theodi/ndl-core-corpus huggingface dataset:
Confirm the identity of someone representing HMRC
Source: gov.uk (2025-03-03)

Verify the identity of an officer from HMRC or an HMRC collector if they contact you in person.

Anyone who is representing HMRC will always identify themselves and explain why they are contacting you when they visit you.

You can contact HMRC to check their details and confirm they are representing HMRC.

Confirm an HMRC officer’s identity

The officer will show you their HMRC identification card, which will have their name, photograph and HMRC serial number on it.
- Make a note of the name and serial number on the card.
- The officer will give you a telephone number xx-xxxx-xxxx) to call and an access code.
- Phone HMRC on xx-xxxx-xxxx and enter the access code straight away — this should connect you with an adviser. You do not have to listen to the recorded message before entering the code.
- Give the name and serial number from the identification card to the adviser, so they can confirm that the person represents HMRC.
The telephone number you receive from the HMRC officer is:
- available 24 hours a day
- only for verifying the identity of HMRC officers
You should not use this telephone number to contact HMRC for general enquiries.

If you do have a general enquiry you can contact HMRC (https://www.gov.uk/contact-hmrc) another way.

Find out about call charges (https://www.gov.uk/call-charges).

Confirm an HMRC collector’s identity

An HMRC collector will usually visit you between 8am to 6pm, Monday to Friday.

If a collector visits you at any another time and you want to confirm their identity, arrange an appointment with them to return between 8am and 6pm, Monday to Friday.

The collector will show you their HMRC identification card which will have their name, photograph and HMRC serial number on it.
- Make a note of the name and serial number on the card.
- Phone HMRC on xx-xxxx-xxxx.
- Give the name and serial number on the card to the adviser, so they can confirm that the person represents HMRC.
Find out about call charges (https://www.gov.uk/call-charges).

Get more information

You can check a list of genuine HMRC contacts (https://www.gov.uk/government/collections/check-a-list-of-genuine-hmrc-contacts) to help you decide if any contact you have received is from HMRC, or is a scam from a fraudster.
Tajikistan Small Projects Programme: call for bids 2025 to 2026
Source: gov.uk (2025-08-21)

The British Embassy Dushanbe invites proposals by 12 September 2025 for sustainable tourism projects in Tajikistan. Projects must be completed by February 2026.

About the programme

As part of the Small Projects Programme, the British Embassy Dushanbe is inviting proposals for sustainable tourism development projects in Tajikistan.

We encourage proposals that promote gender equality and support both foreign and domestic tourism. Projects must show how they will remain sustainable after completion.

Project requirements
- maximum budget: £20,000
- project activity must start by October 2025
- project activity must be completed by February 2026
Assessment criteria

Bids will be assessed against the following criteria:
- bidders must be local or international non-governmental organisations (NGOs), civil society organisations (CSOs) or academic institutions
- proposals must include clear objectives and relevant activities, with an activity-based budget
- proposals must have a clear purpose with measurable outputs (such as events or reports) and outcomes (what the project aims to achieve)
- budgeted activity must be necessary to meet the project’s objectives
- costs can be in Tajik somoni or US dollars, but must include the equivalent value in pounds sterling
- proposals must include a robust risk analysis and a plan to manage and reduce risks
- proposals must include clear monitoring and evaluation procedures
- bidders must show a strong track record of successful project delivery in Tajikistan
- proposals must show how gender equality has been considered
Further details are in the Guidance for bidding organisations (https://assets.publishing.service.gov.uk/media/68a6eee4969253904d155730/PrOF_IP_Guidance_for_Implementers_Project_Proposal_Form.odt) (ODT, 21 KB)

How to apply

Organisations should email the following 2 completed documents (in English) to xxx@xxx.xx (mailto:xxx@xxx.xx) by 11:59pm Dushanbe time on Friday 12 September 2025.
- Project proposal form (https://assets.publishing.service.gov.uk/media/68a6c2fea6acbbc7fb96a417/PrOF_Template_Project_Proposal_Form_above__10k.odt) (ODT, 61.8 KB)
- Activity based budget template (https://assets.publishing.service.gov.uk/media/68a6c3209dc94e840696a416/Activity_Based_Budget_Template.ods) (ODS, 8.7 KB)
Late or incomplete submissions will not be accepted. Use the subject line: ”SPP: Project bid and [name of your organisation]”.

Bidding is competitive. Only selected projects will receive funding. The embassy reserves the right to accept or reject any or all bids without providing feedback.

Contact

Email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Ms A Ambili v Sonder Hospitality UK Ltd: 6015939/2024
Source: gov.uk (2025-10-13)

Employment Tribunal decision.

Read the full decision in Ms A Ambili v Sonder Hospitality UK Ltd: 6015939/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/68e91840b6ae95e3c769084b/Ms_A_Ambili_v_Sonder_Hospitality_UK_Ltd_-_6015939-2024_-_Reconsideration.pdf).
Historical statistical notices on Total Income from Farming in England
Source: gov.uk (2025-07-31)

Previously published copies of the Accredited Official Statistics publication on 'Total Income from Farming' in England, a measure of the performance of the agricultural industry.

This page includes previously published Total Income from Farming (TIFF) in England releases from 2017 onwards. From 2017 to 2020, TIFF England was released biannually. Since 2021, TIFF England has been released annually.

The aggregate account of the UK agriculture sector, known as Total Income from Farming (TIFF), is a measure of the performance of the whole agricultural industry. Aggregate agricultural accounts are a tool for analysing the economic situation of agriculture and are used to support policy making in the UK.

Earlier statistics were published as part of Agriculture in the English Regions (https://www.gov.uk/government/statistics/historical-statistics-notices-on-agriculture-in-the-english-regions) series.

The latest publication and accompanying data set can be found on the Total income from farming in England (https://www.gov.uk/government/statistics/total-income-from-farming-in-england) page.

For further information please contact: xxx@xxx.xx (mailto:xxx@xxx.xx) X: @DefraStats (https://X.com/DefraStats)

.
SPE14150 - Specific rules and processes relating to Outward Processing: arrangements for CFSP traders(NI ONLY)
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).

Notes: From 01st June 2020 UK trader must use the EU Customs Trader Portal to submit standardised exchange of information for customs special procedures https://www.gov.uk/guidance/using-customs-special-procedures (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Fusing-customs-special-procedures&data=02%7C01%7Ckwamina.abbiw-jackson%40hmrc.gov.uk%7C9d0255fcc758437056d108d837962c00%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637320465400518338&sdata=RZir7Q%2FQfyIMTSYObY3nx5zBiC%2FrWj9nEDeB1GCRt78%3D&reserved=0)

Separate arrangements are in place for authorised CFSP traders using OP, who must retain exhausted standardised exchange of information with their own customs records for audit purposes.

Most CFSP traders have an OP module attached to their system which enters the data from the standardised exchange of information onto their system to build up the export data, with a hard copy standardised exchange of information being retained in a file. Bill of materials for each garment are also entered onto the system and flagged as OP. When goods are re imported the system searches for the available export product for each style using rate of yield figures from the bill of materials.

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
CIL Appeal 1869847 – 31 Jul 25 – Erection of 2 storey building to create 3 x 1 bed flats  (Use class C3)
Source: gov.uk (2025-12-04)

Erection of a 2 storey building to create 3 x 1 bed flats (Use Class C3). Provision

Community Infrastructure Levy (CIL) is a relatively new activity for local planning authorities, developers and landowners. The government has decided that from June 2013, CIL appeal decision notices will be published by the Valuation Office Agency (VOA) in a redacted anonymous form.

In making decisions available to the public, useful lessons about CIL regulations and appeals can be shared. Publication will also allow any precedents to be understood more widely.

Personal information will be redacted before publication. This could be information such as the:
- name of the appellant
- collecting authority
- address of the property
- amount of CIL payable
Product Safety Report: Montessori Sound Tree (2504-0191)
Source: gov.uk (2025-07-18)

Product Safety Report for Montessori Sound Tree presenting a serious risk of choking.

Summary

Product: Montessori Sound Tree

Hazard: The product presents a serious risk of choking as it is supplied with plastic parts that fit fully inside a small parts cylinder.

Corrective action: Owners are advised to stop using the product immediately. Contact the distributor you purchased from to request redress.

Product information

Hazard

The product presents a serious risk of choking as it is supplied with plastic balls that fit fully inside a small parts cylinder. A young child may put them in their mouth and choke. Additionally, some of the required documentation and markings were not present.

The product does not meet the requirements of The Toys (Safety) Regulations 2011.

Corrective action

Owners are advised to stop using the product immediately. Contact the distributor you purchased from to request redress.

Additional information

PSD notification number: 2504-0191

Notified by: Local Authority Trading Standards
HMEXSH2200 - General structure and nature of the Export Shops regime: The Special Payment Scheme
Source: gov.uk (2025-08-08)


The Special payment scheme requires a monthly return to be submitted and any duty due to be paid via a duty deferment account. Prior to the start of trading an agreed amount of excise duty is paid by the warehousekeeper to cover the expected duty liability for the next accounting period. This amount will be the same each month but can be reviewed each year. The amount is the monthly mean average of the duty liability over the past calendar year. Where there is no trader history, an amount can be based on the expected monthly liability and reviewed after 6 months of trading. When an export shop warehousekeeper starts using this scheme the first advance payment must be made before the first accounting period under the scheme has ended and will normally be made by cheque to the accounting office in Liverpool. The second advance payment will be payable at the same time the first duty amount for the first accounting period is due and will be collected via duty deferment. Future advance payments will follow accordingly.
Legal Aid Agency Counter Fraud and Investigations
Source: gov.uk (2025-08-01)

How to report suspected fraudulent activity to the LAA and find out what action we can take.

Counter fraud and investigations

The Counter Fraud & Investigations (CFI) team is responsible for investigating allegations of fraud by solicitors, barristers and third-party experts carrying out legal aid work. They also investigate allegations of fraud by clients in receipt of both civil and criminal legal aid.

Report fraud against the LAA

To report suspected fraudulent activity you should e-mail CFI: xxx@xxx.xx (mailto:xxx@xxx.xx) or contact your Contract Manager.

Alternatively you can report your concerns anonymously by completing the ‘Reporting Fraud’ form (https://reporting-fraud.form.service.justice.gov.uk).

It is useful to note that whilst the LAA cannot disclose details of the investigation, limited information may be provided regarding the status of the case, although this is contingent on a case-by-case basis due to the sensitivity and nature of the cases. Although, examples of updates that the LAA may provide could include confirmation that the investigation has concluded and actions have been taken accordingly, without outlining the details of the case.

Fraud investigations

CFI works closely with the Solicitors Regulation Authority (https://sra.org.uk/home/home.page) and Bar Standards Board (https://www.barstandardsboard.org.uk/) in the delivery of their role.

Allegations of potential fraud against the LAA are investigated by the CFI in accordance with the Fraud Act 2006. Work is carried out in partnership with other government agencies – most commonly the Department for Work and Pensions – to investigate representations against legal aid entitlement where fraud is alleged.

CFI work in partnership with their counterparts in wider government or directly with the police to prepare evidence for the prosecution of fraud against LAA. This is termed ‘application fraud’, where clients intentionally fail to declare income or capital assets in order to qualify for legal aid.

Allegations of potential fraud can include granting legal aid for a client who has not instructed a provider. Please note, for the purposes of this guidance, this is an example and could potentially take place in some categories of law i.e., mental health, but not all fraudulent activities will take place in this form. We, therefore, encourage you to submit all suspected fraudulent activity to the LAA irrespective of the nature of the case.

Phone scamming

Fraudulent phone calls are occasionally made from people pretending to be from the LAA to try and obtain personal information from members of the public.

The LAA will never telephone to ask for sensitive information in this way. Anyone who thinks they may have been a victim of fraudulent calls should contact ‘Action Fraud’ – the UK’s national reporting centre for fraud and cybercrime.

You can either telephone xx-xxxx-xxxx or use the ‘online reporting tool’ on the Action Fraud (https://www.actionfraud.police.uk/reporting-fraud-and-cyber-crime) website.
Globalbridge
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 Globalbridge 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 Globalbridge 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.
Clean Heat Market Mechanism: verifying annual fossil fuel boiler sales reports
Source: gov.uk (2025-05-15)

How independent third parties must verify annual fossil fuel boiler sales reports for Clean Heat Market Mechanism scheme participants.

This is guidance for verifiers on how to carry out independent assurance of annual fossil fuel boiler sales data, as required under the Clean Heat Market Mechanism (CHMM) Regulations 2025 No.81 (https://www.legislation.gov.uk/uksi/2025/81/contents/made).

You should read this guidance with the CHMM Regulations. It is not intended to provide details of all the possible activities you may need to complete as a verifier as part of your assurance activities.

This guidance may also be useful to Scheme Participants who are preparing for their independent third-party verification. They need to follow the guidance on:
- who the scheme applies to and annual tasks (https://www.gov.uk/guidance/clean-heat-market-mechanism-who-it-applies-to-annual-tasks)
- how fossil fuel boiler sales, targets and credits work (https://www.gov.uk/guidance/clean-heat-market-mechanism-fossil-fuel-boiler-sales-targets-and-credits)
- how to report online and get credits (https://www.gov.uk/guidance/clean-heat-market-mechanism-report-online-get-credits)
Mrs R Robinson v South Central Ambulance Service NHS Foundation Trust: 3313559/2023
Source: gov.uk (2025-09-22)

Employment Tribunal decision.

Read the full decision in Mrs R Robinson v South Central Ambulance Service NHS Foundation Trust: 3313559/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/68cd60a6b6d7ea468dbea6f8/Mrs_R_Robinson_-_v_-_South_Central_Ambulance_Service_NHS_Foundation_Trust_-_3313559-2023_-_Judgment.pdf).
Recruitment for an Innovation Facilitator
Source: gov.uk (2025-09-10)

Innovation Facilitator, working to the support delivery of the VMD Science Strategy.

We have a vacancy for an Innovation Facilitator.

Job Title

Innovation Facilitator

Grade

G7

Salary & Pension

£62,000 per annum with Pension Scheme

Annual Leave entitlement

Commencing at 25 days

Role

The role will support delivery of the VMD Science Strategy and help ensure that our scientists have the knowledge and skills to deal with current and future challenges and innovations.

It will facilitate knowledge exchange with the wider scientific and research communities, other regulatory bodies (national and international) and government departments, as well as the wider animal health sector.

How to apply

You must make your application via Innovation Facilitator - Civil Service Jobs - GOV.UK (https://www.civilservicejobs.service.gov.uk/csr/jobs.cgi?vxsys=4&vxvac=423050) where you will find a full job description.

Closing Date

29 September 2025
Working for British Embassy Yerevan
Source: gov.uk (2025-10-14)


Current work opportunities

If you are interested in a job opportunity at the British Embassy Yerevan or one of the other UK delegations, DIT offices, other government departments or consulates in Armenia, please visit the FCDO Local Staff vacancies website (https://fco.tal.net/vx/lang-en-GB/mobile-0/appcentre-1/brand-2/xf-7810a1ba3247/candidate)

To filter the search for current vacancies, use the “Country/Territory” field on the left of the page and select the country you wish to search.

The British Government is an inclusive and diversity-friendly employer. We value difference, promote equality and challenge discrimination, enhancing our organisational capability.

We welcome and encourage applications from people of all backgrounds. We do not discriminate on the basis of disability, race, colour, ethnicity, gender, religion, sexual orientation, age, veteran status or other category protected by law. We promote family-friendly flexible working opportunities, where operational and security needs allow.

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.
Safetech Systems 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 Safetech Systems 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 Safetech Systems 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
- Discounts
- Armed Forces Charities
We also pledge the following:

-Actively fund raise to support our Armed Forces through Help for Heroes (HFH)

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.
Companies awarded ETS CPS compensation
Source: gov.uk (2025-09-12)

Companies awarded compensation for the UK Emissions Trading Scheme (UK ETS) and Carbon Price Support (CPS) scheme by year.

The UK Emissions Trading Scheme (UK ETS) and Carbon Price Support (CPS) mechanism are designed to reduce emissions.

This list covers companies awarded compensation within the 2024 to 2025 financial year.
Check Employment Status for Tax (CEST): enhancement
Source: gov.uk (2025-04-30)

CEST helps employers and workers determine how work being done should be dealt with for tax purposes. HMRC has conducted a project to enhance this service.

The Check Employment Status for Tax (CEST) service was introduced in 2017 to assist employers, hirers and workers to determining the employment status of the worker and ensure the correct tax and national insurance is paid for the work being done.

In 2019 HMRC undertook a project to enhance CEST and improve the service.

The tool logic shows the outcome the tool produces depending on how the questions are answered.
BNP Paribas London Branch
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 BNP Paribas London Branch 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 BNP Paribas London Branch 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.
SPE14500 - Specific rules and processes relating to Outward Processing: authorisation by declaration at export (previously known as 'simplified' authorisation) for repair
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).

This type of authorisation is allowable only for goods exported for repair. It is intended for traders who have an occasional (less than three times a year) need to temporarily export goods for this purpose.

No process other than repair can be authorised under authorisation by declaration and the exported goods should be of a type which is capable of being repaired. However, if while the goods are abroad the repairer decides to replace, instead of repairing them, replacements may be imported under this type of authorisation.

This simplified procedure may also be used to apply for SES with prior importation. Authorisation is granted by customs acceptance of the import declaration, and a guarantee is taken pending export of the faulty goods, or their assignment to another customs approved treatment or use.

Import VAT due on replacement goods

It should be noted that, if the goods are 'replaced' rather than 'repaired' then import VAT is due on the full customs value of the replacement goods.

Note: Exports under this type of authorisation may not be declared under the Customs Freight Simplified Procedures (CFSP) or and export simplifications such as SDP, EIDR or at a DEP.

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
Mycobacterium referral form
Source: gov.uk (2025-05-21)

Form (N1) for positive cultures.

Send completed request form with samples to:

National Mycobacterium Reference Service-South (NMRS-South)

National Infection Service, 61 Colindale AvenueLondonNW9 5EQ

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

Telephone xx-xxxx-xxxx

DX address DX 6530016, Colindale NW
Field Safety Notices: 23 to 27 December 2024
Source: gov.uk (2025-01-29)

List of Field Safety Notices from 23 to 27 December 2024

Overview

If you receive a field safety notice (FSN) from a manufacturer you must always act on it.

MHRA publishes the following for information only.

If you have a question about a particular FSN contact the manufacturer.

Latest FSNs

View the latest FSNs (https://mhra-gov.filecamp.com/s/o/ifwwAjbqZ4K3P89N)

View a list of FSNs published since January 2020 (https://mhra-gov.filecamp.com/s/9g5cLjjFatXruS5U/d)

View FSNs since November 2014 (https://mhra-gov.filecamp.com/s/ZOxdOzRzP22RziUW/fo). FSNs before this date are on the National Archives website (https://webarchive.nationalarchives.gov.uk/*/http:/www.mhra.gov.uk/index.htm)

Braun: HAEMOSTATIC FORCEPS / CLAMPS

20th December 2024

Surgical soft-tissue manipulation forceps, s

Model: BH100RBH104RBH105RBH108RBH109

MHRA reference: 34289629 (https://mhra-gov.filecamp.com/s/d/32npvVLrFdjqgHjg) 2024/012/xx-xxxx-xxxx

Fresenius Medical Care: 4008H, B, S, Art, Prometheus

19th December 2024

Haemodialysis system, institutional/home-use

Model: M20068(1) 4008H M20011(1) 4008B M20066(1) 4008 S Standard M20067(1) 4008 S (Standard + CDS) M20084(1) 4008 S (Standard + ONLINEplus) M20085(1) 4008S (Standard + CDS + ONLINEplus) 9798931 Art Standard 9798941 Art Universal M201231 Prometheus Standard Hepa M201241 Prometheus Standard CiCa

MHRA reference: 34307765 (https://mhra-gov.filecamp.com/s/d/jUmrvrWu71x5hbAK) 2024/012/xx-xxxx-xxxx - Updated FSN (https://mhra-gov.filecamp.com/s/d/jUmrvrWu71x5hbAK)

Mercury Medical: Neo-Tee T-Piece Resuscitator

5th December 2024

MHRA reference: 34319531 (https://mhra-gov.filecamp.com/s/d/Tlnl95JdI6ywDC48) 2024/012/018/601/033

Philips: Trilogy Evo, Trilogy Evo O2, Trilogy EV300

21st November 2024

Portable Electric Ventilator

MHRA reference: 34292213 (https://mhra-gov.filecamp.com/s/d/wfhiWracdwAlVZWp) 2024/009/xx-xxxx-xxxx

QuidelOrtho: VITROS Analyser System

23rd December 2024

Multiple clinical chem and Immunoassay analysers

Model: Not Applicable

MHRA reference: 34293148 (https://mhra-gov.filecamp.com/s/d/3YDlYL3WogsZNKbu) 2024/012/xx-xxxx-xxxx

Spacelabs Healthcare: Eclipse Pro and Eclipse Mini

9611295-11152024-001-C

Model: 98700 and 98900

MHRA reference: 34293178 (https://mhra-gov.filecamp.com/s/d/J3hbp4SZ7YZEpCPw) 2024/012/xx-xxxx-xxxx

Ultragel: AquaUltra Basic

20th December 2024

MHRA reference: 34277757 (https://mhra-gov.filecamp.com/s/d/o72eW6rXbUFp8NuE) 2024/012/xx-xxxx-xxxx
Hannah Wadey
Source: gov.uk (2025-03-24)

Hannah was appointed as a non-executive director of the SIA in March 2025. Career Hannah has 20 years’ experience in community safety, security, and crime prevention, with a proven track record of delivering strategic change and building collaboration between government, police, businesses, and communities. As CEO of Safer Business Network, Hannah leads efforts to improve public safety through intelligence-led partnerships, training, and community engagement. Under her leadership, the organisation has worked extensively with high streets, small businesses, and the private security sector, ensuring that front line staff, security officers, customer service teams, and venue staff are equipped with the confidence, skills and resources to enhance public safety. A passionate advocate for reducing violence against women and girls and improving safeguarding, Hannah has led national campaigns tackling vulnerability. These include WAVE (Welfare and Vulnerability Engagement), Ask for Angela and Spiking Awareness, and the Mayor of London’s Women’s Night Safety Charter, initiatives that have driven cultural change and improved safety standards.

Hannah was appointed as a non-executive director of the SIA in March 2025.

Career

Hannah has 20 years’ experience in community safety, security, and crime prevention, with a proven track record of delivering strategic change and building collaboration between government, police, businesses, and communities.

As CEO of Safer Business Network, Hannah leads efforts to improve public safety through intelligence-led partnerships, training, and community engagement. Under her leadership, the organisation has worked extensively with high streets, small businesses, and the private security sector, ensuring that front line staff, security officers, customer service teams, and venue staff are equipped with the confidence, skills and resources to enhance public safety.

A passionate advocate for reducing violence against women and girls and improving safeguarding, Hannah has led national campaigns tackling vulnerability. These include WAVE (Welfare and Vulnerability Engagement), Ask for Angela and Spiking Awareness, and the Mayor of London’s Women’s Night Safety Charter, initiatives that have driven cultural change and improved safety standards.
Justin Holliday
Source: gov.uk (2025-10-01)

Justin joined HMRC in August 2013 from the Home Office and was promoted to Chief Finance Officer in July 2015. Justin graduated from Oxford University and has since worked for a variety of organisations in the private sector, local and central government. Justin is a CIPFA qualified accountant. He is a member of HMRC’s Executive Committee (ExCom) and Board, is Chair of the Change Investment and Design Committee and is HMRC’s Tax Assurance Commissioner.

Justin joined HMRC in August 2013 from the Home Office and was promoted to Chief Finance Officer in July 2015.

Justin graduated from Oxford University and has since worked for a variety of organisations in the private sector, local and central government. Justin is a CIPFA qualified accountant. He is a member of HMRC’s Executive Committee (ExCom) and Board, is Chair of the Change Investment and Design Committee and is HMRC’s Tax Assurance Commissioner.
Harlequin Brickwork Contracting 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 Harlequin Brickwork Contracting 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 Harlequin Brickwork Contracting 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
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.
Yorwaste 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 Yorwaste 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 Yorwaste 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
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
IEIM905310 - Penalty Reductions for Initial Failure Penalties
Source: gov.uk (2025-06-10)


A penalty of up to £5,000 may be charged if a platform operator fails to comply with any of the following obligations:
- Failure to file a report on time (see IEIM905110)
- Failure to provide information to reportable sellers on time (see IEIM905120)
- Failure to provide an officer of Revenue and Customers with information in respect of your obligations under the Regulations as specified within 30 days following a written notice (see IEIM905130)
- Failure to comply with record keeping requirements (see IEIM905140)
When assessing the amount of the penalty, HMRC will consider the frequency of the failure. A first failure will attract a lower penalty, while subsequent failures will lead to increased penalty levels. Each category of penalty listed above will be considered independently, so the level of penalty for a failure to report information to reportable sellers in year 2 will not be affected by a failure to report on time in year 1. Where a failure is followed by subsequent years of compliance, a further failure will attract a lower penalty again.
Miss V Walster v Little Adventurers Forest School (Walesby) Ltd: 2602036/2023
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Miss V Walster v Little Adventurers Forest School (Walesby) Ltd: 2602036/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67bc40efba253db298782c9b/Miss_Victoria_Walster_v_Little_Adventurers_Forest_School__Walesby__Limited_2602036.2023_Reserved_Judgment.pdf).

Read the full decision in Miss V Walster v Little Adventurers Forest School (Walesby) Ltd: 2602036/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/6797a27e4686aac15860633c/Miss_Victoria_Walster_v_Little_Adventurers_Forest_School__Walesby__Limited_2602036.2023_Reconsideration_Judgment.pdf).
Belinda Howell
Source: gov.uk (2025-09-01)

Belinda Howell is a sustainability strategy expert with extensive board experience in international multi-stakeholder organisations.  She has advised PLC boards across a wide range of sectors from natural resources, renewable energy and agri-commodities through the supply chain to consumer goods and retail.  She brings deep scientific understanding of climate change, environmental and social impact and ESG risks in responsible investment.   She established a sustainability strategy consultancy, Decarbonize Limited and serves on the boards of Scottish Water and London Pensions Fund Authority and Digital Catapult. She has previously served on the board of the Marine Management Organisation and was a member of the Defence Safety and Environment Committee. Belinda holds a Master’s in Business Administration and Diploma in Company Direction, both with distinction.  Belinda Howell joined as a Member to the Export Guarantees Advisory Council (EGAC) in January 2024. Her appointment runs until 1st December 2026.

Belinda Howell is a sustainability strategy expert with extensive board experience in international multi-stakeholder organisations. She has advised PLC boards across a wide range of sectors from natural resources, renewable energy and agri-commodities through the supply chain to consumer goods and retail. She brings deep scientific understanding of climate change, environmental and social impact and ESG risks in responsible investment.

She established a sustainability strategy consultancy, Decarbonize Limited and serves on the boards of Scottish Water and London Pensions Fund Authority and Digital Catapult. She has previously served on the board of the Marine Management Organisation and was a member of the Defence Safety and Environment Committee. Belinda holds a Master’s in Business Administration and Diploma in Company Direction, both with distinction.

Belinda Howell joined as a Member to the Export Guarantees Advisory Council (EGAC) in January 2024. Her appointment runs until 1st December 2026.
Mr C Mullineux v CJS3 Ltd: 6004289/2025
Source: gov.uk (2025-10-24)

Employment Tribunal decision.

Read the full decision in Mr C Mullineux v CJS3 Ltd: 6004289/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68839d07cec9ccd515ae0989/Mr_C_Mullineux_-_CJS3_Ltd_-_6004289_2025_-_Judgment.pdf).

Read the full decision in Mr C Mullineux v CJS3 Ltd: 6004289/2025 - Reasons (https://assets.publishing.service.gov.uk/media/68fa1415b3e33205c4e6f00d/6004289-2025_Reasons.pdf).