theodi/ndl-core-corpus huggingface dataset:
TSEM7410 - Deceased persons: administration period: conditions for informal payment procedures
Source: gov.uk (2025-10-14)


The reporting requirements for income or capital gains during the administration period of a deceased estate, depend on the type and level of the income or gains.

No income and no chargeable gains

If an estate has no chargeable income and no chargeable gains during the administration period, then there is no requirement to notify HMRC, either formally via the Trust Registration Service and Self-Assessment, or under informal payment procedures as long as there are no claims to reliefs or elections.

Tax years 2024-2025 onwards

For tax years 2024-2025 onwards, there is no need for personal representatives to report the estate’s income to HMRC where it is less than £500 for the year.

The £500 tax-free amount applies:
- for each tax year of the administration period from 2024-25, but you cannot carry over unused amounts from one year to the next
- to all types of income, except ISAs, which continue to be exempt from Income Tax or Capital Gains until the estate is closed or up to 3 years after the person’s death.
If the estate has income over £500, there is no £500 deduction, and the personal representative should report all the income.

Tax years up to 2023-24

For tax years up to 2023-2024, if the only income the estate received during the administration period was from bank account interest and the total amount received over that period was less than £500, then personal representatives do not need to report the estate to HMRC.

If during the administration period the estate has any other income or the total amount of bank account interest exceeded £500, then tax is due on all the income received; the £500 tax free amount for bank account interest should not be deducted from the income.

Reporting using informal payment procedures

Personal representatives report tax owed in the administration period by writing to HMRC (known as ‘informal arrangements’) if all the following apply:
- the estate was valued at less than £2.5 million when the person died and
- the total Income Tax and Capital Gains Tax due is less than £10,000 and
- the proceeds of assets, whether those assets are chargeable or not, they sold in any one tax year are less than £500,000.
Informal arrangements may not be accepted where any part of the payment due relates to:
- tax on payments within ITA/S946 or
- a recovery of tax overpaid under Section 30 TMA 1970, or
- the recovery of excessive tax credits under Section 252 ICTA 1988.
See TSEM7413 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem7413) for reporting under informal payment procedures and TSEM7376 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem7376) for complex estates.
Little whirlpool ramshorn snails: licence to do ditch maintenance (CL14)
Source: gov.uk (2025-06-04)

Register to use a licence to maintain drainage ditches inhabited by little whirlpool ramshorn snails and find out how to report your actions.

This licence allows you to maintain drainage ditches and other water bodies inhabited by little whirlpool ramshorn snails (also known as lesser whirlpool ramshorn snails). This licence allows you to:
- injure or kill little whirlpool ramshorn snails
- disturb them
- destroy their eggs
- damage or destroy their breeding sites or resting places
These actions may only be taken to:
- conserve wild animals
- preserve public health or safety
- prevent serious damage to livestock, foodstuffs for livestock, crops, vegetables, fruit, timber or any other property
You must use the correct management methods detailed in Annex B (available on this page) to carry out your licenced activities.

Register to use this licence

You must register with Natural England before you can use this licence. Send your completed registration form (CL14) by email or post to:

Wildlife licensing

Natural EnglandHorizon House Deanery RoadBristolBS1 5AH

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

Telephone xx-xxxx-xxxx

How to report your actions

You must report your actions taken using this licence each year, even if you’ve taken no action. Send your completed report form (LR14) to Natural England by 31 January each year using the details on the form.

Licence renewal

By returning your report form each year you’ve renewed your licence. You should check for any amendments to the terms and conditions of use on the latest published version of this licence.
Survey of disadvantaged groups on Universal Credit covering: care experience, ex-offenders, homelessness and substance dependency
Source: gov.uk (2025-10-30)

This report presents insights on four groups of Universal Credit claimants who face additional barriers accessing the labour market.

The Department for Work and Pensions commissioned this survey to provide new insights on Universal Credit claimants with one or more of the following experiences: care experience, ex-offender, homelessness and substance dependency.

These groups have lower employment rates and often experience additional barriers and disadvantage in accessing the labour market. The Get Britain Working white paper sets out an ambition of an 80% employment rate. To achieve this will involve supporting people with more complex needs into work.

Contribution to the evidence base

This research provides new understanding on the incidence of each of the four groups in the Universal Credit claimant population, their barriers and attitudes towards work, and support needs.

Research value

Findings from this research will be used by the Department for Work and Pensions to inform the design of polices and services for these groups.
EXPP8170 - Guidance on other procedures: export preference
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.

Reciprocal free trade agreements exist between the EU and a number of partner countries. They enable goods to be admitted into the importing country at less than the full rate of duty, provided certain rules of origin are met, and the correct documentation (EUR1, EUR -MED, Invoice Declaration) is properly completed.

The Department's objectives under these arrangements are not just to facilitate trade, but also to ensure that only originating goods are exported under preference from the UK. All export preference declarations are liable to subsequent verification by Customs and International (C&I).

Authentication of EUR1s can be done at the NCH or by the British Chamber of Commerce. Regular exporters to certain countries can be approved to issue preference documentation without formal presentation.

Further details on all aspects of the regime can be obtained from the EC export preference (http://home.active.hmrci/ecepmanual/) guidance (ECEP) and Notices 827 (https://www.gov.uk/government/publications/notice-827-european-community-preferences-export-procedures) and 828 (https://www.gov.uk/government/publications/notice-828-tariff-preferences-rules-of-origin-for-various-countries) on our website.
Mr K Anderson v London Borough of Redbridge and The Governing Body of Redbridge Alternative Provision: 3200672/2023 and 3200673/2023
Source: gov.uk (2025-03-06)

Employment Tribunal decision.

Read the full decision in Mr K Anderson v London Borough of Redbridge and The Governing Body of Redbridge Alternative Provision: 3200672/2023 and 3200673/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67c58fceb0bb6528ee866ce0/Mr_K_Anderson_v_London_Borough_of_Redbridge___Other_-_3200672_2023___3200673_2023_-_Judgment.pdf).
Mr J N Sarma v L O'brien: 3313456/2023
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Mr J N Sarma v L O’brien: 3313456/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/6863f77a08bf2f5376121af1/Mr_J_Nagendra_Sarma_-_v_-_Louisa_O_brien__-_3313456-2023_-_Judgment.pdf).
Miss K Roberts v The College of Matrons: 6009720/2025
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in Miss K Roberts v The College of Matrons: 6009720/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/6848309d860362efc8e787f4/Miss_Kate_Roberts_-vs-_The_College_of_Matrons_-_Judgment.pdf).
Mr P Odunwo v B & M Retail Ltd: 3305587/2024
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr P Odunwo v B & M Retail Ltd: 3305587/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/689c4e53eb300a86d83d0c93/Mr_P_Odunwo_v_B___M_Retail_Limited_-_3305587-2024_-_Judgment.pdf).
Section 29 — your rights and obligations
Source: gov.uk (2025-11-18)

Find out about your rights and obligations including providing feedback about this technical guide.

Read the HMRC Charter (https://www.gov.uk/government/publications/hmrc-charter) to find out what you can expect from us and what we expect from you.

29.1 Help us improve this guide

If you have any feedback about this guide, write to:

HMRC Alcohol Policy Team 4th Floor Trinity Bridge House 2 Dearmans Place Salford M3 5BS

You’ll need to include the full title of this technical guide. Do not include any personal or financial information like your VAT number.

If you need general help with this technical guide, or have another question contact HMRC (https://www.gov.uk/find-hmrc-contacts/excise-warehousing-excise-goods-movements-and-alcohol-duties-enquiries).

29.2 Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC (https://www.gov.uk/complain-about-hmrc).

29.3 How HMRC uses your information

Find out how HMRC uses the information (https://www.gov.uk/government/organisations/hm-revenue-customs/about/personal-information-charter) we hold about you.
Neil Greenwood
Source: gov.uk (2025-11-12)

Neil was appointed National Director, Digital and Operations in April 2025. Neil first became a civil servant on joining Ofsted in March 2000 and has worked in a number of different Ofsted teams, including policy, complaints and information management. He became Private Secretary to the Chief Inspector in 2006 before taking leadership roles in relation to communications, strategy, data, research and operations. For the last few years he has been responsible for Ofsted’s digital and technology teams and, since 2023, for the operational teams supporting all of Ofsted’s inspection and regulatory activity.

Neil was appointed National Director, Digital and Operations in April 2025. Neil first became a civil servant on joining Ofsted in March 2000 and has worked in a number of different Ofsted teams, including policy, complaints and information management. He became Private Secretary to the Chief Inspector in 2006 before taking leadership roles in relation to communications, strategy, data, research and operations. For the last few years he has been responsible for Ofsted’s digital and technology teams and, since 2023, for the operational teams supporting all of Ofsted’s inspection and regulatory activity.
A Stewart v MCE Insurance Ltd (In Creditors voluntary liquidation): 3310054/2023
Source: gov.uk (2025-10-09)

Employment Tribunal decision.

Read the full decision in A Stewart v MCE Insurance Ltd (In Creditors voluntary liquidation): 3310054/2023 - Judgment (https://assets.publishing.service.gov.uk/media/68e50cac49e17d00a56ffe9f/Amy_Stewart_v_MCE_Insurance_Ltd__In_Creditors_voluntary_liquidation__3310054.2023__Rule_22_Judgment.pdf).

Read the full decision in A Stewart v MCE Insurance Ltd (In Creditors voluntary liquidation): 3310054/2023 - Certificate of Correction (https://assets.publishing.service.gov.uk/media/68e6662449e17d00a56fff2f/Amy_Stewart_v_MCE_Insurance_Ltd__In_Creditors_voluntary_liquidation___3310054.2023__Certificate_of_Correction.pdf).

Read the full decision in A Stewart v MCE Insurance Ltd (In Creditors voluntary liquidation): 3310054/2023 - Corrected Judgment (https://assets.publishing.service.gov.uk/media/68e66667dadf7616351e4f61/Amy_Stewart_v_MCE_Insurance_Ltd__In_Creditors_voluntary_liquidation___3310054.2023__Corrected_Judgment.pdf).
NI Policing Plan Survey 2025
Source: gov.uk (2025-06-24)

Monitoring outcomes of the Policing Plan, exploring public perceptions of the Police Service of Northern Ireland in policing and engagement with the community.

Findings of a telephone survey with views from 2,500 adults in Northern Ireland. It provides statistical data on perceptions of the Police Service of Northern Ireland (PSNI), Policing and Community Safety Partnerships, the Northern Ireland Policing Board and the National Crime Agency.

This is the third survey commissioned by the Northern Ireland Policing Board and is designated as experimental statistics, within the classification of official statistics. The first Northern Ireland Policing Plan Survey was published in May 2022.
Low risk waste positions: industrial waste
Source: gov.uk (2025-05-02)

The Environment Agency has provided these low risk waste positions (LRWPs) for waste operations that it considers may be suitable for an exemption.

If the Environment Agency provides a LRWP for an activity, you can carry it out without an environmental permit for a waste operation provided that you meet all the conditions.

The Environment Agency may review its LRWPs. It may decide the activity is no longer suitable for a LRWP or that the conditions need changing. You must regularly check that the LRWP you are benefiting from is still in place.

LRWPs for industrial waste that have been withdrawn

‘Storing and using waste carbon black from tyre manufacture to make aggregate blocks: LRWP 51’ has been withdrawn as there is no information to suggest it is needed.
SPE15835 - Removals for export: Goods Departed Message (GDM)
Source: gov.uk (2025-11-24)


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

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

When the goods have been exported direct from the territory of the UK, CHIEF is notified by the port inventory system, or the loader/carrier at a non-inventory linked location, with a Goods Departed Message (GDM). If the Entry in Declarants Records (EIDR) or the Simplified Customs Declaration Process (SCDP) has been used a supplementary declaration must be submitted electronically within 14 days of the date that CHIEF was notified of the GDM (or the date of export whichever is the earlier). The GDM is official evidence of export only when goods leave the EU from the UK.

If the export declaration has been made electronically via CHIEF or using the WEB declaration option an alternative to the GDM may be held. This will be a copy of the CHIEF DEVD (option 2) screen. (This print can only be used as evidence of export when it shows a status of Entry Code 8 and an ICS Code 60 as these codes indicate that the goods have actually departed from the EK.)

In exceptional circumstances where a Goods Departed Message (GDM) has not been generated, commercial documentation may be used as primary evidence of export. However if a commercial document is used as evidence, the document must include a reference to the export declaration entry number. Commercial documents without this reference number must not be accepted, as they do not identify if the goods were correctly declared as exportation of customs warehousing goods.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
Financial support and oversight for academy trusts
Source: gov.uk (2025-06-24)

The Department for Education's approach to supporting and regulating academy trusts.

This guidance is for anyone who governs or manages an academy trust including:

academy trustees and local governing committees

academy trust leaders, including academy trust accounting officers and chief financial officers

school and academy trust business professionals (SBP) within the academy trust including staff in financial roles

governance professionals who support and advise academy trustees in their role

dioceses for schools with religious character
Extra Time Sports Bar 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 Extra Time Sports Bar 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 Extra Time Sports Bar 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.
NIO: Special Advisers' Gifts, Hospitality and Meetings, October to December 2024
Source: gov.uk (2025-03-27)

Data on gifts and hospitality received by Northern Ireland Office special advisers, and meetings they attended with senior media figures

NIO publishes quarterly details of special advisers’ meetings with senior media figures and any gifts or hospitality they received on a quarterly basis.

This data is also available on data.gov.uk. (https://www.data.gov.uk/dataset/nio-special-advisers-gifts-hospitality-and-meetings)
Mr F Nyawara v Svella Connect Ltd: 2400252/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr F Nyawara v Svella Connect Ltd: 2400252/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6908d664ef26c341988b25ef/Mr_F_Nyawara_v_Svella_Connect_Limited_-_2400252_2024_-_Judgment.pdf).
Mr J Oxley v Ministry of Defence: 6001947/2024
Source: gov.uk (2025-10-17)

Employment Tribunal decision.

Read the full decision in Mr J Oxley v Ministry of Defence: 6001947/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68f0ee1906e6515f7914c6b1/Mr_J_Oxley_-vs-_Ministry_of_Defence_-_6001947.2024_-_Judgment.pdf).
Mrs L Back v Dennis Eagle Ltd: 1307928/2023
Source: gov.uk (2025-04-07)

Employment Tribunal decision.

Read the full decision in Mrs L Back v Dennis Eagle Ltd: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67ee5194632d0f88e8248c5b/Mrs_L_Back_v_Dennis_Eagle_Ltd_-_1307928_2023_-_Strike_Out.pdf).
Funding claims and reconciliation
Source: gov.uk (2025-10-08)

Information for Department for Education funded post-16 education and skills providers on the funding claims and reconciliation process.

Funding claims guidance will help you understand how and where to complete and submit your funding claims.

The deadline to submit your final funding claim is 5pm on Friday 31 October 2025. Don’t wait until the deadline.

The deadline for your principal or delegated authority to sign your claim digitally on manage your education and skills funding (https://skillsfunding.service.gov.uk/) is 5pm on Tuesday 4 November 2025.

Providers with only a 16 to 19 allocation will find the 16 to 19 delivery section ready for the principal or delegated authority to sign off. You do not need to submit a claim.

If you have any questions, please contact your place based colleague or use our customer help centre (https://customerhelp.education.gov.uk/hc/en-gb).
Lanarkshire Tiling & Bathrooms
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 Lanarkshire Tiling & Bathrooms 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 Lanarkshire Tiling & Bathrooms 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
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.
ECSH83825 - Sanctions for non-compliance: suspension and cancellation: duration of suspension
Source: gov.uk (2025-06-06)


The duration of the suspension will be determined by the facts and circumstances of the case. The period of suspension should normally be for the period of time to enable the business to address the contraventions/risks for which the suspension was imposed and for us to be satisfied that the contraventions/risks have been satisfactorily mitigated.

Ideally, the duration should be for as short a time as reasonably practicable. If suspensions are to be in excess of six months, serious consideration should be given as to whether suspension is still appropriate; cancellation may be more appropriate if suspension needs to be for such a long period of time.

The conditions for lifting the suspension and the duration must be proportionate to the contraventions/risks they are addressing. We should make the business aware of the likelihood of further sanctions, particularly if the conditions for lifting the suspension are not met. These further sanctions may include suspending the registration again, cancellation of registration and the publishing of a censure statement.

It may be that a business’s registration is suspended at first and later cancelled, permanently removing them from the register. For example, at the end of the suspension period, if the reasons for imposing the suspension have not been remedied, the business’s registration may be cancelled.

Alternatively, a business may have its registration suspended and then reinstated once the grounds for the suspension are no longer present or have been satisfactorily addressed. If the decisionmaker is satisfied that the business has addressed the grounds for suspension before the end date, the suspension should be lifted immediately as the grounds for it remaining suspended are no longer present, regardless of the duration of the suspension originally communicated to the business.

Suspensions can be particularly effective if utilised as an immediate or prompt provisional measure, whilst a business addresses a significant breach and/or risks of money laundering,terrorist financing or proliferation financing.

For more information on cancellation and suspension of registration, see ECSH48000 (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh48000).
PM virtual meeting with the Coalition of the Willing: 4 September 2025
Source: gov.uk (2025-09-04)

The Prime Minister addressed a virtual call of the Coalition of the Willing from Glasgow this morning.

The Prime Minister addressed a virtual call of the Coalition of the Willing from Glasgow this morning.

The Prime Minister began by sharing his condolences with Portugal on behalf of the United Kingdom following the tragic crash in Lisbon last night.

Turning the situation in Ukraine, the Prime Minister said Putin could not be trusted as he continued to delay peace talks and simultaneously carry out egregious attacks on Ukraine.

That was further underlined by the indiscriminate attacks in Kyiv last week, causing significant damage to the British Council and EU delegation buildings, he added.

Discussing the latest military planning for the Coalition of the Willing, the Prime Minister emphasised that the group had an unbreakable pledge to Ukraine, with President Trump’s backing, and it was clear they now needed to go even further to apply pressure on Putin to secure a cessation of hostilities.

The Prime Minister also welcomed announcements from Coalition of the Willing partners to supply long range missiles to Ukraine to further bolster the country’s supplies.

He also thanked military planners and Chiefs of Defence for their ongoing and rapid work to ensure a force could deploy in the event of a ceasefire.

The leaders looked forward to speaking again soon.
Apprenticeship Assessment Qualification Level Guidance
Source: gov.uk (2025-12-03)

This document sets out guidance that applies to all Apprenticeship Assessments, and which will come into effect at a date to be confirmed.

This document sets out guidance that applies to all Apprenticeship Assessments, and which comes into effect at a date to be confirmed.

This guidance supports both the General Conditions of Recognition (https://www.gov.uk/guidance/ofqual-handbook) and the Apprenticeship Assessment Qualification Level Conditions and requirements.

This document constitutes guidance for the purposes of section 153 of the Apprenticeships, Skills, Children and Learning Act 2009 (the ‘2009 Act’).

An awarding organisation has a legal obligation under the 2009 Act to have regard to this guidance in relation to each apprenticeship assessment that it makes available or proposes to make available.

An awarding organisation should use the guidance to help it understand how to comply with the General Conditions of Recognition, as they apply to apprenticeship assessments, and the Apprenticeship Assessment Qualification Level Conditions and requirements.

An awarding organisation must also have regard to the Guidance to the General Conditions of Recognition, which applies to all qualifications. However, in the event of any inconsistency between that guidance and the guidance contained in this document, an awarding organisation must have regard to the guidance in this document.
Fragmented governance in Somalia: Understanding justice and security through Galkayo and Kismayo
Source: gov.uk (2025-11-20)

Examines justice and security in Somalia drawing on the PeaceRep PA-X Local database analysis.

Abstract

This brief, is based on research conducted under PeaceRep Somalia and underscores the importance of localised peace and security interventions.

This research is supported by the Peace and Conflict Resolution Evidence Platform (PeaceRep).

Citation

Majid N and others. ‘Fragmented governance in Somalia: Understanding justice and security through Galkayo and Kismayo’ (PeaceRep Policy Brief) PeaceRep: The Peace and Conflict Resolution Evidence Platform, University of Edinburgh, 2025

Links

Fragmented governance in Somalia: Understanding justice and security through Galkayo and Kismayo (https://peacerep.org/publication/fragmented-governance-in-somalia/)
Mr L Oyedele v Cabinet Office: 6012782/2024
Source: gov.uk (2025-06-23)

Employment Tribunal decision

Read the full decision in Mr L Oyedele v Cabinet Office: 6012782/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6853ec4116eefd7361e9899d/Mr_L_Oyedele_v_Cabinet_Office_6012782_2024.pdf).
Natural England designations programme for areas, sites and trails
Source: gov.uk (2025-03-26)

Find out which areas, sites and trails Natural England is considering for special protection.

This document shows the areas, sites and trails that Natural England is considering in its designations programme. Inclusion in the programme is not a commitment to designate.

The designations programme considers whether places are suitable to become:
- National Parks
- Areas of Outstanding Natural Beauty
- Sites of Special Scientific Interest (SSSI)
- Special Areas of Conservation and Special Protection Areas
- Ramsar sites
- Marine Conservation Zones
- National Nature Reserves (NNRs)
- National Trails
When the formal process begins on a case it’s taken off the designations programme list at the next planned update, for example when:
- notifying an SSSI
- declaring an NNR
- launching a formal consultation, such as a potential Special Protection Area (pSPA)
Information about cases in the formal process are available from:
- the Defra consultation hub (https://consult.defra.gov.uk/)
- the designations programme (attached to this page)
Find out more about the designations programme in Natural England’s designation strategy (http://publications.naturalengland.org.uk/publication/2647412?category=10001).

Designated areas, sites and trails are mostly privately owned. Natural England works closely with landowners and other stakeholders:
- when assessing whether a place is nationally important
- following designation to support continued high quality management
Designated places represent England’s finest landscapes and very best wildlife and geological sites on land and in the sea. They:
- provide opportunities for people to experience and enjoy some of our most spectacular and beautiful land and seascapes
- safeguard vital elements of our natural and cultural heritage
- provide people with essential services like clean water, climate regulation, beautiful places for recreation, and opportunities to learn about nature
- are parts of living and functional landscapes, continuing to adapt and change within this wider context
- form a national asset
These functions of designated places help to put Natural England’s and the government’s plans into action. These include:
- Conservation 21: Natural England’s conservation strategy for the 21st century (https://www.gov.uk/government/publications/conservation-21-natural-englands-conservation-strategy-for-the-21st-century)
- A Green Future: Government’s 25 Year Plan to Improve the Environment (https://www.gov.uk/government/publications/25-year-environment-plan)
Mr A Laverie and Others v Lloyd Fraser Primary Logistics Ltd (In Administration): 4100410/2024 and Others
Source: gov.uk (2025-01-07)

Employment Tribunal decision.

Read the full decision in Mr A Laverie and Others v Lloyd Fraser Primary Logistics Ltd (In Administration): 4100410/2024 and Others - Rule 21 (https://assets.publishing.service.gov.uk/media/677bfad38ef66f3f5ea39712/Mr_A_Laverie___others__v_Lloyd_Fraser_Primary_Logistics_Limited__In_Administration__-_4100410.2024___3_others_-_Judgment.pdf).
Mr J Beaumont v No Ordinary Designer Label Ltd (in Administration): 2221320/2024
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Mr J Beaumont v No Ordinary Designer Label Ltd (in Administration): 2221320/2024 - Judgment by Consent (https://assets.publishing.service.gov.uk/media/68d26303e65dc716bfb1dc2d/Mr_J_Beaumont_v_No_Ordinary_Designer_Label_Ltd__in_Administration__-_2221320-2024.pdf).
Mr T Jaworski v VAC Environmental services Ltd: 6008041/2024
Source: gov.uk (2025-04-03)

Employment Tribunal decision.

Read the full decision in Mr T Jaworski v VAC Environmental services Ltd: 6008041/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/67ebe7dfe9c76fa33048c5af/Mr_T_Jaworski_-_v_-_VAC_Environmental_services_Ltd___6008041-2024_-_Judgment.pdf).
DBS register of interests
Source: gov.uk (2025-11-17)

Register of interests for the board members of the Disclosure and Barring Service (DBS).

The Board Members’ Code of Conduct requires that board members must ensure that no conflict of interest arises, or could reasonably be perceived to arise, between their public duties and private interests.

You can find out more about DBS board members in the management section (https://www.gov.uk/government/organisations/disclosure-and-barring-service#management).
Changes to tax rates for property, savings and dividend income
Source: gov.uk (2025-11-26)

This technical note provides details about establishing separate tax rates for property income and increasing tax rates for savings and dividend income.

The government is creating separate tax rates for property income. From 2027 to 2028, the property basic rate will be 22%, the property higher rate will be 42%, and the property additional rate will be 47%, from April 2027.

The government is increasing the rates of income tax applicable to savings income by 2 percentage points across all bands from April 2027 and increasing the rates of Income Tax applicable to dividend income at the ordinary and the upper rate by 2 percentage points from April 2026. The dividend additional rate will remain unchanged.

Also, the government is changing Income Tax rules so that reliefs and allowances deductible at steps 2 and 3 of the Income Tax calculation will only be applied to property, savings and dividend income after they have been applied to other sources of income.
Product Recall: B&M Cream and Green Mug (2512-0106)
Source: gov.uk (2025-12-10)

Product Recall for B&M Cream and Green Mug presenting a risk of burns.

Summary

Product: B&M Cream and Green Mug

Hazard: The product presents a risk of burns as the base may crack and break when filled with hot liquid.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The product presents a risk of burns as the base may crack and break when filled with hot liquid.

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

Corrective action

The product has been recalled from end users. Owners are advised to stop using the product immediately. Owners should return the product to a B&M store to receive a full refund.

For further information, access the B&M website at the following link: https://www.bmstores.co.uk/product-recalls

Additional information

PSD notification number: 2512-0106

Notified by: Local Authority Trading Standards
MTT25010 - Calculating the effective tax rate: Covered tax balance: Calculating the covered tax balance
Source: gov.uk (2025-08-05)


The covered tax balance is the total amount of taxes to be included for members in that territory. The aggregate covered tax balance of all the members in a territory is the numerator in the effective tax rate calculation for that territory.

The covered tax balance of a member is determined by the following process:

Step 1 – Determine the qualifying current tax expense accrued by the member for that period.

The qualifying current tax expense of a member is the current tax expense for that member which relates to covered taxes (see MTT25100 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt25100)).

Step 2 – Adjust for any amounts that must be excluded from the covered tax balance (see MTT25200 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt25200))

Step 3 – Adjust for any amounts that must be reflected in the covered tax balance (see MTT25210 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt25210)).

Step 4 - Adjust for any amounts to be allocated to or from the member as a result of the special rules relating to:
- permanent establishments (see MTT41040 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt41040)).
- tax transparent entities and hybrid entities (see MTT41470 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt41470)).
- an ultimate parent that is a flow-through entity (see MTT41450 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt41450)).
- CFC regimes (MTT25500 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt25500)).
- blended CFC regimes (see MTT25510 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt25510)), and
- intra-group distributions (see MTT25220 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt25220)).
Step 5 – Remove amounts which have been taken into account more than once.

This is set out in section 174 of Finance (No.2) Act 2023.

Deferred tax adjustments

Temporary differences in MTT are dealt with by deferred tax accounting. See MTT27000+ (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt27000) for guidance on determining the total deferred tax adjustment amount, which is to be reflected in the covered tax balance.

Negative covered tax balance where there is an adjusted profit

If the covered tax balance is less than zero, and the adjusted profits for the territory for the period are zero or greater:
- the covered tax balance for the period is deemed to be nil, and
- the negative covered tax balance is carried forward to subsequent periods.
See MTT25600 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt25600)for further guidance.
Mr K Makanda v The London School of Economics and Political Science: 2201268/2022
Source: gov.uk (2025-02-13)

Employment Tribunal decision.

Read the full decision in Mr K Makanda v The London School of Economics and Political Science: 2201268/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6466233e0b72d30013344762/Mr_K_Makanda_vs__The_London_School_of_Economics_and_Political_Science.pdf).

Read the full decision in Mr K Makanda v The London School of Economics: 2201268/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67aca70588ce626360cd218d/Mr_Kinkela_Makanda_v__London_School_of_Economics_-_2201268-2022.pdf).
Mr B Thurley v Coburg Coffee Company Ltd: 6000017/2025
Source: gov.uk (2025-08-11)

Employment Tribunal decision.

Read the full decision in Mr B Thurley v Coburg Coffee Company Ltd: 6000017/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68937011303b0dad411d4ea0/Mr_B_Thurley_v_Coburg_Coffee_Company_Limited_6000017_2025_Judgment.pdf).
Mr A Waddington v Cheshire and Wirral Partnership NHS Foundation Trust: 6005963/2024
Source: gov.uk (2025-01-20)

Employment Tribunal decision.

Read the full decision in Mr A Waddington v Cheshire and Wirral Partnership NHS Foundation Trust: 6005963/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/678a80f72080f65f988bd3ae/Mr_A_Waddington_v_Cheshire_and_Wirral_Partnership_NHS_Foundation_Trust_-_6005963_2024_-_Judgment.pdf).
Trafalgar Medical Group Practice
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 Trafalgar Medical Group Practice 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 Trafalgar Medical Group Practice 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.
South Eastern Railways 2021 OLR rail services contract
Source: gov.uk (2025-02-28)

Services contract and ancillary legal documents for DfT OLR Holdings Limited and SE Trains Limited.

The direct award services contract between the Secretary of State for Transport, DfT OLR Holdings Limited and SE Trains Limited dated 16 October 2021, which ends on the expiry date of 13 October 2024.

This contract replaces the South Eastern rail agreement (https://www.gov.uk/government/publications/london-and-south-eastern-railway-limited).

These documents form part of the public register of rail passenger contracts (https://www.gov.uk/guidance/public-register-of-rail-passenger-contracts).
Annual statements of emissions
Source: gov.uk (2025-03-27)

Annual statements of emissions required under section 16 of the Climate Change Act 2008

Annual statements of emissions set out the steps taken to calculate the net UK carbon account.

The net UK carbon account is what we compare against the carbon budgets to determine whether they are being met, and must not exceed the level of the carbon budget at the end of each budgetary period.
DBT: spending over £500, December 2023
Source: gov.uk (2025-02-27)

Spending by electronic purchasing card solution (ePCS), over £500.

Department for Business and Trade (DBT) publishes details of all spending over £500 using an electronic purchasing card solution (ePCS) on a monthly basis. The ePCS has replaced the government procurement card (GPC).
Open Networks Ecosystem competition: successful projects
Source: gov.uk (2025-05-09)

Successful projects receiving up to £80 million of funding in the next phase of the UK Open Networks Research and Development (R&D) Fund.

The successful projects will advance research and development of technology, products, models, or methods with potential to benefit the adoption of open networks.

Read more about the Open Networks Ecosystem competition (https://www.gov.uk/guidance/open-networks-ecosystem-competition).