theodi/ndl-core-corpus huggingface dataset:
Yesss Electrical
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 Yesss Electrical 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 Yesss Electrical 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
- 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.
Quarterly service personnel statistics: index
Source: gov.uk (2025-02-20)

This is a quarterly publication containing UK service personnel statistics on strengths, requirements, intake, applications and outflow.

Upcoming release dates for this publication are available here (https://www.gov.uk/search/research-and-statistics?keywords=%22quarterly+service%22&content_store_document_type=upcoming_statistics&organisations%5B%5D=ministry-of-defence&order=relevance).

Further historic statistics can be found in our previous publications:
- UK armed forces personnel statistics: background quality reports (https://www.gov.uk/government/statistics/tri-service-personnel-bulletin-background-quality-reports)
- Annual personnel report (https://www.gov.uk/government/collections/uk-armed-forces-annual-manning-statistics-index)
- Monthly personnel report (https://www.gov.uk/government/collections/uk-armed-forces-monthly-manning-statistics-index)
- Monthly service personnel statistics (https://www.gov.uk/government/collections/uk-armed-forces-monthly-service-personnel-statistics-index)
- Quarterly personnel report (https://www.gov.uk/government/collections/uk-armed-forces-quarterly-manning-report-statistics-index)
- Reserves and cadets strengths (https://www.gov.uk/government/collections/strength-of-the-uk-reserve-forces-index)
- Tri-service personnel bulletin (https://www.gov.uk/government/collections/tri-service-personnel-bulletin-statistics-index)
- UK armed forces monthly service personnel statistics (https://www.gov.uk/government/collections/uk-armed-forces-monthly-service-personnel-statistics-index)
Related information
- MOD statistics pre-release access list (https://www.gov.uk/government/statistics/defence-statistics-pre-release-access-list)
- MOD National and Official Statistics by topic (https://www.gov.uk/government/statistics/mod-national-and-official-statistics-by-topic/mod-national-and-official-statistics-by-topic)
- Background quality reports (https://www.gov.uk/government/statistics/tri-service-personnel-bulletin-background-quality-reports)
- Tri-service glossary of terms and abbreviations (https://www.gov.uk/government/publications/armed-forces-monthly-service-personnel-statistics-supplementary-documents)
IEIM400790 - Investment Entity: Charities
Source: gov.uk (2025-11-12)


Charities

A charity, or other not for profit association, may fall within the definition of an Investment Entity where it is managed by a Financial Institution and more than 50% of its income comes from investing in financial assets.

From 1 January 2026, charities and other non-profit organisations that are Investment Entities can be Non-Reporting Financial Institutions, provided certain conditions are satisfied. For further guidance see IEIM400995 (https://www.gov.uk/hmrc-internal-manuals/international-exchange-of-information/ieim400995).

Financial Institutions holding financial accounts for charity Account Holders on 1 January 2026 are not required to carry out further due diligence unless the Account Holder provides a new self-certification with a change in classification.

Managed Investment Entity

An entity will be an Investment Entity if it is managed by a Financial Institution [see IEIM400600] and meets the financial assets test as described below.

An entity is managed by a Financial Institution if that Financial Institution performs, either directly or through another service provider, any of the activities described in IEIM400780 (Activity Based Investment Entity) on behalf of the entity. An entity is not regarded as managed by a Financial Institution if that Financial Institution does not have discretionary authority to manage the entity’s assets either in whole or in part.

An entity may be managed by a mix of other entities and individuals. If one of the entities involved in the management of the entity is a Financial Institution within the meaning of the agreements then the entity meets the requirements for being managed by a Financial Institution.

An entity meets the financial assets test if its gross income is primarily attributable to investing, reinvesting or trading in financial assets (or, from 1 January 2026, Relevant Crypto-Assets). This is a similar test to that in the section above requiring that at least 50% of its income is attributable to investing, reinvesting or trading in financial assets in the shorter of:
- The three year period ending on 31 December in the year preceding that in which its status as in investment entity is to be determined; or
- The period in which the entity has been in existence.
Charities guidance

HMRC has published specific guidance for charities with AEOI reporting obligations, please see IEIM404700+

FATCA only

Under the FATCA agreement with the USA all charities are excluded from reporting under the exemption for non-profit organisations [see IEIM401000].
Strategic road network: interim settlement 2025 to 2026
Source: gov.uk (2025-03-24)

Our investment and management of the strategic road network (SRN) from April 2025 to March 2026.

The strategic road network (SRN) comprises England’s motorways and major A-roads. The Road Investment Strategy (RIS) (https://www.gov.uk/government/collections/road-investment-strategy-post-2020) is a multi-year investment plan covering costs of operating, maintaining, renewing and enhancing the SRN.

The second Road Investment Strategy (RIS2) (https://www.gov.uk/government/publications/road-investment-strategy-2-ris2-2020-to-2025) will end on 31 March 2025. Until a new RIS has been set, the arrangements for 2025 to 2026 are covered by an interim settlement.

The interim settlement sets out our plans for investment of £4.842 billion in the network from 2025 to 2026. This document includes the following:
- statutory directions and guidance to National Highways
- the strategic aims for the strategic road network and the government’s priorities for 2025 to 2026
- performance specification setting out DfT’s requirements for National Highways’ performance in 2025 to 2026
- investment plan outlining how money is to be invested in the SRN
- funding statement confirming £4.842 billion will be provided to National Highways to deliver the performance and delivery requirements
Presented to Parliament under section 3(7) (a) of the Infrastructure Act 2015.
Sarah Cullum
Source: gov.uk (2025-09-04)

Sarah Cullum is the UK’s Deputy Permanent Representative to the Council of Europe. Sarah joined the diplomatic service in 2001 and specialises in Europe policy. She has served as a negotiator in Brussels, as Deputy Head of Mission in Bucharest and Economic Counsellor in Rome. In her 2 postings to Brussels, she worked on EU enlargement, and Eastern Europe.    In London, Sarah spent 3 years leading the UK effort on climate security. She speaks French and Italian.

Sarah Cullum is the UK’s Deputy Permanent Representative to the Council of Europe.

Sarah joined the diplomatic service in 2001 and specialises in Europe policy. She has served as a negotiator in Brussels, as Deputy Head of Mission in Bucharest and Economic Counsellor in Rome. In her 2 postings to Brussels, she worked on EU enlargement, and Eastern Europe.

In London, Sarah spent 3 years leading the UK effort on climate security. She speaks French and Italian.
Immigration syllabus level 3
Source: gov.uk (2025-05-22)

Level 3 immigration learning objectives for immigration adviser applicants.

Applicants who have submitted an application to become an immigration adviser must sit tests to demonstrate their competence (https://www.gov.uk/government/publications/oisc-competence-assessment-process) to the Immigration Advice Authority.

The level 3 immigration syllabus covers these topics:
- immigration law
- asylum and protection
- human rights and humanitarian protection
- nationality
- appeals and high court proceedings
- detention and bail
- offences
- welfare and support
- ethics
- essential skills and abilities
Change details of a member of a limited liability partnership (LL CH01)
Source: gov.uk (2025-11-18)

Use form LL CH01 to change the details of an individual person who is a member of a limited liability partnership (LLP).

You can only use this form to register changes to an LLP’s member’s details.

To appoint an LLP member - use form LL AP01 (https://www.gov.uk/government/publications/appoint-a-member-of-a-limited-liability-partnership-ll-ap01).

To correct an LLP member’s date of birth - use form LL RP CH01 (https://www.gov.uk/government/publications/correct-birthdate-of-member-of-a-limited-liability-partnership-ll-rp-ch01).

Use our online service to update your information (https://www.gov.uk/file-changes-to-a-company-with-companies-house) as quickly as possible.

It takes longer to process paper forms sent to us by post.

You must file online if your LLP is in the PROOF (PROtected Online Filing) scheme (https://www.gov.uk/protect-your-company-from-corporate-identity-theft).
Flat 1, 73 Wish Road, Hove, Brighton BN3 4JB: HAV/00ML/LSC/2025/0718 formerly known as HAV/00ML/2025/LDC/0617
Source: gov.uk (2025-09-26)

Southern Region, Judge M Loveday, Mr Ed Shaylor and Mr A Crawford on 25 June 2025.

Read the full decision in BN3 4JB_HAV/00ML/2025/LDC/0617_HAV/00ML/LSC/2025/0718_DECISION NOTICE - RULE 36(2)(a) (https://assets.publishing.service.gov.uk/media/6870fc8afe1a249e937cc049/2025_July_10_-HAV-00ML-LDC-2025-0617A_73_Wish_Road_Brighton_-_oral_decision.pdf)
Response to an FOI request about press & public affairs headcount
Source: gov.uk (2025-01-16)

Response to an FOI request to the Committee on Standards in Public Life asking about press and public affairs headcount

Response to an FOI request to the Committee on Standards in Public Life asking what is the headcount (number) of staff employed in communications, marketing, press and public affairs in your organisation?
Ms K Smith v Glasgow City Council: 4102556/2019
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Ms K Smith v Glasgow City Council: 4102556/2019 - Strike Out (https://assets.publishing.service.gov.uk/media/67f39b4f30feae0e082ab87a/Ms_K_Smith_v_Glasgow_City_Council_-_4102556.2019_-_Judgment.pdf).
Register a private or public company (IN01)
Source: gov.uk (2025-11-18)

Application to register (incorporate) a private or public company within the UK.

If you use your home address as the company’s registered office address, it will be available to the public.

See our guidance on what information we make publicly available (https://www.gov.uk/guidance/your-personal-information-on-the-public-record-at-companies-house).

You must verify your identity to prove who your are. See Verifying your identity for Companies House (https://www.gov.uk/guidance/verifying-your-identity-for-companies-house).

You can register a private limited company online (https://www.gov.uk/register-a-company-online). Our online service costs £50.

Using a paper form IN01

It costs £71 to send a paper application to register a private or public company.

Your forms must be printed at full size on white A4 paper.

It takes longer to process paper documents sent by post.

Continuation pages

The continuation pages are optional. Use them if you need to provide more details.

Nationalities and countries

Use our list of nationalities and countries (https://www.gov.uk/government/publications/nationalities) to complete your form. We’ll only accept entries from this standard list.
SPE15570 - Customs warehousing guarantee: contents
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).

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 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).
Mrs D Fulton v Glasgow City Council: 107448/2005
Source: gov.uk (2025-03-17)

Employment Tribunal decision.

Read the full decision in Mrs D Fulton v Glasgow City Council: 107448/2005 - Strike Out (https://assets.publishing.service.gov.uk/media/67d402be6ec9d5faee33f7b8/Mrs_D_Fulton_v_Glasgow_City_Council_-_107448.2005_-_Judgment.pdf).
DfE spend control data: January to March 2025
Source: gov.uk (2025-06-25)

Centrally approved new spending on property, advertising, consultancy, technology, commercial and recruitment.

Details of approved expenditure in areas limited by spending controls (https://www.gov.uk/government/collections/cabinet-office-controls) on a quarterly basis for 2025 to 2026.

This data is also available on data.gov.uk:
- DfE Spend Control Data (https://www.data.gov.uk/dataset/9524a376-b17d-4fd6-a848-25d797548e23/dfe-spend-control-data)
SEI reports for new significant environmental effects on HS2
Source: gov.uk (2025-10-31)

HS2 Ltd is required by the General Principles of the High Speed Rail (London – West Midlands) Environmental Minimum Requirements to report any new significant environmental effects that exceed those which were reported in the Phase 1 Environmental Statement (as amended).

HS2 Ltd is required by the General Principles of the High Speed Rail (London – West Midlands) Environmental Minimum Requirements to report any new significant environmental effects that exceed those which were reported in the Phase 1 Environmental Statement (as amended).

If through the design and/or construction process, there are predicted to be new residual significant environmental effects that HS2 Ltd is unable to minimise or reduce through taking all reasonable steps then they must be reported. This reporting is done through Supplementary Environmental Information (SEI).
ETASSUM39140 - Schedule 3 SAYE option schemes: Supplementary and Defined terms: Schedule 3 SAYE specimen notice of exercise
Source: gov.uk (2025-12-04)


Please see specimen notice of exercise for Schedule 3 SAYE option schemes (http://www.hmrc.gov.uk/gds/etassum/attachments/etassum39140_schedule_3_saye_exercise_notice.doc) which has been provided for guidance.
Social Security abroad: NI38
Source: gov.uk (2025-09-16)

Find out about paying National Insurance contributions to the UK and getting benefits when abroad.

Some people employed abroad have to pay UK National Insurance contributions. Others may choose to pay them to help qualify for benefits when they return to the UK or for State Pension or bereavement benefits, whether they return to the UK or stay abroad.

This guidance describes:
- the classes of National Insurance contributions
- how paying them affects your entitlement to Social Security benefits
- arrangements for getting healthcare cover
Apply to pay voluntary National Insurance contributions for periods spent abroad (CF83) (https://www.gov.uk/guidance/apply-to-pay-voluntary-national-insurance-contributions-when-abroad-cf83).
DH6 1LR, Breedon Trading Limited: environmental permit application advertisement - EPR/VP3221LY
Source: gov.uk (2025-11-27)

View the application submitted by Breedon Trading Limited for Crime Rigg Quarry, Shadforth, Durham, DH6 1LR

The Environment Agency consults the public on certain applications for:
- waste and mining waste operations
- installations
- water discharge and groundwater activities
- medium combustion plant and specified generators
The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:
- what the application is about
- when you need to comment by
The Environment Agency will decide:
- whether to grant or refuse the application
- what conditions to include in the permit (if granted)
Porcine semen collected, processed and stored after 20 April 2021 and dispatched from the semen collection centre where the semen was collected to the European Union and Northern Ireland: certificate 8406
Source: gov.uk (2025-10-29)

Apply online for an export health certificate (EHC) to export porcine semen from Great Britain (England, Scotland and Wales) to the EU or move it to Northern Ireland.

Apply for an export health certificate online

If you’re in England, Scotland or Wales, you must apply for an export health certificate (EHC) using the online service to export porcine semen to the EU or to move it to Northern Ireland.

If you’re in Northern Ireland, you do not need an EHC to export to the EU. Contact DAERA on xx-xxxx-xxxx to find out what you need to do.

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/6900aafdb5b9ff4331fc2b08/8406NFG_Oct25_v4.pdf), specimen certificate (https://assets.publishing.service.gov.uk/media/6904db2814e0c1d9784174d1/8406_V5_Specimen.pdf) and Postcode Schedule V3 (https://assets.publishing.service.gov.uk/media/65d37a5c0f4eb10064a98161/Postcode_Schedule_V3.xlsx).

2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8406EHC)

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

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

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

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for multiple certificates
Find out more

Stay up to date with any changes to EHCs by signing up for email alerts (https://www.gov.uk/export-health-certificates/email-signup).

Find out about getting an EHC (https://www.gov.uk/guidance/get-an-export-health-certificate).

Find out about exporting live animals and animal products (https://www.gov.uk/guidance/exporting-animals-animal-products-fish-and-fishery-products-if-the-uk-leaves-the-eu-with-no-deal) from 1 January 2021.

Help with your application

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

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

Find out about call charges (https://www.gov.uk/call-charges).
J Cutbush v Weald Community Primary School and Kent County Council: 2308865/2020
Source: gov.uk (2025-10-06)

Employment Tribunal decision.

Read the full decision in J Cutbush v Weald Community Primary School and Kent County Council: 2308865/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68de47e2dadf7616351e4d18/J_Cutbush_V_Weald_Community_Primary_School_and_Kent_County_Council_2308865-2020_so_jud_pub.pdf).
Pensioners’ Incomes release strategy
Source: gov.uk (2025-03-27)

This release strategy acts as the formal notice of changes to future releases of the pensioners' incomes publication.

This release strategy acts as the formal notice of changes to any future releases of the pensioners’ incomes publication (https://www.gov.uk/government/collections/pensioners-incomes-series-statistics--3).

The release strategy highlights the potential release of new statistics within the publication and announces any other developments for future publications.

The release strategy is not a static document. It will be updated as plans develop, to provide users with details of latest developments.

Note, our statistical practice is regulated by the Office for Statistics Regulation (OSR).
Prison education in England: Educational background and needs
Source: gov.uk (2025-09-10)

Analysis of prison leavers’ participation in education over time in custody, linked to other sources showing characteristics, educational needs, and experiences

This ad hoc statistics report was produced as part of the Better Outcomes through Linked Data (BOLD) programme at the Ministry of Justice.

The analysis presented provides descriptive statistics based on linking prison education data for two specific groups of prison leavers with other sources about their background and characteristics including offender assessment data and National Pupil Database (NPD) data from the Ministry of Justice-Department for Education data share.

It focuses on examining differences in participation in prison education courses over the full period served in custody (rather than courses delivered each year), and compares prison leavers with different characteristics, educational needs and experiences.

Related links:
- Prison Education and Accredited Programme Statistics - GOV.UK (https://www.gov.uk/government/collections/prison-education-and-accredited-programme-statistics)
- Education, children’s social care and offending - GOV.UK (https://www.gov.uk/government/publications/education-childrens-social-care-and-offending)
- Ministry of Justice: Better Outcomes through Linked Data (BOLD) - GOV.UK (https://www.gov.uk/government/publications/ministry-of-justice-better-outcomes-through-linked-data-bold)
Mrs S Hellawell v Mrs C Dixon: 2501670/2024
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mrs S Hellawell v Mrs C Dixon: 2501670/2024 - Judgment (https://assets.publishing.service.gov.uk/media/689db7b32e8cc8ec5b357239/Mrs_S_Hellawell_v_Mrs_C_Dixon_2501670-24_JUDGMENT.pdf).
UK Export Finance Annual Report and Accounts 2021 to 2022
Source: gov.uk (2025-08-12)

Detailed commentary on UK Export Finance's support for exports, its governance and its financial performance from April 2021 to March 2022.

This overview of UK Export Finance (UKEF) activities during the year includes details of the guarantees, loans and insurance policies issued, a business commentary and the annual report of the Export Guarantees Advisory Council.

It includes a full set of commercial-style accounts showing information about the performance and out-turn for the year. The accounts are prepared in line with HM Treasury’s Government Financial Reporting Manual (FreM) and are audited by the National Audit Office.

Find out more about our Performance Highlights 2021 to 2022 (https://www.gov.uk/government/publications/uk-export-finance-performance-highlights-2021-to-2022) or read our press release (https://www.gov.uk/government/news/british-businesses-backed-by-74-billion-government-support-to-export-around-the-world).

Further information:

Read our Annual Report and Accounts by section (https://www.gov.uk/government/publications/ukef-annual-report-and-accounts-2021-to-2022-by-section)

List of guarantees, insurance policies and loans issued by UK Export Finance 2021 to 2022 (https://www.gov.uk/government/publications/uk-export-finance-business-supported-2021-to-2022)

UKEF’s Environmental, Social and Human Rights risk and impact categorisations 2021 to 2022 (https://gov.uk/government/publications/eshr-risk-and-impact-categorisations-2021-to-2022)

The government’s Main Supply Estimates 2021 to 2022 (https://www.gov.uk/government/publications/main-supply-estimates-2021-to-22) and Supplementary Estimates 2021 to 2022 (https://www.gov.uk/government/publications/supplementary-estimates-2021-22) (which include details of UKEF’s Estimate)

Find out more about the Export Guarantees Advisory Council (https://www.gov.uk/government/organisations/export-guarantees-advisory-council)

Learn more about the jobs supported by UKEF-backed exports in 2021 to 2022 (https://www.gov.uk/government/publications/uk-export-finance-economic-impacts-of-our-support-2021-22)
Product Safety Report: Newborn Knitted Sleeping Bag with Fleece Lining sold via Vicedeal (2504-0007)
Source: gov.uk (2025-04-11)

Product Safety Report for Newborn Knitted Sleeping Bag with Fleece Lining presenting a serious risk of suffocation.

Summary

Product: Newborn Knitted Sleeping Bag with Fleece Lining sold via Vicedeal

Hazard: The product presents a serious risk of suffocation as the sleeping bag has no arm openings.

Corrective action: The listing has been removed from the online marketplace (Vicedeal).

Product information

Hazard

The product presents a serious risk of suffocation as the product has no arm openings. A baby could slip down into the sleeping bag if left unattended, cover their face in the fabric and suffocate.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

We recommend owners stop using this product immediately. Contact the distributor you purchased from to request redress.

The listing has been removed by the online marketplace (Vicedeal).

Additional information

PSD notification number: 2504-0007

Notified by: Office for Product Safety and Standards
Complying with Provision of Services Regulations for businesses and Competent Authorities
Source: gov.uk (2025-10-10)

Guidance for service providers and Competent Authorities explaining how the Provision of Services Regulations operates.

This guidance will help businesses to understand what steps they need to take to provide services within the UK. This guidance is also aimed at those bodies who set rules or requirements which service providers have to comply with, and those who are involved in authorising service providers.

The Provision of Services Regulations protects UK businesses and consumer rights by ensuring that the regulation of service activity is proportionate and justified in the public interest.

Licence finder

If you wish to provide a service in the UK, you must check what authorisations and licences you will need to obtain. Businesses can search online for licences using the Licence finder (https://www.gov.uk/licence-finder).

Contact

If you require further information, wish to give feedback or ask a question, email us at xxx@xxx.xx (mailto:xxx@xxx.xx).
SPE16075 - General relief conditions: incurrence of a Customs debt after goods have been placed under Customs supervision
Source: gov.uk (2025-11-24)


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

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

If an event leading to the incurrence of a Customs debt happens after placing the goods under Customs supervision, the debt will usually fall under Part 1, Section 4 Taxation (Cross-border Trade) Act 2018 - Incurring of liability to import duty. The debt occurs at the moment when the goods are removed from Customs supervision or at the moment when an obligation or condition under the Authorised Use rules is not met. The Customs debt will include other Union goods or values already added to the goods. This will generally apply to non-UK goods processed under a suspensive Customs procedure.

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.
Government response to the Telecoms Supply Chain Diversification Advisory Council report
Source: gov.uk (2025-03-26)

Response to the Telecoms Supply Chain Diversification Advisory Council report and recommendations.

This is the government response to the Telecoms Supply Chain Diversification Advisory Council’s independent report (https://www.gov.uk/government/publications/telecoms-supply-chain-diversification-report-and-recommendations) and recommendations on the security and resilience risks in the UK’s telecoms supply chains.

It outlines how the government will respond to the report’s recommendations to:
- improve the security and resilience of our telecoms supply chains
- support growth and innovation in the UK’s advanced connectivity technologies ecosystem.
Mayfield Asset and Property Management Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Mayfield Asset and Property Management Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
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.
COM110120 - Pursuit: automatic and clerical pursuit: losses carried back
Source: gov.uk (2025-11-19)


This information relates to Debt Management Office pursuit where surplus losses have been carried back.

Full information is given in the following sections at COM50000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com50000).

In brief, carry-backs of trading losses are treated by COTAX as payments with posting type LOS, and not as a reduction in the charge, which is effectively what they are.

In certain circumstances, the EDP for loss carry-backs and ACT is incorrect. Therefore, it is necessary for you to liaise and take guidance from HMRC Payments concerning the interest charge in any case where:
- an Accounting Period (AP) holds a LOS posting type
- the CII indicator (see COM95015 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95015)) is set to 'Y'
Please note that: this does not apply to cases where the papers clearly show that the interest has been reviewed since the last posting action.

Where it is claimed that an incorrect amount of loss has been carried back, you must refer the papers to the office responsible for dealing with carry back.

For a list of functions to use in particular situations, see COM110121 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110121).

For legislation applying to this subject, see COM110122 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com110122).
EXPP7010 - Post shipment action: despatch of documents
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.

Following the introduction of the National Export System (NES) any documents required are to be sent to the National Clearance Hub (NCH) within the deadline agreed.

Management is to access the risk of forwarding any documents required by the NCH without awaiting withdrawal notices.

The risk assessment should include:
- whether you are satisfied that export goods received into control, cannot leave the port, other than for export, without the written authority of Customs
- the relative volume of exports withdrawn.
On the basis of this assessment the NCH should be approached as appropriate for its agreement to send pre shipment declarations without awaiting withdrawal notices.
Appointment of a Canon of Windsor: Monday 1 December 2025
Source: gov.uk (2025-12-01)

The King has approved that The Reverend Martin Lonsdale Evans be appointed to a Canonry of Saint George's Chapel, Windsor.

The King has approved that The Reverend Martin Lonsdale Evans be appointed to a Canonry of Saint George’s Chapel, Windsor.

Background

Martin was educated at the University of Manchester, obtaining an B.A. in Theology and Religious Studies, and trained for Ministry at Ripon College, Cuddesdon. Ordained as a Priest in 1996, he served his title as Curate in Morpeth in the Diocese of Newcastle.

From 1998 he served as Royal Navy Chaplain including posts in Kosovo, Afghanistan and Bahrain, and in 2019 he served additionally as Deputy Chaplain of the Fleet with responsibility for the pastoral and professional oversight of 59 chaplains across the Royal Navy and Royal Marines. In 2022, he took up his current role as Rector of The Parish of St. Saviour, Jersey, in the Diocese of Salisbury.
Mrs S Sandilands v Beautiful Designs Ltd: 3303885/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mrs S Sandilands v Beautiful Designs Ltd: 3303885/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67af08526e6c8d18118acdbf/Mrs_S_Sandilands_v_Beautiful_Designs_Limited_3303885-2024_judgment.pdf).
St Peter’s Church of England Aided Junior School: 26 November 2025
Source: gov.uk (2025-11-26)

The schools adjudicator’s objection decision about St Peter’s Church of England Aided Junior School.

Type of decision: objection to admission arrangements for September 2026 – not upheld

School type: voluntary aided

School phase: primary

Local authority: Derby City Council

Admission authority: governing body for St Peter’s Church of England Aided Junior School
Jet Art Gallery
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 Jet Art Gallery 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 Jet Art Gallery recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Haus Of Ästhetik 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 Haus Of Ästhetik 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 Haus Of Ästhetik 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- 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.
Company Names Tribunal decision: Astors of London Ltd
Source: gov.uk (2025-06-24)

Decision for applicant Astor of Hever London Holdings Ltd against registration number 14381855, applicant successful.

Application number 5133

Applicant Astor of Hever London Holdings Ltd objected to the name used by Astors of London Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 17 June 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Astors of London Ltd is changed to 14381855, Ltd.
UK Government Green Financing Programme
Source: gov.uk (2025-11-26)

Publications linked to the UK Government Green Financing Programme, including the Green Financing Framework and allocation and impact reports.

The UK Government Green Financing Programme raises financing from investors to fund green expenditures that tackle climate change, rebuild natural ecosystems and support jobs in green sectors. More than £51 billion has been raised under the Programme since September 2021.

Financing is raised through the issuance of green gilts via the UK Debt Management Office (DMO) and the sale of retail Green Savings Bonds by National Savings and Investments (NS&I).

HM Treasury have set out the principles of the Programme in the UK Government Green Financing Framework, updated in November 2025. HM Treasury reports regularly on the allocation of raised financing to eligible green expenditures and on the environmental and social impact of this spending.
Mr K Addo v UK South Services Ltd: 3301650/2024
Source: gov.uk (2025-10-22)

Employment Tribunal decision.

Read the full decision in Mr K Addo v UK South Services Ltd: 3301650/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68f760700cef4b4e32f12da4/Mr_K_Addo_v_UK_South_Services_Ltd_3301650_2024_Judgment.pdf).