theodi/ndl-core-corpus huggingface dataset:
UK-India CETA Chapter 19: Small and Medium-Sized Enterprises
Source: gov.uk (2025-07-24)

Text of chapter 19 of the Comprehensive Economic and Trade Agreement (CETA) between the United Kingdom of Great Britain and Northern Ireland and India.

This chapter promotes SME (small and medium-sized enterprise) participation in trade through commitments on transparency and information-sharing, and includes provisions that encourage co-operation to reduce trade barriers that SMEs may otherwise face. This co-operation will include setting up contact points and facilitating the exchange of best practice that make it easier for SMEs to enter the market. The UK and India will also make trade information accessible online and easier to understand, so that SMEs can clearly understand and navigate the other country’s systems and processes.

Tackling these barriers will help UK SMEs export to and import from India, leveraging the trade deal’s opportunities to drive UK economic growth.

The agreement is not yet in force. Both the UK and India are required to complete their respective domestic procedures for the agreement to come into effect. Once ratified by both countries, businesses will be able to trade under its terms.
Mr O E Olarewaju v Bupa Care Services Ltd: 2307277/2025
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Mr O E Olarewaju v Bupa Care Services Ltd: 2307277/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68e4da5a8c1db6022d0ca18c/Mr._O._E._Olarewaju_v_Bupa_Care_Services_Limited_2307277-2025_Reserved_Judgment___Reasons.pdf).

Read the full decision in Mr O E Olarewaju v Bupa Care Services Ltd: 2307277/2025 - Reconsideration (https://assets.publishing.service.gov.uk/media/6925b3322945773cf12dd04a/Mr._O._E._Olarewaju_v_Bupa_Care_Services_Limited_2307277-2025_Reconsideration_Judgment___Reasons.pdf).
SPE13555 - Supply Balance (economic code 05): statistical reporting of economic code 05 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).

Each authorising office must provide the UoE with details (on a monthly basis) of all authorisations issued under economic code 05, giving the following information:
- name of the authorisation holder
- authorisation number
- CN (commodity) code of the goods
- description of the goods
- quantity of goods authorised and
- authorisation start date.
Supervising offices must send the UoE details (on a quarterly basis) of all goods entered under economic code 05 with:
- name of the authorisation holder
- authorisation number
- CN code of the goods and
- total quantity of goods entered per authorisation.
The UoE will collate this information and pass it on to the Rural Payments Agency (RPA).

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
L Bartlett v Hernhill CE Primary (vc) and Kent County Council: 2306743/2020
Source: gov.uk (2025-12-10)

Employment Tribunal decision.

Read the full decision in L Bartlett v Hernhill CE Primary (vc) and Kent County Council: 2306743/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/692dc2d4a245b0985f034387/L_Bartlett_V_Hernhill_CE_Primary__vc__and_Kent_County_Council_2306743-2020_so_jud_pub.pdf).
AAIB investigation to Discus B, G-DJMD / Standard Cirrus, G-DCTB
Source: gov.uk (2025-10-30)

Discus B (G-DJMD) and Standard Cirrus (G-DCTB), collided while landing at Hinton-in-the-Hedges Airfield,  Northamptonshire, 25 May 2024

Having completed their flying tasks in a local club competition, gliders G-DJMD and G-DCTB returned to Hinton-in-the-Hedges airfield, and both aircraft manoeuvred to the north-east of the airfield in preparation for an approach to land. The competition required pilots to report their position on the radio when downwind and when on final, but neither pilot was heard to do so, meaning a critical opportunity to alter the outcome was missed, and they remained unaware of each other’s presence until they collided on short final. The pilot of G-DCTB suffered serious injuries. The pilot of G-DJMD was struck by G-DCTB’s wingtip during the collision and the glider then struck the ground in an inverted attitude. The pilot of G-DJMD suffered fatal injuries.

The investigation identified the following causal factor related to the collision:
- The pilots did not effectively communicate their location or intentions on the radio, and the unalerted ‘see-and-avoid’ principle was insufficient for either of them to be aware of the presence of the other in time to take avoiding action when joining the circuit and on final approach.
The investigation made the following findings:

When an aeronautical radio station is licensed and approved to provide an Air Ground Communication Service, the service must be provided inside published hours of operation, unless promulgated otherwise by NOTAM or other suitable means.

Glider pilots must hold a Flight Radiotelephony Operator Licence if they communicate with an air traffic control or flight information unit, or an Air Ground Communication Service.

Safety action was taken by:

The Civil Aviation Authority (CAA) to remind radio licensees of their obligation to provide the service approved on their licence, and to ensure that approvals under the Air Navigation Order accurately reflected the responsibilities of licence holders.

The British Gliding Association (BGA) to promulgate information on the avoidance of midair collisions.

The respective gliding clubs to clarify their requirements for the use of radios by pilots.

Download the report:

Discus B, G-DJMD and Standard Cirrus, G-DCTB 12-25 (https://assets.publishing.service.gov.uk/media/68ff83f1a50917eae8b48378/Discus_B_G-DJMD_Standard_Cirrus_G-DCTB_12-25.pdf)

Download glossary of abbreviations:

Glossary of abbreviations (https://assets.publishing.service.gov.uk/media/68ff8429d81972ecd2df5db3/Abbreviations.pdf)
Mr J Purrier v Leaving Care Solutions Ltd: 6009468/2024
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in Mr J Purrier v Leaving Care Solutions Ltd: 6009468/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/693162e95b5198836f30403a/Mr_J_Purrier_v_Leaving_Care_Solutions_Limited_judgment__2_6009468-2024.pdf).
Mrs A Rennells v Kent County Council: 2304229/2020
Source: gov.uk (2025-08-11)

Employment Tribunal decision.

Read the full decision in Mrs A Rennells v Kent County Council: 2304229/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/6894a30ce7be62b4f0643116/Mrs_A_Rennells_V_kENT_cOUNTY_cOUNCIL_2304229-2020_so_jud_pub.pdf).
CTM36315 -  Particular topics: company winding up TAAR: condition B
Source: gov.uk (2025-08-15)


ITTOIA05/S396B and S404A (3)

ITTOIA05/S396B and S404A only apply where the company being wound up was a close company, see CTM60055 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60055) onwards, at any time in the two years immediately preceding the start of the winding up.

Example

Company A starts winding up proceedings on 1 May 2016. If it had been a close company at any point during the period 2 May 2014 to 1 May 2016, S396B or S404A can apply where the other conditions are met.
Breach of union rules decision: Sartin (2) v UNISON
Source: gov.uk (2025-08-20)

This document contains the decision made by the Certification Officer in this case.

Mr Sartin made one complaint of a breach of a union rule and the principles of natural justice relating to disciplinary proceedings by the Union. The application was under section 108A(1) of the Trade Union and Labour Relations (Consolidation) Act 1992.

Following a hearing held by Video Conference on 16 July 2025, the Certification Officer did not uphold the complaint.
Ms M Okoye v Orion Education Trust: 2304597/2023
Source: gov.uk (2025-01-09)

Employment Tribunal decision.

Read the full decision in Ms M Okoye v Orion Education Trust: 2304597/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/677bb1b3d119b34537665494/Ms_M_Okoye_v_Orion_Education_Trust_2304597-2023_Judgment.pdf).
Useful Links for Inward Processing
Source: gov.uk (2025-04-30)

Information on useful links for inward processing.

- Inward processing part/4/chapter/2/made (https://www.legislation.gov.uk/uksi/2018/1249/part/4/chapter/2/made)
- Authorisation and Approval/part/2/made (https://www.legislation.gov.uk/uksi/2018/1249/part/2/made)
- Retrospective authorisation (https://www.legislation.gov.uk/uksi/2018/1249/regulation/11)
- Authorisation by customs Declaration/part/2/7(2e) (https://www.legislation.gov.uk/uksi/2018/1249/part/2/made)
- Non-UK Establishment Rules/regulation/9 (https://www.legislation.gov.uk/uksi/2018/1249/regulation/9)
- Non-UK Establishment Rules under FOL Public Notice no 4 (https://www.gov.uk/government/publications/notices-under-the-customs-special-procedures-and-outward-processing-eu-exit-regulations-2018)
- Check if you’re established in the UK for customs - GOV.UK (www.gov.uk) (https://www.gov.uk/guidance/check-if-youre-established-in-the-uk-or-eu-for-customs#what-established-means)
- Customs agents/section/21(1) Taxation (Cross-border Trade) Act 2018 (https://www.legislation.gov.uk/ukpga/2018/22/section/21)
- Customs Agent/part8 The Customs (Import Duty) (EU Exit) Regulations 2018 (https://www.legislation.gov.uk/uksi/2018/1248/part/8/made)
- Record keeping/regulation/44 (https://www.legislation.gov.uk/uksi/2018/1249/regulation/44)
- Record Keeping/Force of Law Notice (https://www.gov.uk/government/publications/notice-to-be-made-under-the-customs-records-eu-exit-regulations-2019)
- Amendment, suspension, or revocation of approval (https://www.legislation.gov.uk/uksi/2018/1248/regulation/91/made)
- Transfer of Rights and Obligations (https://www.legislation.gov.uk/uksi/2018/1249/regulation/42/made)
Ms A Harrison v Royal Mail Group Ltd: 3306991/2023
Source: gov.uk (2025-09-11)

Employment Tribunal decision.

Read the full decision in Ms A Harrison v Royal Mail Group Ltd: 3306991/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68c18af6d65a1a2a5172a95e/Ms_A_Harrison_v_Royal_Mail_Group_Ltd_-3306991.2023-_Strike_out_Judgment_.pdf).
Ditchingham Parish Council
Source: gov.uk (2025-11-26)

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 Ditchingham Parish Council 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 Ditchingham Parish Council 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.

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 Z Huang v Crown Prosecution Service: 6004396/2024
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in Mr Z Huang v Crown Prosecution Service: 6004396/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/69270ab8b3b9afff34e9603e/Mr_Z_Huang_v_Crown_Prosecution_Service_6004396-2024_Judgment.pdf).
Jewellery Quarter Development Trust
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 Jewellery Quarter Development Trust 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 Jewellery Quarter Development Trust 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
- 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.
Mr M Muir v Glasgow Life: 103744/2011
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Mr M Muir v Glasgow Life: 103744/2011 - Strike Out (https://assets.publishing.service.gov.uk/media/682b4ae48999f671f3c2442e/Mr_M_Muir_v_Glasgow_Life_-_103744_-_Judgment.pdf).
Professor Louise Heathwaite CBE
Source: gov.uk (2025-01-24)

Louise was Chair of Defra’s Science Advisory Council between July 2021 and June 2024. Louise Heathwaite is a hydrochemist who combines field and geospatial modelling research to understand the environmental impact of land use on freshwater quality. Her work on nutrient runoff from agricultural land informs our understanding of eutrophication in rivers and underpins diffuse pollution models worldwide.  She is a distinguished professor in the Lancaster Environment Centre and is currently executive chair of the Natural Environment Research Council. She previously served as Chief Scientific Adviser to the Scottish Government for Rural Affairs, Food and Environment. Louise originally graduated from the University of East Anglia with a first-class degree in Environmental Sciences and has a PhD in Hydrochemistry from Bristol University. She was awarded a CBE in 2018 for services to scientific research and scientific advice to government. She was elected a Fellow of the Royal Society in 2023 and Fellow of the Royal Society of Edinburgh in 2015. Professional position Distinguished Professor, Lancaster Environment Centre, Lancaster University Executive Chair, Natural Environment Research Council (NERC)

Louise was Chair of Defra’s Science Advisory Council between July 2021 and June 2024.

Louise Heathwaite is a hydrochemist who combines field and geospatial modelling research to understand the environmental impact of land use on freshwater quality. Her work on nutrient runoff from agricultural land informs our understanding of eutrophication in rivers and underpins diffuse pollution models worldwide.

She is a distinguished professor in the Lancaster Environment Centre and is currently executive chair of the Natural Environment Research Council. She previously served as Chief Scientific Adviser to the Scottish Government for Rural Affairs, Food and Environment.

Louise originally graduated from the University of East Anglia with a first-class degree in Environmental Sciences and has a PhD in Hydrochemistry from Bristol University. She was awarded a CBE in 2018 for services to scientific research and scientific advice to government. She was elected a Fellow of the Royal Society in 2023 and Fellow of the Royal Society of Edinburgh in 2015.

Professional position
- Distinguished Professor, Lancaster Environment Centre, Lancaster University
- Executive Chair, Natural Environment Research Council (NERC)
Consultation on the merchant shipping (EPIRB and PLB registration) regulations 2025
Source: gov.uk (2025-10-14)

In accordance with international requirements, the MCA maintains an online portal for registration of UK coded 406 MHz EPIRBs and PLBs. This MSN explains all the registration requirements.

This consultation seeks your views on the draft of The Merchant Shipping (EPIRB and PLB Registration) (Radiocommunications) (Amendment) Regulations 2025 (“the new regulations”).

The new regulations have six aims. These are:

a. To update and replace the existing instrument: The Merchant Shipping (EPIRB Registration) Regulations 2000;

b. To reflect changes in technology and improve response timings by updating the registration requirements for EPIRBs (Emergency Position Indicating Radio Beacons);

c. To introduce the requirement to register PLBs (Personal Locator Beacons) used in the maritime environment;

d. To strengthen sanctions for breach of the registration requirements;

e. To introduce these changes for UK flagged ships and hovercraft (and include watercraft falling within the scope of the Merchant Shipping (Watercraft) Order 2023);

f. To make amendments to other Statutory Instruments.
Mrs D Abele and Others v Tuffnells Parcels Express Ltd (in administration): 1805756/2023 and Others
Source: gov.uk (2025-03-28)

Employment Tribunal decision.

Read the full decision in Mrs D Abele and Others v Tuffnells Parcels Express Ltd (in administration): xx-xxxx-xxxx and Others - Rule 22 (https://assets.publishing.service.gov.uk/media/67e3d1b6d4a1b0665b8ee2c1/Mrs_D_Abele___686_others_v_Tuffnells_Parcels_Express_Limited_-_xx-xxxx-xxxx___others_-_Final.pdf).
Mrs E Cook v Peak Paye Ltd (in voluntary liquidation): 3300401/2023
Source: gov.uk (2025-06-19)

Employment Tribunal decision.

Read the full decision in Mrs E Cook v Peak Paye Ltd (in voluntary liquidation): 3300401/2023 - Rule 21 (https://assets.publishing.service.gov.uk/media/6544de979c3709000d14673d/Mrs_E_Cook_v_Peak_Paye_Ltd__in_voluntary_liquidation__-3300401-2023-_FMH_Judgment.pdf).

Read the full decision in Mrs E Cook v Peak Paye Ltd (in voluntary liquidation): 3300401/2023 - Judgment with Reaasons (https://assets.publishing.service.gov.uk/media/6853cc4c99b009dcdcb73652/Mrs_E_Cook_v_Peake_Paye_Ltd__in_voluntary_liquidation__3300401_2023_Judgment.pdf).
T Kellar-Inniss v Precision Teachers Ltd: 6012828/2024
Source: gov.uk (2025-07-15)

Employment Tribunal decision.

Read the full decision in T Kellar-Inniss v Precision Teachers Ltd: 6012828/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67d4591bb1e34f07631b5c0b/Tanai_Kellar-Inniss_v_Precision_Teachers_Ltd_-_6012828_2024_-_Judgment.pdf).

Read the full decision in T Kellar-Inniss v Precision Teachers Ltd: 6012828/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/6870cf7381dd8f70f5de3e5f/Ms_T_Kellar-Inniss_v_Precision_Teachers_Ltd_-_6012828_2024_-_Judgment.pdf).
Private Rented Sector minimum energy efficiency standard exemptions
Source: gov.uk (2025-05-16)

Guidance on the Private Rented Sector (PRS)  minimum energy efficiency standard exemptions and exemption evidence requirements.

Summary information for private landlords and agents on the exemptions available under the PRS minimum energy efficiency standard regulations, and advice about the evidence requirements for each exemption type.
Yorkshire Hospitality 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 Yorkshire Hospitality 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 Yorkshire Hospitality Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms A M White v University Hospitals Birmingham NHS Foundation Trust: 2413010/2023
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in Ms A M White v University Hospitals Birmingham NHS Foundation Trust: 2413010/2023 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/690dd9c8acbadb0fa8050f78/Ms_A_M_White_v_University_hospitals_birmingham_NHS_Foundation_Trust_-_2413010-2023_-_judgement.pdf).
PAYE81511 - PAYE operation: international employments: employer with no UK presence
Source: gov.uk (2025-04-08)


Section 689 ITEPA 2003

As set out in PAYE81610 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81610), to be within the scope of PAYE, an employer must have a UK presence. Where an employer does not have a UK presence, and does not choose to voluntarily operate PAYE on payments of PAYE income which they make, section 689 treats a UK entity who is not the employer of an employee, but for whom the employee works, as making payments of PAYE income on which that entity is required to operate PAYE.

This requirement applies automatically if the PAYE regulations do not apply to both the actual employer and, if different, the person who pays the employee (unless the payer operates PAYE regardless).
Near miss with an access ramp at Norwood Junction station
Source: gov.uk (2025-07-21)

Investigation into a near miss involving a manual access ramp at Norwood Junction station on the Windrush line, 1 July 2025.

At around 09:52 on 1 July 2025, a train operated by Arriva Rail London departed Norwood Junction station with a manual access ramp still attached to it. These ramps are used to facilitate boarding and alighting for mobility scooters and wheelchairs and should be removed before trains depart.

The access ramp involved had been attached at a doorway by platform staff to assist a passenger in a mobility scooter, who was planning to board the train. The driver of the train was not aware that the access ramp was attached when they closed the doors, and the train departed with it still attached. No one was on the ramp as the train started to move.

The access ramp was dragged along the platform where two members of staff and a member of the public took action to avoid it. After around 160 metres, the ramp struck a fence at the end of the platform and fell away from the train. Platform staff alerted the signaller of the incident, and the train was taken out of service at New Cross Gate. No injuries were caused to staff or passengers during the incident, although damage was caused to the access ramp.

Our investigation will seek to identify the sequence of events which led to the incident. It will also consider
- the actions of those involved and anything which may have influenced them
- the management of the staff involved, including their training and competence
- the arrangements in place to manage and control the risks associated with the provision and use of manual access ramps
- any underlying management factors.
Our investigation is independent of any investigation by the railway industry or by the industry’s regulator, the Office of Rail and Road (http://orr.gov.uk/).

We will publish our findings, including any recommendations to improve safety, at the conclusion of our investigation. This report will be available on our website.

You can subscribe (https://www.gov.uk/email-signup?link=/government/organisations/rail-accident-investigation-branch) to automated emails notifying you when we publish our reports.
Quarterly Direct Payment Statistics for Northern Ireland (September 2025)
Source: gov.uk (2025-11-21)

Presents quarterly information collected from health and social care trusts on the number of and the amount paid by direct payments.

Presents quarterly information collected from health and social care (HSC) trusts on the number of and the amount paid by direct payments, broken down by HSC trust and client group. Direct payments are cash payments, made in lieu of social service provisions, to individuals who have been assessed as needing services. Direct payments increase choice and promote independence. The direct payments information return is provided quarterly by the Strategic Planning and Performance Group (SPPG).
EXPP2160 - National Export System (NES) and authorisation procedures: empowerment/authorisation of a direct or indirect representative
Source: gov.uk (2025-11-24)


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

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

If the trader does not have written authorisation they risk being regarded as acting solely on their own behalf. If the authorisation does not confirm the type of representation, they could be regarded as an indirect representative. In both cases they would be liable for any customs debt. The trader should therefore consider obtaining confirmation of their empowerment to act for a principal as a direct or indirect representative in writing.

The statement on a customs declaration indicating that they are acting in direct representation or indirect representation will normally be acceptable unless we need to check the accuracy of the statement. Where a declaration is made direct representation code '2' is used in box 14 and for indirect representation code '3' is used in box 14 of the declaration.
15 Mary Close, Stanmore, Middlesex, HA7 1HG: LON/00AQ/F77/2025/0017
Source: gov.uk (2025-03-26)

Residential Property Tribunal Decision of Judge Martindale on 19 March 2025

Read the full decision in15 Mary Close, Stanmore, Middlesex, HA7 1HG: LON/00AQ/F77/2025/0017 (https://assets.publishing.service.gov.uk/media/67dc576b0f38d929e57ee3b0/250319_15_Mary_Close_Decision_r__1_.pdf) Read Reasons in 15 Mary Close, Stanmore, Middlesex, HA7 1HG: LON/00AQ/F77/2025/0017 (https://assets.publishing.service.gov.uk/media/67dc57b70f38d929e57ee3b1/250319__15_Mary_Close__Reasons.pdf)
SPE13105 - Import to IP and goods declared to IP from another Customs procedure: entering goods to IP using simplified import procedure (CFSP)
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

If a trader (or agent) is authorised to use Customs Freight Simplified Procedure (CFSP), and goods are to be entered to IP using this simplification, the request to use CFSP must be included on the IP authorisation. The IP application must make clear that it is proposed to use CFSP and provide details of the CFSP authorisation under which the import entries will be made.

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
Food and feed law: legislation update March 2025
Source: gov.uk (2025-06-10)

This is the quarterly report of updates to UK legislation in food and feed and related scientific and regulatory issues from January to March 2025

The Government Chemist produces quarterly reports summarising updates to UK legislation in food in and feed law. The updates includes UK and EU legislation, and other technical publications, such as FAO, which might be of interest. This update covers the period from 1 January to 31 March 2025.

The aim is to provide regular updates, to ensure contextual awareness and assist in the interpretation of chemical measurement data.

For more information about this report, advice on the topics described or general enquiries about the Government Chemist role contact:

Government ChemistPriestley Building10 Priestley RoadGuildfordSurreyGU2 7XYEmail xxx@xxx.xx
Protocol
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 Protocol 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 Protocol recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss G Wilson v Mrs R Stevens as personal representative of P Lumbis  deceased: 3301659/2025
Source: gov.uk (2025-08-20)

Employment Tribunal decision.

Read the full decision in Miss G Wilson v Mrs R Stevens as personal representative of P Lumbis deceased: 3301659/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68a30eb2246cc964c53d2951/Miss_G_Wilson_v_Mrs_Rachel_Stevens_as_personal_representative_of_Peter_Lumbis_deceased_3301659_2025_Judgment.pdf).
Capital Gains Tax when someone dies (Self Assessment helpsheet HS282)
Source: gov.uk (2025-04-05)

Find help about filling in the Capital Gains Tax summary pages of your tax return when someone dies.

This guide explains how Capital Gains Tax applies when someone dies. In particular how to work out gains or losses made by the personal representatives and those who inherit property from the person who has died. It covers:
- personal representatives
- the administration period
- the residue of the estate
- legatees
- intestacy
Ms M Abedi v Glasgow City Council and Cordia (Services) LLP: 4104673/2019
Source: gov.uk (2025-06-09)

Employment Tribunal decision.

Read the full decision in Ms M Abedi v Glasgow City Council and Cordia (Services) LLP: 4104673/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/683eb6fd8e9bdf1409b90bbb/Ms_M_Abedi_v_Glasgow_City_Council___Cordia__services__LLP_-_4104673.2019_-_Judgment.pdf).
Periculo 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 Periculo 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 Periculo Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
COM50133 - Claims/reliefs: loss and non-trading deficits carry-back: trade loss carry-back, leap year (Action Guide)
Source: gov.uk (2025-08-01)


To deal with a loss carry-back to an Accounting Period (AP) falling wholly within the previous 12 months when a leap year is involved, consider steps 1 - 4 below.

Change the EDP

1. Use function RAMA (Record/Amend Assessment) to allow the loss carry-back.

2. On screen COT120M alter the effective date of payment (EDP) to the due date for the AP to which you have carried the loss back.

3. Ignore the advisory warning message that appears when you change the EDP.

Remedial action

4. If you discover an incorrect case after the amendment has been issued, contact the COTAX Business Help Desk(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Electricity infrastructure consenting in Scotland
Source: gov.uk (2025-03-10)

We're seeking views on proposals for reforming the consenting processes in Scotland under the Electricity Act 1989.

The UK government believes that Scotland’s growing renewable electricity sector requires a robust, timely and proportionate consenting process which meaningfully involves communities and relevant planning authorities in decision-making.

The Scottish Government grants consents to electricity infrastructure – both generating stations over 50MW (1 MW for generating stations 0-12 nautical miles from shore) and network projects - under the Electricity Act 1989. The UK and Scottish governments agree that modernising and removing inefficiencies within the Electricity Act 1989, is the best route to speeding up electricity infrastructure deployment, which is vital to achieving clean power for 2030 and beyond.

It is also agreed that requirements for applicants to involve communities and statutory consultees through pre-application and application processes should be strengthened, to build a fairer consenting system and develop better quality applications for consent.

This consultation sets out a package of proposals for reform which span the consenting journey. The purpose of the consultation is to test these proposals with a wide group of stakeholders ranging from communities hosting infrastructure to applicants for consent. This will help us understand the impacts proposals will have across stakeholder groups and be used to shape the development of policy proposals.

Alongside the consultation, we have published an options assessment which outlines the rationale for the reforms and identifies the costs and benefits.
(1) THE EXECUTORS OF MRS LESLIE VIVIENNE ELBORNE DECEASED (2) THE TRUSTEE OF THE ELBORNE LIFE SETTLEMENT (3) THE TRUSTEES OF THE ELBORNE FAMILY SETTLEMENT v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00059 (TCC)
Source: gov.uk (2025-02-18)

Upper Tribunal Tax and Chancery decision of Judges Jeanette Zaman and Vimal Tilakapala 17th February 2025

Read full decision INHERITANCE TAX – sale of home by deceased to trustees of a trust in which she held an interest in possession, consideration for which was a promissory note – trustees resolved to allow deceased to continue to reside in home – gift of note by deceased to a second trust under which she was precluded from benefitting – deceased died more than seven years after this gift – FTT dismissed appeal holding that in valuing the estate the liability under the note should be abated to nil under s103 FA 1986 – Appellants appealed against that conclusion and HMRC cross-appealed on five issues – held – Note issued by the trustees was not a debt incurred by the deceased – appeal allowed, cross-appeal dismissed – decision of the FTT set aside – decision re-made – appeal allowed

(1) THE EXECUTORS OF MRS LESLIE VIVIENNE ELBORNE DECEASED (2) THE TRUSTEE OF THE ELBORNE LIFE SETTLEMENT (3) THE TRUSTEES OF THE ELBORNE FAMILY SETTLEMENT v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00059 (TCC) (1) THE EXECUTORS OF MRS LESLIE VIVIENNE ELBORNE DECEASED (2) THE TRUSTEE OF THE ELBORNE LIFE SETTLEMENT (3) THE TRUSTEES OF THE ELBORNE FAMILY SETTLEMENT v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00059 (TCC) (https://assets.publishing.service.gov.uk/media/67b46434b56d8b0856c2fde5/Decision_-_Executors_of_Elborne_v_HMRC.pdf)
Miss R Mashiri v Sainsbury’s Supermarkets Ltd: 2600689/2023 and 2210781/2023
Source: gov.uk (2025-01-13)

Employment Tribunal decision.

Read the full decision in Miss R Mashiri v Sainsbury’s Supermarkets Ltd: 2600689/2023 and 2210781/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6780fb19153753104a9217c0/Miss_Rutendo_Mashiri_v_Sainsbury_s_Supermarkets_Limited_2600689.2023___2210781.2023_Judgment.pdf).