theodi/ndl-core-corpus huggingface dataset:
Mister Singh's India Restaurant 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 Mister Singh’s India Restaurant 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 Mister Singh’s India Restaurant 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
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.
Limitation law in child sexual abuse cases
Source: gov.uk (2025-02-05)

This consultation seeks views on options for the reform of the law of limitation in child sexual abuse cases in England and Wales.

This consultation paper seeks views on options for the reform of the law of limitation in child sexual abuse cases in England and Wales.

Specifically, it considers the recommendation by the Independent Inquiry into Child Sexual Abuse (‘the Inquiry’) on limitation law.

It also examines the law of limitation in child sexual abuse cases in other jurisdictions examined by the Inquiry and seeks views on options, other than removal of the limitation period, for reform of limitation law in child sexual abuse cases.
Call for partners and sponsorship
Source: gov.uk (2025-04-09)

The British Embassy Tokyo is looking for partners, sponsors and media partners to help deliver a new initiative to boost UK-Japan people-to-people connections.

The British Embassy Tokyo is looking for partners and sponsors to help deliver Musubi - an exciting new initiative to boost UK-Japan people-to-people connections and invest in the next generation of Japanese and UK leaders through a range of educational, youth and cultural exchanges, as well as science, innovation and business collaborations, and more. A range of programmes will be announced with the launch of the Musubi initiative and there is an opportunity to be involved in this exciting work.

The UK-Japan relationship is at its closest in decades and we have set ourselves ambitious commitments to go even further through the Hiroshima Accord that our Prime Ministers agreed May 2023 (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Feu.eventscloud.com%2Ffile_uploads%2Fd7f7630432a39ec90568a97728890204_THEHIROSHIMAACCORD.pdf&data=05%7C02%7CMizuki.Kitagawa%40fcdo.gov.uk%7Cc03e0f88929f431b944008dd6a802d73%7Cd3a2d0d37cc84f52bbf985bd43d94279%7C0%7C0%7C638783820923779387%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=HZAZKJxQ3zSCyHpl9u1mTB2OPCO7Z3zXSSzrxArOjH4%3D&reserved=0). People-to-people connections are the bedrock on which this relationship will continue to grow, as recognised by the then Foreign Secretary and Foreign Minister when they signed a memorandum of cooperation on people to people exchanges in November 2023 (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fuk-japan-memorandum-of-cooperation-on-people-to-people-exchanges&data=05%7C02%7CMizuki.Kitagawa%40fcdo.gov.uk%7Cc03e0f88929f431b944008dd6a802d73%7Cd3a2d0d37cc84f52bbf985bd43d94279%7C0%7C0%7C638783820923802052%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=G%2FV3%2F4Qfj1RqNHbdk%2FMt1Qe2RGjVoFN%2BOFc%2B5DzYjuA%3D&reserved=0). Musubi, will deliver on this commitment as a legacy of deeper connections and shared opportunities for the next generation and beyond.

Any company wishing to register an expression of interest to partner or provide sponsorship to assist with exciting new initiative should make contact with the Embassy as below by the 1st Augst 2025.

For partners and sponsorship please contact: xxx@xxx.xx (mailto:xxx@xxx.xx) for the attention of Frankie Rushton
Mr M Osman v Bolton NHS Foundation Trust: 2401168/2024
Source: gov.uk (2025-10-16)

Employment Tribunal decision.

Read the full decision in Mr M Osman v Bolton NHS Foundation Trust: 2401168/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68ef8e4782670806f9d5e0e8/Mr_M_Osman_v_Bolton_NHS_Foundation_Trust_-_2401168_2024_-_Preliminary_-_Judgment.pdf).
SPE15115 - Receipt into customs warehouse: ineligible goods
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).

Prohibited goods are ineligible for entry to the customs warehouse procedure for example counterfeit or pirated goods.

The following goods will however be considered to be eligible for entry to the customs warehousing procedure subject to the following requirements being met:
- carcasses and animal products - the required import licence and/or health certificate must be presented at the frontier when the goods are imported
- other goods subject to import restrictions - for example, CITES and plant health, any supporting documentation such as import licences, permits or certificates must be presented at the frontier when the goods are imported.
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.
Paul Lincoln CB OBE VR
Source: gov.uk (2025-04-01)

Paul Lincoln was the Second Permanent Secretary of the Ministry of Defence (MOD). He was appointed in May 2023. As Second Permanent Secretary, his responsibilities included digital transformation across Defence, security and resilience (including cyber security), space policy, science and technology, safety, Defence strategy, net assessment and challenge, trade and economic security, and strategic relationships with industry. Paul’s career has covered a broad range of roles in the MOD, the Home Office and the Cabinet Office. Prior to his return to the MOD, Paul spent time on secondment to the private sector. From 2017 to 2021 he was Director General of UK Border Force in the Home Office, with responsibility for protecting border security and overseeing immigration and customs checks. During this time, he successfully led one of the largest law enforcement organisations in the UK, delivering generational improvements to passenger processing and, with a real focus on preparations for Brexit, oversaw one of the largest and most complex EU exit programmes in government. He also led on the cross-government health measures at the border at the height of the coronavirus (COVID-19) pandemic. Other senior roles at the Home Office included Director General of the Crime, Policing and Fire Group, and Acting Director General of the Office for Security and Counter-Terrorism. His roles at the MOD have covered oversight for a range of operational campaigns, defence resourcing, programmes, and security policy.

Paul Lincoln was the Second Permanent Secretary of the Ministry of Defence (MOD). He was appointed in May 2023.

As Second Permanent Secretary, his responsibilities included digital transformation across Defence, security and resilience (including cyber security), space policy, science and technology, safety, Defence strategy, net assessment and challenge, trade and economic security, and strategic relationships with industry.

Paul’s career has covered a broad range of roles in the MOD, the Home Office and the Cabinet Office. Prior to his return to the MOD, Paul spent time on secondment to the private sector.

From 2017 to 2021 he was Director General of UK Border Force in the Home Office, with responsibility for protecting border security and overseeing immigration and customs checks. During this time, he successfully led one of the largest law enforcement organisations in the UK, delivering generational improvements to passenger processing and, with a real focus on preparations for Brexit, oversaw one of the largest and most complex EU exit programmes in government. He also led on the cross-government health measures at the border at the height of the coronavirus (COVID-19) pandemic.

Other senior roles at the Home Office included Director General of the Crime, Policing and Fire Group, and Acting Director General of the Office for Security and Counter-Terrorism.

His roles at the MOD have covered oversight for a range of operational campaigns, defence resourcing, programmes, and security policy.
Mrs A Bearman v Shaw Trust Ltd (The): 3200542/2024
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Mrs A Bearman v Shaw Trust Ltd (The): 3200542/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68516427ff6dd212bf045476/Mrs_A_Bearman_v_Shaw_Trust_Limited__The__-_3200542_2024_-_Judgment.pdf).

Read the full decision in Mrs A Bearman v Shaw Trust Ltd (The): 3200542/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/688208513f7707762412058f/Mrs_A_Bearman_v_Shaw_Trust_Limited__The__-_3200542_2024_-_Reconsiderarion_Judgment.pdf).
Mr M Skiepko v JBP Foods Ltd: 6006524/2024
Source: gov.uk (2025-03-19)

Employment Tribunal decision.

Read the full decision in Mr M Skiepko v JBP Foods Ltd: 6006524/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67d9555eb1857deda3da014e/Mr_Miroslaw_Skiepko_v_JBP_FOODS_LTD_6006524_2024_Judgment.pdf).
Forres Sandle Manor School
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 Forres Sandle Manor School 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 Forres Sandle Manor School 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:

-recognising and supporting Remembrance Day through educating our pupils and others -supporting the Royal British Legions Poppy Appeal

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.
Mr E Ogbebor v Rendall & Rittner Ltd: 6006148/2025
Source: gov.uk (2025-10-01)

Employment Tribunal decision.

Read the full decision in Mr E Ogbebor v Rendall & Rittner Ltd: 6006148/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/68dbb4b0750fcf90fa6ffc10/Mr_E_Ogbebor_v_Rendall___Rittner_Ltd_-_6006148-2025.pdf).
Brackmills Industrial Estate 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 Brackmills Industrial Estate 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 Brackmills Industrial Estate 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
We also pledge the following:

5 days Reservist and CFAVs

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.
CAPI19100 - Control procedures on importations of sugar at reduced rates of duty: sugar quotas
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.

Regulation 891/2009 gives details of the quotas available for sugar imports; there are now fewer quotas than used to be the case. Under the Balkans sugar quotas, sugar may be imported from countries in this region at zero duty rates.

Under quotas known as CXL Concessions, raw cane sugar may be imported from any country at a reduced rate of 98 Euros per tonne; additionally there is a quota for all kinds of sugar from India where the duty rate is zero.

Another two quotas relate to exceptional and industrial sugar, and for these the sugar has to be put to particular uses such as the production of bio ethanol. Duty rates under these quotas have not yet been advised by the Commssion.

For all these quotas, an import licence giving access to the particular quota being used is required. A certificate of origin is required for all quotas under the CXL Concessions quotas unless the quota number on the licence is 09.4320.
British Embassy in Ashgabat marks World Environment Day
Source: gov.uk (2025-06-06)

British Embassy in Turkmenistan hosts screening of Sir David Attenborough’s ‘A Life on Our Planet’ to mark World Environment Day 2025 in Ashgabat.

The screening of A Life on Our Planet.

On 5 June 2025, to mark World Environment Day, the British Embassy Ashgabat hosted a special screening of Sir David Attenborough: A Life on Our Planet – a deeply moving documentary by one of the world’s most respected natural historians. The event was open to the public and attended by people of all ages.

The screening brought together young people and climate enthusiasts to reflect on the urgent need for global environmental action.

The Embassy’s decision to host this screening reflects the UK’s commitment to environmental protection, including through international information-sharing and cooperation. In Turkmenistan, the British Embassy will continue its shared mission with the Government, international partners, and the people of Turkmenistan, standing ready to support national efforts to tackle climate change, protect precious ecosystems, and build a more sustainable and resilient future for the country and the wider region.
Kate Dearden MP
Source: gov.uk (2025-10-06)

Kate Dearden was appointed Parliamentary Under-Secretary of State in the Department for Business and Trade on 7 September 2025. She was previously Assistant Whip, House of Commons between 18 July 2024 and 7 September 2025. She was elected as the MP for Halifax in July 2024. She studied for MA (Hons) International Relations at the University of Edinburgh and also previously worked for Community, a trade union.

Kate Dearden was appointed Parliamentary Under-Secretary of State in the Department for Business and Trade on 7 September 2025.

She was previously Assistant Whip, House of Commons between 18 July 2024 and 7 September 2025. She was elected as the MP for Halifax in July 2024. She studied for MA (Hons) International Relations at the University of Edinburgh and also previously worked for Community, a trade union.
Local authority active travel capability ratings
Source: gov.uk (2025-12-10)

Ratings of local authorities' capability to create cycling and walking schemes.

Local authorities are rated from 0 to 4 on their capability to make schemes that will support the objectives set out in the Cycling and Walking Investment Strategy (https://www.gov.uk/government/publications/the-second-cycling-and-walking-investment-strategy).

The ratings focus primarily on 3 areas:
- local leadership
- plans
- delivery record
This report publishes those ratings, sets out how they were developed and explains how they will be used.

The latest report is an updated report for 2025. It compares local authority performance with 2024.
EM5201 - Penalties: formal assessments and determinations: outline
Source: gov.uk (2025-11-10)


TMA70/S100

If you need to issue a penalty determination, you must first seek the approval of your Authorising Officer. You can never authorise your own penalty determination.
- You must submit the case to the Authorising Officer with a completed AO Report Form, following the guidance at EM5205 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em5205) to EM5206 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em5206).
- The Authorising Officer determines the amount of the penalty. This means that they approve the amount of the penalty and pass the case back to you.
- You are then responsible for issuing the penalty determination. The taxpayer’s rights are protected by means of appeal provisions.
The Authorising Officer for the penalties listed below is normally your manager. Where there is a group with a Customer Compliance Manager (CCM), the CCM can be the Authorising Officer for that group, regardless of the grade of their tax specialists.
- TMA70/S7/S10/S11A, FA98/Sch18/Para 2, FA08/Sch41/Para1: Failure to notify chargeability
- TMA70/S12B(5), FA98/Sch18/Para 23: Failure to keep and maintain records in relation to returns
- TMA70/Sch1A/Para 2A(4): Failure to keep and maintain records in relation to claims
- TMA70/S93(5), TMA70/S93(2)(old), TMA70/S94: Tax-geared late filing penalties
- TMA70/S95 or TMA70/S96, FA98/Sch18/Para 20 or 89, FA07/Sch24/Para1: Incorrect returns, etc
- TMA70/S95A, FA07/Sch24/Para1: Incorrect partnership returns, etc
- TMA70/S98(2): Incorrect information, return, etc
- TMA70/S98A(2)(b) and TMA70/S98A(4), FA07/Sch24/Para1: Late or incorrect employer end of year returns.
See the Compliance Handbook for
- inaccuracies in returns and other documents with a filing date on or after 1 April 2009, where the return relates to a tax period beginning on or after 1 April 2008 (CH83000 (http://home.active.hmrci/chmanual/CH83000.htm)+), and
- failure to comply with an information notice issued on or after 1 April 2009 (CH26800 (http://home.active.hmrci/chmanual/CH26800.htm)+).
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Export meat and meat products to Gabon: certificate 7209
Source: gov.uk (2025-02-07)

Apply online to export fresh or frozen meat, or products containing meat, to Gabon.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/67a4940481828dd65c16a803/7209NFG.pdf).

Download a specimen certificate Export meat and meat products to Gabon: EHC 7209, version 3 (https://assets.publishing.service.gov.uk/media/67a493eb81828dd65c16a802/7209EHC_V3.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/7209EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/67a4940481828dd65c16a803/7209NFG.pdf).

Download and fill in Export meat and meat products to Gabon: EHC 7209, version 3 (https://assets.publishing.service.gov.uk/media/67a493eb81828dd65c16a802/7209EHC_V3.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Mr V Kiose v Ozcorp Ltd: 6009084/2024
Source: gov.uk (2025-07-31)

Employment Tribunal decision.

Read the full decision in Mr V Kiose v Ozcorp Ltd: 6009084/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/688a3df1048fff613a4d5c05/Mr_V_Kiose_v_Ozcorp_Ltd_-_6009084_-_2022_-_Judgment_.pdf).
Regulatory Article (RA) 3227: methods of identification
Source: gov.uk (2025-09-30)

RA covering methods of identification for air systems in order to provide them with a surveillance service.

The purpose of Regulatory Articles (RA) is to provide the framework of policy, rules, directives, standards, processes and the associated direction, advice and guidance, which governs military aviation activity and against which air safety is assessed. The regulator develops regulations in response to applicable UK law, MOD needs, legal changes and recommendations resulting from both assurance or investigation functions.

Related information:
- MAA regulatory publications (https://www.gov.uk/government/collections/maa-regulatory-publications)
- Overarching documents (https://www.gov.uk/government/collections/maa-regulatory-publications-overarching-documents)
- 1000 series (GEN) (https://www.gov.uk/government/collections/1000-series-general-regulations-gen)
- 2000 series (FLY) (https://www.gov.uk/government/collections/2000-series-flying-regulations-fly)
- 3000 series (ATM) (https://www.gov.uk/government/collections/3000-series-air-traffic-management-regulations-atm)
- 4000 series (CAE) (https://www.gov.uk/government/collections/4000-series-continuing-airworthiness-engineering-regulations-cae)
- 5000 series (TAE) (https://www.gov.uk/government/collections/5000-series-design-and-modification-engineering-regulations-dme)
- MAA Manuals (https://www.gov.uk/government/collections/maa-manuals)
INCHP09025 - Examinations of goods: general examination requirements
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)
Research with employers on Benefits in Kind and expenses
Source: gov.uk (2025-05-27)

HMRC commissioned IFF Research to undertake research on Benefits in Kind offered and expenses reimbursed by employers.

HM Revenue and Customs (HMRC) commissioned IFF Research to undertake research on Benefits in Kind offered and expenses reimbursed by employers.

The overall objective of this research was to better understand the current and future use of Benefits in Kind and expenses, including understanding the incidence of employers offering a range of Benefits in Kind and expenses of interest to HMRC.

IFF Research conducted a random-probability telephone survey with employers of various business sizes and sectors between 7 November 2022 and 20 January 2023. After the survey, 30 follow-up in-depth interviews were conducted with a range of employers that took part in the survey. Qualitative fieldwork took place between 13 January and 15 March 2023.

The views in this report are the authors’ own and do not necessarily reflect those of HMRC.
Lion Academy Trust: 18 September 2025
Source: gov.uk (2025-09-19)

The schools adjudicator's admission objection decision about the Lion Academy Trust.

Decision reference: ADA4495

Type of decision: objection to admission arrangements – upheld

School type: academy

School phase: primary

Local authority:
- London Borough of Waltham Forest
- North Northamptonshire Council
- Essex County Council
- Haringey Council
Admission authority: academy trust
Self Assessment: Foreign (SA106)
Source: gov.uk (2025-04-05)

Use supplementary pages SA106 to record foreign income and gains on your SA100 Tax Return.

Use the SA106 supplementary pages when filing your SA100 Tax Return to:

declare foreign income and gains

claim foreign tax credit relief

Related forms and guidance

HS204: Limit on Income Tax reliefs (https://www.gov.uk/government/publications/limit-on-income-tax-reliefs-hs204-self-assessment-helpsheet)

HS260: Overlap (https://www.gov.uk/government/publications/overlap-relief-hs260-self-assessment-helpsheet)

HS261: Foreign Tax Credit Relief: Capital Gains (https://www.gov.uk/government/publications/foreign-tax-credit-relief-capital-gains-hs261-self-assessment-helpsheet)

HS262: Income and benefits from transfers of assets abroad and income from Non-Resident Trusts (https://www.gov.uk/government/publications/income-and-benefits-from-transfers-of-assets-abroad-and-income-from-non-resident-trusts-hs262-self-assessment-helpsheet)

HS263: Calculating foreign tax credit relief on income (https://www.gov.uk/government/publications/calculating-foreign-tax-credit-relief-on-income-hs263-self-assessment-helpsheet)

HS264: Remittance basis (https://www.gov.uk/government/publications/remittance-basis-hs264-self-assessment-helpsheet)

HS321: Gains on Foreign Life Insurance Policies (https://www.gov.uk/government/publications/gains-on-foreign-life-insurance-policies-hs321-self-assessment-helpsheet)
PM statement on the Israel-Hamas ceasefire: 15 January 2025
Source: gov.uk (2025-01-15)

Prime Minister Keir Starmer's statement on the Israel-Hamas ceasefire.

After months of devastating bloodshed and countless lives lost, this is the long-overdue news that the Israeli and Palestinian people have desperately been waiting for. They have borne the brunt of this conflict – triggered by the brutal terrorists of Hamas, who committed the deadliest massacre of Jewish people since the Holocaust on October 7th, 2023.

The hostages, who were brutally ripped from their homes on that day and held captive in unimaginable conditions ever since, can now finally return to their families. But we should also use this moment to pay tribute to those who won’t make it home – including the British people who were murdered by Hamas. We will continue to mourn and remember them.

For the innocent Palestinians whose homes turned into a warzone overnight and the many who have lost their lives, this ceasefire must allow for a huge surge in humanitarian aid, which is so desperately needed to end the suffering in Gaza. And then our attention must turn to how we secure a permanently better future for the Israeli and Palestinian people – grounded in a two-state solution that will guarantee security and stability for Israel, alongside a sovereign and viable Palestine state.

The UK and its allies will continue to be at the forefront of these crucial efforts to break the cycle of violence and secure long-term peace in the Middle East.
Unstoppabl 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 Unstoppabl 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 Unstoppabl 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:
- Armed Forces Friendly
- UK Service Veterans And 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.
How the Cabinet Office handles HR and finance personal information
Source: gov.uk (2025-07-15)

How the Cabinet Office collect and use personal information about you before, during and after your working relationship with us, in accordance with data protection law.

Cabinet Office is a “data controller”. This means that we are responsible for deciding how we hold and use personal information about you. We are required under data protection legislation to notify you of the information contained in this privacy notice.

This notice applies to applicant, current and former employees, workers and contractors. This notice does not form part of any contract of employment or other contract to provide services. This notice can be updated at any time and we will inform you if this occurs.
Civil Society Covenant: Medrwn Môn Place Shaping
Source: gov.uk (2025-07-17)

Working together as an alliance.

Medrwn Môn’s Place Shaping empowers Anglesey communities through community alliances to actively shape local services. Previously, traditional top-down service provision often overlooked unique community needs. This created a barrier to citizen participation, with citizens often feeling disengaged from the decisions that affected them.

Medrwn Môn’s Place Shaping was developed with Anglesey County Council to help find a solution. Supported by funding from the Welsh Government and using the principles of Wales’ Third Sector Scheme, the programme set up Community Alliances which create a map of community assets in their area, including physical facilities and the availability of local skills and experiences. They would then work with statutory services to develop services based on local assets and needs.

The benefits of Place Shaping have included an increase in attendance of community groups, use of community buildings, and more opportunities for volunteering. The Môn Community Link, a social prescribing programme for residents, has become the single point of access for early intervention and prevention services for statutory providers including the community mental health team, housing support providers, GPs, and the local police.

One of the Community Alliances, the Seiriol Alliance, is now a Charitable Incorporated Organisation employing its own staff, running its own community transport scheme and is generating its own money for small-scale community-led projects. This has improved government and civil society relationships by facilitating greater trust and a culture of shared responsibility.

Services, which are both devolved and reserved, have become more relevant and accessible, building stronger community resilience through active participation. Public sector partners remain committed to meaningful community planning, with Place Shaping now directly written into Anglesey Council executive job descriptions and duties and a commitment to ensure all council departments are aware of their responsibilities to sustain this way of working.
Parliamentary Under-Secretary of State (Building Safety, Fire and Local Growth)
Source: gov.uk (2025-04-01)

Building safety, regulations, Building Safety Regulator and remediation Grenfell Inquiry response Grenfell Community, Tower and Memorial Fire policy and operations Resilience, recovery, and emergencies Local and regional growth (including Local Growth Plans, Community Ownership, and future of legacy funding streams) High streets and towns Investment Zones and Freeports

- Building safety, regulations, Building Safety Regulator and remediation
- Grenfell Inquiry response
- Grenfell Community, Tower and Memorial
- Fire policy and operations
- Resilience, recovery, and emergencies
- Local and regional growth (including Local Growth Plans, Community Ownership, and future of legacy funding streams)
- High streets and towns
- Investment Zones and Freeports
The HMRC tax debt strategy update
Source: gov.uk (2025-11-26)

The tax debt strategy outlines the government’s vision for a more efficient, modernised and automated tax and customs system.

The tax debt strategy outlines the government’s vision for a more efficient, modernised and automated tax and customs system. This will enable HMRC to collect more of the tax that is due while enabling individuals and businesses to focus more on what matters to them – contributing to the government’s mission in its Plan for Change to boost economic growth.
NHS BORDERS
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 NHS BORDERS 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 NHS BORDERS recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Health in addition to the above we will ensure we meet our statutory obligations under the Armed Forces Covenant Legal Duty

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.
UKHSA priorities in 2025 to 2026
Source: gov.uk (2025-12-11)

Letter from Health Minister Ashley Dalton MP confirming the UK Health Security Agency’s role and priorities for the financial year 2025 to 2026.

This is a letter from Minister Ashley Dalton MP to Professor Susan Hopkins confirming the UK Health Security Agency’s (UKHSA’s) priorities for 2025 to 2026.

The letter provides an overview of UKHSA’s strategic remit, priorities, capabilities and deliverables for the financial year.
Flats B and M, Cotefield House, Bodicote, Banbury OX15 2AQ:CAM/38UB/HIN/2024/0008 and 009
Source: gov.uk (2025-08-14)

Eastern Region Judge A. Arul and Mr Gerrad F. Smith MRICS FAAV

Read the Decision in fullFlats B and M, Cotefield House, Bodicote, Banbury OX15 2AQ:CAM/38UB/HIN/2024/0008 and 009 (https://assets.publishing.service.gov.uk/media/685958166e0a19f50feca787/Judgment_02.06.25_final.pdf)Flats B and M, Cotefield House, Bodicote, Banbury OX15 2AQ:CAM/38UB/HIN/2024/0008 and 009 (https://assets.publishing.service.gov.uk/media/68595862eaa6f6419fade632/Decision_on_Appeal_23.06.25__002_.pdf)
SSRO profit rate
Source: gov.uk (2025-03-14)

This collection brings together the baseline and contract profit rate documents published from January 2015.

See guidance provided by the SSRO (https://www.gov.uk/government/publications/guidance-provided-by-the-ssro). See our guidance on inflation (https://www.gov.uk/government/publications/guidance-on-inflation) and our note on applying SSRO guidance to costs affected by COVID-19 (https://www.gov.uk/government/news/applying-ssro-guidance-to-costs-affected-by-covid-19)
J Hughes v Denbighshire County Council: 6005978/2025
Source: gov.uk (2025-07-23)

Employment Tribunal decision.

Read the full decision in J Hughes v Denbighshire County Council: 6005978/2025 - Judgment (https://assets.publishing.service.gov.uk/media/687e3939791bb4d8c309a035/6005978.2025_J_Hughes_v_Denbighshire_County_Council_Judgment.pdf).
Experience-based route for early years staff
Source: gov.uk (2025-09-01)

How early years providers can implement the experience-based route for staff who do not hold full and relevant qualifications.

This guidance outlines the recommended approach for early years providers who are interested in carrying out the experience-based route for staff in their setting.

This route allows for suitable and experienced staff, who do not hold full and relevant qualifications, to be included in the staff:child ratios at level 3 following a period of supervised practice.

This guidance is for:
- registered early years providers required to comply with the Early Years Foundation Stage statutory framework for group and school-based providers (https://www.gov.uk/government/publications/early-years-foundation-stage-framework--2)
- early years provider and premises managers
- early years staff
- school leaders, school staff and governing bodies in schools providing early years provision
The experience-based route: initial and final check form and record can be used:
- as a template when making assessments of staff proceeding with this route
- to record evidence of decision-making
This route is only available to providers and staff that meet the requirements set out in the Early years qualification requirements and standards (https://www.gov.uk/government/publications/early-years-qualification-requirements-and-standards) document.