theodi/ndl-core-corpus huggingface dataset:
Yarnfield Park Training & Conference Centre
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 Yarnfield Park Training & Conference Centre 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 Yarnfield Park Training & Conference Centre 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:
- UK Reservists
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Algeria: information for victims of rape and sexual assault
Source: gov.uk (2025-08-27)

This information is provided to help British nationals overseas following a rape or other form of sexual assault overseas.

Includes information on:
- medical assistance
- the Algerian legal system
- reporting assaults to the police
See also rape and sexual assault abroad: returning to the UK (https://www.gov.uk/government/publications/rape-and-sexual-assault-abroad-returning-to-the-uk).
I Shide v Consensus Support Services Ltd: 2401944/2024
Source: gov.uk (2025-03-03)

Employment Tribunal decision.

Read the full decision in I Shide v Consensus Support Services Ltd: 2401944/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67bde53b21d07694be8d76da/Ifraax_Shide_v_Consensus_Support_Services_Limited_-_2401944_2024_-_Judgment.pdf).
Get Licensed
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 Get Licensed 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 Get Licensed recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Discounts
We also pledge the following:

Offer support and assistance for veterans to set-up training business

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.
Mr KH Arroud v OCS Security Ltd: 6023760/2025
Source: gov.uk (2025-10-01)

Employment Tribunal decision.

Read the full decision in Mr KH Arroud v OCS Security Ltd: 6023760/2025 - Interim Relief (https://assets.publishing.service.gov.uk/media/68dbb38049e17d00a56ffbf6/Mr_KH_Arroud_v_OCS_Security_Ltd_-_6023760-2025.pdf).
Nexus Nine 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 Nexus Nine 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 Nexus Nine Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Academy transfers: information for academy trusts
Source: gov.uk (2025-03-27)

How to transfer an academy from one trust to another.

This information is for trusts organising the transfer of an academy from its current trust (‘the outgoing trust’) to another trust (‘the incoming trust’).

If you want to discuss the transfer of an academy into or out of your trust, speak to your main contact at the Department for Education. If you do not know who your contact is, contact your regional director’s office (https://www.gov.uk/government/organisations/regional-department-for-education-dfe-directors/about#who-we-are).
UK-EEA EFTA Separation Agreement: Joint Committee
Source: gov.uk (2025-06-10)

This page contains information on the Separation Agreement Joint Committee.

The Separation Agreement Joint Committee oversees the implementation and application of the EEA EFTA Separation Agreement (https://www.gov.uk/government/publications/eea-efta-separation-agreement-and-explainer) in the UK, Norway, Iceland and Liechtenstein. The Separation Agreement has the power to make decisions and recommendations on all matters related to the Separation Agreement.

The EEA EFTA Separation Agreement between the UK and EEA EFTA countries (Norway, Iceland and Liechtenstein) protects the rights of citizens living in each other’s countries. It also resolves other issues arising from Brexit. The Separation Agreement complements the Withdrawal Agreement (https://www.gov.uk/government/publications/new-withdrawal-agreement-and-political-declaration) agreed between the UK and the EU.
Singleton Clamp & Partners 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 Singleton Clamp & Partners 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 Singleton Clamp & Partners Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Smith's (Gloucester) Ltd
Source: gov.uk (2025-12-01)

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 Smith’s (Gloucester) 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 Smith’s (Gloucester) Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- Additional Leave for Reservists
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.
Department for Business and Trade Uruguay
Source: gov.uk (2025-06-20)

DBT provides trade and investment services and practical support. We help UK companies succeed in Uruguay, and Uruguayan companies set up and invest in the UK

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Uruguay.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Uruguay from the UK

UK companies can increase their sales, growth and stability by selling to Uruguay.

On Business.gov.uk, DBT provides:
- an export guide to Uruguay (https://www.business.gov.uk/export-from-uk/markets/Uruguay/)
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Uruguay

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
TFG Events 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 TFG Events 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 TFG Events Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Café de Tolima
Source: gov.uk (2025-03-31)

Protected food name with Protected Geographical Indication (PGI)

Product specification

Product Specification Cafe De Tolima (https://assets.publishing.service.gov.uk/media/6729f798abb279b2de1e8b7a/CAFE_DEL_TOLIMA_product_spec_final.pdf)

Decision notice

Decision notice to register Café de Tolima PGI (https://assets.publishing.service.gov.uk/media/67cebd18df94702964916065/Decision_notice_to_register_Caf%C3%A9_de_Tolima_PGI.pdf)
When you need to verify your identity for Companies House
Source: gov.uk (2025-11-18)

When you need to verify depends on your role, and when you started that role.

Directors (or equivalent)

You will need to provide your Companies House personal code as part of your company’s next confirmation statement.

If you are a director of more than one company, you will need to do this for each company.

If you’re registering a new company, you’ll be asked to provide the Companies House personal code for each director as part of the registration filing.

If you’re an overseas company (https://www.gov.uk/government/publications/overseas-companies-in-the-uk-registration-filing-and-disclosure-obligations), you must confirm that all directors have verified their identity by the anniversary of your UK establishment’s registration.

People with significant control (PSCs)

PSCs must verify their identity and provide their Companies House personal code. The 14 day period for doing this depends on your situation.

You can check the dates of your 14 day period on the Companies House register (https://www.gov.uk/get-information-about-a-company).

If you’re both a director and a PSC of the same company

You’ll need to provide your personal code separately for each role.

As a director (#directors), you must provide the code in the company’s confirmation statement.

As a PSC, you must provide it using the ‘Provide identity verification details for a PSC (https://www.gov.uk/guidance/provide-psc-verification)’ service. You must do this within a 14 day period, starting from the day after the company’s confirmation statement date.

If the company files its confirmation statement early, the dates of your 14 day period will not change.

If you’re a PSC but not a director of the same company

You must provide your personal code within the first 14 days of your birth month. For example, if your date of birth is 22 January, your 14 day period will begin on 1 January.

If you became a PSC after 18 November 2025

You can provide your personal code when you’re first added to the Companies House register, or within 14 days of being added.

Authorised Corporate Service Providers (ACSPs)

These are also known as Companies House authorised agents, and usually have roles such as accountants, solicitors or company formation agents.

You need to verify your identity if you want to apply to register as a Companies House authorised agent.

You can verify your clients’ identities if you are registered as an authorised agent. In the future, businesses will also need to register as an authorised agent to be able to file on behalf of clients.

Other roles

We’ll introduce identity verification at a later date for:
- people who file at Companies House
- limited partnerships
- corporate directors of companies
- corporate members of limited liability partnerships (LLPs)
- officers of corporate PSCs
TSEM3473 - Trust income and gains: vulnerable beneficiaries: claims to special tax treatment: computing the amount of relief: income tax - TLV2 and TLV1 - non resident vulnerable persons
Source: gov.uk (2025-04-07)


If the vulnerable person is not resident in the UK during the tax year then for the purposes of TLV1 and TLV2 that person’s:
- income tax liability is computed in the normal way, subject to TSEM3472 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem3472), on the assumption that they are resident and domiciled in the UK (to 5 April 2025) or UK resident (from 6 April 2025)throughout the tax year, and
- CGT liability is computed on the assumption that their taxable amount is equal to their deemed CGT taxable amount.
The deemed CGT taxable amount is the sum of the taxable amount for the year computed only by reference to actual gains and actual losses and the taxable amount computed only by reference to assumed gains and assumed losses. If there is a deficit in either category it is not to be set against any surplus in the other.

Actual gains are those gains in respect of which the vulnerable person is already chargeable to CGT (charged under TCGA92/10 on gains of a UK branch or agency) and actual losses are losses which are allowable for the current tax year, plus unused losses brought forward.

Assumed gains and losses are those gains and losses, other than actual gains and losses, of the current tax year which would be taken into account for CGT purposes if the vulnerable person were resident and domiciled in the UK (to 5 April 2025) or UK resident (from 6 April 2025) throughout the year. In computing these amounts losses brought forward are disregarded, the vulnerable person is deemed to have given valid notice in respect of losses which are not allowable because they accrued while he was non-resident, and claims or elections in respect of any assumed gains are disregarded.
Yusen Logistics (UK) Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Yusen Logistics (UK) Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
TTM03160 - Qualifying companies and ships: Person to whom chartered is not a third party
Source: gov.uk (2025-12-03)


Bareboat charters-out

Bareboat charters-out (see TTM03150 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm03150)) are allowed in the regime if the charter is to another tonnage tax company in the same tonnage tax group. This relaxation of the general rule will cover the (common) situation where, for commercial reasons, a ship is owned by one member of a group but operated by another.

See also TTM13120 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm13120): this relaxation also applies to ships chartered to a partnership of which the company is a partner.

'Double charge' to tonnage tax

If a ship is chartered from one group company to another in the same group, they will both be charged tax on the tonnage of the ship, see TTM01320 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm01320).

Single training requirement and 75% test

A ship chartered from one group company to another in the same group will be taken into account only once in determining the training requirement (see TTM04001 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm04001)) and the 75% test (TTM05110 (https://www.gov.uk/hmrc-internal-manuals/tonnage-tax-manual/ttm05110)).
Teacher misconduct panel outcome: Ms Grace Whiley
Source: gov.uk (2025-04-14)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Ms Grace Whiley

Location teacher worked: Norwich, East of England

Date of professional conduct panel: 17 to 20 March 2025

Outcome type: No order made

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Ms Grace Whiley formerly employed in Norwich, East of England

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
ATACPD11330 - UK/CPD/China-Taiwan carnets: UK issued carnets - action required by the office of export: checks to be carried out on the yellow exportation voucher C3 and yellow counterfoil
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.

Checks to be carried out

Action if not satisfied

1. Boxes A to C reflect the same information as the front of the orange cover sheet C1

Refuse to certify the carnet and require a normal export declaration.

2. Confirm the means of transport stated in Box D

If incorrect, permit amendment to be made. Countersign and stamp the amendment.

3. Confirm the packaging details in Box E

If incorrect, permit amendment to be made. Countersign and stamp the amendment.

4. Confirm carnet holder has completed Box F

Permit the holder to complete the box.

5. Ensure that all the items on the General List agrees with the information on the front of the orange cover sheet C1

If they do not agree, refuse to certify the carnet and require a normal export declaration.

Complete Box H as follows:
- H(b) - the final date for re-importation. This will be the date of expiry of the carnet
- H(c) - insert the address of the National Carnet Unit (NCU)
- H(d) - any additional comments resulting from your examination of the carnet. This will include reference to any additional identification measures inserted on the General List
- the name, address of the office of exit, the date, your signature and date stamp.
The yellow exportation voucher C3 should then be removed and sent to the NCU.
Mrs V Hall v IWork Recruitment Ltd: 6022452/2024
Source: gov.uk (2025-09-30)

Employment Tribunal decision.

Read the full decision in Mrs V Hall v IWork Recruitment Ltd: 6022452/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/68da956f8c1db6022d0c9ea0/Vicki_Hall_v_IWork_Recruitment_Ltd_6022452_2024.pdf).
Bird flu (avian influenza): posters for land managers
Source: gov.uk (2025-08-08)

Posters for land managers and local authorities to warn the public there's a risk of bird flu in the area.

Three posters for land managers and local authorities to use in areas when there’s a risk of bird flu.

Poster 1: bird flu has been detected in this area, don’t risk spreading it

This poster says:
- keep to the footpath, with dogs on leads
- do not pick up or touch dead or sick wild birds
- do not touch wild bird feathers or surfaces contaminated with wild bird droppings
- if you keep poultry or other birds, wash your hands and clean and disinfect your footwear before tending to your birds
If you find any dead wild birds please report online (https://www.gov.uk/guidance/report-dead-wild-birds) or call the Defra helpline on xx-xxxx-xxxx.

APHA may collect some dead birds for surveillance testing. Otherwise, birds can be disposed of safely, if necessary, by the local authority or landowners.

Poster 2: bird flu has been detected in this area, don’t risk spreading it

This poster says:
- keep to the footpath, with dogs on leads
- do not feed wild waterfowl
- do not pick up or touch dead or sick wild birds
- do not touch wild bird feathers or surfaces contaminated with wild bird droppings
- if you keep poultry or other birds, wash your hands and clean and disinfect your footwear before tending to your birds
If you find any dead wild birds please report online (https://www.gov.uk/guidance/report-dead-wild-birds) or call the Defra helpline on xx-xxxx-xxxx.

APHA may collect some dead birds for surveillance testing. Otherwise, birds can be disposed of safely, if necessary, by the local authority or landowners.

Poster 3: don’t risk spreading bird flu

This poster says:
- keep to the footpath, with dogs on leads
- do not pick up or touch dead or sick wild birds
- do not touch wild bird feathers or surfaces contaminated with wild bird droppings
- if you keep poultry or other birds, wash your hands and clean and disinfect your footwear before tending to your birds
If you find any dead wild birds please report online (https://www.gov.uk/guidance/report-dead-wild-birds) or call the Defra helpline on xx-xxxx-xxxx.

APHA may collect some dead birds for surveillance testing. Otherwise, birds can be disposed of safely, if necessary, by the local authority or landowners.
Apply for a determination of an administration charge, or variation of a fixed administration charge: Form Leasehold 1
Source: gov.uk (2025-04-07)

Landlords or tenants can use this form to ask the tribunal to make a decision on who should pay an administration charge, and how much. You can also ask the tribunal to vary a fixed administration charge.

If the tribunal finds that an administration charge is payable, it can also decide:
- who must pay the charge
- who is owed the charge
- the amount to be paid
- when it must be paid by
Read guidance on administration charges, management matters and what happens at the First-tier Tribunal (https://www.gov.uk/government/publications/service-and-administration-charges-and-management-matters-t541).

Residential leaseholders can get free government funded, independent advice from LEASE, the Leasehold Advisory Service (https://www.lease-advice.org/).

You can find the relevant legislation in paragraphs 3 or 5 of schedule 11 of the Commonhold and Leasehold Reform Act 2002 (https://www.legislation.gov.uk/ukpga/2002/15/schedule/11).

Open a document

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

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

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

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

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

Find out how HM Courts & Tribunals Service uses personal information (https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service/about/personal-information-charter) you give when you fill in a form.
Involving older pupils in free breakfast clubs
Source: gov.uk (2025-11-20)

Find out how Silver Springs Primary Academy involves pupils from years 5 and 6 with its new free breakfast club by making them 'breakfast club baristas'.

Background

Silver Springs Primary Academy in Stalybridge now offers a free breakfast club available to all pupils through the Department for Education’s free breakfast club early adopters scheme (https://www.gov.uk/government/publications/breakfast-clubs-early-adopter-guidance-for-schools-and-trusts-in-england).

Early adopter schools are funded to deliver a 30 minute breakfast club, free and available to all pupils, which includes food. Schools have the flexibility to deliver the free breakfast club in a way that best meets the needs of their school, pupils and families.

How they staff the breakfast club

The free breakfast club is delivered by:
- teaching assistants
- breakfast club staff
- volunteer ‘breakfast club baristas’ from years 5 and 6
- staff from special educational needs and disabilities (SEND) classes
Pupils can apply to be involved as breakfast club baristas to help the younger children.

How SEND is supported

The school guarantees the needs of pupils with SEND are met by ensuring that the staff from each of their SEND classes are involved in providing the breakfast club. This means that pupils are always supported by a familiar face who knows them and their needs well.

The food offering

Each day the pupils get a variety of food to choose from including:
- fresh fruit platters
- cereals
- yogurt
- toast
- crumpets
- bagels
- breakfast muffins
- malt loaf
- cheese
- beans
Where the club takes place

The school serves the breakfast in classrooms and once pupils have finished eating they start early independent work which includes:
- reading
- spelling practice
- maths retrieval practice
- mindful colouring
- education apps
Feedback and impact

The school has observed that:
- pupils are responding well to the free club, especially the breakfast club baristas, and the numbers attending are steadily increasing
- it has improved attendance and punctuality
- it is encouraging healthy eating habits
- the club offers a good opportunity for children to socialise with their peers promoting confidence and interpersonal skills
Parents report that:
- it helps with the morning routine, with a smoother transition into school which reduces their stress and anxiety
- it supports their child’s emotional wellbeing and social development
Lost or damaged documents: caseworker guidance
Source: gov.uk (2025-03-05)

Tells HM Passport Office staff about replacing documents that have been lost or damaged.

This guidance tells HM Passport Office staff how to:
- establish who is responsible for replacing a lost or damaged document
- arrange a replacement document or tell the customer how to replace the document
- deal with the application that is delayed because of a lost or damaged document
Field Safety Notices: 3 to 7 November 2025
Source: gov.uk (2025-11-11)

List of Field Safety Notices from 3 to 7 November 2025.

Overview

If you receive a field safety notice (FSN) from a manufacturer you must always act on it.

MHRA publishes the following for information only.

If you have a question about a particular FSN contact the manufacturer.

Latest FSNs

View the latest FSNs (https://mhra-gov.filecamp.com/s/o/t3IIzUyLHZn6DkLU)

View a list of FSNs published since January 2020 (https://mhra-gov.filecamp.com/s/9g5cLjjFatXruS5U/d)

View FSNs since November 2014 (https://mhra-gov.filecamp.com/s/ZOxdOzRzP22RziUW/fo). FSNs before this date are on the National Archives website (https://webarchive.nationalarchives.gov.uk/*/http:/www.mhra.gov.uk/index.htm)

AL.CHI.MI.A. S.r.l: GOT multi: Update to FSN 35236225

27 October 2025

Vitreous humour replacement medium, post-operative

MHRA reference: 37531226 (https://mhra-gov.filecamp.com/s/d/coggnXJs5AqLfLwe) 2025/004/003/601/027

Becton Dickinson: BD BACTE MGI 960 PZA Kit

04 November 2025

Multiple antibacterial minimum inhibitory concentr

MHRA reference: 37532370 (https://mhra-gov.filecamp.com/s/d/0lX1EBcK505yjp5m) 2025/011/003/601/017

C.R. Bard: InLay Optima Ureteral Stent

06 November 2025

Polymeric ureteral stent

MHRA reference: 37522290 (https://mhra-gov.filecamp.com/s/d/E6Orpu8letp3u6Ta) 2025/010/xx-xxxx-xxxx

Datascope: Cardiosave Intra-Aortic Balloon Pumps

14 July 2025

circulatory assist system, intra-aortic balloon

MHRA reference: 37534784 (https://mhra-gov.filecamp.com/s/d/HjGIm74XiaXIGWKF) 2024/004/005/601/132

Hill-Rom: Accella

03 November 2025

Model: P006789A, P006792A, P006793A, P006788A60001, P006788A60002, P006788A60004

MHRA reference: 37533445 (https://mhra-gov.filecamp.com/s/d/iFDOjTCgNyLlLmYi) 2025/010/xx-xxxx-xxxx

Kerr Italia: ZenFlex Rotary File

06 November 2025

Rotary/reciprocating endodontic file, single-use

MHRA reference: 37563156 (https://mhra-gov.filecamp.com/s/d/gzK2WCqSZPk4zpq7) 2025/011/006/601/107

LivaNova: Symmetry VNS Therapy Generator

22 October 2025

Model: 8103

MHRA reference: 37521929 (https://mhra-gov.filecamp.com/s/d/UEjTQIQ7eecCuuf7) 2025/010/xx-xxxx-xxxx

Medtronic: Aurora EV-ICD MRI SureScan

October 2025 FA1511

MHRA reference: 37519680 (https://mhra-gov.filecamp.com/s/d/DdWPN6Lf9OP8AczJ) 2025/010/010/601/059

Nexus Astraia B.V. (formerIy ICT Healthcare Technology Solutions B.V.): Mosos CTG

15000-25-01-EN

MHRA reference: 37548911 (https://mhra-gov.filecamp.com/s/d/Kc38ZtzKMeRDjvjg) 2025/011/005/601/040

Tandem Diabetes Care: t:slim X2 Insulin Pump: Update to FSN 37303371

03 November 2025

Ambulatory Insulin Infusion pump, electronic

MHRA reference: 37553272 (https://mhra-gov.filecamp.com/s/d/4muKTMgfbySVpoqf) 2025/008/005/601/063

TEKNIMED: ESOBLOCK Ø12mm

31 October 2025

Polymer orthopaedic cement restrictor bioabsorbable

MHRA reference: 37543594 (https://mhra-gov.filecamp.com/s/d/YrO2Pyb5Mm6FivKN) 2025/011/004/601/040

VIAM: Juvelook / Lenisna

03 October 2025

Model: Juvelook / Lenisna200

MHRA reference: 37529623 (https://mhra-gov.filecamp.com/s/d/vNz1eKr6hYBPnFQU) 2025/010/xx-xxxx-xxxx
EIM43501 - Globally mobile employees: Overview
Source: gov.uk (2025-04-06)


This ‘Globally mobile employees’ section of the Manual covers problems that arise for employees who come to, or go outside, the UK to work.

Although not a statutory term, for the purposes of this guidance where an employee comes to, or goes outside, the UK to work they are referred to as a Globally Mobile Employee (“GME”).

As set out in EIM40000+ (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim40000) and ERSM162000 (https://www.gov.uk/hmrc-internal-manuals/employment-related-securities/ersm162000), an employee’s residence status in a tax year can affect their liability to income tax on their general earnings which are ‘for’ that tax year, or any employment related securities income which is treated as accruing during that tax year.

For example, when an employee is not UK resident in a tax year and performs their employment duties both in and outside the UK during that tax year, ordinarily only their employment income which relates to their UK duties will be chargeable to UK tax.

UK residence is determined by reference to the statutory residence test. For more information, please go to HMRC manual RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000).

Where an employee is globally mobile, this can affect the operation of PAYE. EIM43525+ (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim43525) provides an overview of some of the interactions and what this may mean for employees, while PAYE81500+ (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81500) provides further guidance on the implications for employers when operating PAYE.

Where an employee becomes UK resident for the first time, or after a continuous ten-year period of non-residence, they may be a qualifying new resident (see RFIG44000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig44000)), so that they may be eligible for Overseas Workday relief, see EIM43555+ (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim43555) for further guidance.

GMEs may be subject to both UK income tax and foreign tax on their employment income. Where this occurs, they may be able to claim double taxation relief, see INTM160000 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm160000) for further guidance.

There are special rules which can apply to the travelling expenses of globally mobile employees, if certain requirements are met. EIM34000+ (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim34000) provides further guidance for employees travelling to work outside the UK and EIM35000+ (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim35000) provides further guidance for employees travelling to work inside the UK.