theodi/ndl-core-corpus huggingface dataset:
New rules to end Buy-Now, Pay-Later wild-west, protect millions of shoppers and drive growth
Source: gov.uk (2025-05-19)

Over 10 million people who use Buy-Now, Pay-Later (BNPL) products will gain stronger rights and clearer protections under new rules - stopping unaffordable borrowing and helping families keep more of their money.

Millions of Buy-Now, Pay-Later shoppers to gain stronger rights and clearer information – in line with other types of credit ending the ‘wild west’ of unregulated borrowing.

New rules include affordability checks to stop people racking up unaffordable debt, and faster access to refunds to protect working people as part of the Plan for Change.

Comes alongside reforms to the 50-year-old Consumer Credit Act to deliver a modern, pro-growth framework that reflects how people borrow today.

From next year, BNPL firms will need to follow consistent standards — so shoppers will know exactly what they’re signing up to when they opt to break up payments, whether they can afford it, and how to get help when things go wrong.

That means upfront checks to make sure people can repay what they borrow, fairer and faster access to refunds, and the right to complain to the Financial Ombudsman — bringing BNPL in line with other credit products.

BNPL is a useful tool when used responsibly to help people manage their finances and has grown rapidly with an extra 2 million people using the product since 2022.

The changes will boost consumer confidence while giving firms the certainty they need to innovate, grow and invest — delivering on the government’s Plan for Change to grow the economy, unlock investment, create jobs and put more money into people’s pockets.

Emma Reynolds, Economic Secretary to the Treasury, said:

Buy-Now, Pay-Later has transformed shopping for millions, but for too long has operated as a wild west - leaving consumers exposed.

These new rules will protect shoppers from debt traps and give the sector the certainty it needs to invest, grow, and create jobs through our Plan for Change.

The announcement is backed by brand new reforms to the Consumer Credit Act — which will replace a 50-year-old regime with a modern, pro-growth framework that reflects how people borrow today.

Outdated and confusing rules will be removed, with oversight shifting to the FCA’s more flexible system — cutting unnecessary burdens on business while strengthening protections for consumers.

Further information
- The government is today publishing the response to the consultation on BNPL first announced in October 2024 and has confirmed that the legislation bringing BNPL into regulation will be laid in Parliament on 19 May.
Mr R Jackson v Secretary of State for Justice and The Home Office: 3312703/2023
Source: gov.uk (2025-05-29)

Employment Tribunal decision.

Read the full decision in Mr R Jackson v Secretary of State for Justice and The Home Office: 3312703/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/682b231702662c6f8ec24437/Mr_R_Jackson_v_Secretary_of_State_for_Justice___other_3312703.2023_PPH_Judgment.pdf).
Crimean Congo Haemorrhagic fever (CCHF) contact tracing
Source: gov.uk (2025-11-27)

Information sheets for people who have had contact with people or material infected by CCHF.

Crimean-Congo haemorrhagic fever (CCHF) is a tick-borne disease that can cause serious infections in humans.

These information sheets provide guidance for people who have had various degrees of contact with people or material infected by CCHF virus.
INCHP02420 - General: calculation of duty
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.

Responsibility for calculations of revenue is with HMRC and rests with CHIEF, not the trader. Traders are required to declare amounts of revenue on entries for information only. The officer's calculations on the amounts of revenue due are used for revenue collection. Errors on entries that exceed the £10 tolerance must be queried. An error in the final calculation of the charges due in box 47 does not constitute an offence. Incorrect statements in any other box that results in an under declaration of revenue may constitute an offence and action should be considered.

Omission by an agent or importer to declare in Box 47, the liability of goods to Anti-Dumping Duty (ADD) renders the entry incorrect in a material particular and action is to be taken. If an ADD tax line is shown and there is an error in the final calculation of the charges, no offence has taken place.
Historic farm rents
Source: gov.uk (2025-01-23)

Previously published copies of estimates of average farm rents paid in England.

Previously published copies of the annual national statistics on average farm rents in England under full agricultural tenancies, farm business tenancies and seasonal agreements (those of less than 12 months) and the area of land covered by these agreements. Each publication gives the figures available at that time.

The latest publication and accompanying data sets can be found at https://www.gov.uk/government/statistics/farm-rents.

Defra statistics: Farm Business Survey

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

You can also contact us via X: https://x.com/DefraStats
PAYE draft forms: specifications for substitute forms P60
Source: gov.uk (2025-12-11)

Use this guide to design employer substitute forms P60 for tax years 2025 to 2026 and 2026 to 2027.

These specifications explain how to design P60 ‘End of Year Certificate’ substitute forms.

This guide also includes information on:
- how to adapt your substitute form P60 for a pension fund scheme
- what to do if you want to issue your substitute form P60 electronically
2 Walmgate, York, YO1 9TJ: MAN/00FF/LDC/2023/0038
Source: gov.uk (2025-07-02)

Northern Region Judge P. Barber and Tribunal Member N. Swain Sitting on 11 October 2023

Read the full decision in 2 Walmgate, York, YO1 9TJ: MAN/00FF/LDC/2023/0038 (https://assets.publishing.service.gov.uk/media/6807c8c0148a9969d2394e94/MAN00FFLDC20230038_2_Walmgate_York__Dispensation_S_20ZA.pdf)
K Harrison v Hernhill CE Primary (vc) and Kent County Council: 2306744/2020
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in K Harrison v Hernhill CE Primary (vc) and Kent County Council: 2306744/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/689dc2192e8cc8ec5b357247/K_Harrison_v_Hernhill_CE_Primary__vc__and_Kent_County_Council_2306744-2020.pdf).
RDRM74200 - Temporary repatriation facility: Scope of designation: Joint accounts
Source: gov.uk (2025-04-07)


Amounts held in in joint accounts, or jointly held property, for example artwork acquired using pre-6 April 2025 foreign income or gains, can be designated under the temporary repatriation facility (TRF).

In cases where assets or accounts are held jointly by one or more individuals that have been subject to the remittance basis and there are transfers out of that account, it is necessary to analyse the account in order to determine which transfers are taxable remittances, and to determine which account holder is liable to pay any tax due, using the most pragmatic approach that best reflects the reality of the situation (see RDRM33510 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm33510)).

A similar approach should be taken when making designations under the TRF with respect to jointly held assets or accounts. Individuals will need to analyse the account and identify the sources in the account that relate to each individual’s foreign income or gains. They can then make the relevant proportional designations in relation to their own pre-6 April 2025 foreign income and gains in their Self Assessment tax return.

For the designation to be made correctly it may be necessary to analyse any jointly owned account by putting each credit to the account into separate columns, divided between each individual, for each year.

Example

Art collector friends Fiona and Stephen arrive in the UK for the first time on 6 April 2024 and are taxed on the remittance basis for the 2024-25 tax year. They share ownership of a painting by Monet, with Fiona owning 75% and Stephen owning 25% of the value. The painting was purchased in France for £10m in 2014-15 and is displayed in Fiona’s art gallery in Paris.

On 31 March 2025 the painting is sold at auction for £20m realising a total foreign gain of £10m, split £7.5m to Fiona and £2.5m to Stephen. The funds are paid into one overseas account which is held jointly by Stephen and Fiona.

On 6 April 2025 Fiona leaves the UK with no intention of returning. Stephen on the other hand stays in the UK, and though he doesn’t want to remit his foreign gain yet, he decides to designate it under the TRF.

Fiona and Stephen’s joint account is effectively treated as two accounts split 75%:25% respectively. Of Stephen’s share of the proceeds of £5m, 50% (£2.5m) relates to the gain realised on the Monet painting with the other 50% (£2.5m) relating to the original pre-arrival capital used to purchase the painting. Stephen can therefore make a designation in respect of £2.5m of the funds in the joint account in his 2025-26 tax return.

Fiona does not want to remit her foreign gain to the UK and does not intend to return to live in the UK. As Fiona is not resident in the UK for the 2025-26 tax year, she cannot make a designation under the TRF in that year. If Fiona’s circumstances change and she does wish to make a designation, she would need to return to the UK and ensure that she is tax resident in a later tax year during the TRF period.
Flat 3 Gardnor Mansion, Church Row, London, NW3 6UR - LON/00AG/F77/2025/0104
Source: gov.uk (2025-06-09)

First-tier Tribunal – Property Chamber Decision of Mr. D Jagger MRICS and Mrs J Hawkins, Dated 20th May 2025

Read Final Decision in - Flat 3 Gardnor Mansion, Church Row, London, NW3 6UR - LON/00AG/F77/2025/0104 (https://assets.publishing.service.gov.uk/media/68384caf5150d70c85aafad4/250529_-__Extended_Reasons_Flat_3_Gardner_Mansions.pdf) Read Extended Reasons in - Flat 3 Gardnor Mansion, Church Row, London, NW3 6UR - LON/00AG/F77/2025/0104 (https://assets.publishing.service.gov.uk/media/68384caf5150d70c85aafad4/250529_-__Extended_Reasons_Flat_3_Gardner_Mansions.pdf)
Telecare National Action Plan: protecting telecare users throughout the digital phone switchover
Source: gov.uk (2025-02-11)

The Telecare National Action Plan sets out the actions that the government expects stakeholders to take to protect telecare users during the digital phone switchover.

The telecommunications industry is leading a programme of work to switch telephone networks from analogue to digital. The switchover will be complete for all providers by January 2027.

An estimated 2 million people in the UK currently use telecare services. As the digital phone switchover takes place, there is a risk that some analogue telecare devices will not perform reliably on digital networks. This has increased risks for telecare users.

This publication is the joint Telecare National Action Plan from the Department of Health and Social Care (DHSC) and the Department for Science, Innovation and Technology (DSIT). It supersedes the DHSC Telecare Stakeholder Action Plan. The plan sets out the actions that stakeholders must take to safeguard telecare users during the digital phone switchover

DHSC and DSIT have worked collaboratively with stakeholders from across the telecommunications, telecare and the adult social care sector to produce the plan.
123 Blackthorn Road, Ilford, Essex, IG1 2PZ: CAM/22UH/LSC/2023/0059
Source: gov.uk (2025-08-14)

Eastern Region [Judge Adcock-Jones & Ms Redmond MRICS]

Read the decision in full 123 Blackthorn Road, Ilford, Essex, IG1 2PZ: CAM/22UH/LSC/2023/0059 (https://assets.publishing.service.gov.uk/media/67e17cdfd8e313b503358cf5/DECISION_123_Blackthorn_Road.pdf)
Parker Review voluntary census 2025: privacy notice
Source: gov.uk (2025-10-03)

How we will process and use the personal data collected from this voluntary census, and the rights of the individuals whose data is collected.

This notice explains how we process the personal data you submit to the Parker Review voluntary census (https://www.gov.uk/government/publications/ethnic-diversity-of-uk-boards-the-parker-review), and your rights.

Privacy notices explain what we do with your data and how to contact us with any questions.
Graham Pest Control
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 Graham Pest Control 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 Graham Pest Control recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Fisheries: bilateral agreement with the Faroe Islands for North-East Atlantic mackerel in 2025
Source: gov.uk (2025-12-09)

Agreed record of the consultations held between the UK and the Faroe Islands for North-East Atlantic mackerel fishing opportunities in 2025.

This bilateral agreement is in addition to the Faroe Islands and UK’s agreement on North-East Atlantic mackerel signed on 17 June 2024 (https://www.gov.uk/government/publications/fisheries-agreed-records-of-consultations-and-distribution-reports-for-north-east-atlantic-mackerel-blue-whiting-and-herring-for-2024).

It sets conditions for a further exchange of fishing quotas for both parties for 2025, as well as additional provisions for control and enforcement.
Mr M Walker v Cloud Imperium Games Ltd: 6015281/2024
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in Mr M Walker v Cloud Imperium Games Ltd: 6015281/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/680a57b47a11df940be1aad0/Mr_M_Walker_v_Cloud_Imperium_Games_Limited_6015281_2024_.pdf).
Miss B Sarfo v T Olagbayie: 2300884/2022
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in Miss B Sarfo v T Olagbayie: 2300884/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/67adca486e6c8d18118acd25/Miss_B_Sarfo_v_Tokunbo_Olagbayie_2300844-2022_Strike_Out_Judgment.pdf).
HMRC: workforce management information
Source: gov.uk (2025-11-25)

Documents relating to workforce management information summary data for HM Revenue and Customs (HMRC) and the Valuation Office Agency (VOA).

This data covers:
- payroll staff by grade
- non-payroll staff by type
- headcount staff numbers
- full-time equivalent staff numbers
- staff costs
Notes

These figures are not official statistics. They are internal workforce management information published in the interests of transparency.

These figures have not been reconciled centrally with any National Statistics. Where differences appear between the monthly information and National Statistics, clarifying comments will be provided. The ONS quarterly public sector employment statistics provide an official headline measure for comparing the overall size of employment in central government organisations with other sectors of the economy at the relevant quarterly reference point.

Some organisations may not have information available for each month, and at this stage coverage may therefore not reach 100% for those organisations in scope. Given the wide range of organisations covered, caution should be exercised when drawing inferences from the figures.

Data on staff numbers are a snapshot of the last day in the relevant period. For example, the data for 2010 to 2011 relate to 31 March 2011, and the data for April 2011 relate to 30 April 2011.

Data on staff costs are for the whole of the relevant period. For example, the data for 2010 to 2011 cover the entire financial year, while data for April 2011 reflect the total staff cost incurred in that month.
Joshua Jacques Independent Review Action Plan
Source: gov.uk (2025-03-26)

HMI Probation Service action plan for Joshua Jacques Independent Review.

These are the independent report findings from HMI Probation for Joshua Jaqcues (https://hmiprobation.justiceinspectorates.gov.uk/document/independent-serious-further-offence-review-of-joshua-jacques/).
English Private Landlord Survey: Segmenting the business models of private landlords
Source: gov.uk (2025-12-04)

Research report on the practices, portfolios and interests of private landlords in England, and how these differ based on landlords' business models.

The 2024 English Private Landlord Survey (EPLS) is a national survey of landlords who own and/or manage privately rented properties in England. This report categorises these landlords into different business models, and compares them against each other in terms of attitudes and practices within the private rental sector.
A&W Engineering 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 A&W Engineering 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 A&W Engineering 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
We also pledge the following:

Discount to Armed Forces Community

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Sir Thomas Fremantle School: 7 October 2025
Source: gov.uk (2025-10-07)

The schools adjudicator's objection decision about Sir Thomas Fremantle School.

Decision reference: ADA4443

Type of decision: objection to admission arrangements for September 2026 – upheld

School type: free school

School phase: secondary

Local authority: Buckinghamshire

Admission authority: Sir Thomas Fremantle School
Independent Reconfiguration Panel: Register of interests
Source: gov.uk (2025-09-17)

The register of interests of members of the Independent Reconfiguration Panel (IRP).

IRP members are required to declare any private interests which may, or may be perceived to, conflict with their role and responsibilities as a member of the IRP, including any business interests and positions of authority.
Pensions schemes newsletter 175 — November 2025
Source: gov.uk (2025-11-27)

Newsletter 175, published by HMRC in November 2025 to update stakeholders on the latest news for pension schemes.

This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes. Pension schemes newsletter 175 has articles on:
- Autumn Budget 2025
- collective money purchase schemes
- defined benefits surplus payments
- Inheritance Tax on pensions
- changes to tax rates for property, savings and dividend income
- salary sacrifice reform for pensions contributions
- speculation about budget changes
- checking your pension protections and enhancements service
- reporting a transfer to a qualifying recognised overseas pension scheme (QROPS)
Immigration status checks: guidance for banks and building societies
Source: gov.uk (2025-11-04)

Guidance for banks and building societies on carrying out immigration status checks on current account holders and applicants.

This information helps banks and building societies comply with statutory requirements under section 40 and sections 40A to 40 H of the Immigration Act 2014 (http://www.legislation.gov.uk/ukpga/2014/22/enacted).

Banks and building societies must not open a current account for those in the UK illegally. They must carry out an immigration check and notify the Home Office and in some cases they will be required to close accounts.

Read our guidance on current accounts closed or refused based on immigration status (http://www.gov.uk/government/publications/current-account-closed-or-refused-based-on-immigration-status).
Give a family court notice of your attendance: Form FP301
Source: gov.uk (2025-10-06)

Authorised lawyers can use this form to give a family court notice of their attendance for a hearing. You only need to complete one form for each case.

You can read practice direction 27B (https://www.justice.gov.uk/courts/procedure-rules/family/practice_directions/pd_part_27b) before completing this form.

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.
VR Safety
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 VR Safety 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 VR Safety 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 Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
We also pledge the following:

“Support FiMT (Forces in Mind Trust) to examine the impact of future trends on Service personnel and their families as they transition out of the military over the next ten years and beyond.” - from AFC

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.
EIM70705 - Tax treatment of teachers, lecturers and tutors: other published guidance
Source: gov.uk (2025-10-23)


Association of University and College Lecturers

Notes for guidance on deductible expenses prepared by the Association of University and College Lecturers (previously the Association of Polytechnic Teachers) and the National Association of Teachers in Further and Higher Education for circulation to their members are reproduced in EIM70706 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim70706) to EIM70717 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim70717) below. The notes are intended to promote uniformity of practice and help to eliminate inadmissible deductions.

Areas should consider these notes in dealing with deductions for teachers employed in universities, colleges and institutions of further education and other teachers with similar responsibilities and conditions of service.

The introductory paragraph (see EIM70706 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim70706)) and paragraph 8 (see EIM70715 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim70715)) of these notes reflect the rules on employee travel and subsistence expenses that applied when the notes were written. At that time relief for employee travel was only available under what is now Section 337 ITEPA 2003 (travel in the performance of the duties, see EIM32350 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32350)). Since then there have been major changes, such as
- tax relief for travel for necessary attendance at a temporary workplace (see EIM32000 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32000))
- the mileage allowance payments legislation (see EIM31200 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31200)) and
- the replacement of ICTA 1988 by ITEPA 2003.
HMRC has also changed its view regarding the nature of the expenses which can be taken into account in calculating a deduction for "use of home" (see EIM32815 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32815)).

Therefore the notes are no longer accurate in all circumstances and should be used with care.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

As regards capital allowances, see EIM70790 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim70790).

The final paragraph of the notes contains a statement that explains the effect of them and the circumstances in which they came to be written. The notes should be read and used in the light of this statement.

“The notes on income tax allowances contained in this leaflet have been drawn up in consultation with senior Inland Revenue officials. Although the notes are a reasonable guide to the allowances which can be claimed, they have no binding force and decisions on individual claims will depend on all the facts and circumstances. These notes supersede any previous notes issued by AUCL/NATFHE on this subject.”
Conflict, Stability and Security Fund: annual review summaries for the Western Balkans 2022 to 2023
Source: gov.uk (2025-01-30)

This page provides 2022 to 2023 annual review summaries for the Conflict, Stability and Security Fund (CSSF) programmes in the Western Balkans.

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

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

contextual factors such as changes to the political environment

the outputs and outcomes during the year

Lessons learned are also identified.

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

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

to protect national security

for the safety and security of beneficiaries, partners and partner governments
Steven Boyd MBE
Source: gov.uk (2025-04-02)

Steven Boyd was Chief Executive of the Government Property Agency from 2019 to 2023. Prior to the GPA, Steven was HMRC’s Estates Director delivering 13 major office buildings, planning the successful drawdown of a nationwide PFI, and shrinking the size of the estate by two thirds. Steven also served in the British Army including leading its in-house engineering design and project management consultancy, and as its Director of Infrastructure.

Steven Boyd was Chief Executive of the Government Property Agency from 2019 to 2023.

Prior to the GPA, Steven was HMRC’s Estates Director delivering 13 major office buildings, planning the successful drawdown of a nationwide PFI, and shrinking the size of the estate by two thirds.

Steven also served in the British Army including leading its in-house engineering design and project management consultancy, and as its Director of Infrastructure.
Tax Support for Entrepreneurs: Call for Evidence
Source: gov.uk (2025-12-04)

This Call for Evidence will gather views and evidence on tax policy support for investment in high-growth UK companies

Entrepreneurs are vital to the growth mission, and the government is focussed on making the UK the most attractive place in the world for founders to start and scale their businesses to success.

The UK has notable strengths for founding and growing companies, including a robust start-up system, and a number of effective tax incentives for high-growth UK firms. However, the UK also faces a particular short-fall in domestic scale-up capital. This is creating an ‘incubator’ economy, where some of our most innovative ideas, companies and founders feel compelled to move abroad.

This Call for Evidence seeks views on the effectiveness of existing tax incentives, and the wider tax system, for business founders and scaling firms, and how the UK can better support these companies to start, scale and stay in the UK. The government will consider responses when developing further potential reforms to tax support for entrepreneurs.

The Call for Evidence will close on 28 February.
Ms G Fairhurst v Barts Health NHS Trust: 3201302/2024
Source: gov.uk (2025-07-04)

Employment Tribunal decision.

Read the full decision in Ms G Fairhurst v Barts Health NHS Trust: 3201302/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6863d6d1354985706f111b97/Ms_G_Fairhurst_v_Barts_Health_NHS_Trust_-_3201302_2024_-_Judgment.pdf).
MTT61020 - Charging mechanisms: The charge: Chargeable persons
Source: gov.uk (2025-08-05)


A person is chargeable to MTT for a period if:
- they are a member of a qualifying multinational group for that period,
- they are a body corporate or a partnership, and
- they are located in the UK.
In some cases, persons may be chargeable to MTT in respect of a member.

Under the primary charging mechanism, only responsible members will be charged amounts of MTT (although other persons may be charged amounts in respect of a responsible member). Under the Undertaxed Profits Rule (UTPR), any member of the group may be charged an amount of MTT.

This is set out in section 122 of Finance (No.2) Act 2023.

See MTT61030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt61030) for guidance on identifying the responsible members, and see MTT62110 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt62110)for guidance on chargeability under UTPR.

Domestic Top-up Tax

Guidance on these pages is not applicable for Domestic Top-up Tax. For guidance on DTT chargeability, see MTT65020. (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt65020)

Member is neither a body corporate nor a partnership

Another person may be chargeable to tax in respect of a member if the member is:
- neither a body corporate nor a partnership, and
- located in the UK.
A person will be chargeable in respect of such a member if the profits of that member would be the profits of that person for the purpose of income tax or corporation tax, assuming that:
- the responsible member had profits that were chargeable to income tax or corporation tax, and
- that person was resident in the UK for the purposes of that tax.
Where more than one person is chargeable in respect of the same member, these persons are jointly and severally liable.

Group payment notice

If a chargeable person fails to pay their MTT liability, HMRC may issue a notice to another to make it liable for the amount. See MTT54200+ (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt54200) for more information on group payment notices.
Laos: legal and prison systems
Source: gov.uk (2025-05-28)

Information on legal and detention systems, in Laos, for British nationals abroad.

This guidance provides details on:
- What you can expect when you are arrested
- Prison conditions
- Judicial processes
This information is not meant to be definitive and is not a substitute for independent legal advice. Neither His Majesty’s Government nor its staff take any responsibility for the accuracy of the information, nor accept liability for any loss, costs, damage, or expense that you might suffer as a result of relying on the information. The information contained in this guide is general and factual. You should contact local lawyers for independent legal advice (https://find-a-professional-service-abroad.service.csd.fcdo.gov.uk/find/lawyers)
Mr S Ahmed v London Borough of Waltham Forest: 6015345/2024
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Mr S Ahmed v London Borough of Waltham Forest: 6015345/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67e2788c4fed20c7f559f553/Mr_S_Ahmed_v_London_Borough_of_Waltham_Forest_-_6015345_2024_-_Judgment.pdf).

Read the full decision in Mr S Ahmed v London Borough of Waltham Forest: 6015345/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/6866450918fa24320d28946e/Mr_S_Ahmed_v_London_Borough_of_Waltham_Forest_-_Reconsideration_Judgment.pdf).
RITCHIES H.G.V. TRAINING CENTRE 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 RITCHIES H.G.V. TRAINING CENTRE 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 RITCHIES H.G.V. TRAINING CENTRE 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
- 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.
Maintained schools: governance guide
Source: gov.uk (2025-11-19)

Guidance on the strategic leadership and governance of local-authority-maintained schools.

This non-statutory guidance is a reference document for those involved in local-authority-maintained school governance. It brings together essential information from a range of sources on the governing body’s roles and legal responsibilities.

This guidance changed format on 19 November 2025. No updates were made to the content.

If you have created a PDF or printed copy, check you have got the following updates made on 25 June 2025.

In 7.3 ‘Funding and finances’ – updated the status of the teachers’ pay additional grant, teachers’ pension employer contribution grant, core schools budget grant, National Insurance contributions grant and the chair’s sign-off of the digital reporting form.

In 7.8.2 ‘Pupil Mental Health and Wellbeing’ – added a section on nutrition.

In 7.8.3 ‘Supporting pupils in school with medical conditions’ – added new guidance including information on the governing bodies’ responsibilities.

In 7.13.3 ‘Complaints to Ofsted’ updated to include qualifying complaints.
Dr Bryony Mathew
Source: gov.uk (2025-09-04)

Bryony Mathew was appointed Her Majesty’s Ambassador to Iceland in August 2021. She joined HM Diplomatic Service in 2005, and has served in London, Bangalore, Beijing and Phnom Penh. Prior to joining the service, Bryony studied Experimental Psychology at University College, Oxford, she gained a Master’s Degree in Biological Anthropology from the University of Durham and a PhD in Neuroscience from University College, London. Curriculum Vitae Dates Role 2020 FCO, Deputy Director Operations, COVID-19 Taskforce 2019 to 2020 FCO, Head of Resourcing Strategy, Human Resources Directorate 2019 FCO, Head of Section, Greece and Cyprus, Europe Directorate 2016 to 2018 FCO, Deputy Commissioner of the British Indian Ocean Territory (BIOT) and Head of Policy Section 2013 to 2016 Phnom Penh, Deputy Head of Mission and HM Consul 2009 to 2013 Beijing, Second Secretary, Climate Change and Energy 2008 Bangalore, Head of Science and Innovation, British Trade Office 2006 to 2008 FCO, Desk Officer for EU-Africa, Africa Directorate 2005 to 2006 FCO, Desk Officer, Public Diplomacy 2005 Joined FCO Social media links Follow Bryony Mathew on X .

Bryony Mathew was appointed Her Majesty’s Ambassador to Iceland in August 2021. She joined HM Diplomatic Service in 2005, and has served in London, Bangalore, Beijing and Phnom Penh.

Prior to joining the service, Bryony studied Experimental Psychology at University College, Oxford, she gained a Master’s Degree in Biological Anthropology from the University of Durham and a PhD in Neuroscience from University College, London.

Curriculum Vitae

Social media links

Follow Bryony Mathew on X (https://twitter.com/bryonymathew).
E.A.K. GROUP LTD v THE FINANCIAL CONDUCT AUTHORITY
Source: gov.uk (2025-03-17)

Upper Tribunal Tax and Chancery decision of JUDGE MARK BALDWIN on 10 March 2025

Read full decision E.A.K Group Ltd v The Financial Conduct Authority (https://assets.publishing.service.gov.uk/media/67d7f9ced29c27fe69fe92df/EAK_v_FCA_Final_Decision_xx-xxxx-xxxx_.pdf)

FINANCIAL SERVICES – decision by the Authority not to authorise the Applicant to carry out regulated activities on the basis that the Applicant would not satisfy and continue to satisfy the threshold conditions for authorisation as required by section 55B(3) of the Financial Services and Markets Act 2000 – whether the decision one which was reasonably open to the Authority – yes – reference dismissed
Lessons for Prevent
Source: gov.uk (2025-11-03)

Lord Anderson shares lessons for the programme following the murder of Sir David Amess by Ali Harbi Ali and the attack in Southport by Axel Muganwa Rudakubana.

Lord Anderson was asked by the Home Secretary to:
- examine the interactions of both attackers with Prevent
- review the measures already taken to address the failings that their cases exposed
- suggest any further improvements or reforms
We are aware that one of these publications may have accessibility issues. We are working on an accessible version.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).