theodi/ndl-core-corpus huggingface dataset:
TSI007100 - Border processes: How does Canalisation work within Temporary Storage
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.

The principle of Canalisation is to control all imported goods through a customs control area. This process allows goods arriving at the airport to be transferred to a primary Internal Temporary Storage Facility (ITSF).

One airline will need to have a commercial relationship with one ITSF, whereby all goods leaving the airline will be entering one nominated ITSF. This linear process enables Border Force (BF) to have control of the goods by providing BF with one single location to deploy officers to for the examination of imported goods.
Big Help Project
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 Big Help Project 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 Big Help Project 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
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.
The Rt Hon Ellie Reeves MP
Source: gov.uk (2025-09-06)

Ellie Reeves was appointed as Solicitor General on 6 September 2025. She was previously Minister without Portfolio at the Cabinet Office from 6 July 2024 to 6 September 2025. She was elected as the MP for Lewisham West and East Dulwich in 2024 and was previously the MP for Lewisham West and Penge from 2017.

Ellie Reeves was appointed as Solicitor General on 6 September 2025.

She was previously Minister without Portfolio at the Cabinet Office from 6 July 2024 to 6 September 2025. She was elected as the MP for Lewisham West and East Dulwich in 2024 and was previously the MP for Lewisham West and Penge from 2017.
Ms S Maley v GXO Logistics UK Ltd: 8001059/2024
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Ms S Maley v GXO Logistics UK Ltd: 8001059/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67efa78ecb0feef57df7e53d/Ms_S_Maley_v_GXO_Logistics_UK_Ltd_-_8001059.2024_-_Judgment.pdf).
TF11 8UP, Royal Airforce Museum: environmental permit application advertisement – EPR/KB3651KV/A001
Source: gov.uk (2025-12-09)

View the application submitted by Royal Airforce Museum for Royal Airforce Midlands, Cosford.

The Environment Agency consults the public on certain applications for Radioactive Substances Activity. 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)
Valkyrie (GB) 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 Valkyrie (GB) 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 Valkyrie (GB) Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
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.
Influenza A (H5 or H7) and conjunctivitis
Source: gov.uk (2025-12-03)

This rapid evidence summary identified and summarised the evidence on the clinical and epidemiological features in people with conjunctivitis caused by influenza A (subtypes H5 or H7).

This rapid evidence summary identified and summarised evidence of the clinical and epidemiological characteristics of people with conjunctivitis caused by influenza A subtypes H5 or H7 (search up to 26 April 2024)

Twelve studies were included, 2 retrospective cohort studies, 1 cross-sectional study, 1 case series, and 8 case reports.
Spring Statement 2025 tax related documents
Source: gov.uk (2025-03-26)

All HMRC tax related documents and other announcements for Spring Statement 2025.

The Chancellor of the Exchequer, the Rt Hon. Rachel Reeves MP, delivered Spring Statement 2025 to Parliament on 26 March 2025.

Read Spring Statement 2025 (https://www.gov.uk/government/topical-events/spring-statement-2025) for full details of all announcements.
Pension Credit applications and awards: February 2025
Source: gov.uk (2025-02-27)

This publication provides statistics on Pension Credit applications and awards since April 2023.

This statistical release provides data on Pension Credit applications and awards between 3 April 2023 and 23 February 2025.

It covers the number of weekly Pension Credit:
- claims received
- claims cleared
- claims awarded
Pension Credit (https://www.gov.uk/pension-credit) is extra money for pensioners to bring their weekly income up to a minimum amount.
(1)  MR JORGE LOPEZ GONZALEZ (2) MR POOJAN SHETH (3) MR DIEGO URRA  v THE FINANCIAL CONDUCT AUTHORITY  [2025] UKUT 00214 (TCC)
Source: gov.uk (2025-07-01)

Upper Tribunal Tax and Chancery decision of Judge Zaman on 01 July 2025

Read full decision (1) MR JORGE LOPEZ GONZALEZ (2) MR POOJAN SHETH (3) MR DIEGO URRA v The Financial Conduct Authority (https://assets.publishing.service.gov.uk/media/6863d8ebb466cce1bb121ac7/UT_Final_-_Decision__Lopez_Gonzalez_Sheth_Urra_v_The_FCA.pdf)

FINANCIAL SERVICES – market abuse – placing and cancellation of “large” orders in BTP Futures on the Eurex Exchange which overlapped with small orders placed by the applicants on the opposite side – whether “large” orders give false or misleading impression or signal to other market participants – whether placed as part of an abusive scheme to facilitate execution of small orders or a legitimate trading strategy being pursued – held – references against prohibition orders dismissed – amount of penalties determined
FOI2024/07317: Government Art Collection - Art installed across all government departments
Source: gov.uk (2025-12-11)

Response to a freedom of information FOI request for art installed across all government departments.

The Department for Culture, Media and Sport received the following request for information which we responded to under the Freedom of Information Act 2000:

“Can I therefore ask for art installed across all government departments in ministerial offices as of 7 October? .”

Our response

We sincerely apologise about the severe delay of this request. We have dealt with your request under the Freedom of Information Act 2000. I can confirm that the Department for Culture, Media and Sport does have information within scope of your request. We sincerely apologise about the severe delay regarding this case. Please find the attached document showing all government artwork installed from July 4 2024, as per your original request, to October 7 2024.

Works of art are selected for display in representational areas of UK Government buildings by representatives of each department in consultation with GAC staff. Changes of display are part of the ‘business as usual’ for the Collection, and ensures that high-profile visitors experience British art that showcases the culture, creativity and values of contemporary Britain.
GB Furniture Solutions Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 GB Furniture Solutions Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Response to FOI request about energy contracts and procurement
Source: gov.uk (2025-05-02)

Response to FOI request to the Committee on Standards in Public Life about those responsible for the organisation's energy contracts and procurement.

Response to FOI request to the Committee on Standards in Public Life asking for the “contact details of the person or department responsible for managing your organisation’s energy contracts and procurement”.
Rental e-scooter trials monitoring data, January 2022 to May 2024
Source: gov.uk (2025-09-25)

Monitoring data on the usage and availability of rental e-scooters as part of the England e-scooter trials.

Monitoring data regarding rental e-scooters for the January 2022 to May 2024 period.

The data tables present the:
- number of e-scooter trips
- number of available e-scooters
- number of trips per e-scooter per day (utilisation rate)
- trip duration
- trip distance
The data was collected as part of the ongoing e-scooters trials taking place across England (https://www.gov.uk/guidance/e-scooter-trials-guidance-for-users) and includes a report summarising the findings. It contributes towards the evidence base the Department for Transport will use to inform future e-scooter policy.

London trial area

This publication includes data from e-scooter trials across England except for the London trial area. Transport for London has published monitoring data for the London area for the January 2022 to May 2024 period (https://tfl.gov.uk/corporate/publications-and-reports/electric-scooter-rental-trial).

Data for previous period

Previous monitoring data on the usage and availability of rental e-scooters, for the July 2020 to December 2021 period, can be found in the operator data tables of the first national evaluation of e-scooter trials (https://www.gov.uk/government/publications/national-evaluation-of-e-scooter-trials-report).
Claim money back from a bankrupt person or company in compulsory liquidation:  guidance for creditors
Source: gov.uk (2025-01-09)

How to claim money back from a person that is bankrupt or a company that is in liquidation.

If you’re owed money, you’re a creditor of the person or company that is in debt to you. You have various options to try to get your money back, depending on the situation.

If you’re owed money by a person or company that can’t pay its debts (is insolvent), how you claim your money back depends on their circumstances.

This guidance describes how you make the claim when an individual has gone bankrupt or a company has gone into compulsory liquidation.

Please Note

This guide provides general information only and is not a substitute for professional legal or financial advice.

Every effort has been made to ensure the information is accurate, but it should not be relied on as a full authoritative statement of the law. The Insolvency Service cannot accept any responsibility for any errors or omissions as result of negligence or otherwise.
Apply for the Warm Homes: Local Grant to improve a home
Source: gov.uk (2025-04-01)

Find out if you're eligible for the Warm Homes: Local Grant to make energy saving improvements to a home.

You could get free energy saving improvements made to your home if you’re on a low income, getting certain benefits or living in a certain postcode area.

The Warm Homes: Local Grant is only available in England. You might be able to get funding from a different scheme if you live in Scotland (https://www.homeenergyscotland.org/), live in Wales (https://www.gov.wales/get-help-energy-efficiency-households) or live in Northern Ireland (https://www.nidirect.gov.uk/information-and-services/energy-advice/energy-saving-grants).

What you can get

If you’re eligible and your local council has funding available, they will arrange a home survey to see how your home could be made more energy efficient. They might suggest improvements like installing:
- wall, loft and underfloor insulation
- air source heat pumps
- smart controls
- solar panels
Your local council will then organise and pay for any improvement work they’ve agreed with you. You will not need to pay for it.

If you have a landlord, they may need to pay for some of the improvements.

Eligibility

To be eligible, your home must:
- be in England
- be privately owned (either by you or your landlord)
- have an Energy Performance Certificate (EPC) of D, E, F or G – if you do not know your home’s EPC, you can find it out when you apply
Your household income must usually be £36,000 a year or less. If you earn more than that, you might still be eligible if either:
- you live in a certain postcode area
- someone in your household is getting certain benefits
Check your eligibility and apply

Start now (https://www.apply-warm-homes-local-grant.service.gov.uk/questionnaire/country)

What happens next

Your local council will usually contact you within 10 working days to get more information and arrange a home survey.

Get help to use the online service

Call the helpline to get help to apply.

Warm Homes: Local Grant assisted digital support helpline Telephone: xx-xxxx-xxxx Monday to Friday, 8am to 6pm (except bank holidays) Saturday, 9am to 12pm Find out about call charges (https://www.gov.uk/call-charges)
HMT Statement of Excesses
Source: gov.uk (2025-02-27)

The Statements of Excesses for Main Supply Estimates.

The Statement of Excesses (SoE) is published alongside the Supplementary Estimates and seeks authority for any spending by departments in the previous financial year that was outside of the plans contained in Estimates and authorised by Parliament.
- Access the Main Estimates (https://www.gov.uk/government/organisations/hm-treasury/series/hmt-main-estimates) online
- Access the Supplementary Estimates (https://www.gov.uk/government/organisations/hm-treasury/series/hmt-supplementary-estimates) online
- Access the Vote on Accounts (https://www.gov.uk/government/organisations/hm-treasury/series/hmt-vote-on-account) online
- Read the Parliamentary Supply Estimates guidance manual (https://www.gov.uk/government/publications/supply-estimates-guidance-manual)
- Access all Main Estimates and accompanying documents pre 2011 online on the National Archive website (http://webarchive.nationalarchives.gov.uk/20130410173120/http://www.hm-treasury.gov.uk/psr_estimates_index.htm)
RFIG31120 - Residence for tax years before 2013-14: general information: average visits to the UK - how to calculate
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards

Calculating an individual’s annual average days in the UK is a useful indication of the extent of their connection to the UK. It may also indicate if - when they have visited the UK frequently - if they have become resident here.

You should count a day as one spent in the UK if the individual was here at midnight at the end of the day. Do not include days of transit, if the individual arrives from another country on one day and leaves the UK the next day and does not engage in any activities unrelated to their journey while in the UK.

To find out whether an individual's periods spent in the UK average less than 91 days a tax year you calculate the visits made, this will normally be
- leaving the UK
- the period of absence from the UK up to a maximum of 4 years
- coming to the UK
- the 4 years before the year of arrival
If you need to calculate for the annual average days spent in the UK, you do so like this

Total days in the UK (in days) x 365 = annual average visits Relevant tax years (in days)

The annual average is calculated over the number of years an individual has been visiting

For example,

An individual left the UK on 5 June 2007 and were in the UK for:

28 days in the tax year 2007-08 (305 days in the remainder of the tax leap year)

42 days in the tax year 2008-09 (365 days in the tax year)

60 days in the tax year 2009-10 (365 days in the tax year)

The annual average is

2007-08

28 ÷ 305 x 365 =

33.5

2008-09

(28+42)÷(305+365)x365 =

38.13

2009-10

(28+42+60)÷(305+365+365)x365 =

41.8

The calculation looks at a maximum of visits in the most recent 4 years since leaving the UK.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)﻿
VATF36160 - What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: labour providers: application of the Kittel principle to labour providers
Source: gov.uk (2025-04-15)


Where you have established that your trader did receive the taxable supply against which it has claimed input VAT and the trader does hold a valid tax invoice (or satisfactory alternative evidence), it may also be appropriate to consider whether the Kittel principle applies to their claim for input tax.

This principle, derived from the ECJ’s judgement in the case of Axel Kittel (see VATF50000 (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf50000)), requires that input tax entitlement should be denied where a trader knew or should have known that its transaction was connected with fraudulent evasion of VAT.

Following the guidance set by the Court of Appeal in its judgement in Mobilx and Others, this means that HMRC must prove that the trader knew or should have known that the only reasonable explanation for the transaction offered to them was that it was connected with fraudulent evasion of VAT.

Clearly, this requires us to prove that a fraudulent tax loss occurred elsewhere in the chain of supply, in addition to proving that the trader knew or should have known.

A full explanation of the legal background to this test and its application is set out in the VAT Fraud Manual. You must consult this guidance before taking any action to raise a case for denial of input tax based on the Kittel principle. All decisions to deny input tax on this basis are subject to a strict governance process. This entails a detailed submission of the facts of the case, which must then be approved by (a) the FIS Technical Team (for all cases initiated by FIS officers) and (b) the VAT Serious Non-Compliance & Fraud Team (see VATF80000 (https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf80000)).

Help and advice on applying the principle can also be obtained from the FIS Technical Team and VAT Serious Non-Compliance & Fraud Team.
Miss L L Shi v Longley Health Care Ltd and Others: 6006809/2025
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Miss L L Shi v Longley Health Care Ltd and Others: 6006809/2025 - Reconsideration (https://assets.publishing.service.gov.uk/media/68820d753f770776241205c2/Miss_L_L_Shi_v_1._Longley_Health_Care_Ltd_2._Dhanya_Vincent_3._Constance_Gondo_4._Exemplar_Health_Care_Limited_6006809.2025.pdf).
Regulatory considerations for therapeutic use of bacteriophages in the UK
Source: gov.uk (2025-11-03)

This publication clarifies which regulatory guidelines should be followed, and which apply, in the development of phage therapeutic products.

The MHRA has compiled a document containing all the relevant regulatory guidance pertinent to the development of phage therapeutic products. Regulatory agencies and organisations have produced documentation to help outline the regulatory framework, but regulatory guidance is not always easy for product developers to find and/or understand; this publication brings all the pertinent regulatory information into one place. The MHRA document includes guidance for licensed and unlicensed medicines, from preclinical development to pharmacovigilance activities post-licensure.

We hope that this publication will help the community navigate the regulatory frameworks and support the development of products that will ultimately help patients.
Fostering and adoption agency datasets
Source: gov.uk (2025-07-15)

Information on independent fostering agencies and voluntary adoption agencies in England for 2017 to 2024.

We first published this data on fostering and adoption agencies in 2016 (https://www.gov.uk/government/statistical-data-sets/foi-social-care-dataset-as-at-31-march-2016) as a result of a Freedom of Information (FoI) request. We have continued to update the data for 2017 to 2024.
MTT21180 - Calculating the effective tax rate: Adjusted profits: Illegal payments
Source: gov.uk (2025-08-05)


Expenses accrued by a member for illegal payments (such as bribes or kickbacks) are to be excluded when calculating the adjusted profits. Where such amounts are included in the underlying profits, an adjustment is required in accordance with section 145 of Finance (No.2) Act 2023.

Meaning of ‘illegal’

For this purpose, a payment is considered illegal if the making of the payment is (by itself or as part of wider conduct) an offence under the law of:
- the United Kingdom,
- the territory of the member, or
- the territory of the ultimate parent.
GGR Training 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 GGR Training 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 GGR Training Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
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.
Cyber security longitudinal survey
Source: gov.uk (2025-02-06)

An ongoing study looking at the cyber security behaviours of organisations.

The Cyber Security Longitudinal Survey (CSLS) helps us better understand cyber security policies and processes within medium and large businesses and high-income charities. It explores the links over time between these policies and processes and the likelihood and impact of a cyber incident.
- The first wave of fieldwork was carried out during 2021, with the report published on 27 January 2022.
- The second wave of fieldwork was carried out during 2022, with the report published on 9 December 2022.
- The third wave of fieldwork was carried out during 2023, with the report published on 20 March 2024.
- The fourth wave of fieldwork was carried out during 2024, with the report published on 6 February 2025.
This research is part of the government’s work to improve UK cyber defences also informs the government’s work to improve the cyber resilience (https://www.gov.uk/government/collections/cyber-resilience) of organisations across the UK economy.

For more information on the cyber security behaviours of organisations, please see the annual Cyber Security Breaches Survey (https://www.gov.uk/government/collections/cyber-security-breaches-survey).
AAIB investigation to Westland Wasp HAS1, G-CMBE
Source: gov.uk (2025-08-14)

Loss of control during pre-flight checks, Marston Doles, Warwickshire, 15 March 2025

An instructor and student pilot were carrying out pre-flight checks. One of the checks required the deselection of the hydraulic system to ensure mechanical flying control continuity and freedom of operation in the correct sense. As the instructor selected the hydraulic system off, the collective lever ‘jumped’ upwards and the aircraft lifted into the air. The instructor was unable to regain control and the helicopter struck the ground and rolled over. The cause of the abnormal collective movement could not be positively determined but a transient system malfunction could not be ruled out.

Download the report:

Westland Wasp HAS1, G-CMBE 08-25 (https://assets.publishing.service.gov.uk/media/688b4111a509761441437efb/Westland_Wasp_HAS1_G-CMBE_08-25.pdf)

Download glossary of abbreviations:

Glossary of abbreviations (https://assets.publishing.service.gov.uk/media/688b40e7a509761441437efa/Abbreviations.pdf)
Kirsop-Taylor Healthcare Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Kirsop-Taylor Healthcare Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
EXPP8220 - Guidance on other procedures: Free Zones
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.

Goods exported from free zones are not subject to the same general export procedures as other goods.

A Free Zone is a designated area where non-Union goods are treated as outside the Customs territory of the Union for the purposes of import duties.

This means that import duties (including agricultural charges) are not due provided the goods are not released for free circulation.

Import VAT and Excise duty is also suspended until the goods are removed to the UK market or used or consumed within the Free Zone.
Supporting minimising environmental impacts from unexploded ordnance clearance
Source: gov.uk (2025-01-21)

Support for marine users to minimise environmental impacts from unexploded ordnance clearance in the marine environment.

An increase in marine development is leading to the discovery of a great amount of unexploded ordnance, which need to be cleared to protect human life and infrastructure.

Low noise methods of clearance are now commercially available and cause less environmental harm that the traditional method of detonation.

This guidance should be read in conjunction with the Unexploded Ordnance Joint Position Statement (https://www.gov.uk/government/publications/marine-environment-unexploded-ordnance-clearance-joint-position-statement) and supports marine users to minimise environmental impacts when clearing unexploded ordnance within the UK marine environment, in relation to commercial marine developments.
Construction Industry Scheme: payment enquiries
Source: gov.uk (2025-06-09)

Call or write to HMRC for advice on how to make Construction Industry scheme payments.

Phone

Call HMRC for advice on how to make Construction Industry Scheme payments. Have your Accounts Office reference number with you when you call.

HMRC does not take payments on this phone line.

Telephone: xx-xxxx-xxxx

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays (https://www.gov.uk/bank-holidays).

You can also find out information in your business tax account (https://www.gov.uk/guidance/sign-in-to-your-hmrc-business-tax-account).

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

Post

Construction Industry Scheme deductions are paid through PAYE, find out more about how to pay employers’ PAYE (https://www.gov.uk/pay-paye-tax).

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).

HMRCDirectBX5 5BDUnited Kingdom

Related content

Guidance
- Pay employers’ PAYE (https://www.gov.uk/pay-paye-tax)
- If you cannot pay your tax bill on time (https://www.gov.uk/difficulties-paying-hmrc)
HMRC contacts
- Construction Industry Scheme: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/construction-industry-scheme)
- Employment status: enquiries (https://www.gov.uk/find-hmrc-contacts/employment-status-enquiries)
- Taliadau (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/welsh-language-helpline-for-debt-management)
Miss S Fairweather v Back to Back Care Ltd: 3306172/2024
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Miss S Fairweather v Back to Back Care Ltd: 3306172/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6925b57f47904590c9da2cff/Miss_S._Fairweather_v_Back_to_Back_Care_Ltd_3306172_2024_Judgment.pdf).
M Jones v We Are Fun Scientists Ltd: 8001421/2025
Source: gov.uk (2025-08-13)

Employment Tribunal decision.

Read the full decision in M Jones v We Are Fun Scientists Ltd: 8001421/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/689b03aae7be62b4f0643264/M_Jones_v_We_Are_Fun_Scientists_Ltd_-_8001421.2025_-_Judgment.pdf).
Cura Financial Services 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 Cura Financial Services 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 Cura Financial Services Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
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.
UK-Australia Illicit Finance Dialogue 2025: joint statement
Source: gov.uk (2025-12-04)

The Home Office and Australian Department of Home Affairs have reaffirmed a shared commitment to tackling illicit finance.

The third annual UK-Australia Illicit Finance Dialogue took place in London in October 2025.

The event brought together senior officials from both countries’ policy, law enforcement and intelligence agencies to strengthen collaboration and exchange best practice in our efforts to combat illicit finance.
Novo Training
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 Novo Training 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 Novo Training 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
- 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.