theodi/ndl-core-corpus huggingface dataset:
VATLP02540 - Supply: Private Finance Initiative (PFI): what is the liability?
Source: gov.uk (2025-09-22)


As each PFI agreement is structured to suit the needs of a particular business each deal has to be looked at individually. However, HMRC's current view is that where a serviced building is being supplied there is generally a single composite supply that will be exempt under VAT Act 1994, Schedule 9, Group 1.

The parties involved may choose to opt to tax to make the supply standard rated. Occupation by a section 33 and 41 bodies (eg local authorities, NHS Trusts and Government Departments) will not normally cause an option to be disapplied under the anti avoidance provision (occupation by a section 33 body for a non-business purpose and occupation by a government department is specifically excluded under the legislation from causing an option to be disapplied). However, some arrangements are described as PFI despite the fact that they don’t involve public bodies. For example, educational establishments have commonly used PFI-type agreements as a way of funding new developments. Where this is the case, and particularly where capital contributions have been made by the educational establishment to the PFI provider, the options to tax of the parties involved may be affected by the anti avoidance rules.

In certain circumstances the building supplied may satisfy the conditions for a zero-rated supply under Schedule 8, Group 5.

It is possible that there are separate supplies of the building and the services, or even that the supply of services is the dominant supply, but this only occurs in very special circumstances. To date we have only accepted that the supply of services is dominant in highly technical NHS contracts. It is not expected that services would be supplied without an interest in land also being supplied.

If a taxpayer argues that there are separate supplies, please report the case to the VAT Directorate (see Getting advice, VAT Directorate, intranet page), who will review the case and ensure a consistent approach is taken.

It is now more common for what is known as a “composite trade” structure to be used. Under this arrangement no interest in land is granted either to or by the PFI company. This means that for VAT purposes the supply consists of operation and management services in relation to the facility. Such supplies will normally be subject to standard rated VAT.
DirectFlight Ltd t/a Airtask Group
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 DirectFlight Ltd t/a Airtask Group 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 DirectFlight Ltd t/a Airtask Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
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.
Your Homes Newcastle
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 Your Homes Newcastle 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 Your Homes Newcastle 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
We also pledge the following:

-Working with the CTP in order to establish a tailored employment pathway for service leavers

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.
DN17 3EF, Keadby Generation Limited: environmental permit issued - EPR/YP3133LL/V013
Source: gov.uk (2025-06-18)

View the permit issued for Keadby Power Station, Scunthorpe under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:
- Operator name: Keadby Generation Limited
- Installation name: Keadby Power Station
- Permit number: EPR/YP3133LL
North Middlesex University Hospital N H S Trust
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 North Middlesex University Hospital N H S Trust 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 North Middlesex University Hospital N H S Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mrs H Ford v The Leather Shop (Oxford) Ltd: 3312881/2022
Source: gov.uk (2025-06-24)

Employment Tribunal decision.

Read the full decision in Mrs H Ford v The Leather Shop (Oxford) Ltd: 3312881/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/68555f5cb46781eacfd71d94/Mrs_H_Ford__-_v_-_The_Leather_Shop__Oxford__Ltd___3312881-2022_-_Judgment.pdf).
Reading for life: lasting impacts of a literacy intervention in Uganda
Source: gov.uk (2025-04-07)

Studied the Northern Uganda Literacy Project, an early grade reading intervention for children in grades 1 to 3.

Abstract

The literature provides several examples of programmes that affect educational outcomes in developing country contexts in the short run, but evidence of long-run effects remains scarce. The authors study the Northern Uganda Literacy Project (NULP), an early grade reading intervention for children in grades 1 to 3 with large short-term impacts (1.3 SD in Leblango and 0.7 SD in English). They follow students 8 years after the program began (and 5 years after it ended) and find 55% of the effect remains in Leblango and 79% remains in English. These effects represent 4.4 extra years of Leblango learning and 1.5 extra years of English learning compared to the control group. They find no spill over effects on math or sexual behaviour. The control group exhibits dismal grade progression and retention both before and during the COVID-19 pandemic. While the NULP had no impact on attendance or remaining in school, it modestly improved grade progression.

This paper is part of the J-PAL Post-Primary Education Initiative.

Citation

Buhl-Wiggers J and others. ‘Reading for life: lasting impacts of a literacy intervention in Uganda’ Research on Improving Systems of Education (RISE), 2023

Links

Reading for life: lasting impacts of a literacy intervention in Uganda (https://riseprogramme.org/sites/default/files/inline-files/Montero_Long_Run_NULP.pdf) (PDF, 515 KB)
TSI004300 - Community System Providers (CSP): What to notify Customs
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.

It is a condition of a temporary storage operator's approval that they must note their electronic inventory records and promptly notify Customs Authorities of any prohibited, restricted, un-manifested or suspicious goods detected on arrival into their premises.

The goods will have a unique Inventory Control Reference (ICR), so when an entry is made via CHIEF or CDS, the ICR is submitted within the declaration. At this point, CHIEF or CDS will indicate whether the inventory is cleared via an automated process. If the system shows the goods as uncleared, then there is a time limit of 90 days when goods must be entered to a customs procedure or re-exported.Goods cannot be removed from Temporary Storage until written permission is given by Customs. This is done via electronic notification from the CSP inventory system.
Local sites and numbers of employees linked to businesses involved in international trade in goods, by subnational areas of the UK 2023
Source: gov.uk (2025-03-27)

The release reports on the number of local sites and the number of employees within each International Territorial Level 3 (ITL3) area linked to a business carrying out international trade in goods.

HM Revenue & Customs (HMRC) has linked the Office for National Statistics (ONS) Inter-departmental Business Register (IDBR) with the ONS National Statistics Postcode Lookup (NSPL) and ONS International Territorial Level (ITL) lookup. It has further linked this with the HMRC UK overseas trade in goods statistics (OTS) trade data. This has enabled the production of location statistics for UK businesses.

This release contains official statistics detailing the number of local units linked to a registered trading business and the number of employees at these locations in 2023. The location breakdown is by Level 3 of ITL.
UN Human Rights Council 58: UK Core Group Statement to Introduce Item 4 Resolution on the Syrian Arab Republic
Source: gov.uk (2025-04-03)

UK Core Group Statement to Introduce Item 4 Resolution on the Syrian Arab Republic. Delivered by the UK's Permanent Representative to the WTO and UN, Simon Manley.

Mr President,

I have the honour to present draft resolution L.25 on the human rights situation in the Syrian Arab Republic, on behalf of France, Germany, the Netherlands, Qatar, Türkiye, and the UK.

Mr President,

For 14 years this Council has stood with the people of Syria.

As the Assad regime brought despair, death and destruction to its own population this Council did not stay silent.

In 2011, when the former regime unleashed brutal violence against peaceful protesters, this Council condemned it. When the regime began a campaign of executions, arbitrary detention, enforced disappearances, and torture, this Council established a Commission of Inquiry to bear independent witness to these atrocities.

The Commission has rigorously documented the truth about the savagery of the last 14 years: the use of chemical weapons, sieges, and systematic torture and sexual violence intended to break the spirit of the Syrian people.

But the Syrian people would not be broken, would not be defeated.

And so, we present this draft resolution today, 4 months after the end of the Assad regime, and just days after the historic formation of a new Syrian Government, as reflected in revisions to the text.

We present this at a time of hope in Syria. Hope for peace. Hope for healing. Hope for reconciliation. And hope, finally, for Syrian-led, and Syrian-owned, justice and accountability.

As Foreign Minister al-Shaibani said to this Council: justice in Syria is not a matter of political bargaining – it is a fundamental commitment we must uphold to ensure accountability and to combat impunity.

This draft resolution seeks to support this commitment whilst recognising the many challenges facing the new Government.

Indeed, disturbing reports of mass killings of civilians in Syria’s coastal regions will have brought grief afresh to those who have suffered long enough, and are a chilling reminder of the deep wounds the years of conflict have inflicted.

We support the Syrian Government in setting out a path for accountability, that does justice to the victims and survivors, and which helps bring a peaceful future for all Syrians. And which brings truth to the families of the many thousands who remain missing. It is crucial that Syrian mechanisms are independent, impartial, prompt, and transparent. International bodies stand ready to support this process.

I thank all those who have engaged constructively on this resolution. In particular, I welcome the Syrian delegation’s active participation and vocal support for the Council’s efforts.

Let us adopt this resolution today. To renew the Commission of Inquiry, to maintain its independent reporting, to support the Syrian Government, and to stand in solidarity once again with the people of Syria.

They have waited too long for this moment. It is time for justice, for accountability and for human rights.

Thank you.
DESNZ Government Major Projects Portfolio data, 2024
Source: gov.uk (2025-01-16)

Department for Energy Security and Net Zero (DESNZ) March 2024 Government Major Projects Portfolio data that supports the 2023-24 Infrastructure and Projects Authority (IPA) annual report.

Each government department has published detailed information about projects on the Government Major Projects Portfolio (GMPP). This includes a Delivery Confidence Assessment rating, financial information (whole life cost, annual budget and forecast spend), project schedule and project narrative.

The data reflects the status of the GMPP at 31 March 2024 and is published in support of the 2024 Infrastructure and Projects Authority (IPA) annual report (https://www.gov.uk/government/publications/infrastructure-and-projects-authority-annual-report-2023-24).
Grenfell Tower next steps
Source: gov.uk (2025-05-19)

An update about the Grenfell Tower site.

The government recognises that Grenfell Tower has a deep personal significance to those most affected by the tragedy and that all work at the Grenfell Tower site is sensitive. We are continuing to share information about the Tower, and listen to bereaved families, survivors and residents in the immediate community.

In this community update, we provide information about how the community can speak to us, and what to expect from the next stages as we prepare for work to carefully take down Grenfell Tower. We provide details of how we can support the community to mark the anniversary in June, and pay respects at the site. The update also includes information about health and wellbeing support, and how to get in touch with us.

The content of this update reflects information that has been sent directly to bereaved family members, survivors and residents in the immediate community.
Export deer skins to China: certificate 8917
Source: gov.uk (2025-10-16)

Apply online to export deer skins to China.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68f0f42ee8e4040c38a3cf92/8917NFG.pdf).

Download a specimen certificate Export deer skins to China: EHC 8917, version 1 (https://assets.publishing.service.gov.uk/media/68f0f421e8e4040c38a3cf91/8917EHC_V1.pdf).

2. Apply online

You’ll need:

a Government Gateway account

a Defra account

If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8917EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:

see the status of your applications

always use the latest version of the EHC

copy existing applications

apply for blocks of certificates

Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68f0f42ee8e4040c38a3cf92/8917NFG.pdf).

Download and fill in Export deer skins to China: EHC 8917, version 1 (https://assets.publishing.service.gov.uk/media/68f0f421e8e4040c38a3cf91/8917EHC_V1.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
INTM602040 - Transfer of assets abroad: Non-domiciled individuals taxation up to 5 April 2025: The income charge - transition
Source: gov.uk (2025-04-07)


The provisions described in INTM602020 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm602020) have effect for the tax years 2008 - 2009 to 2024 - 2025. There are no specific transitional arrangements for the introduction of these provisions. As the income charge only looks at income arising to the person abroad in the tax year, it should not be necessary to have regard to income of earlier years in determining whether there is an amount that is to be regarded as foreign deemed income.

However, if there is foreign deemed income then, in considering any possible charge under Part 8 ITTOIA, it will be appropriate to consider all sums remitted to the UK in the tax year even if they arise, for example, from income of periods prior to the introduction of these provisions. Those remittances will fall to be tested against the rules in Chapter A1, Part 14 ITA 2007 as to whether they are taxable remittances.
Ms TJ Mattis v Kids 1st Steps Ltd: 2402127/2024
Source: gov.uk (2025-01-20)

Employment Tribunal decision.

Read the full decision in Ms TJ Mattis v Kids 1st Steps Ltd: 2402127/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67892fc92080f65f988bd320/Ms_TJ_Mattis_v_Kids_1st_Steps_Ltd_-_2402127_2024_-_Judgment.pdf).
CST register of members' interests
Source: gov.uk (2025-12-05)

The public appointments, personal and business interests, and political activity of members of the Council for Science and Technology.

Members of the Council for Science and Technology (CST) are required to declare any personal, political or business interests that could, or could be seen to, influence their judgement. This register provides details of these interests.
Daniel Lambauer
Source: gov.uk (2025-04-01)

Daniel was appointed Chief Operating Officer of the Competition and Markets Authority (CMA) on 30 September 2024. Daniel is a member of the Senior Executive team and the Board. As the Chief Operating Officer at the CMA, he is responsible for overseeing a range of teams in the Corporate Services directorate and works closely with the Chief Executive to provide organisational leadership and ensure the organisation achieves its strategic objectives. Daniel is also an external member of the Audit Committee of the Office of the Comptroller and Auditor General of Ireland. Previously Daniel was the National Audit Office’s (NAO) Executive Director of Strategy and Resources. He was also the NAO’s Chief Information Officer and Senior Information Responsible Owner (SIRO). Daniel has also worked in a range of sectors, including academia, management consultancy and the civil service. Disclosure of interests

Daniel was appointed Chief Operating Officer of the Competition and Markets Authority (CMA) on 30 September 2024.

Daniel is a member of the Senior Executive team and the Board. As the Chief Operating Officer at the CMA, he is responsible for overseeing a range of teams in the Corporate Services directorate and works closely with the Chief Executive to provide organisational leadership and ensure the organisation achieves its strategic objectives.

Daniel is also an external member of the Audit Committee of the Office of the Comptroller and Auditor General of Ireland.

Previously Daniel was the National Audit Office’s (NAO) Executive Director of Strategy and Resources. He was also the NAO’s Chief Information Officer and Senior Information Responsible Owner (SIRO). Daniel has also worked in a range of sectors, including academia, management consultancy and the civil service.

Disclosure of interests (https://www.gov.uk/government/publications/cma-register-of-interests/cma-board-register-of-interests#daniel-lambauerhttpswwwgovukgovernmentpeopledaniel-lambauer)
COM42150 - Case records: maintaining case records: making COTAX notes
Source: gov.uk (2025-01-21)


Function NOTE (Case Notes) allows you to make notes up to 200 characters in length. COTAX automatically adds your PID and the date you make the note.

Any note you make is permanent so you cannot amend or delete it. It is therefore very important that you make notes that:
- are short but easy to understand
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)COM42160 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com42160)
- do not include personal data, including colleague names (use PID only)
- would not cause embarrassment to the department if they were released as part of a request under the Data Protection Act
- are made using upper and lower case letters so they are easy to read
- do not include symbols, especially asterisks, which may imply that words have been deleted
For security reasons, you must not include any bank account details in a note.

Because notes should be short, you won’t usually exceed 200 characters and carry over into a new note. If the information you need to record does take more than the space available, you will need to make multiple notes. If you do have to make more than one note to cover one subject, remember that it can be hard to read, so they need to be very clear and obvious that there are multiple entries.

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

If there is a genuine business need to amend or delete a note, you should contact the Business Help Desk (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Business critical models: Ministry of Defence
Source: gov.uk (2025-11-17)

List of business critical models that support MOD policy, in response to the Macpherson review of quality assurance of analytical models.

We are publishing our business critical models as part of our response to the Macpherson Review of Quality Assurance of Analytical Models (https://www.gov.uk/government/publications/review-of-quality-assurance-of-government-models).
SPE15575 - Customs warehousing guarantee: overview
Source: gov.uk (2025-11-24)


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

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

When a guarantee is required the following form should be used.
CAPI11150 - Control procedures on importations of basmati rice: licences and Certificates of Conformity
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.

Importers must have a zero import duty licence and a valid Certificate of Authenticity from the exporting country.

Import licences must state in the following boxes:

Box 8

An indication of the country of origin.

Box 20

The statement

'Basmati rice falling within code of CN…and imported at a zero rate of duty under Regulation (EC) … accompanied by authenticity certificate No … drawn up by [name of the competent authority]'

Any quantity over and above the licensed quantity is subject to the full rates of Customs duty.

Certificates of Authenticity are valid for 90 days from the date of issue.

An importer applying to the RPA for a licence must present the original plus a copy.

The RPA endorses the copy, which the importer must present with the licence and the import declaration.
HM Land Registry digital services roadmap
Source: gov.uk (2025-08-29)

Our digital services roadmap.

The purpose of HM Land Registry’s digital services is to ensure that our diverse user groups have a set of simple, joined-up and consistent experiences across our digital channels. We’ve used our expertise in designing and delivering user-centred products and services which are available and accessible for all. The continued development of digital services directly contributes to the HM Land Registry’s vision:
- the property market is perfectly informed by digital data
- customers receive an outstanding, wholly digital service and transactions are secure, near frictionless and resilient
- the financial value of property is easier to realise
- digital property information is easy for all to use in the support of private and public sector services and a sustainable future
Since 2017, HM Land Registry has increased its investment in digital services to help to enable a move from receiving paper-based applications to digital which is the cornerstone for its transformation.

What has been achieved to date

The increase in investment has led to change projects being started and outcomes being produced. This has contributed to HM Land Registry providing more modern digital services, good examples are:

The initial developments for receiving digital applications. This has focused HM Land Registry on moving away from paper applications through showing the value of receiving structured data from customers and providing them with validated data to reduce errors. This approach will contribute to increasing speed of service for these types of digital applications.

Looking to the technology market to understand opportunities for digital signatures and proving identification. Again, over time this will improve the speed of service. Also, developing more public facing APIs can support the case management system market to grow.

Developing modern casework and fraud systems to improve how work can be handled throughout the lifecycle of an application.

Opening more of data to users through publishing them on an easy to use platform, while also making more data available to view for citizens to help with self service.

Improving digital channels, making improvements through feature development to the HM Land Registry domain hosted portal and adding a new service to the Business Gateway channel.
Mr N Beckman-Whelan and Others v M&A’s Adventures Ltd: 3305077/2022 and Others
Source: gov.uk (2025-07-11)

Employment Tribunal decision.

Read the full decision in Mr N Beckman-Whelan and Others v M&A’s Adventures Ltd: 3305077/2022 and Others - Strike Out (https://assets.publishing.service.gov.uk/media/686cd5b12cfe301b5fb67847/Mr_N_Beckman-Whelan___Others_-_v_-_M_A_s_Adventures_Ltd_-_3305077-2022_-_3305081-2022_-_Judgment.pdf).
KSJ Transports Ltd: [2025] UKUT 60 (AAC)
Source: gov.uk (2025-03-25)

Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 14 December 2024

Read the full decision in UA-xx-xxxx-xxxx-T (https://assets.publishing.service.gov.uk/media/6814c43dbbef62d10144677a/UA-xx-xxxx-xxxx-T.pdf)

Judicial Summary

(1) Failure to draw relevant evidence to the Traffic Commissioner’s attention meant that the Commissioner’s decision involved an error of law. (2) The Traffic Commissioner is not a party to an appeal made to the Upper Tribunal against the Commissioner’s decision. This means that the Upper Tribunal has no power to make a costs order against the Commissioner.
Curatech 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 Curatech 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 Curatech Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
26 Clifton Way, Brimmingon Estate London SE15 2LG: LON/00BE/LSC/2025/0661
Source: gov.uk (2025-11-04)

Residential Property Tribunal Decision of Judge Robert Latham on 2 October 2025.

Read the full decision on 26 Clifton Way, Brimmingon Estate London SE15 2LG: LON/00BE/LSC/2025/0661 (https://assets.publishing.service.gov.uk/media/68de4a3d49e17d00a56ffce2/26_Clifton_Way_-_Decision_02_Oct_2025.pdf).
C S Yuen v Lamar Investment Ltd: 3304747/2024
Source: gov.uk (2025-06-18)

Employment Tribunal decision.

Read the full decision in C S Yuen v Lamar Investment Ltd: 3304747/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6851213c01d3b0e7b62da783/Chung_Shing_Yuen_v_Lamar_Investment_Limited_3304747.2024_FMH_Judgment.pdf).
Mr P Carter v Theatre Royal Windsor: 3300061/2024
Source: gov.uk (2025-07-02)

Employment Tribunal decision.

Read the full decision in Mr Carter v Theatre Royal Windsor: 3300061/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/67e295ab148bef6fa4cfdaa1/Mr_Carter_-_v_-_Theatre_Royal_Windsor___3300061-2024_-_Judgment.pdf).

Read the full decision in Mr P Carter v Theatre Royal Windsor: 3300061/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68502d7b4734883ca9f79eb3/Mr_P_Carter_-_v_-_Theatre_Royal_Windsor___3300061-2024_-_Judgment.pdf).
Blackpool Council
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 Blackpool Council 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 Blackpool Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Open Justice: the way forward
Source: gov.uk (2025-02-24)

This Call for Evidence is seeking evidence on a range of topics covering open justice, access to data, and the transparency of our court and tribunal services.

We want to hear from all interested parties, including the judiciary, legal professionals, the media, businesses, academics, law and technology experts and our court and tribunal users on how you think the government can uphold and strengthen open justice in the modern age.

We invite respondents to email their responses to the questions in the call for evidence to xxx@xxx.xx (mailto:xxx@xxx.xx). Your evidence will be used to help inform decisions regarding the development of policy and services in this area. We would be grateful for your response by 7 September 2023.
Applebee Marketing
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 Applebee Marketing 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 Applebee Marketing 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
- 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.
MOD land holdings bulletin: index
Source: gov.uk (2025-05-29)

Annual statistics on the Ministry of Defence's land holdings.

Related information
- Statistics at MOD (https://www.gov.uk/government/organisations/ministry-of-defence/about/statistics)
- MOD statistics pre-release access list (https://www.gov.uk/government/statistics/defence-statistics-pre-release-access-list)
- MOD National and Official Statistics by topic (https://www.gov.uk/government/statistics/mod-national-and-official-statistics-by-topic/mod-national-and-official-statistics-by-topic)
- Upcoming release dates for this statistic (https://www.gov.uk/search/research-and-statistics?keywords=%22land+holdings%22&content_store_document_type=upcoming_statistics&organisations%5B%5D=ministry-of-defence&order=relevance)
Redditch: Redditch Probation Office
Source: gov.uk (2025-07-16)

Redditch Probation Office, is a probation contact centre, within the West Midlands region.

Office address and contact details

Probation Office1-4 Windsor CourtClive RoadRedditchWorcestershireB97 4BT

See map (https://goo.gl/maps/B2hR1xbhcyS6GwDY6)

Office phone number: xx-xxxx-xxxx

Office email address: xxx@xxx.xx (mailto:xxx@xxx.xx)

Opening times
- Monday, 9am to 7pm
- Tuesday, 9am to 5pm
- Wednesday, 9am to 5pm
- Thursday, 9am to 5pm
- Friday, 9am to 5pm
- Saturday, closed
- Sunday, closed
- Bank holidays, closed
Getting here

Find this probation contact centre, on a map (https://goo.gl/maps/B2hR1xbhcyS6GwDY6).

Walking
- 10 minute walk from both Redditch bus station
- 10 minute walk from both Redditch train station
To plan your journey by public transport

Please use Network West Midlands (https://www.networkwestmidlands.com/plan-your-journey/) to plan your journey.

Parking
- no visitor parking available
- paid street parking available
Accessibility facilities
- disabled access and disabled toilet
- assistance dogs welcome
- the building has hearing enhancement facilities available by prior arrangement
Court Buildings

Find a court or tribunal building (https://www.gov.uk/find-court-tribunal).

Local approved premises

See the list of approved premises in your area (https://www.gov.uk/guidance/west-midlands-approved-premises).

Problems and complaints

If you have any problems or complaints contact the office directly. You can also report any problems with this page at this address xxx@xxx.xx (mailto:xxx@xxx.xx).

If you can’t resolve the problem directly, you can make a complaint to HM Prison and Probation Service (https://www.gov.uk/government/organisations/her-majestys-prison-and-probation-service/about/complaints-procedure).