theodi/ndl-core-corpus huggingface dataset:
ASC and AWERB Hub workshop report: October 2024
Source: gov.uk (2025-01-09)

Report for the Animal Welfare Ethical Review Body (AWERB) subgroup of the Animals in Science Committee's (ASC) 11th workshop on 16 October 2024.

The Animal Welfare Ethical Review Body (AWERB) subgroup of the Animals in Science Committee (ASC) held its 11th workshop for the AWERB Hub on 16 October 2024.

The aim of the event was to enable attendees to share and discuss:
- an update on the work of the ASC
- skills and training needed by an AWERB
- the benefits of an active AWERB hub
This report sets out the key points and findings from the workshop.

We are aware this publication may have accessibility issues. We are reviewing it so that we can fix these. Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy).
COM125040 - Repayments/reallocations: non automatic repayments: direct repayment - HMRC Payments
Source: gov.uk (2025-12-09)


Where a payment in error is identified these must be repaid by HMRC Payments.

The following types of payment are examples of payments in error
- duplicate payment
- the payment was not intended for HM Revenue & Customs
Repayment interest is not appropriate to these repayments.

Use function DREP (Direct Repayment) to repay duplicate payments made by a company.

Payments not intended for HM Revenue & Customs are repaid through OAS.

The Group Payment Team uses function DREP (Direct Repayment) to make repayments in the course of the administration of Group Payment Arrangements. COM96000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com96000) has more information.

In all other circumstances when repayment is necessary and COTAX cannot handle it automatically, ask the responsible office to make the repayment.

HMRC Payments make repayments after payments are transferred to OAS for repayment by using:
- function REOD (Direct Reallocation Out Of COTAX) in an responsible office
- function REAO (Direct Reallocation Out Of COTAX) in a Debt Management Office
Do not use function DREP to repay a duplicate payment when the company requests the issue of a payable order by hand or the repayment is for £150,000 or more and cannot be made using Bacs.

Options within function DREP

There are four options within DREP:
- repay an overpayment
- repay a specific payment
- repay a specific amount
- process confirmed repayments
See COM125041 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com125041) for a list of functions to use in particular situations
IHTM13026 - Change of Domicile: Voting Rights
Source: gov.uk (2025-04-07)


From 6 April 2025, for inheritance tax purposes, domicile is replaced by long-term UK residence and you can find details of these rules at IHTM (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000).

Registering as an overseas elector and/or voting in UK elections may be considered as evidence of either creating a political link with another country or continuing one with the UK.

But if these actions were taken on or after 6 April 1996, they are disregarded in ascertaining common law domicile for the purposes of Income Tax, Capital Gains Tax and Inheritance Tax (IHT), under FA96/S200.

For the purposes of the deemed domicile (IHTM13024 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13024)) provisions for IHT (the three-year rule) the relevant date is 6 April 1993.
The United Kingdom is deeply concerned about the worsening situation for children in conflicts around the world: UK statement at the UN Security Council
Source: gov.uk (2025-06-25)

Statement by Ambassador James Kariuki, UK Deputy Permanent Representative to the UN, at the UN Security Council meeting on children and armed conflict.

The UK remains committed to supporting Syrians as they rebuild after years of suffering, with an inclusive transition that reflects a wide range of voices, including those of Syria’s youth.

I will make three points today.

First, the United Kingdom is deeply concerned about the worsening situation for children in conflicts around the world.

The Secretary-General’s report highlights a shocking 25% increase in grave violations against children in the past year.

We call on all parties to armed conflict to immediately end and prevent grave violations against children. Perpetrators need to be held to account.

We also echo the Secretary-General’s call for all listed parties to engage with the United Nations to develop and implement action plans to end and prevent grave violations.

Second, as we’ve heard today, cases of rape and other forms of sexual violence against children have increased by over a third in the past year.

In Sudan, children as young as one are reportedly subject to sexual violence.

The United Kingdom unequivocally condemns sexual violence against children and has championed the rights of child survivors and rallied global action through the Preventing Sexual Violence in Conflict Initiative.

Third, in too many conflicts, children are bearing the brunt of violence.

The conflict in the Occupied Palestinian Territories is having a catastrophic impact on children, with thousands killed and maimed as a result of Israeli military action.

Palestinians, desperate to feed their families, have been killed as they try to reach the few aid sites permitted by Israel.

This is unacceptable.

We call on Israel to abide by its obligations under international humanitarian law to protect children and urgently lift restrictions to enable aid to enter Gaza at scale.

Israeli children have also suffered as a result of Hamas’ despicable crimes, with children killed and taken hostage on 7 October.

The UK repeats its call for an immediate ceasefire and the release of all remaining hostages.

And Russia continues to kill and maim children and attack schools and hospitals in its illegal war in Ukraine.

We call on Russia to cease this unprovoked war and return forcibly deported children to Ukraine.

President, the United Kingdom remains steadfast in its commitment to the Children and Armed Conflict mandate and ending grave violations against children.

We need to do more to protect children. They are the next generation of leaders and peacebuilders. They are our future.
Restricted and processed animal proteins: application to transport and use in animal feed
Source: gov.uk (2025-06-24)

Form to apply to use restricted animal proteins in animal feed, or to transport bulk straight processed animal proteins or restricted proteins.

This form should be used to apply for registration to:
- transport unmixed restricted or processed animal protein
- produce feed containing restricted protein
- buy in and use feed containing restricted protein where ruminants are kept
For further on the feed controls, please refer to the feed controls in the Transmissible Spongiform Encephalopathies (TSE) regulations.
NR14 8TZ, Anglian Water Services Limited: environmental permit issued - EPR/LP3499SY/V006
Source: gov.uk (2025-04-02)

View the permit issued for Whitlingham Sludge Treatment Centre (STC), Norwich  under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:

Operator name: Anglian Water Services Limited

Installation name: Whitlingham Sludge Treatment Centre (STC)

Permit number: EPR/LP3499SY
Bangladesh: Knowledge Base profile
Source: gov.uk (2025-05-02)

This document contains information about Bangladesh to help HM Passport Office staff process passport applications.

Knowledge Base is an information resource for HM Passport Office staff.

This document includes information about:
- names
- nationality
- parental responsibility
- adoption
- surrogacy
- gender recognition
- civil partnerships and marriage
- documents from Bangladesh
Cosy Direct
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 Cosy Direct 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 Cosy Direct recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
CAPI04250 - CAP charges: countervailing charge
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 charge may apply to certain products, eg fruit and vegetables from particular countries at particular times of the year.

The nature of the charge is similar to anti-dumping duty and is designed to protect EU produced goods.

Countervailing charges are indicated in Column 5 of Volume 2 of the Tariff through footnotes and are displayed on CHIEF (DCVC).
Somerset's National Nature Reserves
Source: gov.uk (2025-09-08)

Nature reserves in Somerset that Natural England identifies as among England's finest sites for wildlife and/or geology.

Details on the management, features, location, safety and contact information for Somerset’s NNRs:
- Barrington Hill (https://www.gov.uk/government/publications/somersets-national-nature-reserves/somersets-national-nature-reserves#barrington-hill)
- Dunkery and Horner Woods (https://www.gov.uk/government/publications/somersets-national-nature-reserves/somersets-national-nature-reserves#dunkery-and-horner-wood)
- Hardington Moor (https://www.gov.uk/government/publications/somersets-national-nature-reserves/somersets-national-nature-reserves#hardington-moor)
- Hawkcombe Woods (https://www.gov.uk/government/publications/somersets-national-nature-reserves/somersets-national-nature-reserves#hawkcombe-woods)
- Mendip (https://www.gov.uk/government/publications/somersets-national-nature-reserves/somersets-national-nature-reserves#mendip)
- Somerset Wetlands (https://www.gov.uk/government/publications/somersets-national-nature-reserves/somersets-national-nature-reserves#somerset-wetlands)
- Tarr Steps Woodland (https://www.gov.uk/government/publications/somersets-national-nature-reserves/somersets-national-nature-reserves#tarr-steps-woodland)
See also the downloadable leaflet South West: Somerset and Dorset National Nature Reserves (http://publications.naturalengland.org.uk/publication/32047?category=59026).

Research opportunities

Some NNRs host students who are working on dissertations or similar projects. This provides the opportunity to study on a high quality site and to contribute to the research and management of the reserve.

Read more information (https://www.gov.uk/government/publications/research-opportunities-on-national-nature-reserves-in-england) about how we arrange these projects, the list of reserves that currently offer this facility and some suggested topic titles.
Company Names Tribunal decision: Whitestuff Trade Ltd
Source: gov.uk (2025-01-29)

Decision for applicant White Stuff Ltd against registration number 14906279, applicant successful.

Application number 4799

Applicant White Stuff Ltd objected to the name used by Whitestuff Trade Ltd under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 22 January 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Whitestuff Trade Ltd is changed to 14906279 LTD.
The Oratory Prep School
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 The Oratory Prep School 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 The Oratory Prep School 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.
Early years and childcare: Ofsted's enforcement policy
Source: gov.uk (2025-11-07)

Ofsted's policy on how we regulate childcare providers explains what we may do if a provider is not following the regulations.

This policy explains how we regulate childcare providers, including childminders, nannies, nurseries, childminder agencies and other types of childcare. It also sets out:
- our powers under the law
- what actions we can take if providers are not following the regulations
- what we may do if we find out about unregistered provision
- a list of the things registered providers need to tell us about
Use our Report a serious childcare incident service (https://www.gov.uk/guidance/report-a-serious-childcare-incident) to report accident and incidents to Ofsted.
Medicines and Healthcare Products Regulatory Agency Annual Report and Accounts 2024 to 2025
Source: gov.uk (2025-07-20)

MHRA annual report and accounts 2024 to 2025.

The Medicines and Healthcare products Regulatory Agency annual report and accounts 2024 to 2025 were laid in Parliament on 21 July 2025. It provides an overview of our performance.

It is accompanied this year by a report showing key areas of impact made by the MHRA during the past year.
Somalia sanctions: guidance
Source: gov.uk (2025-03-14)

Guidance on the Somalia (Sanctions) (EU Exit) Regulations 2020.

The Somalia (Sanctions) (EU Exit) Regulations 2020 (https://www.legislation.gov.uk/uksi/2020/642/contents/made) came fully into force on 31 December 2020.

This guidance assists people in implementing and complying with the regulations. It covers the prohibitions and requirements imposed, and provides guidance on best practice for:
- complying with the prohibitions and requirements
- enforcing them
- circumstances where they do not apply
This guidance should be read alongside more detailed sanctions guidance published by departments including the Department for Business and Trade (DBT), Home Office and HM Treasury, through the Office of Financial Sanctions Implementation (OFSI).
The online accounts and Company Tax Return service is closing
Source: gov.uk (2025-03-06)

The joint online filing service will close on 31 March 2026.

Companies House and HMRC are closing the joint online filing service on 31 March 2026.

Companies have used this service to file their accounts and Company Tax Returns at the same time with Companies House and HMRC, but it will close in 12 months’ time.

From 1 April 2026, companies can file their annual accounts with Companies House using third party software, our web services or paper filing. However, you will need to use software to file your Company Tax Return with HMRC.

Why the service is closing

The service is closing because it’s now outdated. It no longer aligns to modern digital standards, enhanced corporation tax requirements or changes to UK company law under the Economic Crime and Corporate Transparency Act (https://changestoukcompanylaw.campaign.gov.uk/) (ECCT act).

Closing the service also reinforces the big changes taking place at Companies House, as we implement further measures set out in the ECCT act and introduce new processes such as identity verification (https://changestoukcompanylaw.campaign.gov.uk/identity-verification/).

What you need to do

We recommend downloading and saving at least 3 years of accounts filings for your company. You will not be able to access any previous filings on this service after 1 April 2026.

Start considering your software filing options. You’ll need to find a suitable software provider that can meet your filing needs for both Companies House and HMRC.

Find out more about what you need to do to prepare for the closure of the online service to file your accounts and Company Tax Return (https://www.gov.uk/guidance/closure-of-the-service-to-file-your-company-accounts-and-tax-return).

Moving to filing accounts by software only

In the future, you’ll only be able to file accounts with Companies House using third party software.

Although there are currently other ways to file accounts with us, most companies can make the change to using software now.

Filing accounts through software gives you the greatest flexibility to showcase the financial data of your company. It can also give you a variety of functionality to support the running of your business. Many software providers offer a range of accounting packages to help you prepare and file accounts – you can find software for filing company documents (https://www.gov.uk/software-company-accounts).

This future change supports our goal of enabling a fully digital filing service. It will also help us to meet our organisational priority to prevent economic crime and bring the UK in line with international best practice.

We’ll aim to give companies at least 21 months’ notice before this change comes into effect.

Sign up for our newsletters (https://public.govdelivery.com/accounts/UKCH/subscriber/new) to stay up to date with our services.
Cyfamod y Gymdeithas Sifil: Bwrdeistref Camden Llundain
Source: gov.uk (2025-07-17)

Cyllid digyfyngiad a hirdymor.

Ers 2015, mae Bwrdeistref Camden yn Llundain yn gweithredu cynllun cymorth hirdymor i’r sector gwirfoddol, gan gynnwys cynnig grantiau saith mlynedd drwy’r Gronfa Partneriaid Cymunedol. Nod y dull hwn yw cynyddu sefydlogrwydd, caniatáu cynllunio strategol, a lleihau’r fiwrocratiaeth sy’n gysylltiedig â cheisiadau grant niferus.

Lansiodd y Cyngor raglen Cronfa Partneriaid Cymunedol saith mlynedd (2024 i 2031), gan ddarparu grantiau craidd i sefydliadau’r gymdeithas sifil leol sy’n cyflawni newid cymdeithasol arwyddocaol. Cafodd 38 o sefydliadau grantiau yn amrywio o £10,000 i £100,000 y flwyddyn, sef rhan o fuddsoddiad blynyddol ehangach o £4 miliwn. Mae’r cyllid aml-flwyddyn wedi cryfhau perthnasoedd yn sylweddol, gan feithrin amgylchedd cydweithredol sy’n canolbwyntio ar nodau cymunedol cyffredin. Roedd hyblygrwydd y cyllid yn fodd i sefydliadau drosoli cyllid arall ac addasu at anghenion sy’n esblygu. Wrth ddylunio’r rhaglen, cafodd y Cyngor eu harwain gan egwyddorion Grantiau Agored ac Ymddiriedus (https://www.ivar.org.uk/open-and-trusting-for-public-agencies/) y Sefydliad Gweithredu Gwirfoddol (IVAR), a daeth yn un o’r asiantaethau cyhoeddus cyntaf i ymuno â’r fenter yma sy’n hybu’r arferion gorau mewn cyllid grantiau. Gan dynnu ar y gwersi a ddysgwyd o raglenni cyllido blaenorol a thrwy ymateb i newidiadau yn anghenion allanol cymunedau a sefydliadau ar lawr gwlad, mae Camden yn dal i ddatblygu ecosystem gyllido amrywiol i gefnogi mwy o sefydliadau ar wahanol gyfnodau datblygu.

Y gwersi allweddol

Mae’r dull yma wedi hybu mwy o gydweithredu, cyd-gymorth, a gweithio cydweithredol, gan symud perthnasoedd o’r trafodaethol i’r strategol, gan rymuso sefydliadau i gyflawni effaith gymunedol barhaol.
Financial Secretary to the Treasury
Source: gov.uk (2025-05-02)

The Financial Secretary to the Treasury ( FST ) is the Growth Minister and is responsible for: Supporting the Chancellor on the Growth Mission, specifically: People: leading on the Treasury’s input to skills and workforce policy, including labour market, skills and migration Place: leading on the Treasury’s input to regional growth, including cities and devolution and growth elements of housing and planning Net Zero: leading on the Treasury’s input to the clean energy mission, including Great British Energy, decarbonisation, and green industries Industrial Strategy and Trade: leading on the Treasury’s input to the  industrial strategy, trade strategy and EU opportunities Innovation: including leading on the Treasury’s input to R&D, AI, digital economy and diffusion Supporting the Chancellor on reforms to the UK’s Public Financial Institutions, including driving growth via the National Wealth Fund and British Business Bank Supporting the Chancellor on economic security and resilience Economic and business regulation and competition Leading on the Treasury’s interest in welfare policy Leading on the Treasury’s interest in inward and foreign direct investment (non-FS) Business engagement (non-FS) The Crown Estate  Departmental minister for HM Treasury Group (including responsibility for the Darlington campus) Leading on procurement and commercial strategy, including improving the efficiency and effectiveness of procurement Treasury business in the House of Lords

The Financial Secretary to the Treasury (FST) is the Growth Minister and is responsible for:

Supporting the Chancellor on the Growth Mission, specifically:

People: leading on the Treasury’s input to skills and workforce policy, including labour market, skills and migration

Place: leading on the Treasury’s input to regional growth, including cities and devolution and growth elements of housing and planning

Net Zero: leading on the Treasury’s input to the clean energy mission, including Great British Energy, decarbonisation, and green industries

Industrial Strategy and Trade: leading on the Treasury’s input to the industrial strategy, trade strategy and EU opportunities

Innovation: including leading on the Treasury’s input to R&D, AI, digital economy and diffusion

Supporting the Chancellor on reforms to the UK’s Public Financial Institutions, including driving growth via the National Wealth Fund and British Business Bank

Supporting the Chancellor on economic security and resilience

Economic and business regulation and competition

Leading on the Treasury’s interest in welfare policy

Leading on the Treasury’s interest in inward and foreign direct investment (non-FS)

Business engagement (non-FS)

The Crown Estate

Departmental minister for HM Treasury Group (including responsibility for the Darlington campus)

Leading on procurement and commercial strategy, including improving the efficiency and effectiveness of procurement

Treasury business in the House of Lords
Product Safety Report: 0-12M Newborn Wrap Blanket Teddy Baby Sleeping Bag sold via eBay (2503-0101)
Source: gov.uk (2025-03-28)

Product Safety Report for 0-12M Newborn Wrap Blanket Teddy Baby Sleeping Bag sold via eBay presenting a serious risk of suffocation.

Summary

Product:0-12M Newborn Wrap Blanket Teddy Baby Sleeping Bag sold via eBay

Hazard: The product presents a serious risk of suffocation as the product has a hood. If a baby is placed inside a hooded sleeping bag and left unattended, the baby’s natural movement may cause the hood to cover the head/face.

Corrective action: The listing has been removed by the online marketplace (eBay).

Product information

Hazard

The product has a hood which is not permitted in the relevant standard, BS EN 16781:2018. If a baby is placed inside a hooded sleeping bag and left unattended, the baby’s natural movement may cause the hood to cover the head/face, presenting a suffocation hazard.

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

Corrective action

The listing has been removed by the online marketplace (eBay).

We recommend owners stop using this product immediately. Contact the distributor you purchased from to request redress.

Additional information

PSD notification number: 2503-0101

Notified by: Office for Product Safety and Standards
The United Kingdom remains a steadfast supporter of the International Court of Justice: UK statement at the UN General Assembly
Source: gov.uk (2025-10-30)

Statement by Sally Langrish, UK Legal Adviser at the UN General Assembly Report of the International Court of Justice

I have the honour to deliver this statement on behalf of the United Kingdom in response to the presentation of the annual report of the International Court of Justice.

We thank President Iwasawa and the members of the Court for their continued dedication to the sound administration of justice and the peaceful settlement of disputes.

The United Kingdom welcomes the Court’s report and commends its work over the past year, which reflects a growing case load and a broadening scope of legal issues involving States from all five regional groups of the United Nations.

We remain a steadfast supporter of the Court as demonstrated by our acceptance of its compulsory jurisdiction. We reiterate the General Assembly’s call for States that have not yet done so to consider accepting the Court’s jurisdiction in accordance with its Statute.

There are three key points that the United Kingdom would like to highlight. Firstly, we commend the Court’s handling of complex contentious cases, including those concerning territorial delimitation, immunities and treaty interpretation.

The Court’s careful approach to jurisdictional matters highlights the importance of procedural integrity and the limits of judicial competence. The United Kingdom also notes the Court’s significant role in its advisory proceedings. These opinions can clarify complex legal questions, assisting the United Nations and its Member States in addressing global legal challenges.

Secondly, the Court’s workload remains very substantial. A reflection of the trust placed in it by States. With the rise in multi-party interventions and broader participation in advisory proceedings, efficient management of increasingly complex cases is essential to safeguard the Court’s resources and ensure timely delivery of justice. We must ensure the Court has the resources it needs to meet the demands of its increasing docket.

Finally, the Court’s impartiality, independence and legal rigor are central to maintaining the credibility of the international legal system. The United Kingdom is proud to support the Court and to contribute to its future through the nomination of Professor Dapo Akande for election to the bench in the 2026 election.

We have also been pleased to contribute to the Trust Fund for the Judicial Fellowship Programme to assist young jurists from developing countries to gain professional experience and contribute to the Court’s legal research and broader mission. We thank the president of the Court for his report and for the Court’s continued service to the international community.
Professor Henry G Overman OBE
Source: gov.uk (2025-10-08)

Professor Henry G Overman is a Professor of Economic Geography in the Department of Geography and Environment at the London School of Economics. He is also the Research Director of the Centre for Economic Performance and the Director of the What Works Centre for Local Economic Growth. His research on the causes and consequences of spatial disparities and the impact of urban and regional policy has been published in leading economics and geography journals. He has provided policy advice to The European Commission, HM Government and Greater Manchester, among others. Henry is also affiliated with the Centre for Economic Policy Research.

Professor Henry G Overman is a Professor of Economic Geography in the Department of Geography and Environment at the London School of Economics. He is also the Research Director of the Centre for Economic Performance and the Director of the What Works Centre for Local Economic Growth. His research on the causes and consequences of spatial disparities and the impact of urban and regional policy has been published in leading economics and geography journals. He has provided policy advice to The European Commission, HM Government and Greater Manchester, among others. Henry is also affiliated with the Centre for Economic Policy Research.
Elliot & Company WS
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 Elliot & Company WS 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 Elliot & Company WS 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
We also pledge the following:

-Working with 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.
EIM36530 - Deductions from earnings: capital allowances: meaning of 'plant or machinery'
Source: gov.uk (2025-10-23)


There is no statutory definition of what constitutes ‘plant,’ but most buildings, structures and land are excluded from plant and machinery allowances by statute.

In general, ‘plant’ is apparatus with which the qualifying activity is conducted, if it is kept to use in that activity. Broadly speaking, to qualify as "plant" an item must have a working life of at least two years (see CA21100 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca21100)). For further information, see CA21000 (https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca21000).

If an item does not qualify as plant or machinery you will need to consider whether a deduction is due under the general rule for employees’ expenses in Section 336 ITEPA 2003 (see EIM31600 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31600) onwards and EIM36510 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim36510)).
C Davies v Certs Assured Ltd: 1305309/2023
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in C Davies v Certs Assured Ltd: xx-xxxx-xxxx - Preliminary (https://assets.publishing.service.gov.uk/media/690dbaf943f8a163237298ad/Cody_Davies_v_Certs_Assured_Ltd_-_xx-xxxx-xxxx-Judgment.pdf).
BLM15005 - Lease accounting: finance lease accounting: finance lessees: commercial substance
Source: gov.uk (2025-08-28)


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

This section is applicable to entities applying FRS 102 pre 2024 amendments or FRS 105.

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

As with finance lessors, the accounting treatment by finance lessees reflects the commercial substance of the transaction and a finance lease is accounted for in much the same way as a loan.

A finance lease normally consists of two distinct periods: a 'primary' period, and a 'secondary' period. The 'loan' (with 'interest') is repaid during the primary lease period. Once that period is over the lessee usually has the option to continue to hire the asset for a nominal rent during the secondary lease period (or periods), either indefinitely or for at least the remaining useful life of the asset.

This part of the guidance outlines the principles that underpin the accounting practice, and illustrates these through two practical examples:

Example 1 shows how the principles are converted into practice, as well as showing what typically happens if the underlying asset is sold – see BLM15505 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm15505) onwards;

Example 2 considers the features of a lease where the primary period rentals are uneven - see BLM15600 (https://www.gov.uk/hmrc-internal-manuals/business-leasing-manual/blm15600) onwards.
Tell HMRC the value of items in your PAYE Settlement Agreement
Source: gov.uk (2025-06-04)

Use form PSA1 or send an informal calculation to tell HMRC about the value of items included in your PAYE Settlement Agreement.

As an employer or agent, use the online PSA1 form or your own informal calculation, to report benefits or expenses included in your PAYE Settlement Agreement (https://www.gov.uk/paye-settlement-agreements).

You must include all employees who have received the benefits or expenses, including any employees that earn below the personal tax allowance.

Before you start

Get all of your information together before you start. You will need to tell us:
- your email address
- the tax year the notification applies to
- your employer PAYE reference number
- Scotland
- Wales
- England
- Northern Ireland
You’ll also need to tell us the total value (including VAT) of each type of benefit or expense given to employees by tax band (for each tax rate area). For example, total amount of travel expenses paid to employees on a 20% Scottish tax rate.

Use the online form

This is the quickest way to tell us about the value of items included in your PAYE Settlement Agreement.

You’ll need to either:
- sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
- use your email address to get a confirmation code that you can use to sign in
Start now (https://www.tax.service.gov.uk/submissions/new-form/tell-hmrc-paye-settlement-agreement-amount)

Post an informal calculation

You can tell us the value of the items included in your PAYE Settlement Agreement using your own calculation.

If you decide to do this:
- it will take longer for us to review the information you have given
- we will need to contact you if we have any questions
Send your calculation to:

PAYE Settlement AgreementsHM Revenue and CustomsBX9 2AN

You do not need to include a street name, city name or PO box. Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).
T Rennie v Ronnan Corporation (ECO) Ltd: 6005700/2025
Source: gov.uk (2025-07-01)

Employment Tribunal decision.

Read the full decision in T Rennie v Ronnan Corporation (ECO) Ltd: 6005700/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/68625cb2b466cce1bb1219e3/T_Rennie_v_Ronnan_Corporation__ECO__Ltd_-_6005700_2025_-_Judgment.pdf).
Surveillance reports
Source: gov.uk (2025-04-03)

Annual reports on mortality surveillance.

CCHS navigation menu: CCHS homepage (https://www.gov.uk/government/organisations/the-centre-for-climate-health-security)Topic: weather-related hazards (https://www.gov.uk/government/collections/climate-related-hazards) Hazard: all weather-related hazards (https://www.gov.uk/government/collections/all-climate-related-hazards), heat (https://www.gov.uk/government/collections/heat)

Resources for surveillance reports:

Resources on heat:
- Heat summary - all heat mortality monitoring reports (https://www.gov.uk/guidance/heat-summary-heat-mortality-monitoring-reports)
- Report for 2024 (https://www.gov.uk/government/statistics/heat-mortality-monitoring-report-england-2024)
- Reports for 2020 to 2023 (https://www.gov.uk/government/publications/heat-mortality-monitoring-reports)
- Reports for 2016 to 2019 (https://webarchive.nationalarchives.gov.uk/ukgwa/20131211142150/http:/www.hpa.org.uk/Topics/)
Regulator's notification 03-2025: declarations
Source: gov.uk (2025-08-29)

Notification on the declarations required by the Forensic Science Regulator code of practice.

This notification is to make the forensic science community and criminal justice system aware that the Forensic Science Regulator is preparing declarations guidance version 3.

This will support the statutory code version 2, which comes into force in October 2025.

The notification covers:
- other declarations made by organisations, alongside a declaration of compliance to the code
- the basis on which declarations should be made when version 2 of the code comes into force
James Roscoe MVO
Source: gov.uk (2025-09-11)

James Roscoe is Chargé d’Affaires to the USA. He was previously appointed Deputy Head of Mission at the British Embassy Washington in July 2022. Before moving to Washington he was the UK Ambassador to the UN General Assembly from 2019.  Prior to this, from 2016 to 2019 he held the roles of Director for Communication at the Cabinet Office, and subsequently the Department for Exiting the European Union. James was previously Communications Secretary to HM The Queen in the Royal Household from 2013 to 2016 and was Chief Press Officer in the Prime Minister’s Office, 10 Downing Street, for PMs Blair and Brown from 2006 to 2009. His home department is the Foreign Commonwealth and Development Office. He has also had postings to: the UK Mission to the UN (2009 to 2012), working on sanctions, counter-terrorism and counter-proliferation issues; to the High Commission in Freetown, Sierra Leone (2004 to 2006); and to the Coalition Provisional Authority in Basra, Iraq (2003 to 2004).

James Roscoe is Chargé d’Affaires to the USA. He was previously appointed Deputy Head of Mission at the British Embassy Washington in July 2022.

Before moving to Washington he was the UK Ambassador to the UN General Assembly from 2019. Prior to this, from 2016 to 2019 he held the roles of Director for Communication at the Cabinet Office, and subsequently the Department for Exiting the European Union.

James was previously Communications Secretary to HM The Queen in the Royal Household from 2013 to 2016 and was Chief Press Officer in the Prime Minister’s Office, 10 Downing Street, for PMs Blair and Brown from 2006 to 2009.

His home department is the Foreign Commonwealth and Development Office. He has also had postings to: the UK Mission to the UN (2009 to 2012), working on sanctions, counter-terrorism and counter-proliferation issues; to the High Commission in Freetown, Sierra Leone (2004 to 2006); and to the Coalition Provisional Authority in Basra, Iraq (2003 to 2004).
Ms C Forman v Yakushi Ltd: 6002139/2024
Source: gov.uk (2025-03-07)

Employment Tribunal decision.

Read the full decision in Ms C Forman v Yakushi Ltd: 6002139/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67c98ea5d0fba2f1334cf312/Ms_C_Forman_-vs-_Yakushi_Limited_-_6002139.2024_-_Judgment.pdf).
Good estate management for schools
Source: gov.uk (2025-02-24)

Advice for schools and responsible bodies to help manage their school buildings and land.

Managing your school estate effectively helps save money and keeps a healthy, safe and sustainable school environment. Find out more about the benefits of good estate management (PDF, 643KB) (https://assets.publishing.service.gov.uk/media/5f845992d3bf7f6ba5091f78/Benefits_of_strategic_estate_management.pdf).

The fundamentals of good estate management (https://www.gov.uk/guidance/good-estate-management-for-schools/the-fundamentals-of-good-estate-management) gives an overview of what policies and processes you should have in place.

Complete the organisational self-assessment tool (https://www.gov.uk/guidance/good-estate-management-for-schools/tools-and-checklists) to understand your organisation’s current approach to estate management.

Who should read this manual

This manual is useful if you have responsibility for overseeing or managing the estate of a school or schools, including buildings, grounds and infrastructure.

This includes:
- proprietors, leaders and governors of schools
- charity trustees of academies and academy trusts
- trustees of schools
- school business professionals
- those with responsibility for the day-to-day running of the school estate
- local authorities
- diocesan authorities and other religious authorities and bodies
Homes England Freedom of Information (FOI) compliance statistics — 2024 and 2025
Source: gov.uk (2025-11-14)

FOI compliance statistics detailing performance of the handling of requests for information under the Freedom of Information Act 2000.

FOI compliance statistics report for financial year 2024 and 2025 providing details on our performance regarding handling requests for information under the Freedom of Information Act 2000, following best practice as outlined in the Cabinet Office’s FOI Code of Practice.
Insolvency practitioner regulation: process review 2024
Source: gov.uk (2025-06-10)

Annual Review of Insolvency Practitioner Regulation

This publication provides detail of the regulation of the insolvency profession, including a review of activities undertaken by the Insolvency Service and action taken by regulators against their member insolvency practitioners.
PPN 016: Carbon Reduction Contract Schedule
Source: gov.uk (2025-02-17)

The PPN introduces an optional standard carbon reduction contract schedule that can be included in Government contracts.

This PPN has been updated to reflect new terminology introduced by the Procurement Act 2023 and the Procurement Regulations 2024. For procurements commenced and contracts awarded before this date, please refer to PPN 01/24