theodi/ndl-core-corpus huggingface dataset:
SPE13320 - Equivalence: general
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Note: This manual is under review and is likely to be withdrawn.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).

If use of equivalence has been applied for the details in the application must be sufficient for a comparison to be made between free circulation materials used and those materials that will be entered to IP.

Regardless of the form of equivalence used the same basic criteria for determining if free circulation goods are equivalent to IP goods apply.

(NI ONLY) Under UCC, common stocking and prior export and prior import equivalence can be used, see Council Regulation (EU) 952/2013, Article 223.

When an IP authorisation is issued it is granted for specific goods to be entered for a specified processing operation. If equivalence is approved, equivalent free circulation goods will be used in place of the goods authorised to be entered to IP. They must be subject to the same processing authorised under IP, by the authorisation holder.

(NI ONLY) Commission Delegated Regulation (EU) 2015/2446, Article 169; TAXUD/A2/SPE/2016/001-Rev6-EN, Annex IV, Inward Processing, Use of equivalent goods under the Union Customs Code

IP Authorisations by declaration

Use of equivalence under IP authorisations by declaration is excluded in the UK. These authorisations are permitted to be applied for and approved on the basis of minimum information provided on the customs import declaration entry but the level of information provided on the customs import declaration is not sufficient for equivalence purposes.

Usual Forms of Handling (UFH)

Use of equivalence where processing is a usual forms of handling must be refused regardless of the type of IP authorisation to be used. In such cases traders should consider using customs warehouse arrangements. This has the benefit of providing relief on goods that are subsequently (re)-exported outside the UK.

(NI ONLY) Council Regulation (EU) 952/2013, Article 200 and Article 223 (3)(a)

Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979
Gera Solutions 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 Gera Solutions 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 Gera Solutions 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
- 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.
INCHP11520 - Procedures: procedure 26: Queen's warehouse entries
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Ramco UK
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 Ramco UK 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 Ramco UK 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
- 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.
Form UKM: guidance
Source: gov.uk (2025-07-22)

Guidance to register as a British citizen if you were born before 1983 to a British mother.

Read the UKM guidance to find out if you can register as a British citizen if you:
- were born before 1 January 1983 to a British mother
- would have become a British citizen automatically if citizenship was passed to you at the time of your birth
A Davey v Croner Ltd: 6006083/2025
Source: gov.uk (2025-05-22)

Employment Tribunal decision.

Read the full decision in A Davey v Croner Ltd: 6006083/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6825cc7d85c0250741b014c8/Amanda_Davey_v_Croner_Ltd.6006083.2025.UDL.SOJ..pdf).
Technique Learning Solutions 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 Technique Learning Solutions 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 Technique Learning Solutions 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
- 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.
Coleraine man using false SIA licence found guilty of fraud
Source: gov.uk (2025-08-19)

Martin McAuley was convicted of fraud in his absence after working using a cloned SIA licence and was ordered to pay fines and levies equalling £515.

On 1 August 2025, Mr McAuley was convicted of fraud by false representation and possession of an article used in fraud in Coleraine Magistrates’ Court. He was convicted in his absence on the information available to the court.

This came after he first failed to attend a court hearing for the same offences on 4 July 2025 and the case was adjourned until 1 August. At this point the court warned that should Mr McAuley fail to attend on this date, the matter would be dealt with in his absence.

The court fined him £250 for each offence, as well as ordering him to pay an offender levy of £15, totalling £515. Mr McCauley now has 20 weeks to pay off the full amount of £515.

This prosecution came after Mr McAuley was found working as a door supervisor and in possession of a cloned SIA licence at The Railway Arms, Coleraine, by an SIA investigations officer on 5 May 2023.

Tara Moutray, SIA Criminal Investigations Manager, said:

Martin McAuley put the people of Coleraine at risk by using a cloned SIA licence to work as a door supervisor without undergoing the proper training or licencing process. I am happy he has now been convicted despite his failure to attend court to face the consequences of this decision.

The discovery and prosecution of this fraud is a testament to the service our team of investigations officers provides to the public, both in Northern Ireland and across the rest of the UK.

Background

By law, security operatives working under contract must hold and display a valid SIA licence. Information about SIA enforcement and penalties (https://www.gov.uk/guidance/learn-how-we-enforce-sia-regulation) can be found on GOV.UK/SIA (https://www.gov.uk/government/organisations/security-industry-authority).

The offences relating to the Fraud Act 2006 mentioned above are:
- Section 2 – Fraud by false representation
- Section 6 – Possession of an article used in fraud
The SIA is the organisation responsible for regulating the private security industry in the UK, reporting to the Home Secretary under the terms of the Private Security Industry Act 2001 (http://www.legislation.gov.uk/ukpga/2001/12/contents). The SIA’s main duties are the compulsory licensing of individuals undertaking designated activities and managing the voluntary Approved Contractor Scheme (ACS).

Media enquiries

For media enquiries only, please contact:

SIA press office

Email xxx@xxx.xx (mailto:xxx@xxx.xx)
S Ward v The Press Association Ltd: 4100584/2025
Source: gov.uk (2025-08-06)

Employment Tribunal decision.

Read the full decision in S Ward v The Press Association Ltd: 4100584/2025 - Judgment (https://assets.publishing.service.gov.uk/media/68920ac9486754ec2887847c/S_Ward_v_The_Press_Association_Ltd_-_4100584.2025_-_Judgment.pdf).
CTM36130 - Particular topics: company winding up etc.: distributions
Source: gov.uk (2025-08-13)


If a company is being wound up, there can be no distributions in respect of share capital – CTA10/S1030 although there can still be distributions in respect of the folowing items:

Securities

CTM15130 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15130)

Certain transfers of assets and liabilities between a company and its members

CTM15250 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm15250)

Shares where the ‘phoenixism’ TAAR applies

The provision of benefits to a participator or an associate of a participator under CTA10/S1064, in the case of a close company.

CTM60500 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm60500) onwards

But the normal pro rata distribution of the net assets of a company (or their realisation proceeds) to shareholders in a winding-up is not a distribution within CTA10/PART23, even though the net assets may well include accumulated net profits of the company – CTA10/S1030. This type of distribution is instead a 'capital distribution' for the purposes of TCGA92/S122, see CG57800 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg57800) onwards.

The term ‘winding up' in CTA10/S1030 is not an exclusive reference to winding up under UK company law, although any process under foreign law must be of analogous character. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Cost of Living Payments Evaluation
Source: gov.uk (2025-01-27)

This report provides findings from an evaluation of the Cost of Living Payments support scheme, based on research carried out in January 2024 and August 2024.

This research was conducted on behalf of the Department for Work and Pensions (DWP) by the National Centre for Social Research (NatCen) with recipients of Cost of Living Payments.

Research background

The Cost of Living Payments (CoLPs) were lump-sum payments intended to support immediate pressures faced by the most vulnerable households impacted by the rise in the cost of living. This report presents findings from the evaluation of the 2023 to 2024 payments.

The evaluation assessed the extent to which the payments helped recipients manage the increased cost of living, and how this varied between groups. To that end, the evaluation looked at which expenses became most difficult for recipients to afford, the extent to which recipients were aware of the payments, what they spent the payments on, and the impact they felt the payments had.

Related pages

Cost of Living Payment management information (https://www.gov.uk/government/collections/cost-of-living-payment-management-information)

Household Support Fund management information (https://www.gov.uk/government/collections/household-support-fund-management-information)

Evaluation of the Household Support Fund 4 (https://www.gov.uk/government/publications/evaluation-of-the-household-support-fund-4)

Contribution to the evidence base

This research provides evidence of the CoLP Scheme’s effectiveness at providing emergency financial support for the most vulnerable and low-income households during a time of high cost-of-living, including:

the extent to which payments offset cost-of-living pressures for different groups

the long-term and unexpected impacts

understanding what elements of the policy design were most effective and for which groups

Research value

This research helps the DWP to better understand what works, in what ways, and for whom when providing emergency support in the form of lump sum payments. This evidence is crucial for informing future policy decisions on welfare policy and emergency support provision.
Rating Manual section 5: valuation practice
Source: gov.uk (2025-11-18)

The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.

The Rating Manual is primarily provided as practice guidance for Valuation Officers. The contents of the Rating Manual represent the Valuation Office Agency’s (VOA) understanding of the law at the time it was prepared and whilst it is carefully compiled, the VOA does not guarantee the completeness or accuracy of the information in it. From time to time the contents may be revised in the light of changes in legislation and decisions of the tribunals and higher courts or to reflect changing policy or valuation practice.
Inspection on the Senior Probation Officer role: Action plan
Source: gov.uk (2025-01-17)

The 12 month update from HMPPS for the Inspection on The Role of The Senior Probation Officer & Management Oversight in the Probation Service.

This action plan is the 12 month update from HMPPS on the HM Inspectorate of Probation thematic inspection report on the Role of The Senior Probation Officer & Management Oversight in the Probation Service (https://www.justiceinspectorates.gov.uk/hmiprobation/inspections/leadership-thematic-2024/).

The previous action plan response can be read here (https://www.gov.uk/government/publications/a-thematic-inspection-on-the-role-of-the-senior-probation-officer-management-oversight-in-the-probation-service).
Animals in Science Committee: new chair appointed
Source: gov.uk (2025-04-10)

Dr Sally Robinson has been appointed as chair of the Animals in Science Committee (ASC).

Lord Hanson, Minister of State (Lords Minister) for the Home Office, today announced that Dr Sally Robinson has been appointed as chair of the Animals in Science Committee (ASC) following a robust competition conducted in accordance with the Governance Code on Public Appointments.

Dr Robinson will take up the appointment with the ASC on 1 June 2025, succeeding Professor David Main who has served as ASC chair for 6 years.

Home Office Minister Lord Hanson said:

I am pleased to welcome Dr Robinson as the new chair of the ASC. Her extensive knowledge and experience will be an asset to the Committee.

I would also like to extend my thanks to Professor Main for his leadership, expertise, and dedication during his tenure as chair.

This government is fully committed to reducing the need for animals in scientific research and assuring protections to animals where no alternatives are available.

Under Dr Robinson’s leadership, the ASC will continue to provide clear, independent, and transparent advice to the government on these important issues.

Dr Sally Robinson spent the majority of her career at AstraZeneca as a toxicologist, then Senior Director of Animal Sciences and Technology.

She has a breadth of experience in relation to animal research through roles predominantly within the pharmaceutical industry but more recently in academia. She has over 20 years of experience of implementation of the 3Rs at local and international level, and promotion of a Culture of Care and governance through Animal Welfare and Ethical Review Bodies (AWERB) with over 30 publications on these topics. Dr Robinson has experience of chairing a wide range of committees or expert working groups, including the European Federation of Pharmaceutical Industries and Associations (EFPIA) Research and Animal Welfare group, UK NC3Rs expert working groups and panels and AWERBs.

Incoming chair of the ASC Dr Sally Robinson said:

The use of animals in research is of scientific, ethical, and societal interest fostering a diverse and polarised range of views. I believe the Animals in Science Committee provides an important role in considering all these views when formulating its advice.

I look forward to taking up the role of chair of the Animals in Science Committee and to working with Committee members using evidence and expert opinion to develop independent, objective, and balanced advice.

I would like to thank and recognise my predecessor Professor Main who has led the ASC since 2019. I hope to continue to build on the achievements of the ASC to date.

The ASC is an independent public body sponsored by the Home Office. It provides independent advice about issues relating to the use of animals in scientific procedures within the context of the Animals (Scientific Procedures) Act 1986.
Ms H Baldwin v PVH Corp: 6016203/2024
Source: gov.uk (2025-08-20)

Employment Tribunal decision.

Read the full decision in Ms H Baldwin v PVH Corp: 6016203/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68a2f3851fedc616bb133aae/Ms_H_Baldwin_v_PVH_Corp_6016203-2024_Judgment.pdf).
New resources to help access reliable immigration advice
Source: gov.uk (2025-03-05)

Digital posters and leaflets, available in multiple languages, for regulated organisations, ambassadors, and charities to easily download, share, and distribute

The Immigration Advice Authority (IAA) has launched a range of new promotional materials aimed at helping people understand the importance of seeking regulated immigration advice, the risks of unregulated advice, and how to report poor or illegal advice.

These materials, available for free download, include digital posters and leaflets. To ensure accessibility, they have been translated into 23 languages, alongside English, to reach communities across the UK.

The IAA’s new materials provide clear guidance on:

how to check if an immigration adviser is registered and authorised to give advice

the risks posed by unregulated advisers

how to report concerns about poor advice or illegal activity

The resources are designed for use by regulated organisations, ambassadors, charities, and legal professionals to help ensure individuals receive reliable advice and avoid exploitation.

The IAA encourages organisations to download and share these materials widely to help protect advice seekers from the risks of unregulated advice.

To download the materials or find out more, visit the IAA promotional materials page (https://www.gov.uk/government/publications/iaa-promotional-materials).
Notices made under s32A of the Taxation (Cross-border Trade) Act 2018
Source: gov.uk (2025-08-07)

Notices made which have the force of law under s32A of the Taxation (Cross-border Trade) Act 2018.

The attached documents provide the text of the notices made under s32A of the Taxation (Cross-border Trade) Act 2018.

These public notices update existing versions of the tariff reference documents to reflect changes which do not alter the amount of import duty applicable, such as changes to the commodity codes or minor typographical errors contained with previous versions of these documents.

Other notices made under the Taxation (Cross-border Trade) Act 2018, can be found at: Notices made and draft notices to be made under the Taxation (Cross-border Trade) Act 2018 (https://www.gov.uk/government/publications/notices-to-be-made-under-the-taxation-cross-border-trade-act-2018)

Reference Documents for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 (https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020)

Reference Documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (https://www.gov.uk/government/publications/reference-documents-for-the-customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020)

Reference Documents for The Customs (Tariff Quotas) (EU Exit) Regulations 2020 (https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-quotas-eu-exit-regulations-2020)

Reference Documents for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (https://www.gov.uk/government/publications/reference-document-for-the-customs-origin-of-chargeable-goods-eu-exit-regulations-2020)

Reference Documents for The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-free-access-for-goods-from-british-overseas-territories-eu-exit-regulations-2020)

Reference Documents for The Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-suspension-of-import-duty-rates-eu-exit-regulations-2020)

Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020)

Reference Documents for The Customs (Import Duty Variation) Regulations 2021 (https://www.gov.uk/government/publications/reference-documents-for-the-customs-import-duty-variation-regulations-2021)

Reference Documents for The Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (https://www.gov.uk/government/publications/reference-documents-for-customs-additional-duty-russia-and-belarus-regulations-2022)
S Wachlin v The Works Stores: 6006830/2024
Source: gov.uk (2025-11-27)

Employment Tribunal decision.

Read the full decision in S Wachlin v The Works Stores: 6006830/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/66ea93007f20ecc7ec3aa32d/Mr_S_Wachlin_v_The_Works_Stores_-_6006830_2024_-_Strike_Out.pdf).

Read the full decision in Mr S Wachlin v The Works Stores Ltd: 6006830/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/6928181e2a37784b16ecf5f4/Simon_Wachlin_v_The_Works_Stores_Ltd_-_Recon_Judgment_-_6006830.2024.pdf).
Family tree: guide to death certificates
Source: gov.uk (2025-09-13)

How to use the General Register Office to find death certificates when researching your family tree and family history.

This guide explains:
- how to find your ancestors’ death certificates
- how much it costs to order a death certificate
- what information you’ll find on a death certificate
- how to order death certificates online, by phone or by post
- information about PDF records
- information about the Online View digital image service
The guide also includes tips on what to do if you can’t find your ancestors in the General Register Office’s public index of every death recorded in England and Wales since 1837.
ECSH32545 - Roles and responsibilities – Role of a Grade 7
Source: gov.uk (2025-09-25)


The role of a operational Grade 7 is to:
- Provide clear direction to the teams, ensuring their work has the maximum impact on reducing money laundering, terrorist financing and proliferation financing (ML/TF/PF) risk.
- Oversee a strategy to manage residual risks and measure the impact of the work carried out.
- Drive and enable delivery of the teams’ targets to agreed quality standards, including prioritisation and prompt delivery of cases where applicable.
- Oversee further development of professionalism/quality standards and processes across all lines of Economic Crime Supervision (EC-S)’s business ensuring that these are not resource intensive yet facilitate work of the highest quality and professionalism.
- Oversee input to the Change Control Board to ensure that learning needs are reflected in development of operational procedures, guidance and processes as appropriate.
- Identify and quantify efficiencies from any improvements adopted.
- Identify and escalate where appropriate, concerns, risks and celebrations, sharing best practice and organisational learning.
- Work proactively and collaboratively as a member of EC-S senior management team (SMT) to ensure that EC-S has a positive impact on compliance and risks in our supervised sectors and the ML/TF/PF risks they present.
- Work collaboratively with other SMT members and Fraud Investigation Services (FIS) colleagues to shape the current work and future direction of EC-S.
- Manage, monitor and ensure the effective and efficient use of EC-S resources.
- Deliver and drive business change and continuous improvement, including building increased capability across EC-S.
- Act as a role model, demonstrating HMRC leadership behaviours and values.
- Continue to promote an inclusive culture regardless of diversity.
- Encourage continuous development and understanding of the changing picture of Economic Crime.
- Promote continuous development of our people.
You should share best practice and ensure your work adheres to the Compliance Professional Standards and the HMRC Charter (https://www.gov.uk/government/publications/hmrc-charter/the-hmrc-charter).
Mr J Donnelly and others v Ecebs Ltd and Unicard Ltd: 4106799/2023 and others
Source: gov.uk (2025-02-24)

Employment Tribunal decision.

Read the full decision in Mr J Donnelly and others v Ecebs Ltd and Unicard Ltd: 4106799/2023 and others - Corrected Judgment (https://assets.publishing.service.gov.uk/media/6798e1af419bdbc8514fdf72/Mr_J_Donnelly___Others_v_ECEBS_Ltd___Unicard_Limited_-_4106799.2023___others_-_Judgment.pdf).
SGSELSG4000 - Particular Goods: Contents
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.
Product Recall: Croydex Kentmere, Harrop, Simpson and Belham Mirrors ( 2508-0077)
Source: gov.uk (2025-08-27)

Product Recall for Croydex Kentmere, Harrop, Simpson and Belham Mirrors presenting a low risk of injuries.

Summary

Product: Croydex Kentmere, Harrop, Simpson and Belham Mirrors

Hazard: The affected products present a low risk of injuries as the wall hanging adhesive may fail.

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

Product information

Affected products

Hazard

Products with the identifiers above (MM701400, MM701300, MM701500 and MM701200) present a low risk of injuries as the wall hanging adhesive may fail. While the adhesion is sufficient to pass required load testing, it may result in failures over time. A failure could cause the mirror to fall from the wall and shatter, potentially causing injuries.

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

Corrective action

The products have been recalled from end users.

We recommend that owners stop using this product immediately. Affected customers have been contacted directly by the manufacturer. Customers with products outside of the batches detailed below are not affected and no further action is required.

Additional information

PSD notification number: 2508-0077

Notified by: Local Authority Trading Standards
AGRIA PET INSURANCE 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 AGRIA PET INSURANCE 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 AGRIA PET INSURANCE 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
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
IHTM27250 - Foreign property: discretionary trusts and exempt securities: exit charge
Source: gov.uk (2025-04-07)


At IHTA84/S65, the rules relating to discretionary trusts provide for a tax charge when property ceases to be relevant property (leaves the discretionary trust regime). Where property in a discretionary trust becomes excluded property (and therefore ceases to be relevant property) for the sole reason that it is invested in exempt securities, the usual exit charge does not apply under the following conditions:

Before 6 April 2025 and/or where a settlor has died before 6 April 2025

If the settlor’s domicile (under general law) was outside the UK at the time the property became comprised in the settlement

or

6 April 2025

at the time the charge arises the settlor was not a long-term UK resident; or

if the settlor has died on or after 6 April 2025 and before the charge arises, if the settlor was not a long-term UK resident at their death.

IHTA84/S65(7A) inserted by FA13/S175 provides for the same treatment to apply to investment in AUTs or OEICs (IHTM04262 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04262)).
MTT17020 - Scope: Determining ownership of entities: Timing of transfers of interests
Source: gov.uk (2025-08-05)


Where ownership interests in an entity are transferred from one individual or entity to another individual or entity, the effective date of that transfer is the earlier of:
- the time when the obligations of the parties necessary to effect the transfer have been met, and
- the time when substantive consideration for the transfer has been provided.
'Substantive consideration' means any amount of consideration for the transfer, other than an amount that:
- was provided before the transfer, and
- would not be refundable in the event that the transfer did not take place due to a failure by the transferee to meet obligations pertaining to the transfer.
This is set out in Section 247 of Finance (No.2) Act 2023.
MTT41640 - Particular entities and adjustments: Joint venture groups: Chargeability – Domestic Top-up Tax
Source: gov.uk (2025-08-05)


In Domestic Top-up Tax, an entity will be chargeable if it is a qualifying entity (see MTT10020 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10020)).

A joint venture group member will be a qualifying entity if:
- it is located in the UK,
- it is not an excluded entity for DTT purposes (see MTT10030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt10030)), and
- it is owned by:
- a group that is subject to MTT or a foreign equivalent, or
- a single entity that is in scope of DTT.
Application of chargeability rules to joint venture groups

The general rules for determining the amount to be charged to a member at MTT65030 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt65030) will apply to joint venture groups.

See MTT31100 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt31100) for guidance on calculating the top-up amount of an entity for DTT purposes, and MTT61020 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt61020) for guidance on chargeable persons.

Reporting liabilities

Where a joint venture group is owned by more than one consolidated group or entity that is in scope of DTT, the filing members for each consolidated group (or the single entity) will record 100% of the DTT allocated to members of the joint venture group within their respective returns.

Where a payment is made against the liability of a member of a joint venture group, this will reduce the liability for that member in relation to both groups.

Amendment in Finance Act 2025

Section 227 was amended by FA25. This guidance page reflects the current version of the legislation. Consult FA25 for legislation applicable to prior periods if the retrospection election does not apply (see MTT09490 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt09490)).
Remediation Acceleration Plan update, July 2025
Source: gov.uk (2025-07-16)

Progress towards delivering the Remediation Acceleration Plan and next steps to address the barriers to building remediation.

The Remediation Acceleration Plan (RAP) (https://www.gov.uk/government/collections/remediation-acceleration-plan), published on 2 December 2024, set out the government’s plans to accelerate the remediation of residential buildings with unsafe cladding in England, and improve residents’ experience. This update reports on progress towards achieving the objectives set out in the RAP and outlines additional measures to help overcome the barriers to remediation.
Nuclear Waste Services Waste Package Guidance Acronyms
Source: gov.uk (2025-11-13)

This page provides a list of acronyms used in the Waste Package Guidance produced by Nuclear Waste Services (NWS).

DNLEU Depleted Natural and Low Enriched Uranium DSSC Disposal System Safety Case DSS Disposal System Specification GDF Geological Disposal Facility HHGW High Heat Generating Waste HAW Higher Activity Waste IAEA International Atomic Energy Agency LAW Low Activity Waste LHGW Lower Heat Generating Waste MBGWS Miscellaneous Beta Gamma Waste Store NWS Nuclear Waste Services WAC Waste Acceptance Criteria WPS Waste Package Specifications
Winchester City Council
Source: gov.uk (2025-04-30)

The Regulator of Social Housing's view of how well Winchester City Council is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Mr G Owen v Trivallis Ltd: 6019955/2025
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Mr G Owen v Trivallis Ltd: 6019955/2025 - Judgment (https://assets.publishing.service.gov.uk/media/6925db902945773cf12dd08e/6019955.2025_G_Owen_v_Trivallis_Limited_-_Judgment_.pdf).
Mr C Mortin v Manchester Electroplating Ltd: 2403220/2024
Source: gov.uk (2025-01-03)

Employment Tribunal decision.

Read the full decision in Mr C Mortin v Manchester Electroplating Ltd: 2403220/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6776b41e4961c1185ea21b8a/Mr_C_Mortin_v_Manchester_Electroplating_Ltd_2403220_2024.pdf).
Mango Technologies 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 Mango Technologies 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 Mango Technologies 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.
Zimbabwe: tuberculosis test clinics for a UK visa
Source: gov.uk (2025-02-24)

Where to get tested for tuberculosis (TB) in Zimbabwe for your UK visa application.

You’ll need to have a tuberculosis (TB) test if you’re coming to the UK for 6 months or more and both of the following apply:
- you’ve lived in Zimbabwe for 6 months or more
- you were living there (or another listed country (https://www.gov.uk/tb-test-visa/countries-where-you-need-a-tb-test-to-enter-the-uk)) within the last 6 months
You’ll need a TB test if you’re coming to the UK as:
- a fiancé, fiancée or proposed civil partner on a family visa (https://www.gov.uk/uk-family-visa)
- a returning resident (https://www.gov.uk/returning-resident-visa) and you’ve been away for more than 2 years