxxx-xxxx-T.pdf).

Judicial Summary

The appellant’s Public Service Vehicle (PSV) operator’s licence was revoked by the Traffic Commission, on the ground that the appellant did not satisfy the requirement of financial standing, following expiry of a “period of grace”. However, in granting the “period of grace”, the Traffic Commissioner had not followed the two-step process required by Article 13.1 of the 2009 EU regulation, as explained by the Upper Tribunal in the case of Egertons Recovery Group Ltd; in particular, the first step, at which statutory notice (including a time limit in which to request a public inquiry) under regulation 9 of the Public Service Vehicles (Operators’ Licences) Regulations 1995 should have been given, did not occur. The Upper Tribunal, following Egertons, held that this was a material error of law and set aside the revocation as a result.
Blue Water Recruitment 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 Blue Water Recruitment 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 Blue Water Recruitment 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.
Local public health services given £200 million boost
Source: gov.uk (2025-02-07)

Local communities to receive funding for family and school nurses, sexual health clinics and other public health services.

Funds will drive key health services, from smoking cessation to addiction recovery and children’s health

Public health grant, which funds health services and other interventions via local authorities, expands to £3.858 billion, an uplift of 5.4%

Part of the government’s Plan for Change to help build an NHS fit for the future.

Local communities up and down the country will receive funding for family and school nurses, sexual health clinics and other public health services in their areas, thanks to a nearly £200 million boost in funding announced today (7 February 2025).

As part of government plans to improve health outcomes across the country and build healthier communities, local public health services will be given more money to deliver prevention programmes, tailored to their residents.

This investment is a key part of the government’s Plan for Change (https://www.gov.uk/government/publications/plan-for-change), shifting the focus from hospital to community and from sickness to prevention to build a more sustainable, fit for future NHS.

The funding for public health will power essential services such as smoking cessation programmes, addiction recovery, family and school nurses, sexual health clinics, local health protection services and public health support for local NHS services.

The boost represents a significant turning point for local health services, marking the biggest real-terms increase after nearly a decade of reduced spending between 2016 and 2024.

Minister for Public Health and Prevention, Andrew Gwynne, said:

Lord Darzi’s investigation into the NHS found that children are sicker today than a decade ago, and adults are falling into ill health earlier in life.

Prevention is better than cure. If we can reach people earlier and help them stay healthy, this extra investment will pay for itself several times over in reduced demand on the NHS and by keeping people in work.

Whether it’s supporting people to quit smoking, giving children a healthy start to life or providing addiction recovery services, this investment as part of the government’s Plan for Change will make a real difference in communities across the country.

After a decade of cuts to public health, this government is committed to shifting the focus of healthcare from sickness to prevention, and we’re putting our money where our mouth is.

Funding for public health grants will be increased to £3.858 billion - a 5.4% cash uplift (3.0% in real terms) on last year’s funding. This investment will tackle the root causes of ill health and build stronger, healthier communities nationwide.

Helping people live better for longer will aid in relieving pressure on the NHS and support the Plan for Change in ending hospital backlogs.

See public health grants to local authorities: 2025 to 2026 (https://www.gov.uk/government/publications/public-health-grants-to-local-authorities-2025-to-2026) for more information about the allocations and grant conditions.
Mrs V Jones v MAN Energy Solutions UK Ltd: 2408652/2022
Source: gov.uk (2025-04-22)

Employment Tribunal decision.

Read the full decision in Mrs V Jones v MAN Energy Solutions UK Ltd: 2408652/2022 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/66e19b4f3b0c9e88544a0018/Mrs_V_Jones_v_MAN_Energy_Solutions_UK_Limited_-_2408652_2022.pdf).

Read the full decision in Mrs V Jones v MAN Energy Solutions UK Ltd: 2408652/2022 - Judgment (https://assets.publishing.service.gov.uk/media/678136779b205eeb6cede4aa/Ms_V_Jones_v_Man_Energy_Solutions_UK_Limited_-_2408652_2022.pdf).

Read the full decision in Mrs V Jones v MAN Energy Solutions UK Ltd: 2408652/2022 - Reasons (https://assets.publishing.service.gov.uk/media/67ffd03e694d57c6b1cf8e31/Ms_Veronique_Jones_v_Man_Energy_Solutions_UK_Limited_-_2408652_2022_-_Reasons.pdf).
CTM36240 - Particular topics: company dissolution: company not dissolved
Source: gov.uk (2025-08-14)


CTA10/S1030B

If two years have passed since the making of a distribution and the company
- has not been dissolved, or
- has failed to satisfy the first condition mentioned at CTM36220 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36220)
it is treated as if the relief from CT distribution treatment given by CTA10/S1030A had never applied,.

ESCC16

If a company is treated as having distributed assets in the course of a winding-up under ESCC16, and some event gives an officer reason to believe the company will not be struck off or that one or other of the conditions in CTM36220 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36220) will not be satisfied, the circumstances should be reported to BAI (Technical)
Clinical Impact Awards 2025: assessors' guide
Source: gov.uk (2025-04-30)

Guidance for assessors of the national Clinical Impact Awards (NCIAs) on how to score applications.

This guidance sets out:
- your role as an assessor and regional sub-committee member
- the assessment process
- how to score applications
All assessors are required to attend a short training session to understand what’s new for the 2025 awards round.
INCHP11200 - Procedures: procedure 10: Customs Input Entry (CIE) accounting procedures on immediate payment deposits
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
SPE13400 - Equivalence: equivalent goods imported under warranty or guarantee
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).

If UK goods are returned for repair under warranty or guarantee, IP does not necessarily have to be used just because goods will be re-exported from the UK. If the goods are eligible, importers will also have the option of using returned goods relief.

Although there is nothing wrong with using IP, the importer would for IP purposes:
- be required to keep records of what work is carried out on goods returned to them
- have a limited period that the goods can remain under IP
- need to provide returns for their IP entries, and
- have to follow specific IP export procedures.
(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Article 169 (6)(b)

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Mr D I Harrison v Crown Greetings UK Ltd (in creditors’ voluntary liquidation): 2404437/2024
Source: gov.uk (2025-01-29)

Employment Tribunal decision.

Read the full decision in Mr D I Harrison v Crown Greetings UK Ltd (in creditors’ voluntary liquidation): 2404437/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6798bb8de0edc3fbb06063bf/Mr_D_I_Harrison_v_Crown_Greetings_UK_Limited__in_creditors__voluntary_liquidation__-_2404437_2024_-_Judgment.pdf).
Restoring control over the immigration system: white paper
Source: gov.uk (2025-06-06)

The white paper sets out the government's plans to create an immigration system which promotes growth but is controlled and managed.

This white paper sets out our plans to reform the immigration system. It links the immigration, skills and visa systems to:
- grow our domestic workforce
- end reliance on overseas labour
- boost economic growth
Marriage and civil partnership investigation: caseworker guidance
Source: gov.uk (2025-03-31)

Immigration staff guidance on investigating sham marriages.

UK Visas and Immigration guidance on how staff make decisions when investigating sham marriages under the Act.

Part 4 of the Immigration Act 2014 (http://www.legislation.gov.uk/ukpga/2014/22/part/4/enacted) extends the notice period for marriages and civil partnerships, to give the Home Office time to investigate possible sham marriages.
HMRC Costly Channels usage amongst Small Businesses
Source: gov.uk (2025-05-29)

Research exploring small businesses use of HMRC costly and non-costly communication channels when interacting with HMRC.

HM Revenue and Customs is responsible for collecting the money that pays the UK’s public services and helps families and individuals with targeted financial support. This includes responsibility for helping small businesses meet their tax responsibilities and receive any benefits, tax credits, refunds or other support they are entitled to claim. Small businesses receive this support through a variety of communication channels.

HMRC commissioned BMG research to conduct quantitative research with small businesses investigating their communication and interaction methods with HMRC, covering those considered costly to administer (for example a telephone conversation) and non-costly (for example a customer using GOV.UK web pages).

A total of 2,001 surveys were completed with small businesses between July and August 2024.
Ms W Hanchard v Oxleas NHS Foundation Trust: 2301209/2021
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in Ms W Hanchard v Oxleas NHS Foundation Trust: 2301209/2021 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/65689f292ee693001360cb95/Ms_W_Hanchard_V_Oxleas_NHS_Foundation_Trust__2301209-2021_judgment_pub.pdf).

Read the full decision in Ms W Hanchard v Oxleas NHS Foundation Trust: 2301209/2021 - Reconsideration (https://assets.publishing.service.gov.uk/media/66cdb24f0671fa213911b332/Ms_Winnie_Hanchard_v_Oxleas_NHS_Foundation_Trust_2301209-2021_Judgment_13.08.2024.pdf).

Read the full decision in Ms W Hanchard v Oxleas NHS Foundation Trust: 2301209/2021 - Reconsideration (https://assets.publishing.service.gov.uk/media/684c0c72bd35d2f88bcba2c9/Ms_W_Hanchard_v_Oxleas_NHS_Foundation_Trust_2301209-2021__Reconsideration_Judgment_.pdf).
Ms S Treacher v East of England Ambulance Service NHS Trust: 3311883/2023
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Ms S Treacher v East of England Ambulance Service NHS Trust: 3311883/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/69258a4b47904590c9da2c92/Ms_S_Treacher_v_East_of_England_Ambulance_Service_NHS_Trust-3311883-2023-Judgment.pdf).
Nottingham Trams 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 Nottingham Trams 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 Nottingham Trams 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Chamber Health and Wellbeing 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 Chamber Health and Wellbeing 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 Chamber Health and Wellbeing 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
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
The Environment Agency is proposing to revoke (cancel) or reduce 8 abstraction licences 6 March 2025
Source: gov.uk (2025-03-06)

The Environment Agency has made this proposal as part of a programme to help restore sustainable abstraction and to conserve and secure the proper use of water resources.
View the notice below for full details of the proposal.

The Environment Agency consult the public on certain applications for the abstraction and impoundment of water.

These notices explain:

what the application is about

which Environment Agency offices you can visit to see the application documents on the public register

when you need to comment by
IHTM05051 - Submitting the account and obtaining a grant: introduction
Source: gov.uk (2025-04-07)


The procedure that the personal representatives (PRs) (IHTM05012 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm05012)) must follow to obtain a grant (IHTM05001 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm05001)) will depend on whether they calculate the tax or whether it is calculated by us but the following will apply in most cases:

In non-taxpaying estates, where the deceased was long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) (death on or after 6 April 2025) or domiciled (IHTM13001 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13001)) in the UK (death before 6 April 2025), there is no need to obtain an IHT reference before sending the account. We will issue the IHT421 or send a letter with a unique code (for England and Wales from 17 January 2024) to the agent or PR. The IHT400 will be data captured, and risk assessed. Some cases will be considered for further examination by Compliance staff.

In all cases where there is any tax to be paid on delivery of the account the PRs must apply for an IHT reference before sending the account to us or any payment.

In taxpaying estates, where the deceased was long-term UK resident (death on or after 6 April 2025) or domiciled in the UK (death before 6 April 2025) the IHT400, and any other schedules or documents should be sent to us, and payment made. When we know that the tax has been paid, we will issue the IHT421 or letter with a unique code to the PR or agent to apply for the grant.

Where the deceased was not a long-term UK resident (death on or after 6 April 2025) or domiciled outside the UK (death before 6 April 2025) the IHT400, and any payment due should all be sent to us. Once the question of long-term UK residence or domicile (IHTM13001 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13001)) has been considered, we will issue the IHT421 or letter with a unique code before returning it to the PR or agent to apply for the grant.

In all cases, there is no need to wait until the Probate Registry have issued the grant before dealing with the case, such as referring to the District Valuer (IHTM23002 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm23002)), raising enquiries (IHTM29011 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm29011)) with the taxpayer or, if appropriate, closing the case.
Mr A Redman v The Chief Constable of West Midlands Police: 1304318/2024
Source: gov.uk (2025-05-07)

Employment Tribunal decision.

Read the full decision in Mr A Redman v The Chief Constable of West Midlands Police: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/680a2197bc942a09683a2749/Mr_A_Redman_v_The_Chief_Constable_of_West_Midlands_Police_-_xx-xxxx-xxxx_-_Judgment.pdf).
MAC commissioned to review salary requirements and the new TSL
Source: gov.uk (2025-07-08)

The Home Secretary has written to the Chair of the Migration Advisory Committee to commission a review of salary requirements and the new temporary shortage list.

The Home Secretary has written to Professor Bell, the Chair of the Migration Advisory Committee (MAC), to commission 2 reviews.

These are:
- a review of salary requirements for work visas
- a review of the new temporary shortage list (TSL)
For the salaries review, the MAC is asked to report within 6 months.

For the TSL review, the MAC is asked to report on the first stage within 6 months and on the second stage within 12 months.
Ms N M Kebede v Moko Jumbi Holdings Ltd (Moko Bar Ltd): 6015036/2024
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Ms N M Kebede v Moko Jumbi Holdings Ltd (Moko Bar Ltd): 6015036/2024 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/6915f2bc493305b49ce6e78a/Ms_Natena_Mengesha_Kebede_v_MOKO_JUMBI_HOLDINGS_LIMITED__MOKO_BAR_LIMITED__6015036_2024_Consent_Judgment.pdf).
Mr S B Singh v Onside Youth Zones Ltd and Wolverhampton Youth Zone T/a The Way Youth Zone: 1304381/2024
Source: gov.uk (2025-09-09)

Employment Tribunal decision.

Read the full decision in Mr S B Singh v Onside Youth Zones Ltd and Wolverhampton Youth Zone T/a The Way Youth Zone: xx-xxxx-xxxx - Judgment by Consent (https://assets.publishing.service.gov.uk/media/68b95c1811b4ded2da19fde9/SUKRAJ_SINGH_v_Wolverhampton_Youth_Zone_t.a_The_way_Youth_Zone___others_-_Judgment_-_xx-xxxx-xxxx.pdf).