theodi/ndl-core-corpus huggingface dataset:
ECSH53200 - Estate agency businesses providing letting agency business or other supervised sector services
Source: gov.uk (2025-04-22)


It is not unusual for an estate agency business (EAB) to provide services which would fall within the definition of a letting agency business (LAB), due to the similarity and closeness between the property sales and lettings industries. Many EABs will offer LAB services, but not all will offer rents above the threshold requiring LAB registration. Where the business is acting as both an EAB and a LAB, its registration must reflect this, as must its compliance with The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017).

There are also a number of EABs that offer activities that fall under other supervised sectors, such as ASPs.

In all cases the business' registration for AML supervision must describe all of the relevant activity it conducts, and it must adhere to all of its obligations under MLR 2017.

Where the EAB is providing other activities for which registration is required, you should refer to the sector pages at ECSH50000 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh50000) for further information.

During a compliance intervention, unless focussed solely on one aspect of the business, an officer should seek to understand all EAB and other HMRC-supervised services (relevant activity) conducted by the business, how it has risk assessed each service alone and in combination, and how it manages and mitigates those risks.

Record testing should span all of the EAB and LAB/other regulated services provided.

Information on general money laundering, terrorist financing and proliferation financing risks for EABs can be found at ECSH53125 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh53125) and general risks for LABs can be found at ECSH55125 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh55125).

At a compliance visit, EABs providing LAB services should be expected to provide an explanation for any departure from published guidance.

You should also refer to the sections of the handbook relevant to any other sector where the business is conducting relevant activity – see the relevant ECSH50000 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh50000) chapter.
RFIG20760 - Statutory Residence Test (SRT): Days spent in the UK: Significant break
Source: gov.uk (2025-04-04)


An individual will have a significant break from UK work if at least 31 days go by and not one of those days is a day on which they:
- work for more than 3 hours in the UK
- would have worked for more than 3 hours in the UK, but they do not do so because they are on annual, sick or parenting leave
If an individual has a significant break from UK work they will not qualify for full-time work in the UK.

An individual will have a significant break from overseas work if at least 31 days go by and not one of those days is a day on which they:
- work for more than 3 hours overseas
- would have worked for more than 3 hours overseas, but they did not do so because they are on annual, sick or parenting leave
If an individual has a significant break from overseas work they will not qualify for full-time work overseas.

﻿
FORREST PRECISION ENGINEERING COMPANY 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 FORREST PRECISION ENGINEERING COMPANY 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 FORREST PRECISION ENGINEERING COMPANY LIMITED recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

-To provide interviews for qualified ex-service leavers on any advertised vacancies

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 S McEvoy v National Earthmoving Ltd: 6009047/2025
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr S McEvoy v National Earthmoving Ltd: 6009047/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68480b45d0ca5d7801e4e6a2/Sam_McEvoy_v_National_Earthmoving_Limited_6009047.2025.pdf).
Mrs L Preston v EE Ltd: 6003670/2024
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in Mrs L Preston v EE Ltd: 6003670/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/692d77ccce50d215cae9627b/Ms_L_Preston_v_EE_603670.24__REASONS_5.11.25.pdf).
RTG First Aid 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 RTG First Aid 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 RTG First Aid 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
- 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.
Homes England RFI releases for June 2024
Source: gov.uk (2025-04-03)

Our responses to Freedom of Information requests for June 2024.

You can read about the Freedom of Information (FOI) Act and how to make an information request at the bottom of the Homes England homepage (https://www.gov.uk/government/organisations/homes-england).

The Freedom of Information Act 2000 and the Environmental Information Regulations 2004 require us to disclose information that is held at the time we receive a request. Information in our disclosure log is subject to change and information contained within a historic request may now be out of date.
Medicines that you cannot export from the UK or hoard
Source: gov.uk (2025-11-14)

Sets out medicines that cannot be exported from the UK or hoarded because they are needed for UK patients.

This document lists the medicines that cannot be exported from the UK or hoarded. The list is updated regularly.

The government has produced guidance on export and hoarding of restricted medicines (https://www.gov.uk/guidance/parallel-export-and-hoarding-of-restricted-medicines).

In October 2019, a letter to holders of a wholesale dealer licence (PDF, 52KB) (https://assets.publishing.service.gov.uk/media/5d95b627ed915d08f0f326a8/letter-to-wda-holders.pdf) was sent out about the restrictions on parallel exports.

As of 1 January 2021, you may no longer be able to export branded medicines that have been placed on the UK market to countries in the European Economic Area (EEA).

Check the guidance on the exhaustion of intellectual property rights and parallel trade (https://www.gov.uk/guidance/exhaustion-of-ip-rights-and-parallel-trade-after-the-transition-period).

Hoarding or exporting a medicine on the list is considered a breach of regulation 43(2) of the Human Medicines Regulations 2012 (https://www.legislation.gov.uk/uksi/2012/1916/regulation/43/made) and a contravention of the wholesale dealer licence, and may lead to regulatory action by the Medicines and Healthcare products Regulatory Agency (MHRA), which could include immediate suspension of the wholesale dealer licence.

If you have any questions about the restrictions, email xxx@xxx.xx (mailto:xxx@xxx.xx).
SR2022 No 1:  treatment of waste to produce soil, soil substitutes and aggregate
Source: gov.uk (2025-11-06)

Standard rules for the treatment of waste to produce soil, soil substitutes and aggregate.

This standard rules permit allows you to operate a waste treatment facility to produce soil, soil substitutes and aggregate.

You can apply for this standard rules permit if:
- your activity meets the rules set out in the permit
- you can manage the potential risks as set out in the generic risk assessment
Charges

The charges for applying for this standard rules permit are:
- £2,641 for a new standard rules permit application
- £792 for a minor variation to the permit
- £2,529 to transfer the permit
- £1,585 to surrender the permit
There is also an annual subsistence charge of £2,875 for the standard rules permit.

Apply online

The Environment Agency is testing a new online service for permit applications in England. You can sign up to use the new service and give feedback (https://www.smartsurvey.co.uk/s/permissionsignup/).
Mr R Gupta v Carbon60 Ltd and Carbon60 AG: 1401256/2024
Source: gov.uk (2025-03-07)

Employment Tribunal decision.

Read the full decision in Mr R Gupta v Carbon60 Ltd and Carbon60 AG: xx-xxxx-xxxx - Dismissal (https://assets.publishing.service.gov.uk/media/67c9920bae2aa47d2f5ae393/Mr_R_Gupta_-vs-__1__Carbon60_Limited____2__Carbon60_AG_-_xx-xxxx-xxxx_-_Judgment.pdf).
MenACWY risk groups: patient group direction template
Source: gov.uk (2025-06-03)

Patient group direction (PGD) template to support the provision of MenACWY vaccine to individuals with underlying medical conditions.

This PGD template supports the provision of additional meningococcal group A, C, W and Y (MenACWY) conjugate vaccine to individuals with underlying medical conditions.

MenACWY at risk groups PGD version 5.0 is valid from 31 July 2025 to 31 December 2027.

Practitioners must not use this PGD template until it has been authorised in Section 2. This is a legal requirement (see Human Medicines Regulations 2012 (http://www.legislation.gov.uk/uksi/2012/1916/contents/made)). Practitioners should follow local policy and procedures to access authorised PGD documents.

This PGD template should be used with reference to current national guidance, the Green Book (https://www.gov.uk/government/collections/immunisation-against-infectious-disease-the-green-book), and Summary of Product Characteristics (http://www.medicines.org.uk/emc/) for the vaccine.
Konnect Communities CIC
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 Konnect Communities CIC 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 Konnect Communities CIC 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.
71 Brettenham Rd , Waltham Forrest, E17 5AZ - LON/00BH/F77/2024/0500
Source: gov.uk (2025-01-23)

FR27 First-tier Tribunal – Property Chamber Decision of Judge Monica Daley and J A Naylor FRICS FIRPM Dated 28th November 2024

Read Final Decision in - 71 Brettenham Rd , Waltham Forrest, E17 5AZ - LON/00BH/F77/2024/0500 (https://assets.publishing.service.gov.uk/media/6787b5ea5a1adfc79556df3d/Decision_Notice_71_Brethenham_final.pdf)
Online immigration status (eVisa): UKVI account creation data
Source: gov.uk (2025-08-21)

Operational statistics on how many people have created an account to access an eVisa.

Customers granted permission to stay in the UK for more than 6 months, or who have indefinite leave to remain (also known as settlement) need an eVisa to prove their identity and status in the UK.

Since 18 March 2024, we have been advising people who have biometric residence permits (BRPs) expiring on 31 December 2024 with permission to enter or remain in the UK past that date, to create a UKVI account (https://www.gov.uk/get-access-evisa) to access their eVisa.

Customers granted permission to stay in the UK for more than 6 months, since 31 October 2024 when the Home Office stopped producing BRPs, have been advised to create a UKVI account (https://www.gov.uk/get-access-evisa) to access their eVisa.

These statistics will be updated in December.

The quarterly Immigration system statistics (https://www.gov.uk/government/collections/immigration-statistics-quarterly-release) provide detailed information on visa applications and outcomes.

The methodology note explains how we have estimated the number of people who need to register for a UKVI account.
BIM34035 - Change of basis of computing taxable profits: invalid to valid basis: approach to earlier years
Source: gov.uk (2025-09-02)


A change of basis is required where it can be shown that the existing basis is invalid. Except in the circumstances detailed at BIM34030 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim34030) an invalid basis brings income to account later than is correct or it allows expenditure earlier than is permissible or it undervalues stock. In these situations, a change of basis will usually result in some profits dropping out of charge in the year of change because of the necessity to value the opening figure for the year of change on the same basis as the closing figure, but how much will depend on the precise facts.

In considering whether to reopen earlier years read the guidance on discovery assessments at EM3201 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em3201) onwards. For each reopened year, the opening and closing adjustments should be made on the same basis having full regard to the facts and circumstances of each year. For example an accounts enquiry might reveal that the basis on which stocks had been valued was not in accordance with GAAP and that stock had been understated. In these circumstances it is not correct to suggest that the revised closing value of trading stock should be scaled back to earlier years on a pro rata basis. Each earlier year must be considered on the basis of the facts that existed at the time. When considering reopening earlier years take full account of the time limits.

Continuing the example from BIM34030 (https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim34030) and assuming that the conditions of S29 Taxes Management Act 1970 have been met. The accounting period to 31/12/2010 had a closing provision of £225,000 on turnover of £750,000. The provision should have been £30,000. So the 2011 accounts should have started on a valid basis with a provision of £30,000 and ended with £40,000, giving an allowable deduction of £10,000. Instead on the invalid basis they started with a provision of £225,000 and finished with a provision of £300,000, giving a claimed deduction of £75,000. The profits should be increased by £65,000.

This recomputation of profits on the valid basis would be done for all years for which assessments could be made and for which it is appropriate.

For advice about whether adjustments are culpable consult Tax Administration Litigation & Advice
UK REACH authorisation for PPG Industries (UK) Ltd, 12 June 2025
Source: gov.uk (2025-09-16)

Decision on an application for authorisation (review report) under UK REACH.

Decision on an application for authorisation (review report) under UK REACH.

Substance name

4-(1,1,3,3-Tetramethylbutyl) phenol, ethoxylated (4-tert-OPnEO)

Authorised uses

Use 1: Formulation of a hardener component containing 4-tert-OPnEO within Aerospace two-part polysulfide sealants for use by Airbus and their associated supply chains.

Use 2: Mixing, by Airbus and their associated supply chains, including the Authorisation Holder, of base polysulfide sealant components with 4-tert-OPnEO-containing hardener, resulting in mixtures containing < 0.1% w/w of 4-tert-OPnEO for Aerospace uses.

Holder of the authorisation and authorisation number

PPG Industries (UK) Ltd (UKREACH/25/15/00)

PPG Industries (UK) Ltd (UKREACH/25/15/01)

Date of decision

12 June 2025
Double taxation: objecting if your company is not being taxed correctly
Source: gov.uk (2025-09-11)

How to use the Mutual Agreement Procedure (MAP) if you believe your company is not being taxed in accordance with a double taxation agreement.

Overview of the objection process

Most of the UK’s double taxation agreements contain a provision (called a MAP) allowing a customer to object if they believe they are not being taxed in accordance with the terms of the agreement.

You can present your case to the ‘competent authority’ of the state of which you’re a resident or national if both the following apply:
- you believe you’re not being taxed in accordance with the terms of a double taxation agreement
- the agreement contains a MAP article
This procedure is also referred to as ‘a request for competent authority assistance’.

Within the European Union, taxpayers can also request MAP assistance under the European Arbitration Convention. No new MAP claims will be accepted under the Convention from 1 January 2021.

HMRC has published a Statement of Practice (https://www.gov.uk/government/publications/statement-of-practice-1-2018) about the use of MAP.

Who to contact for assistance with MAP

If you would like to present a case for MAP assistance, send details to one of the following addresses or emails:

For transfer pricing and general cases :

FAO MAP leadHMRC, Business Assets and InternationalS1727, Stratford Regional CentreRoom B7.28Central Mail UnitNewcastle NE98 1ZZUnited Kingdom

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

For all other cases:

FAO David PriceHMRC, Business Assets and InternationalS1727, Stratford Regional CentreRoom B7.28Central Mail UnitNewcastle NE98 1ZZUnited Kingdom

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

Call HMRC for help with other case enquiries.

Telephone: xx-xxxx-xxxx

Outside UL: xx-xxxx-xxxx

Opening times: 24 hours a day, 7 days a week.

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

Further information

Tax treaties, double taxation agreements and other agreements (https://www.gov.uk/government/collections/tax-treaties).

Read about MAP in the HMRC International Manual (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm153270).
Department for Business and Trade Costa Rica
Source: gov.uk (2025-10-15)

DBT provides trade and investment services and practical support. We help UK companies succeed in Costa Rica, and Costa Rican companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Costa Rica.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Costa Rica from the UK

UK companies can increase their sales, growth and stability by selling to Costa Rica.

On Business.gov.uk, DBT provides:
- an export guide to Costa Rica (https://www.business.gov.uk/export-from-uk/markets/costa-rica/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Costa Rica

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
The Secretary of State for Defence v CJP (WP): [2025] UKUT 289 (AAC)
Source: gov.uk (2025-09-02)

Upper Tribunal Administrative Appeals Chamber decision by Judge West on 21 August 2025.

Read the full decision in UA-xx-xxxx-xxxx-WP (https://assets.publishing.service.gov.uk/media/68b5b8c3d723ba6f74dba894/UA-xx-xxxx-xxxx-WP.pdf).

Judicial Summary

Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 - Articles 2 and 8 - Respondent discharged from armed forces in May 2020 but serving a custodial sentence at a military prison where he subsequently sustained injury in November 2020 - whether Respondent in service as a member of the armed forces and whether injury caused by service –- Armed Forces Act 2006 Sch 15 Part 1 para 3(1): civilians subject to service discipline.
Child Trust Fund: enquiries
Source: gov.uk (2025-05-14)

Contact HMRC online to find out where a Child Trust Fund is held, or if your child is terminally ill and you want to take money out of their fund or Junior Individual Savings Account.

Online

If HMRC needs to contact you about anything confidential they’ll reply by phone or post.

Find out where your Child Trust Fund account is held (https://www.tax.service.gov.uk/digital-forms/form/ask-us-where-a-childs-child-trust-fund-is-held/draft/guide) You need sign in details to find out where your Child Trust Fund is held. If you do not have sign in details you can get them when you make your request.

Tell HMRC if your child is terminally ill and you want to take money out of their Child Trust Fund or Junior ISA (https://www.gov.uk/government/publications/child-trust-fund-and-junior-isa-terminal-illness-early-access)

Related content

Guidance
- Child Trust Fund (https://www.gov.uk/child-trust-funds/overview)
- Junior Individual Savings Accounts (ISA) (https://www.gov.uk/junior-individual-savings-accounts/overview)
Fluid Transfer International 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 Fluid Transfer International 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 Fluid Transfer International 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
TTM05550 - Tax avoidance: Action by HMRC
Source: gov.uk (2025-12-05)


Exit charge

Reinstatement of chargeable gains and balancing charges

A further effect of being excluded from tonnage tax for tax avoidance is that the exit provisions for reinstatement of chargeable gains and balancing charges within the previous six years of the tonnage tax regime apply.For the chargeable gains exit charge see TTM14210 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm14210).For the balancing charges exit charge see TTM14220 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm14220).

References
Empyrea Consulting 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 Empyrea Consulting 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 Empyrea Consulting Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
We also pledge the following:

Promote the Armed Forces Covenant. Defence Employer and our Support the Armed Forces Covenant to staff, customers/service users, supply chains and the wider public. using the Covenant and Employer recognition schemes logos in all Our communications and an Armed Forces Champion within our organisation to act as a focal point for organising promoting support for the Armed Community

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.
Prime Minister's strategic steer to the nuclear sector
Source: gov.uk (2025-11-26)

Following the Nuclear Regulatory Taskforce review, the Prime Minister issued a strategic steer calling for system-wide reset to accelerate safe and efficient delivery through proportionate regulation and stronger collaboration.

This strategic steer sets out the government’s priorities for modernising and expanding the UK’s civil and defence nuclear programmes.

It calls for urgent action to embed principles of efficient delivery, uncompromising safety, and a ‘one-team’ regulatory approach across strategies and operations, ensuring timely, cost-effective delivery while maintaining public trust and national security.

International engagement and streamlined regulation will underpin efforts to deliver a resilient, low-carbon energy future and strengthen the UK’s nuclear deterrent.

The steer follows the 2025 Nuclear Regulatory Taskforce Review (https://www.gov.uk/government/publications/nuclear-regulatory-taskforce).
Conflict, Stability and Security Fund: Serious and Organised Crime annual review summaries 2021 to 2022
Source: gov.uk (2025-01-30)

This page provides 2021 to 2022 annual review summaries for the Conflict, Stability and Security Fund (CSSF) programmes in Serious and Organised Crime.

All Conflict, Stability and Security Fund (CSSF) programmes are reviewed carefully each year. These reviews assess:

technical and programme management standards including financial and risk management, value for money, conflict and gender sensitivity

contextual factors such as changes to the political environment

the outputs and outcomes during the year

Lessons learned are also identified.

An expert team conducts these reviews and include at least one team member who is independent from the programme. The team assesses at 2 levels: output (the direct result of programme activities) and outcome (the changes that these outputs deliver). Assessment scores are on a scale of 4, where outputs or outcomes meet or exceed expectations, to 1, where most targets were not met.

The CSSF team aims to publish information for all programmes. However, because some of the CSSF’s work is very sensitive, we cannot publish details of all programmes. The 2 main reasons for this are:

to protect national security

for the safety and security of beneficiaries, partners and partner governments
W&D McCulloch (Holdings) 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 W&D McCulloch (Holdings) 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 W&D McCulloch (Holdings) 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
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

We will also use the Covenant and Employer Recognition Scheme logos in our communications and marketing; we will appoint an Armed Forces Champions to act as a lead for organising and supporting the Armed Forces Community.

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.
CAPI07800 - CAP import licences: discrepancies affecting exhausted or surrendered licences
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.

Discrepancies affecting a licence after it has been surrendered or exhausted must be notified to the issuing authority promptly, enabling them to take any further action as necessary.

Where possible, details of the action taken by Customs should be made on the declaration.
RPC Gifts and Hospitality Register,  September 2025
Source: gov.uk (2025-09-30)

This page provides the RPC's Gifts and Hospitality Register

We comply with general DBT guidance for gifts and hospitality. All gifts, hospitality and other services whether offered, accepted or rejected need to be registered within three days of being been offered. We keep our gifts and hospitality register updated regularly.
G&A Barnie Group Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 G&A Barnie Group Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- 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.
RFIG20330 - Statutory Residence Test (SRT): Automatic UK tests: Second automatic UK test
Source: gov.uk (2025-04-04)


The second automatic UK test is relevant if the individual either has or had a home in the UK during all or part of the relevant tax year.

This test will be met if there is at least 1 period of 91 consecutive days (of which at least 30 must fall in the relevant tax year), when:
- the individual has a home in the UK and spends a sufficient amount of time in that home, and in addition, the individual
- has no overseas home, or
- has an overseas home or homes in each of which they are present, (for no matter how short a period), on fewer than 30 days in the tax year, (the permitted amount of time).
If the individual has more than 1 home in the UK, they will need to consider each of those homes separately to see if they meet the test. They need only to meet this test in relation to one of their UK homes.

﻿
Small arms trafficking is a transnational threat: UK statement at the UN Security Council
Source: gov.uk (2025-11-10)

Statement by Ambassador James Kariuki, UK Chargé d’Affaires to the UN, at the UN Security Council meeting on Small Arms.

As the Secretary-General’s report highlights, diversion of illicit small arms and light weapons persists across the entire weapon lifecycle – from the point of manufacture, transfer, and storage, to their eventual use or disposal.

This is exacerbated by porous borders, poor stockpile management, and emerging challenges such as 3D printing. Disrupting this pattern is critical to protecting lives in conflict zones and preventing armed violence.

I will make three points.

First, illicit trafficking of small arms and light weapons is a transnational threat. The UK supports capacity-building and cross-regional collaboration to enforce arms embargoes, improve tracing, and strengthen stockpile management.

Through the UK-supported AmTag pilot programme, Somalia has become the first country to deploy chemical taggants which will begin to render its national ammunition stockpiles fully traceable.

We commend and support regional and sub-regional approaches, including the African Union’s Silencing the Guns initiative. The UK is proud to fund the Nairobi Protocol review, led by the Regional Centre on Small Arms and Light Weapons (RECSA) and the UN Institute for Disarmament Research (UNIDIR), underlining our commitment to tackling this threat at the regional level.

Second, multilateral instruments and transparency mechanisms remain vital. The Programme of Action, the Arms Trade Treaty, the Global Framework, and the UN Register of Conventional Arms all play a role in preventing diversion, promoting responsible transfers, and strengthening national controls.

The UK looks forward to contributing to the Programme of Action’s expert group on emerging technologies to address challenges posed by polymer, modular, and 3D-printed weapons and to explore opportunities for improved marking and tracing.

Finally, illicit weapons diversion disproportionately affects women and girls. The UN estimates that 70 to 90 percent of conflict-related sexual violence incidents involve weapons and firearms.

As we commemorate this year the 25th anniversary of the Women, Peace and Security agenda, effective conventional arms control can play a vital role in prevention. Women should be at the centre of these efforts.

The UK remains committed to working to strengthen sanctions enforcement, enhance arms control, and support disarmament and post-conflict stabilisation efforts.
Abortion statistics for England and Wales: 2017
Source: gov.uk (2025-05-23)

Statistics and commentary on abortions carried out in 2017.

Tables 10c, 10d, 11c and 11d have been removed from the document ‘Abortion statistics: data tables’ in May 2025 due to the identification of a minor error in the counts for a small number of local authorities.

This report sets out and comments on abortion statistics in England and Wales for 2017.

The statistics are obtained from the abortion notification forms returned to the chief medical officers of England and Wales.

Clinic statistics have been published for the first time.