theodi/ndl-core-corpus huggingface dataset:
Trade and Agriculture Commission
Source: gov.uk (2025-08-04)

The home of Trade and Agriculture Commission on GOV.UK. We scrutinise new free trade agreements (FTAs) once they are signed. We are independent of the Department for Business and Trade (DBT) and DBT ministers play no part in the TAC’s advice on FTAs. However, we are supported by a small Secretariat, which is based in DBT.

We scrutinise new free trade agreements (FTAs) once they are signed. We are independent of the Department for Business and Trade (DBT) and DBT ministers play no part in the TAC’s advice on FTAs. However, we are supported by a small Secretariat, which is based in DBT.
Ms C Bagley and Others v Cross Transport Ltd (in administration) and The Secretary of State for Business Energy and Industrial Strategy: 1305785/2023 and Others
Source: gov.uk (2025-02-27)

Employment Tribunal decision.

Read the full decision in Ms C Bagley and Others v Cross Transport Ltd (in administration) and The Secretary of State for Business Energy and Industrial Strategy: xx-xxxx-xxxx and Others - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67b70304bd116e3d7b1cf324/Ms_C_Bagley_and_Ors_-V-_Cross_Transport_Ltd__in_administration__1305785_2023_and_Ors_-_Judgment.pdf).
Great Houghton Parish Council
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 Great Houghton Parish Council will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Great Houghton Parish Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- 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.
Environmental Improvement Plan rapid review
Source: gov.uk (2025-01-30)

Statement of key findings from the Environmental Improvement Plan rapid review launched on 30 July 2024.

This statement from Defra’s Secretary of State, Steve Reed, provides an update on the rapid review of the Environmental Improvement Plan (EIP) launched on 30 July 2024. It sets out key strategic findings from the rapid review and plans for revising the EIP.
Jane McCormick
Source: gov.uk (2025-06-27)

Jane McCormick is an Adviser to the HM Revenue and Customs Board. She has over 30 years of experience in tax and legal services and is a former Partner at KPMG. She is recognised internationally for her expert insights into evolving tax landscapes, having previously held roles as Head of Tax and Legal Services at KPMG in the UK, for the Europe, Middle East, and Africa region, and finally as Global Head. Jane has regularly consulted with tax authorities worldwide on key regulatory issues, and currently holds several non-executive and trustee roles in both commercial and non-for-profit organisations, including as Chair for the Royal Hospital for Neuro-disability, Non-executive Director at Foot Anstey LLP, and as a member of the Institute of Chartered Accountants in England and Wales’s (ICAEW) Tax Faculty board.

Jane McCormick is an Adviser to the HM Revenue and Customs Board.

She has over 30 years of experience in tax and legal services and is a former Partner at KPMG.

She is recognised internationally for her expert insights into evolving tax landscapes, having previously held roles as Head of Tax and Legal Services at KPMG in the UK, for the Europe, Middle East, and Africa region, and finally as Global Head.

Jane has regularly consulted with tax authorities worldwide on key regulatory issues, and currently holds several non-executive and trustee roles in both commercial and non-for-profit organisations, including as Chair for the Royal Hospital for Neuro-disability, Non-executive Director at Foot Anstey LLP, and as a member of the Institute of Chartered Accountants in England and Wales’s (ICAEW) Tax Faculty board.
VATRESNI8500 - Handling correspondence: Non-NI/EU stamping of refund forms
Source: gov.uk (2025-12-05)


Below is a draft letter that may be sent when a traveller asks about certification of refund forms outside of Northern Ireland/the EU. The letter should be adapted to suit individual circumstances. Dear [insert name]

VAT Retail Export Scheme

Thank you for your letter of [insert date] enquiring about the certification by an authority outside of Northern Ireland/the European Union, of documents for goods exported under the retail export scheme / enclosing documents certified by an authority outside of Northern Ireland/the European Union, for goods exported under the retail export scheme.*

There is no facility within the retail export scheme to allow for the export of goods to be certified by authorities outside of Northern Ireland or the EU. Under European and UK law, retailers and refund companies in Northern Ireland cannot process payment of a refund unless the form bears a valid UK or EU customs stamp. There are no exceptions to this rule. Because your refund form(s) has / have* not been stamped at your final departure point from Northern Ireland/the EU, you are not now eligible for a refund of VAT.

I am sorry I cannot give you a more favourable response.

Yours sincerely,

*delete as appropriate
DHSC: special advisers' gifts, hospitality and meetings
Source: gov.uk (2025-09-25)

This collection brings together all documents about DHSC’s special advisers’ gifts, hospitality and meetings with senior media figures.

The Department of Health and Social Care (DHSC) publishes details of meetings between special advisers and senior media figures. It also includes details of gifts and hospitality received by special advisers.
Mrs L Tierney v The Disability Trust T/a Brainkind: 1804160/2024
Source: gov.uk (2025-04-11)

Employment Tribunal decision.

Read the full decision in Mrs L Tierney v The Disability Trust T/a Brainkind: 1804160/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67615a3bd20fc50099e18fbc/Mrs_L_Tierney_v_The_Disability_Trust_t-a_Brainkind_-_1804160_2024_-_Reserved.pdf)
SUEZ Recycling and Recovery UK 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 SUEZ Recycling and Recovery UK 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 SUEZ Recycling and Recovery UK 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Data on written complaints in the NHS, 2024-25
Source: gov.uk (2025-10-16)

The NHS complaints procedure is the statutorily based mechanism for dealing with complaints about NHS care and treatment and all NHS organisations in England are required to operate the procedure. This annual collection is a count of written complaints made by (or on behalf of) patients, received between 1 April 2024 and 31 March 2025. It includes data from secondary care (HCHS) and primary care (GP & dental) providers.

This annual collection is a count of written complaints made by (or on behalf of) patients, received between 1 April 2024 and 31 March 2025. Data is published at national, regional, organisational and site/practice levels (where appropriate).
Self Assessment: Trust and Estate Charities (SA907)
Source: gov.uk (2025-04-05)

Use supplementary pages SA907 to declare charity status on the SA900 Trust and Estate Tax Return.

Use the SA907 supplementary pages when filing an SA900 Trust and Estate Tax Return (https://www.gov.uk/government/publications/self-assessment-trust-and-estate-tax-return-sa900) to declare charity status.

Email HMRC to ask for this form in Welsh (Cymraeg) (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helplines#email).
CIL Appeal 1856034 – 21 Jan 25  – Roof extension and new studio flat
Source: gov.uk (2025-02-26)

Planning Permission Granted For: Roof extension involving hip to gable end, 2 no rear dormer windows and 3 no rooflights to the front elevation to facilitate the creation of 1 no self-contained studio flat. Associated refuse/recycling store.

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

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

Personal information will be redacted before publication. This could be information such as the:
- name of the appellant
- collecting authority
- address of the property
- amount of CIL payable
Apply for permission to appeal, or submit a notice of appeal to the Upper Tribunal: Form FTC1
Source: gov.uk (2025-03-06)

Use this form to apply to the Upper Tribunal (Tax and Chancery Chamber) for permission to appeal, or make an appeal if you have permission from the First-tier Tribunal.

Open a document

You can download and open PDF documents on your device. Downloading enables more features to be used, such as printing.

Adobe Reader is a free to use PDF viewer. You can use this to view, fill in and print PDF documents. You do not need to sign up for a free trial.

Follow these steps:
- Download Adobe Reader (https://get.adobe.com/uk/reader/) for free.
- Right-click on the document link then select ‘Save link as’ or ‘Download linked file’.
- Save the form (in your ‘documents’ folder, for example).
- Open Adobe Reader and then select the saved form.
If the form still does not open, contact xxx@xxx.xx (mailto:xxx@xxx.xx).

If you need a printed version contact your local court (https://www.gov.uk/find-court-tribunal).

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.

Find more court and tribunal forms (https://www.gov.uk/government/collections/court-and-tribunal-forms) by category.

Find out how HM Courts and Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Protective security and preparedness for education settings
Source: gov.uk (2025-04-28)

How education settings should prepare for and respond to terrorism and other major incidents.

This non-statutory guidance is for:
- security and incident leads
- all staff, including non-teaching staff
It applies to:
- all education settings and childcare providers
- all organisations and agencies that have functions relating to learners
The guidance:
- aims to improve security awareness
- helps staff and learners identify security vulnerabilities and suspicious activities
- sets out practical, low-costs steps to improve preparedness and response plans
The Act for Education interactive e-learning resource will teach learners:
- how to identify security vulnerabilities and suspicious activity
- how to respond when there is an incident
This has been developed in collaboration with the National Counter-Terrorism Security Office (NaCTSO) and sector partners.
R L Engineering
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 R L Engineering 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 R L Engineering recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs M Ojeikere v Paystream My Max Ltd: 3200054/2025
Source: gov.uk (2025-12-10)

Employment Tribunal decision.

Read the full decision in Mrs M Ojeikere v Paystream My Max Ltd: 3200054/2025 - Judgment (https://assets.publishing.service.gov.uk/media/689ef77e31afb0b64efc448a/Mrs_M_Ojeikere_v_Paystream_My_Max_Ltd_-_3200054_-_2025__-_Judgment_.pdf).

Read the full decision in Mrs M Ojeikere v Paystream My Max Ltd: 3200054/2025 - Reconsideration (https://assets.publishing.service.gov.uk/media/693841c05cc812f50aa41e7b/Ms_Ojeikere_v_Paystream_My_Max_Ltd_-_3200054_20245_-_Reconsideration_Judgment.pdf).
T Davison v Lenham Primary School and Kent County Council: 2306476/2020
Source: gov.uk (2025-10-17)

Employment Tribunal decision.

Read the full decision in T Davison v Lenham Primary School and Kent County Council: 2306476/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68f0b8e706e6515f7914c66f/T_Davison_-v-_Lenham_Primary_School__Kent_County_Council_2306476-2020_Strike-Out_Judgment_11.10.25.pdf).
Intelligence Analysis Professional Development Framework
Source: gov.uk (2025-01-07)

The Professional Development Framework is designed to support civil servants working in all-source intelligence assessment roles.

The Professional Development Framework is designed to support civil servants working in all-source intelligence assessment roles. It defines the skills required to conduct all-source intelligence assessment. The framework should be used by analysts and their line managers as part of their continuous professional development; and by recruiting managers to define the skill levels required for roles in their teams. The Framework measures competency across four skill levels (Awareness, Working, Practitioner, and Expert).
Miss C Elliott v Silverstone Heritage Ltd: 3303166/2024
Source: gov.uk (2025-07-02)

Employment Tribunal decision.

Read the full decision in Miss C Elliott v Silverstone Heritage Ltd: 3303166/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6862ac91354985706f111b26/Miss_C_Elliott_v_Silverstone_Heritage_Limited-3303166-2024-PPH-Judgment.pdf).
Miss K Preston v A A Khalef and Zrada Ltd: 3303617/2024
Source: gov.uk (2025-11-25)

Employment Tribunal decision.

Read the full decision in Miss K Preston v A A Khalef and Zrada Ltd: 3303617/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/69246293f2b88d41c7ba7ebc/Miss_K_Preston_v_1._Adel_Abderrahmane_Khalef_and_other_3303617_2024_Judgment.pdf).
A Rostron v SENAD Ltd: 6011501/2025
Source: gov.uk (2025-12-11)

Employment Tribunal decision.

Read the full decision in A Rostron v SENAD Ltd: 6011501/2025 - Costs (https://assets.publishing.service.gov.uk/media/6939603f7a605b2d61cd9049/Alexander_Rostron_v_SENAD_Limited_6011501.2025_Costs_Judgment.pdf).
Working for British Embassy Dubai
Source: gov.uk (2025-09-03)


General information

Working at the British Embassy offers a unique and rewarding opportunity to grow professionally while collaborating with a talented group of individuals.

We have been made aware of some fraudulent activities. The embassies do not request applicants to pay money to process applications. Should you receive such emails, please report them to Fraud, Tricks and Scams (https://www.gov.uk/government/publications/frauds-tricks-and-scams/fraud-tricks-and-scams).

Current work opportunities

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

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

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

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

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.
Appoint a director (AP01)
Source: gov.uk (2025-11-18)

Use this online form to appoint an individual as a company director.

Notify Companies House about an individual being appointed as a director.

You must use a paper form (https://www.gov.uk/government/publications/appointment-for-societas-europaea-se-and-restoration) if you’re:
- restoring a company to the register
- a UK Societas
Before you file

All directors must verify their identity to prove who they are. You’ll need to give the Companies House personal code for the director and confirm they have verified their identity.

See Verifying your identity for Companies House (https://www.gov.uk/guidance/verifying-your-identity-for-companies-house).

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.
Boiler Upgrade Scheme statistics: January 2025
Source: gov.uk (2025-02-27)

Statistical release on Boiler Upgrade Scheme statistics for the estimation of capital grant uptake to support the installations of low carbon technologies in domestic and non-domestic buildings.

This release was initially published as ‘official statistics in development’ because it was a new statistics series and was still in development. The ‘in development’ label has been removed and the statistics are now published as ‘official statistics’. This is because:

There is a better understanding of the underlying data that is an input into these statistics and it is considered to be of good quality.

Historical revisions to the statistics are infrequent and at a scale that is immaterial to the overall narrative.

The methodological processes used to produce these statistics have gone through substantial improvement and development, including thorough quality assurance and testing.

The content of the statistics has evolved based on user feedback, including the introduction of new breakdowns.

The statistics have undergone an internal review and are considered to comply with the Code of Practice for Official Statistics.

These statistics show the uptake of the Boiler Upgrade Scheme to date including the number of vouchers applications and redemptions, as well as the costs of installation.

Enquiries about these statistics should be directed to: xxx@xxx.xx (mailto:xxx@xxx.xx).
Will Garton
Source: gov.uk (2025-01-22)

Will Garton is Director General for Local Government, Growth and Communities at the Ministry of Housing, Communities and Local Government. He is responsible for leading the department’s work on local government, local growth policy, deepening devolution and faith & community work. He is further responsible for the legal and policy framework for elections. Will was previously Director for Public Services at HM Treasury between March 2019 to March 2022, and before that was the Press Secretary to the Chancellor of the Exchequer and Head of Communications. Earlier in his career, Will held positions across HM Treasury, the Cabinet Office and the Foreign, Commonwealth and Development Office. Previous roles in government Director, Public Services (Health, Local Government and Housing) 2019 to 2022 Director, Press Secretary to the Chancellor of the Exchequer and Head of Communications 2017 to 2019

Will Garton is Director General for Local Government, Growth and Communities at the Ministry of Housing, Communities and Local Government. He is responsible for leading the department’s work on local government, local growth policy, deepening devolution and faith & community work. He is further responsible for the legal and policy framework for elections.

Will was previously Director for Public Services at HM Treasury between March 2019 to March 2022, and before that was the Press Secretary to the Chancellor of the Exchequer and Head of Communications.

Earlier in his career, Will held positions across HM Treasury, the Cabinet Office and the Foreign, Commonwealth and Development Office.

Previous roles in government

Director, Public Services (Health, Local Government and Housing) 2019 to 2022

Director, Press Secretary to the Chancellor of the Exchequer and Head of Communications 2017 to 2019
DfE financial health assessment
Source: gov.uk (2025-10-07)

Sets out how the Department for Education (DfE) assesses the financial health of non-college training organisations that it holds or may hold a contract with.

This guidance is for existing and prospective providers wishing to deliver services on behalf of DfE.

It sets out the financial health assessment framework for organisations and helps them determine what information is required to undertake an assessment.
MTT45420 - Particular entities and adjustments: Insurance: Profits adjusted to be before tax
Source: gov.uk (2025-08-05)


As described in MTT21110, the adjusted profits are intended to reflect the member’s profit before tax. The underlying profits are the profits after tax in the relevant financial statements. Section 138 therefore adjusts the underlying profits to remove items in the income tax expense, as well as any income taxes that are accounted for above the line.

Life insurance companies may accrue taxes arising on policyholder income. In such cases, the member’s tax expense in their financial statements may reflect both the taxes borne on their income (often referred to as ‘shareholder income’) as well as any taxes borne on behalf of policyholders. As with any other type of company, the adjusted profits are intended to be based on the profit before any taxes on income. This avoids distortions in the ETR calculation.

The general provision to exclude covered taxes from the underlying profits is in Section 138(2)(a). However, policyholder taxes are specifically excluded from the definition of covered taxes under Section 173(2)(e).

Instead, a specific provision in Section 138(2)(e) ensures that policyholder taxes are excluded from the underlying profits. Policyholder taxes may include withholding taxes as well as corporation tax (or equivalent taxes in other territories). In other words, it does not necessarily matter how the tax is brought into charge and whether policyholder taxes are included within the income tax line of the financial statements.

The reference in Section 138(2)(e) to “to the extent that Section 152(2) applies in relation to those taxes” means that the quantum of the adjustment will generally be equal to the adjustment made under Section 152(2).

In turn, Section 152(2) adjusts the underlying profits by the amount of tax that would have been included in the member’s covered taxes if the exclusion in 173(2)(e) did not apply. In other words, the adjustment to the underlying profits under Section 138(2)(e) will generally be equal to both the adjustment to the underlying profits for the recharge of policyholder tax under Section 152 and to the policyholder taxes excluded from the member’s covered tax balance under Section 173.

Together, the operation of section 152 and 138 should exclude amounts in relation to policyholder tax such that the adjusted profits of the member only include amounts attributable to the shareholders.
PATtest4U
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 PATtest4U 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 PATtest4U 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.
X v Y: 2413027/2023
Source: gov.uk (2025-08-11)

Employment Tribunal decision.

Read the full decision in X v Y: 2413027/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67ecf500632d0f88e8248b88/X_v_Y_-_2413027_2023.pdf).

Read the full decision in X v Y: 2413027/2023 - Judgment (https://assets.publishing.service.gov.uk/media/68947cf2a6eb81a3f9b2e208/X_v_Y_-_2413027_2023_-_Remedy.pdf).
Official Solicitor standard instructions
Source: gov.uk (2025-04-24)

Instructions to help solicitors when instructed by the Official Solicitor.

Guidance for solicitors about what to do when the Official Solicitor acts as litigation friend of P, a protected party or a child.

The document:
- explains your role and the Official Solicitor’s approach
- offers information about costs
- details what you’re expected to do around hearings and court proceedings
- outlines what to do if P or the protected party recovers capacity, or the child turns 18
Related links

https://www.gov.uk/litigation-friend

https://www.gov.uk/government/publications/certificate-as-to-capacity-to-conduct-proceedings

https://www.gov.uk/government/publications/appointing-a-litigation-friend-checklist

https://www.gov.uk/government/organisations/official-solicitor-and-public-trustee

https://www.gov.uk/government/publications/appointment-of-official-solicitor-in-family-proceedings-practice-note

https://www.gov.uk/government/publications/official-solicitor-referral-form-for-children-act-public-law-proceedings

https://www.gov.uk/government/publications/appointment-of-the-official-solicitor-in-welfare-proceedings-practice-note

https://www.gov.uk/government/publications/appointment-of-the-official-solicitor-in-property-and-affairs-proceedings-practice-note

https://www.gov.uk/government/publications/local-authority-damages-referral-form
VATRESNI8150 - Handling correspondence: Non-Receipt of refund
Source: gov.uk (2025-12-05)


Below are draft letters that may be used if a traveller writes to complain about non-receipt of a refund. The letters should be adapted to suit individual circumstances. Reply to the traveller

Dear [insert name],

VAT Retail Export Scheme

Thank you for your letter of [insert date] regarding goods purchased from [insert name of retailer] using the retail export scheme.

HM Revenue and Customs set the conditions for retailers participating in the scheme but does not process VAT refunds. The refund, including its amount and method, is a commercial agreement between the customer and the retailer at the time of purchase.

A request has been sent to the retailer to review this issue. Further correspondence should be directed to the retailer.

Yours sincerely,

Covering letter to the retailer

Dear Sir/Madam,

VAT Retail Export Scheme

We have received a letter from [insert name] concerning non-receipt of a VAT refund due on goods purchased from your shop. Details of the purchases are:

[insert date of purchase, description and value of goods etc]

Please review this matter and respond directly to [insert name], as appropriate.

Please note that zero-rating the supply in your records should only occur after the refund has been provided to the customer. If a refund is not issued, HM Revenue and Customs may recover the output tax for the supply.

Your customer has been informed that you have been contacted to investigate this

Yours faithfully,
52 Ashleigh Road, Mortlake, London SW14 8PX:LON/00BD/F77/2025/0184
Source: gov.uk (2025-10-23)

Residential Property Tribunal Decision of Mr D Jagger MRICS on 19 August 2025

Read the full decision in 52 Ashleigh Road Decision (https://assets.publishing.service.gov.uk/media/68a5a0b8ae61a32c04994d21/52_Ashleigh_Road_Decision.pdf). Read the full decision in 52 Ashleigh Road- SR_ (https://assets.publishing.service.gov.uk/media/68a5a0f518658ad2023d5137/52_Ashleigh_Road-_SR_.pdf).
Miss C Jenkins v N Downes: 6020764/2024
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in Miss C Jenkins v N Downes: 6020764/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67b5b0354e79a175a4c2feb6/6020764.2024_C_Jenkins_v_Nigel_Downes_UDL_SO_Judgment.pdf).
Processing children's asylum claims: caseworker guidance
Source: gov.uk (2025-01-22)

Immigration staff guidance on how to process and assess asylum claims from accompanied and unaccompanied children.

UK Visas and Immigration guidance to help staff process claims from unaccompanied asylum seeking children (UASC) and children making asylum claims in their own right. It includes information on the use of interpreters, providing advice, support and welfare, interviewing children, the appeals process and more.
DLUHC Government Major Projects Portfolio data, 2024
Source: gov.uk (2025-01-16)

Department for Levelling Up, Housing and Communities (DLUHC) March 2024 Government Major Projects Portfolio data that supports the 2023-24 Infrastructure and Projects Authority (IPA) annual report.

Each government department has published detailed information about projects on the Government Major Projects Portfolio (GMPP). This includes a Delivery Confidence Assessment rating, financial information (whole life cost, annual budget and forecast spend), project schedule and project narrative.

The data reflects the status of the GMPP at 31 March 2024 and is published in support of the 2024 Infrastructure and Projects Authority (IPA) annual report (https://www.gov.uk/government/publications/infrastructure-and-projects-authority-annual-report-2023-24).
Johnson Controls
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 Johnson Controls 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 Johnson Controls 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.
TAG unit A3 environmental impact appraisal
Source: gov.uk (2025-12-11)

Guidance on the analysis of environmental impacts in transport appraisals.

This document gives guidance on environmental impact appraisal.

The previous version of this guidance (https://webarchive.nationalarchives.gov.uk/ukgwa/20250530160210/https://www.gov.uk/government/publications/tag-unit-a3-environmental-impact-appraisal) was published in May 2025.

TAG (https://www.gov.uk/guidance/transport-analysis-guidance-tag) provides information on the role of transport modelling and appraisal, and how the transport appraisal process supports the development of investment decisions to support a business case.
How to use the payrolling benefits and expenses online service
Source: gov.uk (2025-07-29)

Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.

Online service

As an employer, if you choose to tax employees’ benefits and expenses through your payroll (https://www.gov.uk/guidance/payrolling-tax-employees-benefits-and-expenses-through-your-payroll) you can tell HMRC online.

If you are an agent, you can use the PAYE for agents online service (https://www.gov.uk/guidance/payecis-for-agents-online-service) to payroll benefits in kind online.

You need to register online before the start of the tax year you want to payroll for.

Employers can register and use the payrolling benefits and expenses online service (https://www.tax.service.gov.uk/gg/sign-in?continue=/payrollbik/start-payrolling-benefits-expenses).

Agents can sign in or set up an HMRC online services account (https://www.gov.uk/log-in-register-hmrc-online-services) to use the payrolling benefits in kind online service.

You must add the cash equivalent of the employees’ benefits to their pay and then tax them through your payroll.

HMRC will make sure the value of the benefit is not included in your employees’ tax codes.

If you use the service you:
- will not need to use form P11D
- must still work out the Class 1A National Insurance contributions on benefits and complete form P11D(b) (https://www.gov.uk/guidance/how-to-complete-forms-p11d-and-p11db)
You can exclude employees from payrolling once you’re registered, but you’ll need to use form P11D to declare the non-payrolled benefits.

Once the tax year has started you’ll have to payroll the benefits for the whole of the tax year, or until you stop providing them.

Before you start

Contact your accounting software provider to make sure your software can collect the correct tax due on the registered benefits directly from your employees’ pay.

If you use Basic PAYE Tools you can use this service. You still need to register by 5 April.

To use this service you need a Government Gateway user ID and password to enrol for PAYE online (https://www.gov.uk/paye-online-log-in).

Service availability

HMRC services may be slow during busy times.

Check if there are any problems with this service (https://www.gov.uk/government/publications/payrolling-benefits-and-expenses-online-service-service-availability-and-issues).

Submitting electronic P11Ds

You will need to submit electronic P11Ds (https://www.gov.uk/guidance/how-to-complete-forms-p11d-and-p11db) for any employees where you have provided additional benefits which have not been payrolled.

You can payroll all benefits apart from:
- living accommodation provided by you as an employer
- interest free and low interest (beneficial) loans
C Jeong v W.E. Hair and Beauty Ltd: 6016913/2024
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in C Jeong v W.E. Hair and Beauty Ltd: 6016913/2024 - Withdrawal (https://assets.publishing.service.gov.uk/media/693157e5502f392086ee8bb1/Chaeah_Jeong_v_W.E._Hair___Beauty_Ltd_6016913-2024_Judgment_7-Jan-25.pdf).
SPM182200 - Paying and Recovering - SMP/SAP/SPP/ShPP/SPBP/SNCP: Small Employers' Relief (SER) employer for less than 12 months in the qualifying tax year
Source: gov.uk (2025-04-06)


To work out if an employer who has been in business for less than 12 months in the qualifying year is entitled to SER:
- calculate the total gross Class1 NIC liability in the year, excluding Class1A and Class1B NICs and deducting any NIC rebate due for those months,
- divide the result by the number of months the employer has been in business, and
- multiply the monthly figure by 12 to give the equivalent annual figure.
If the annual figure is equal to or less than the threshold for the relevant tax year, the employer is a small employer for SER.
Defence Equipment and Support: Corporate Plan (2025 to 2026)
Source: gov.uk (2025-07-17)

The Corporate Plan sets out the strategic priorities for DE&S for the financial  year 2025 to 2026.

The DE&S Corporate Plan sets out a clear roadmap for the financial year, with a specific focus on what DE&S wants to achieve.

With the ‘Today, Tomorrow, Together’ strategy at its core, this Corporate Plan details the organisation’s strategic priorities:

continuing to support UK operations, Ukraine and the continuous at-sea nuclear deterrent

implementing, embedding and stabilising the new DE&S operating model and supporting wider Defence Reform and the Strategic Defence Review

delivering equipment programme priorities for UK Armed Forces - driving delivery performance by accelerating time to contract and delivering on its commitments
Trade remedies notices: anti-dumping duty on bus and lorry tyres from China
Source: gov.uk (2025-07-31)

Trade remedies notices published by the Secretary of State for International Trade relating to the anti-dumping duty on bus and lorry tyres from China.

The anti-dumping duty on bus and lorry tyres from China was imposed by the EU on behalf of the UK and the other member states. The Secretary of State for International Trade transitioned the anti-dumping duty to continue applying in the UK after the transition period.

A transition review of the anti-dumping duty will be initiated before 23 October 2023.