theodi/ndl-core-corpus huggingface dataset:
Wessex Lifting 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 Wessex Lifting 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 Wessex Lifting 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:

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.
Home Office retention and disposal standards
Source: gov.uk (2025-11-17)

Outlines the Home Office standards for keeping and disposing of corporate information.

Outlines how long Home Office units keep corporate information held by the department.

The standards apply to all media of records, including (but not restricted to) paper, digital, audio and video tapes, films, DVDs and CD ROMs.
Mr R Jackson v Secretary of State for Justice: 3312625/2022
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr R Jackson v Secretary of State for Justice: 3312625/2022 - Dismissal (https://assets.publishing.service.gov.uk/media/689c6f8c87bf475940723f00/Mr_R_JACKSON_v_Secretary_of_State_for_Justice_-_3312625-2022_-_Judgment.pdf).
Forecasts for the UK economy: April 2025
Source: gov.uk (2025-04-16)

A comparison of independent forecasts for the UK economy in April 2025.

Forecasts for the UK economy is a monthly comparison of independent forecasts.

Please note that this is a summary of published material reflecting the views of the forecasting organisations themselves and does not in any way provide new information on the Treasury’s own views. It contains only a selection of forecasters, which is subject to review.

No significance should be attached to the inclusion or exclusion of any particular forecasting organisation. HM Treasury accepts no responsibility for the accuracy of material published in this comparison.

This month’s edition of the forecast comparison contains short-term forecasts for 2025 and 2026.
John Pye Auctions
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 John Pye Auctions 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 John Pye Auctions 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
- 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.
Ms V Butcher v Hozah Parking Ltd: 2303433/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Ms V Butcher v Hozah Parking Ltd: 2303433/2024 - Withdrawal (https://assets.publishing.service.gov.uk/media/6915bb61493305b49ce6e73a/Ms_V_Butcher_v_Hozah_Parking_Limited_2303433-2024.pdf).
Pre-release access list: quarterly HCAI statistical release
Source: gov.uk (2025-07-10)

List of those receiving pre-release access to the quarterly UK Health Security Agency mandatory healthcare associated infections (HCAI) statistical release.

To ensure that appropriate individuals are able to respond to questions arising from information in our official statistics releases, we give them access to documents 24 hours before publication on GOV.UK. In doing this we follow the rules and principles set out in the Pre-release Access to Official Statistics Order 2008 (http://www.legislation.gov.uk/uksi/2008/2998/contents/made).

For more information, see our policy on pre-release access (https://www.gov.uk/government/publications/ukhsa-official-statistics-compliance-documents/pre-release-access-policy).

The lists on this page show the individuals who have been given pre-release access to UKHSA quarterly healthcare-associated infections (HCAI) statistics (https://www.gov.uk/government/collections/healthcare-associated-infections-hcai-statistics#hcai-quarterly-reports).

As the lists are not updated at regular intervals but only when a change has been made, each list will likely cover a different period from the one before.
Mr M Clapham v Aberdeenshire Council: 8000794/2025
Source: gov.uk (2025-09-03)

Employment Tribunal decision.

Read the full decision in Mr M Clapham v Aberdeenshire Council: 8000794/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/68b710d6b0a373a01819fd4f/8000794.2025_Mr_M_Clapham_v._Aberdeenshire_Council_Strike_Out.pdf).
VDIM5030 - Calculation of interest: The reckonable date
Source: gov.uk (2025-02-26)


This guidance deals with interest matters in respect of prescribed accounting periods starting on or before 31 December 2022. Interest matters with effect from 01 January 2023 are dealt with under Finance Act 2009.

Please see Compliance Handbook page CH140000 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch140000) onwards to find the new interest rules guidance.

This is the start date for the interest calculation and is defined in section 74 (5) of the VAT Act 1994, see VDIM2030 (https://www.gov.uk/hmrc-internal-manuals/vat-default-interest/vdim2030).

The start date of interest depends on the type of return involved for the period in question.
- Payment returns - the due date for the period plus one day
- Repayment returns - the repayment authority date plus 7 days (this date is available from the “Live Period Details” screen on VISION). If an assessment converts a repayment return to a payment return then the reckonable date will change. The part of the assessment equivalent to the repayment return amount will still be included from the repayment authority date plus 7 days, but the balance will be included from the due date for the period plus one day. However the Interest Calculation Record will still show the return as a repayment return.
- Period more than 3 years old - if the period in error is more than 3 years prior to the calculation date on the tax assessment a 3 year limit is applied, see VDIM2040 (https://www.gov.uk/hmrc-internal-manuals/vat-default-interest/vdim2040). This means that although the reckonable date may be earlier, the line of the assessment will not be included within the interest calculation from any earlier than 3 years prior to the calculation date of that assessment.
For example an Officer’s Assessment made on 11 October 2009 covering 15 years with quarterly periods up to 06/09 would carry interest on the full amount (if commercial restitution applies) as follows:
- all accounting periods over 3 years old - from 11/10/06 to 10/10/09
- all accounting periods up to 3 years old - from due date plus one day
Retired Systems

For information about retired VAT systems, go to VDIM1040 (https://www.gov.uk/hmrc-internal-manuals/vat-default-interest/vdim1040)
HM Land Registry estimated completion timeframes
Source: gov.uk (2025-11-07)

Completion timeframes for HM Land Registry applications.

The estimated completion date is our current estimate of when 90% of cases of this type are completed. This is provided due to customers wanting to know when their applications are likely to be done (specifically requesting a ‘worst case’ estimate). However, customer experience can vary as reflected by the timeframes below. For operational reasons we may process the application sooner.

Timeframes

Last updated: 6 November 2025

Changes to existing registered titles

Routine ownership (for example, buying a property), mortgage and other changes to existing registered titles

Your application will be completed within:

Standard changes to existing registered titles

Your application will be completed within:

Complex changes to existing registered titles

Your application will be completed within:

Note: these processing times exclude automated updates to existing registers, most of which are completed immediately. Examples of these include electronic discharge of mortgages and applications to register electronic restrictions

Registering purchases of plots on new developments

Your application will be completed within:

Registering purchases of part of a registered property that is not a new development

Your application will be completed within:

Registering a property for the first time

Your application will be completed within:

Request an expedite

If you need us to process an application sooner, please request that we expedite (https://www.gov.uk/guidance/request-an-expedite) (fast track) it.

You can apply to expedite if the delay would:
- cause legal, financial or personal problems not related to a land transaction
- put a property transaction at risk, such as a refinancing deal or development
If there is no urgency and the estimated completion date has passed, please rest assured your legal rights regarding the property are protected in the Land Register the moment we receive the application, not from the day it is registered. We will contact you as soon as there is an update.
Mrs R Rueda Criado v Byron Hamburgers Ltd (in Administration) and Secretary of State For Business, Energy And Industrial Strategy: 2305049/2020
Source: gov.uk (2025-12-05)

Employment Tribunal decision.

Read the full decision in Mrs R Rueda Criado v Byron Hamburgers Ltd (in Administration) and Secretary of State For Business, Energy And Industrial Strategy: 2305049/2020 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/63b82a00d3bf7f2630c55978/Mrs_R_Rueda_Criado_v_Byron_Hamburgers_Ltd_in_Administration_2305049-2020_Judgment__Criado__12.10.22_.pdf).

Read the full decision in Mrs R Rueda Criado v Byron Hamburgers Ltd (in Administration) and Secretary of State For Business, Energy And Industrial Strategy: 2305049/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/6931a663375aee4a15ee8c20/Mrs_R_Rueda_Criado_v_1._Byron_Hamburgers_Limited__In_Administration__2._Secretary_of_State_for_Business__Energy_and_Industrial_Strategy_2305049-2020_-_Strike_Out_Judgment.pdf).
Flats 1 :  & 2, 106 Coltman Street, Hull HU3 2SF : MAN/00FA/LUS/2023/0001
Source: gov.uk (2025-06-19)

Northern Region Judge Going and Tribunal Member Mr James sitting on 12 December 2024

Read the full decision in Flats 1 : & 2, 106 Coltman Street, Hull HU3 2SF : MAN/00FA/LUS/2023/0001 (https://assets.publishing.service.gov.uk/media/684469e80392ed9b784c0162/Flats_1___2__106_Coltman_Street__Hull.pdf)
HMRC Annual Perceptions Research 2023
Source: gov.uk (2025-05-28)

This report describes the main findings from HMRC's annual perceptions research.

HM Revenue and Customs (HMRC) uses the results of the Annual Perceptions Tracker research to inform HMRC’s communications approach and to inform internal stakeholders working on a number of delivery programmes, by understanding where the public thinks the department is performing well and in what areas it still has work to do.

The report examines the general public’s:
- understanding of HMRC’s role
- perception of reputational factors such as trust and good customer experience
New urban fighting facility supports operational readiness
Source: gov.uk (2025-09-09)

A brand-new urban fighting skills facility has recently opened at Rollestone Camp on Salisbury Pain.

Set to improve the training experience for troops, the Skills House, which is one of two facilities that have been delivered across the Ministry of Defence (MOD) defence training estate, is a large building with briefing spaces and a training space with moveable walls, which can be arranged to replicate many different interior urban spaces. The other facility is located at Whinny Hill in Catterick.

The two new Skills Houses, which will help soldiers hone their close combat skills in realistic scenarios, form part of the British Army’s c£17m investment in immersive urban training facilities across the MOD estate.

The newly completed training complex was delivered by the Defence Infrastructure Organisation (DIO) on behalf of the British Army, together with industry partner Landmarc, Veteran-owned business 4GD and Knights Brown Construction. It includes smoke, sound, and lighting effects which aid in post-training analysis.

Post training analysis room at the new facility. Copyright Landmarc 2025

Talking about the new Skills House, DIO’s Colonel Richard Gibb, Deputy Head UK Defence Training Estate, said:

We are delighted to see this project come to fruition.

DIO supports our Armed Forces by providing what they need to live, work and train. Current operational requirements identified that there was a need for further investment and development in the urban training infrastructure.

This Skills House is a significant milestone in evolving the British Army’s urban warfare capability. It offers a safe and highly realistic space to better prepare military personnel for operations around the world.

Andy Green, Senior Project Manager from Landmarc, said:

I’m proud to have been involved in this project from concept through to delivery. As a former member of the Armed Forces, I would have really appreciated training in a facility like this.

While there were challenges along the way, we gained valuable lessons learned that have already benefitted other projects across the Defence Training Estate. The pragmatic and collaborative approach taken by all stakeholders made this a really positive experience. I believe the design not only meets current training needs but also allows for future adaptability.

Lt Col Gord Robinson (RANGERS), SO1 Optimisation, Land Warfare Centre commented:

These state-of-the-art facilities have been extremely well received by the soldiers who have used them. These modern facilities offer a realistic space to better prepare soldiers for operations around the world. It is an enhancement to the Defence Training Estate which fully enables the achievement of platoon level urban training objectives in a controlled realistic urban environment.
UK REACH restriction for lead in ammunition, 27 June 2025
Source: gov.uk (2025-07-10)

Decision on a restriction proposal for lead in ammunition under UK REACH, including a draft amendment.

Decision on a restriction proposal for lead in ammunition under UK REACH.

Restricted uses

Use of lead bullets and shot for live quarry and target shooting. This restriction comes with specific derogations and exemptions.

Date of decision

27 June 2025

Draft amendment

The draft amendment has been produced in accordance with the provisions of the UK REACH Regulations, regarding Annex 17 of UK REACH Regulation (EC) No 1907/2006 of the European Parliament and of the Council (https://www.legislation.gov.uk/eur/2006/1907/annex/XVII).
Matt Cannell
Source: gov.uk (2025-09-09)

Matt Cannell has been British Deputy High Commissioner to Pakistan since November 2024. Prior to taking up his current position he was British Deputy High Commissioner and Development Director (2021 to 2024) to Bangladesh. Matt joined the UK Government’s Foreign Commonwealth and Development Office in 2005 and has also worked for the Department for International Development (DfID) and Cabinet Office. Matt has held a number of roles in Headquarters. He was Portfolio Director, Transformation, leading work to create the FCDO following the merger (DfID) and Foreign and Commonwealth Office (FCO) in 2020.  He also worked in the FCO’s Strategy Directorate as a Deputy Director. Over half of his career with the UK government has been spent overseas. From 2014 to 2017, he was the Foreign Secretary’s Special Representative for Sudan and South Sudan. He served in Afghanistan from 2011 to 2014 and from 2005 to 2009 represented the UK at the UK Mission to the United Nations in New York. Social media links follow Matt Cannell on X

Matt Cannell has been British Deputy High Commissioner to Pakistan since November 2024. Prior to taking up his current position he was British Deputy High Commissioner and Development Director (2021 to 2024) to Bangladesh.

Matt joined the UK Government’s Foreign Commonwealth and Development Office in 2005 and has also worked for the Department for International Development (DfID) and Cabinet Office.

Matt has held a number of roles in Headquarters. He was Portfolio Director, Transformation, leading work to create the FCDO following the merger (DfID) and Foreign and Commonwealth Office (FCO) in 2020. He also worked in the FCO’s Strategy Directorate as a Deputy Director.

Over half of his career with the UK government has been spent overseas. From 2014 to 2017, he was the Foreign Secretary’s Special Representative for Sudan and South Sudan. He served in Afghanistan from 2011 to 2014 and from 2005 to 2009 represented the UK at the UK Mission to the United Nations in New York.

Social media links
- follow Matt Cannell on X (https://twitter.com/mattjcannell)
Mr S Railley v Dream Properties (Cambs) Ltd (in compulsory liquidation): 3302673/2023
Source: gov.uk (2025-01-15)

Employment Tribunal decision.

Read the full decision in Mr S Railley v Dream Properties (Cambs) Ltd (in compulsory liquidation): 3302673/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67868f9a3a9388161c5d23b9/Mr_S_Railley_v_Dream_Properties__Cambs__Ltd__in_compulsory_liquidation__3302673-2023_judgment_and_reasons.pdf).
EXPP6260 - General examination: export offence action: warning and compounding procedures
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.

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

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

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
39 Firbank Road, Dwlish, Devon, EX7 0NW: CHI/18UH/MNR/2023/0216
Source: gov.uk (2025-05-06)

Southern Region, Mr I Perry BSc FRICS, Miss C Barton BSc MRICS and Mr M Woodrow MRICS on 3 November 2023

Read the full decision in EX7 0NW_CHI/18UH/MNR/2023/0216_decision (https://assets.publishing.service.gov.uk/media/67ffad674f66a92e28546790/39_Firbank_Road__Decision__Amended_28_December_2023_.pdf) Read the full reasons in EX7 0NW_CHI/18UH/MNR/2023/0216_reasons (https://assets.publishing.service.gov.uk/media/67ffad94ed87b816085467ac/39_Firbank_Road__Reasons.pdf)
General guarantee accounts: enquiries
Source: gov.uk (2025-05-14)

Call or write to HMRC if you need help with paying disputed amounts of import duties or VAT, finding out if you can get a general guarantee account or checking your guarantor is approved by HMRC.

Phone

Call HMRC for help with general guarantee account enquiries including:
- getting an application pack to apply for a general guarantee account
- checking if your guarantor is approved by HMRC
Telephone: xx-xxxx-xxxx

Fax: xx-xxxx-xxxx

Opening times: Monday to Friday, 9am to 5pm.

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

Post

Write to HMRC for help with general guarantee account enquiries.

HM Revenue and Customs — National Temporary Imports Section (NTIS)3 New BaileyNew Bailey StreetSalfordM3 5FSUnited Kingdom

Related content

Guidance
- Check if you need a customs guarantee (https://www.gov.uk/guidance/import-and-export-customs-comprehensive-guarantees-ccgs)
- Get an individual guarantee to cover customs debts (https://www.gov.uk/guidance/get-an-individual-guarantee-to-cover-customs-debts)
- Apply for a general guarantee account and pay disputed amounts (https://www.gov.uk/guidance/apply-for-a-general-guarantee-account-and-pay-disputed-amounts)
KBA IT Recruitment 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 KBA IT Recruitment 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 KBA IT Recruitment 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
- Armed Forces Day
We also pledge the following:

-Advertising vacancies through the career transitions partnership and the recovery career service -Publicising our covenant on our website and displaying the covenant logo

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.
RDRM32380 - Remittance basis: accessing the remittance basis: remittance basis charge - nomination of foreign income and gains: completing the SA return - how is this done in practice?
Source: gov.uk (2025-04-07)


From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

SA109 ‘Residence, remittance basis etc’ is the supplementary page to the SA100 main tax return for remittance basis users to complete under Self Assessment.

There is a box to claim the remittance basis on the SA109 and two boxes where the ‘amount of nominated income’ and the ‘amount of nominated capital gains’ must be entered. The amount nominated can be either income or gains or a combination of the two. The source(s) of the amount nominated is the individual’s personal choice.

When either or both of these boxes are completed the SA109 notes say that details of the nominations are to be shown in the ‘Any other information’ box.

The required information is:
- the precise amounts of income and gains that have been nominated, (this should include the country of origin and the type and source of the income)
- the computation of the gain (if applicable)
- the exchange rates used (see RDRM31190 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm31190))
- the calculation of the tax due in relation to the nominated income and gains.
Also, if there have been deductions for expenses or losses from either foreign income or foreign gains in arriving at the final taxable amount, full details of the amounts and nature of those expenses or losses must also be provided.

All of this information is required to validate the nomination or nominations that have been made.

Also refer to RDRM32400 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm32400): Payments on account nominations involving chargeable gains
Youth Justice Board Annual Report and Accounts, 2024 to 2025
Source: gov.uk (2025-10-15)

A review of the Youth Justice Board’s work over the year, with performance data and financial information.

The Youth Justice Board for England and Wales (YJB) has oversight of the entire youth justice system and collects and analyses a range of data and intelligence, including:

the number of children entering the criminal justice system for the first time

the number of children reoffending

the use of custody

This report also includes an update on the role of the organisation, the work we have delivered and our annual accounts.
UK-Japan cooperation on fusion energy: memorandum of cooperation
Source: gov.uk (2025-06-19)

The United Kingdom and Japan have signed a memorandum of cooperation (MoC) on fusion energy.

The United Kingdom and Japan have confirmed a new partnership on fusion energy, signing a memorandum of cooperation (MoC) between the UK Department for Energy Security and Net Zero (DESNZ) and Japanese Ministry of Education, Culture, Sports, Science and Technology.
FY5 4QD, Fortis IBA Limited: environmental permit application advertisement - EPR/RP3723LG/A001
Source: gov.uk (2025-01-08)

View the application submitted by Fortis IBA Limited for Hillhouse IBA Facility, Preston.

The Environment Agency consults the public on certain applications for:

waste and mining waste operations

installations

water discharge and groundwater activities

medium combustion plant and specified generators

The arrangements are explained in their Public Participation Statement (https://www.gov.uk/government/publications/environmental-permits-when-and-how-we-consult)

These notices explain:

what the application is about

when you need to comment by

The Environment Agency will decide:

whether to grant or refuse the application

what conditions to include in the permit (if granted)
AB v Grafters Group Ltd (T/a CSI Catering Services International): 1600111/2022
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in AB v Grafters Group Ltd (T/a CSI Catering Services International): 1600111/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/64940dab9e7a8b000c932985/AB_-V-_Grafters_Group_Limited__T_A_CSI_Catering_Services_International_1600111.2022_-_Reserved_Judgment.pdf).

Read the full decision in AB v Grafters Group Ltd (T/a CSI Catering Services International): 1600111/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/65323abbe839fd001486721c/AB_-V-__Grafters_Group_Limited__T-A_CSI_Catering_Services_International__1600111.2022_-_Judgment.pdf).

Read the full decision in AB v Grafters Group Ltd (T/a CSI Catering Services International): 1600111/2022 - Judgment (https://assets.publishing.service.gov.uk/media/69271821ce50d215cae9603c/1600111.2022_AB_v_Grafters_Group_Limited__t_a_Catering_Services_International__Judgment_ANONYMISED.pdf).
Miss R Mullis v All About Beauty & Aesthetics Ltd: 6003763/2024
Source: gov.uk (2025-10-08)

Employment Tribunal decision.

Read the full decision in Miss R Mullis v All About Beauty & Aesthetics Ltd: 6003763/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68e515048c1db6022d0ca1ce/Miss_R_Mullis_-vs-_All_about_beauty___aesthetics_ltd_-_6003763.2024_-_Judgment.pdf).
Environmental Improvement Plan 2025
Source: gov.uk (2025-12-01)

A cross-government plan to restore nature, improve environmental quality and security, build a circular economy, and make nature easier for everyone to access.

The Environmental Improvement Plan is the cross-government plan to improve the natural environment and everyone’s enjoyment of it. The plan sets out our 10 goals to restore nature and how they will be delivered by government, and through collaboration with our delivery partners - including landowners, farmers, businesses, communities and individuals.
BLM12025 - Lease accounting: operating lease accounting: operating lease incentives
Source: gov.uk (2025-08-28)


This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm50000) chapter.

This section is applicable to entities applying FRS 102 pre 2024 amendments or FRS 105, and for lessors only under IFRS 16 and FRS 102 (2024 amendments).

See BLM17000 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm17000) for lessee accounting under the on-balance sheet model under IFRS 16 and FRS 102 (2024 amendments).

When negotiating a new or renewed operating lease a lessor may provide incentives for the lessee to enter into the agreement such as an up-front cash payment, the reimbursement of costs associated with a pre-existing lease commitment of the lessee, relocation costs, leasehold improvements or even a rent-free period.

FRS 102 (pre 2024 amendments) provides guidance on how to account for incentives under UK GAAP as follows:

The lessor shall recognise the aggregate cost of lease incentives as a reduction to the income recognised over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor’s benefit from the leased asset is diminished (FRS102 (pre 2024 amendments) 20.25A).

The lessee shall recognise the aggregate benefit of lease incentives as a reduction to the expense recognised over the lease term, on a straight-line basis unless another systematic basis is representative of the time pattern of the lessee’s benefit from use of the leased asset (FRS102 (pre 2024 amendments) 20.15A).

The same requirements apply under FRS 105 for lessees and lessors, and under FRS 102 (2024 amendments) and IFRS 16 for lessors only.

Covid-19 Rent Concessions

In October 2020 the FRC issued temporary amendments to FRS 102 and FRS 105 in respect of COVID-19-related rent concessions. These amendments were to address concerns about how the relevant requirements of FRS 102 and FRS 105 should be applied to temporary rent concessions granted in response to the COVID-19 pandemic. The amendments required entities to recognise changes in operating lease payments occurring as a direct consequence of the COVID-19 pandemic, and meet specified conditions, on a systematic basis over the periods that the change in lease payments was intended to compensate. The amendments were extended in June 2021 and expired in June 2022.

The paragraphs relating to Covid-19 related rent concessions were deleted on publication of the 2024 amendments.

Please contact an Advisory Accountant with any queries regarding Covid-19 rent concessions.
RFIG30000 - Residence for tax years before 2013-14: contents
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards.
4-digit to 3-digit procedure to additional procedure code correlation matrix for inventory imports
Source: gov.uk (2025-04-30)

Find the DE 1/10 to DE 1/11 correlation table for making inventory import declarations on the Customs Declaration Service (CDS).

Use this 4-digit to 3-digit Procedure Code (PC) to Additional Procedure Code (APC) correlation matrix to determine which codes may be compatible with one another when making inventory import declarations on the Customs Declaration Service (CDS).
Ms Arora v Hanover Communications International Ltd: 2305256/2023
Source: gov.uk (2025-04-23)

Employment Tribunal decision.

Read the full decision in Ms Arora v Hanover Communications International Ltd: 2305256/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6807685792d50839757a615d/Ms_Arora_v_Hanover_Communications_International_Ltd_2305256-2023_Judgment.pdf).
Monthly statistics: Patents, trade marks and designs: October 2025
Source: gov.uk (2025-11-27)

These statistics include monthly data for patents, trade marks and designs.

The statistics in this release provide factual information relating to monthly applications and registrations of intellectual property registered rights (patents, trade marks and designs).

Due to changes in The One IPO Transformation Programme, there is some disruption in this month’s IPO’s Monthly Statistics publication. Patent registration data has been omitted and patent application data should be regarded as an estimate. The figures for this month will be corrected in proceeding publications.
Mrs A Lobo v Do & Co Event & Airline Catering Ltd: 3305384/2021
Source: gov.uk (2025-02-12)

Employment Tribunal decision.

Read the full decision in Mrs A Lobo v Do & Co Event & Airline Catering Ltd: 3305384/2021 - Strike Out (https://assets.publishing.service.gov.uk/media/67a487f40e720adbd4f6ad8d/Mrs_A_Lobo_v_Do___Co_Event___Airline_Catering_Limited_-_3305384-2021_judgment.pdf).
Mrs S Heenan v Mainline Security Ltd: 1307906/2023
Source: gov.uk (2025-01-27)

Employment Tribunal decision.

Read the full decision in Mrs S Heenan v Mainline Security Ltd: xx-xxxx-xxxx - Rule 21 (https://assets.publishing.service.gov.uk/media/679227b7a0bd2a64fc27fc01/Stacey_Heenan_v_Mainline_Security_Ltd_-_CORRECT_VERSION_-_xx-xxxx-xxxx_-_Rule_21_Judgment.pdf).
Conflict sets back development gains for decades: UK statement at the UN Security Council
Source: gov.uk (2025-06-19)

Statement by Ambassador Barbara Woodward, UK Permanent Representative to the UN, at the UN Security Council debate on poverty, under-development and conflict.

The United Kingdom is grateful to Guyana for convening this important open debate, underlining the challenges of poverty and under-development.

At the core of the 2030 Agenda is the understanding that human rights, peace and security, and development are deeply interlinked and mutually reinforcing.

The theme of Guyana’s Council tenure, Partnering for Peace and Prosperity, reminds us of the importance of working together to address these challenges effectively.

I will make three points.

First, we need to equip the UN system to deliver more integrated solutions to these challenges, especially in fragile and conflict-affected states.

This means aligning humanitarian, development, and peace and security efforts, targeting the drivers of conflict, and using robust analysis and early warning systems to shape the UN’s responses.

And it means strengthening cooperation between the UN and the International Financial Institutions. We should seize the opportunities offered by UN80 to drive this approach forward.

Second, Member States agreed in the Pact for the Future that we need to strengthen national conflict prevention strategies.

The United Kingdom welcomes the initiatives taken by the Peacebuilding Commission and the Peacebuilding Fund to support countries to this end. And we hope that the 2025 Peacebuilding Architecture Review will increase the momentum behind this work.

Third, as the Secretary-General highlighted, local ownership and inclusivity are key to fostering sustainable development and enduring peace.

As we mark the 25th anniversary of this Council’s landmark resolution on Women, Peace and Security, it remains vital to ensure the full, equal, meaningful and safe participation of women in political and peace processes.

And I echo your emphasis, President, on this aspect.

The United Kingdom is proud to have partnered closely with Guyana in this area, including in the development of Guyana’s own National Action Plan on Women, Peace and Security.

President, it is all too evident that poverty and under-development can exacerbate the drivers of conflict. The world’s poorest people are particularly vulnerable to the immediate harms caused by conflict. And conflict sets back development gains, often for decades, as the Secretary-General reminded us.

The United Kingdom is committed to working with all stakeholders to ensure that the UN system can support coordinated responses to these interlinked challenges.

Thank you.
Mr J Keenan v Norse Commercial Services Ltd: 6017150/2024
Source: gov.uk (2025-11-14)

Employment Tribunal decision.

Read the full decision in Mr J Keenan v Norse Commercial Services Ltd: 6017150/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6915f3f9eba5bda2026fc943/Mr_J_Keenan__supported_by_his_wfe__v_Norse_Commercial_Services_Limited_6017150_2024_Judgment.pdf).
Improvement notice issued to Torbay Council : October 2025
Source: gov.uk (2025-10-01)

An improvement notice issued to Torbay Council to improve services for children and young people with SEND.

This improvement notice requires Torbay Council to take steps to improve its special educational needs and disabilities (SEND) services.

It follows an Ofsted and Care Quality Commission (CQC) area SEND report issued on 25 June 2025 (https://reports.ofsted.gov.uk/provider/44/80572) that judged that there were widespread systemic failings, including:
- 4 areas for priority action
- 4 areas for improvement
Russia is killing civilians in Ukraine while claiming it wants peace: UK statement to the OSCE
Source: gov.uk (2025-04-07)

Ambassador Holland condemns Russia's 4th April attack on Kryvyi Rih in Ukraine, which killed 20 civilians, including 9 children.  If Russia wanted peace it would end these barbaric attacks and commit to an immediate ceasefire.

Thank you, Mister Chair. We find ourselves here once again to condemn yet another Russian attack that has killed and injured multiple Ukrainian civilians. As we have heard from the Ukrainian Ambassador, Friday’s missile attack on Kryvyi Rih resulted in the deaths of 20 people, including nine children; a further 70 people were injured. The youngest victim was just three years old. Our thoughts and sympathies are with the families and loved ones of those affected.

The Kremlin claims that it is serious about peace. It has been given an opportunity to demonstrate this by signing up to a ceasefire on equal terms. Not only has it dithered and delayed over President Trump’s proposal, its continued barbaric attacks on Ukraine run entirely counter to President Putin’s stated desire for peace.

Hitting residential areas with missiles is not a sign of wanting peace. Killing children is not a sign of wanting peace. And increasing the number of aerial attacks on Ukrainian civilians, including cities far away from the front line, is not a sign of wanting peace.

Friday’s attack was a dark chapter in this already senseless war. But it was not an isolated one. It sits alongside the missile strike on the Okhmatdyt children’s hospital, the mass civilian casualties caused by the destruction of the supermarket in Kostiantynivka, the massacre in Bucha and many others. Every civilian death in this war is a tragedy. We call on Russia to end these barbaric attacks and commit to an immediate and unconditional ceasefire, as Ukraine has done.

The United Kingdom, alongside our partners and allies, will continue to provide Ukraine with the military support it needs to defend its citizens. And we stand ready to apply further pressure on Russia using all of the tools at our disposal to hinder its ability to wage this war of aggression.

Thank you, Mister Chair.
Review of Civil Legal Aid – Call for Evidence
Source: gov.uk (2025-01-24)

The aim of this call for evidence is to obtain more information to further inform the Review of Civil Legal Aid and feed into policy development.

The Review of Civil Legal Aid has launched a call for evidence, opening on 10 January 2024 and closing on 21 February 2024. We are inviting interested parties at the heart of the civil legal aid system to submit evidence that will inform the Review, strengthening its evidence base and feeding into the development of short and long-term policy solutions. We are especially, but not exclusively interested in hearing the views of civil legal aid practitioners, people who have received legal aid, representative bodies and charities. We also invite contributions from academics who have carried out relevant research. Responses can either be submitted online or sent to xxx@xxx.xx. All questions do not need to be answered if respondents are only interested in some aspects of the call for evidence.