theodi/ndl-core-corpus huggingface dataset:
RFIG30170 - Residence for tax years before 2013-14: Leaving the United Kingdom: Additional action you may need to take
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards

When an individual has left the UK you may need to take other action if any of the following circumstances are present in the case

Life assurance premium relief
- tell (LAPR) Nottingham, Yorke House, Castle Meadow Road, Nottingham, NG2 1BB if there is a life insurance policy taken out before 14 March 1984 [IPTM2120]
Personal pension scheme
- refer to Pensions Tax Manual (http://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual)
UK Property
- follow the instructions and carry out the action in PIM4800
- follow instructions on any form NRL11 received from BT Operations,
- if form NRL11 not received, deal with any cessation repayment claimed (refer to 'Repayment' at RFIG30160 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig30160))
CG10450 - Overpayment relief
Source: gov.uk (2025-07-28)


Overpayment relief (from 1 April 2010) (#IDA21X3F)Error or mistake relief (to 1 April 2010) (#IDAM2X3F)Cases where overpayment relief is not applicable (#IDAY2X3F)

Overpayment relief (from 1 April 2010)

FA09/S100, FA09/Sch 52

A person can claim overpayment relief to recover overpaid CGT. The person applying for overpayment relief must make a claim to HMRC for repayment or discharge of the amount of tax which they believe they should not have paid, or should not be due.

For guidance on overpayment relief claims see SACM12000.

Error or mistake relief (to 1 April 2010)

TMA70/S42 (8)

Overpayment relief replaced Error or mistake relief with effect from April 2010. Such claims fell to be considered under TMA70/S42 (8). These claims should be dealt with in accordance with SACM12200.

Cases where overpayment relief is not applicable

The instructions for
- late elections and claims,
- the withdrawal of claims and elections,
and
- the variation of claims and elections
are at CG13700P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13700p).
Breakfast clubs early adopters: schools in the scheme
Source: gov.uk (2025-05-06)

The schools selected to take part in the breakfast clubs early adopter scheme.

The breakfast clubs early adopters scheme (https://www.gov.uk/government/publications/breakfast-clubs-early-adopter-guidance-for-schools-and-trusts-in-england) is designed to break down barriers to opportunity, as well as tackle the impact of child poverty.

Schools that become early adopters will get early access to government funding to deliver free and universal breakfast clubs from the first day of summer term 2025.
Competition: Defence and Security Accelerator (DASA) Open Call for Innovation - CY2025 - Cycle 3
Source: gov.uk (2025-09-23)

The Defence and Security Accelerator (DASA) uses the Open Call for Innovation to find ideas that address challenges across both Defence and Security landscapes.

Notice

Please note Open Call for Innovation CY2025 - Cycle 3 has now closed for submissions. For the latest cycle open for submissions please see the current Open Call for Innovation competition documents here (https://www.gov.uk/government/collections/apply-for-funding#open-call-for-innovation).

If you are looking for a previous cycle now closed for submissions please refer here (https://www.gov.uk/government/collections/defence-and-security-accelerator-dasa-open-call-for-innovation)

The Open Call for Innovation allows innovative ideas to be proposed to Defence and Security stakeholders, even where a specific requirement has not been stipulated. It is a broad mechanism to allow innovators to present disruptive ideas which may otherwise be overlooked.

The Defence and Security Accelerator (DASA) uses the Open Call for Innovation to find ideas that address challenges across both Defence and Security landscapes. The general requirements common to all Open Call competitions are contained within the ‘Overarching Competition Document’. The scope relating to specific competitions is contained with each respective competition document.

Please read the competition document in full for all details of the Open Call for Innovation competitions currently accepting proposals.

Submission deadline

12:00 Midday on 23 September 2025 (BST)

Where do I submit my proposal?

Via the DASA Online Submission Service (https://www.gov.uk/government/collections/defence-and-security-accelerator-submit-your-research-proposal) for which you will require an account. Only proposals submitted through the DASA Online Submission Service will be accepted.
Research Paper: Is support for democracy eroding in the UK?
Source: gov.uk (2025-07-18)

Following the publication of surveys earlier in the year suggesting that younger people are more likely to support strong leaders and are frustrated with democracy, the Committee on Standards in Public Life commissioned José Pedro Lopes, University of Manchester, to undertake some research.

José Pedro Lopes’ paper asks two central questions: (1) how widespread is support for a strong leader who is able to circumvent parliamentary procedures and electoral processes in the United Kingdom; and (2) who is more likely to endorse such a model of governance.
22B Grosvenor Road, Twickenham, Middlesex TW1 4AE: LON/00BD/F77/2024/0613
Source: gov.uk (2025-01-20)

Residential Property Tribunal Decision of Mrs S Phillips MRICS – Valuer Chair on 23rd December 2024

Read the full decision in 22B Grosvenor Road, Twickenham, Middlesex TW1 4AE: LON/00BD/F77/2024/0613 (https://assets.publishing.service.gov.uk/media/6788e88269b9b76c761d04ad/241223_Decision_form.pdf). Read the summary reasons in 22B Grosvenor Road, Twickenham, Middlesex TW1 4AE: LON/00BD/F77/2024/0613 (https://assets.publishing.service.gov.uk/media/6788e89ad0561c11b91d04b0/241223_Decision_and_summary_reasons.pdf).
SYKES GLOBAL SERVICES 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 SYKES GLOBAL SERVICES 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 SYKES GLOBAL SERVICES 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
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.
Mr M Iles v Royal Mail Group Ltd: 6000752/2024
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr M Iles v Royal Mail Group Ltd: 6000752/2024 - Judgment (https://assets.publishing.service.gov.uk/media/682f395ee9440506ee9539e5/Mr_M_Iles_-vs-_Royal_Mail_Group_Limited_-_6000752.2024_-_Judgment.pdf).

Read the full decision in Mr M Iles v Royal Mail Group Ltd: 6000752/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6847ddfdd25e6f6afd4c01fa/Mr_M_Iles_-vs-_Royal_Mail_Group_Limited_-_6000752.2024_-_Written_Reasons.pdf).
Personal Independence Payment statistics: background quality and methodology report
Source: gov.uk (2025-09-16)

Information about the methods and quality assurance steps used to produce the Personal Independence Payment (PIP) statistical release.

This background quality and methodology report gives:
- a detailed explanation of the methodology behind the official Personal Independence Payment (PIP) statistics (https://www.gov.uk/government/collections/personal-independence-payment-statistics)
- information about the quality of the underlying data
XTREME EMERGENCY TRAINING 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 XTREME EMERGENCY TRAINING 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 XTREME EMERGENCY TRAINING 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
- 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.
Istrel 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 Istrel 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 Istrel 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.
Annual Return 2023 analysis report
Source: gov.uk (2025-07-09)

Analysis of data drawn from charity annual returns for the financial year ending 2023.

The annual return 2023 represents the most comprehensive dataset available on the charity sector in England and Wales.

All registered charities must provide information annually to the Charity Commission. The rules vary according to the charity’s size and structure. Registered charities with:

income up to £10,000 should complete the relevant sections (income and expenditure) of the annual return

income above £10,000, and all Charitable Incorporated Organisations (‘CIOs’), must prepare and file an annual return

income above £25,000, and all CIOs, must also file copies of their trustees’ annual report and accounts

For further information see our guidance on how to prepare a charity annual return (https://www.gov.uk/guidance/prepare-a-charity-annual-return).
RFIG20520 - Statutory Residence Test (SRT): The ties test: The number of ties
Source: gov.uk (2025-04-04)


The number of days an individual spends in the UK in a tax year dictates the number of ties that are needed to make them UK resident.

The following tables set out the correlation between the 2.

Table A: Ties required if individual was UK resident in 1 or more of the 3 tax years before the year under consideration

TableB: Ties required if individual was not UK resident in any of the 3 tax years before the tax year under consideration

The sufficient ties test is modified when it is applied to deceased individuals. See RFIG20960 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20960) onwards for further information about this, including revised tables.
Training providers: register to offer the Heat Training Grant for heat networks
Source: gov.uk (2025-10-01)

The Heat Training Grant is currently closed to new training providers.

Heat networks are critical technologies for decarbonising heat and enabling the UK to meet its legally binding climate targets. The number of networks in England is steadily growing and we expect the rate of growth to increase. As a result, thousands more heat network professionals will be needed to learn to install and maintain these technologies.

About the Heat Training Grant

The Heat Training Grant (https://www.gov.uk/guidance/apply-for-the-heat-training-grant-discounted-heat-network-training) supports trainees in England taking courses relevant to heat networks. This grant will provide trainees with a discount or rebate of up to £500 on selected training covering the life cycle of a heat network.

Training providers who are interested in offering the grant to trainees would have the opportunity to offer discounts or rebates of up to £500 towards their eligible courses.

The Department for Energy Security and Net Zero will work with the Midlands Net Zero Hub (our administrators for this programme) to run the bidding process to select training providers. Contracts for 2025 will run up to March 2026.

How to apply

The Heat Training Grant is currently closed to new training providers.

The guidance sets out the:
- eligibility
- application process
- assessment criteria
If you have any questions, please contact xxx@xxx.xx (mailto:xxx@xxx.xx).
Miss B Warden v Countrystyle Recycling Ltd and More Recruitment Kent Ltd:  2302968/2024
Source: gov.uk (2025-07-09)

Employment Tribunal decision.

Read the full decision in Miss B Warden v Countrystyle Recycling Ltd and More Recruitment Kent Ltd: 2302968/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/686d3eaba08d3a3ca3b678e5/Brooke_Warden_v_Countrystyle_Recycling_Limited_-_2302968-2024__SO_Judgment_.pdf).
Ms L Pagnello v Barrow Hill Pre-School: 2200448/2024
Source: gov.uk (2025-04-23)

Employment Tribunal decision.

Read the full decision in Ms L Pagnello v Barrow Hill Pre-School: 2200448/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68079d1d0324470d6a394e69/Ms_Laura_Pagnello_v_Barrow_Hill_Pre-School_-2200448-2024.pdf).
TSG UK 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 TSG UK 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 TSG UK 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
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-working with the Career Transition Partnership (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.
Primary school performance tables: 2025
Source: gov.uk (2025-12-11)

Information on the achievements of pupils in each state-funded primary school in England.

The 2025 tables show:
- reading
- grammar, punctuation and spelling
- mathematics
- key stage 2 teacher assessment results in writing
Additional school-level data includes:
- pupil absence
- pupil population
- school information
Removing VAT on donations of eligible goods from businesses to charities
Source: gov.uk (2025-11-26)

This tax information and impact note is about a new relief for eligible goods donated by businesses to charities.

This measure introduces a new VAT relief for businesses that donate goods to charities.

The relief removes the requirement for businesses to account for VAT on eligible goods that are donated for onward donation or for use in the charity’s non-business charitable activities.
Secretary of State welcomes Memorandum of Understanding (MoU) between the Omagh Bombing Inquiry and Government of Ireland
Source: gov.uk (2025-04-15)

The statement follows the agreement of an MoU between the Omagh Bombing Inquiry and Government of Ireland

Secretary of State, Hilary Benn, said:

I welcome the Irish Government’s commitment to co-operate with the Omagh Bombing Inquiry through this memorandum of understanding.

This is a very positive step that will help enable the independent Inquiry to do its job and provide answers for families.

The Omagh bombing was a heinous atrocity committed by the Real IRA at a time when communities in Northern Ireland were looking forward to peace and stability.

It caused immense pain and suffering to the many families who lost loved ones and to those who were injured. They will always be in our thoughts.
SignalVision 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 SignalVision 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 SignalVision 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.
Birmingham City Football Club PLC
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 Birmingham City Football Club PLC 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 Birmingham City Football Club PLC 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.
Air accident monthly bulletin October 2025
Source: gov.uk (2025-10-09)

The AAIB Bulletin is a compilation of AAIB reports and is published on the second Thursday of the month.

October Bulletin 10/2025

AAIB Correspondence Investigations

These are reports on accidents and incidents which were not subject to a Field Investigation.

They are wholly, or largely, based on information provided by the aircraft commander in an Aircraft Accident Report Form (AARF) and in some cases additional information from other sources.

The accuracy of the information provided cannot be assured.

Commercial Air Transport
- Short Bros SD3-60 (N915GD), runway undershoot at Terrance B. Lettsome International Airport, British Virgin Islands, 6 November 2024 (https://www.gov.uk/aaib-reports/aaib-investigation-to-short-bros-sd3-60-n915gd)
General Aviation
- Spitfire IXT (G-BMSB), loss of engine power and forced landing, near Hythe, Kent, 3 May 2025 (https://www.gov.uk/aaib-reports/aaib-investigation-to-spitfire-ixt-g-bmsb-3-may-2025)
Unmanned Aircraft Systems
- Phoenix Wings Orca, inadvertent in-flight shutdown leading to loss of control, Coombe Country Park, Warwickshire, 25 March 2025 (https://www.gov.uk/aaib-reports/aaib-investigation-to-phoenix-wings-orca-uas-reg-n-slash-a)
Record-Only Investigations

This section provides details of accidents and incidents which were not subject to a Field or full Correspondence Investigation.

They are wholly, or largely, based on information provided by the aircraft commander at the time of reporting and in some cases additional information from other sources.

The accuracy of the information provided cannot be assured.

Record-only Correspondence investigations reviewed in July - August 2025. (https://www.gov.uk/government/publications/aaib-record-only-investigations-reviewed-july-august-2025)
Company insolvencies, May 2025
Source: gov.uk (2025-06-20)

Monthly tables and commentary on the numbers, rates and sectors of companies that have entered formal insolvency procedures in England and Wales, Scotland and Northern Ireland.

The number of registered company insolvencies in England and Wales was 2,238 in May 2025, 8% higher than in April 2025 (2,074) and 15% higher than the same month in the previous year (1,946 in May 2024). Monthly company insolvency numbers in the first five months of 2025 were slightly higher than in 2024 and at a similar level to 2023, which saw a 30-year high annual number of insolvencies.

Company insolvencies in May 2025 consisted of 354 compulsory liquidations, 1,734 creditors’ voluntary liquidations (CVLs), 136 administrations and 14 company voluntary arrangements (CVAs). There were no receivership appointments. The number of compulsory liquidations was 7% lower than the 10-year high seen in April 2025, but remained higher than both May 2024 and the 2024 monthly average. The number of CVLs in May 2025 was higher than both April 2025 and the 2024 monthly average. Administrations were higher than in April 2025, while CVAs were lower.

One in 189 companies on the Companies House effective register (at a rate of 53.0 per 10,000 companies) entered insolvency between 1 June 2024 and 31 May 2025. This was a decrease from the 55.6 per 10,000 companies that entered insolvency in the 12 months ending 31 May 2024. Insolvency rates are calculated on a 12-month rolling basis as a proportion of the total number of companies on the effective register. The 12-month rolling rates show longer term trends and reduce the volatility associated with estimates based on single months.

While the insolvency rate has increased since the lows seen in 2020 and 2021, it remains much lower than the peak of 113.1 per 10,000 companies seen during the 2008-09 recession. This is because the number of companies on the effective register has more than doubled over this period.
Inaccurate Self Assessment repayment claims research
Source: gov.uk (2025-04-24)

Research which explored the drivers and deterrents for Self Assessment customers making inaccurate repayment claims.

HM Revenue and Customs (HMRC) commissioned independent research agency, NatCen, to undertake qualitative research to understand the drivers and deterrents of making inaccurate Self Assessment repayment claims.

The research comprised of 30 in depth interviews with Self Assessment customers.
Sandy Scott
Source: gov.uk (2025-09-04)

Sandy took up her appointment as Deputy Ambassador at the British Embassy in Lima in June 2022. She joined the Foreign, Commonwealth & Development Office in 2014 after working for the Food and Agriculture Organisation of the United Nations (UN) in Rome. Her roles in London and overseas have included working on Asia, human rights, conflict and stabilisation, as well as a posting in Addis Ababa as the Africa Regional Gender Adviser for the UK Conflict, Stability and Security Fund. Her experience includes leadership, international development, crisis response, and policy and programme delivery. In addition to Spanish, Sandy speaks fluent Italian. Sandy has always been a strong supporter of social equality and believes passionately in putting inclusion at the heart of the FCDO and its work. Social media links Sandy Scott on X

Sandy took up her appointment as Deputy Ambassador at the British Embassy in Lima in June 2022.

She joined the Foreign, Commonwealth & Development Office in 2014 after working for the Food and Agriculture Organisation of the United Nations (UN) in Rome. Her roles in London and overseas have included working on Asia, human rights, conflict and stabilisation, as well as a posting in Addis Ababa as the Africa Regional Gender Adviser for the UK Conflict, Stability and Security Fund.

Her experience includes leadership, international development, crisis response, and policy and programme delivery. In addition to Spanish, Sandy speaks fluent Italian.

Sandy has always been a strong supporter of social equality and believes passionately in putting inclusion at the heart of the FCDO and its work.

Social media links
- Sandy Scott on X (https://twitter.com/SandyEFScott)
C Lomax v Razors Edge Group Ltd: 6006100/2025
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in C Lomax v Razors Edge Group Ltd: 6006100/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/686e618e2557debd867cbe8c/C_Lomax_v_Razors_Edge_Group_Limited_-_6006100_2025_-_Judgment.pdf).
COVID-19 loan guarantee schemes repayment data
Source: gov.uk (2025-11-28)

Data on the performance of the government’s COVID-19 loan guarantee schemes.

These quarterly transparency data publications provide updates on the cumulative performance of the government’s COVID-19 loan guarantee schemes, including:
- the Coronavirus Business Interruption Loan Scheme (CBILS)
- the Coronavirus Large Business Interruption Loan Scheme (CLBILS)
- the Bounce Back Loan Scheme (BBLS)
Samaritans of Shrewsbury
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 Samaritans of Shrewsbury 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 Samaritans of Shrewsbury recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- Armed Forces Day
We also pledge the following:

-Supporting veterans young and old, and service spouses and partners who wish to become Samaritans volunteers -Being an active member of the Shropshire armed forces partners group

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.
Federal Express Europe
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 Federal Express Europe 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 Federal Express Europe 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
We also pledge the following:

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.
RFIG20170 - Statutory Residence Test (SRT): Automatic overseas tests: Other days that can reduce the reference period
Source: gov.uk (2025-04-04)


When calculating the reference period the individual can also subtract the following:
- days when they would have worked but were on sick leave and they could not work as a result of the illness or injury
- days when they would have worked but were on annual leave or parenting leave from work (refer to RFIG20180 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20180)), provided these amounts were reasonable
- any non-working days embedded within a block of leave - annual, parenting or sick leave they have subtracted under either of the 2 previous bullet points
No reduction under the above may be made in respect of a disregarded day (refer to RFIG20150 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20150)). So if the individual works:
- for more than 3 hours in the UK , (for the purposes of calculating whether they have worked sufficient hours overseas)
on a day and then they take a half day of annual leave, they should subtract this day as a disregarded day and not as a half day of annual leave. If these types of leave, when added together, do not add up to a whole number of days across the reference period, the number of days should be rounded down to the nearest whole number.
PM call with President of Finland: 22 February 2025
Source: gov.uk (2025-02-22)

The Prime Minister spoke to the President of Finland Alexander Stubb this afternoon.

The Prime Minister spoke to the President of Finland Alexander Stubb this afternoon.

The Prime Minister began by reiterating the need to secure enduring peace for Ukraine and bring an end to Russia’s illegal war.

The leaders agreed the need for Europe to step up support to achieve this, and the Prime Minister said the UK is ready to play a role in future security guarantees.

They agreed to stay in close contact.
Otter Valley Funerals 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 Otter Valley Funerals 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 Otter Valley Funerals 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.