theodi/ndl-core-corpus huggingface dataset:
MTT55110 - Administration: Compliance: Compliance checks: Overview
Source: gov.uk (2025-08-05)


During compliance checks, the filing member will be responsible for interacting with HMRC on behalf of its group. This simplifies administration and reduces the compliance burden on groups.

This is set out in part 6, schedule 14 to Finance (No.2) Act 2023.

HMRC right to carry out a compliance check

MTT is administered under self-assessment. In general terms, this means that the amount returned by the group in its self-assessment return is taken to be the assessment, and the liability is payable without any action on HMRC’s part.

Once the self-assessment return has been received, legislation gives HMRC the explicit right to enquire into the return and carry out a compliance check. HMRC is under no obligation to give notice that a particular return has been ‘accepted’ or that no compliance checks will be made into that return.

The right to carry out a compliance check extends to anything contained in the self-assessment return, or which is required to be contained in the return. This includes claims and elections, and extends to any amendments to the return. See MTT55140 for guidance on carrying out compliance checks where a return has been amended.

Amendments during the course of an enquiry

During a compliance check, HMRC may make an amendment (a ‘jeopardy amendment’) to the group’s self-assessment if it is believed that:
- the self-assessment understates the group’s true tax liability, and
- there is likely to be a loss of tax to the Crown unless the assessment is amended at once.
The self-assessment is amended for all purposes when written notice to that effect is given to the filing member. See MTT55150 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55150) for guidance on jeopardy amendments.

Concluding compliance checks

A compliance check is completed when a written notice of completion (a ‘closure notice’) is issued to the filing member. This notice will state the conclusions of the compliance check. The notice will conclude all elements of the compliance check and must include the amended amount of tax due if an amendment is required.

The closure notice takes effect when it is issued and amends the return to give effect to the conclusions stated in the notice.

The filing member has the right to apply to the Tribunal to request that HMRC be directed to give a closure notice within a specified period.

See MTT55260 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55170) for further information on closure notices.
British High Commission Malé
Source: gov.uk (2025-02-26)

The British High Commission in Maldives maintains and develops relations between the UK and Maldives.

Find out more on our UK and Maldives news page (https://www.gov.uk/world/maldives/news). You can also access UK government services while in Maldives (https://www.gov.uk/world/maldives).

The High Commission in Colombo (https://www.gov.uk/world/organisations/british-high-commission-colombo) provides consular assistance to British nationals in Maldives.

If you’re travelling in Maldives, see our Maldives travel advice (https://www.gov.uk/foreign-travel-advice/maldives).

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:
- ill, injured, or involved in a crime
- with a British person who’s died
Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/maldives/british-high-commission-male)

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document).

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizenship).

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/maldives/british-high-commission-male).

If your passport has been lost you will need a police report and English translation before an ETD can be issued.

Other consular services

Notarial and documentary services

The British High Commission does not provide any notarial services and recommends that you check the lawyers list (https://www.gov.uk/government/publications/maldives-list-of-lawyers) or seek advice from a local notary public.

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Manufactured Animal Feed Statistics NI, March 2025
Source: gov.uk (2025-06-19)

Animal feed statistics are based on surveys and provide information on the quantities of feed used in Northern Ireland on a monthly, quarterly and annual basis

Total monthly deliveries of compound and other processed animal feedstuff and the amount of raw materials used in the production of compound and other processed animal feedstuffs, by Northern Ireland feedstuffs manufacturers.
Mr M Mirza v LHR Airports Ltd: 6008037/2024
Source: gov.uk (2025-09-29)

Employment Tribunal decision.

Read the full decision in Mr M Mirza v LHR Airports Ltd: 6008037/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68d3bb99275fc9339a248c0c/Mr_M_Mirza_v_LHR_Airports_Ltd_6008037_2024_Judgment.pdf).
RDRM35230 - Remittance Basis: Amounts Remitted: Mixed Funds: Remittances from mixed funds
Source: gov.uk (2025-04-07)


The provisions at sections 809Q and 809R ITA 2007 work together to determine whether, in what amounts (and how) transfers from mixed funds are chargeable to UK tax as remittances.

A taxable remittance from a mixed fund is made where:
- property (including money) is brought to, received or used in the UK by or for the benefit of a relevant person
- property (including money) is used outside the UK for the benefit of a relevant person in the UK or in respect of a relevant debt
- a service is provided in the UK to or for the benefit of a relevant person
and the property, service or consideration for the service is, or derives in some way (directly or indirectly, in whole or in part) from, foreign income or gains within a mixed fund.

See RDRM33100 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm33100) for guidance on remittances that meet Conditions A and B of section 809L ITA 2007 and for the quantification of amounts remitted see RDRM35005 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm35005).
Navigating the risks of PFI project distress
Source: gov.uk (2025-03-10)

This technical guidance provides practical advice to PFI contract Senior Responsible Owners and contract managers to help them identify signs of PFI project distress and navigate the legal, commercial, financial and operational risks that project distress brings to their business operations.

There are 527 PFI contracts in England that span across a range of sectors, including schools, hospitals, housing, street lighting, roads maintenance, leisure centres, libraries and defence. Future payments under these contracts are expected to total more than £100bn.

Recent experience has shown that PFI project distress can, if unaddressed, carry significant jeopardy for contracting authorities and private sector partners, particularly if they are unprepared, including:
- potential disruption to services;
- major disputes and litigation costs;
- acceleration of contract expiry risk; and
- significant losses and unbudgeted termination payments.
The guidance note provides a combination of:
- technical information to SROs and contract managers (e.g. on project company financial distress, insolvency and contract termination);
- practical guidance on the issues SROs and contract managers should consider in preparing their legal, commercial, financial and operational strategies and action plans; and,
- directions to relevant IPA support.
Sunbelt Rentals 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 Sunbelt Rentals 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 Sunbelt Rentals 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 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.
Local Authority Treescapes Fund claim forms and guidance
Source: gov.uk (2025-11-24)

If you're an existing Local Authority Treescapes Fund (LATF) grant holder, use these forms and guidance to submit a claim. The LATF is closed for applications.

The Local Authority Treescapes Fund (LATF) is closed.

Submit an LATF claim

Complete the relevant forms:
- LATF pre-planting claim form
- LATF post-planting report and claim, read the post-planting report guide (https://www.gov.uk/government/publications/local-authority-treescape-fund-claim-form/latf-post-planting-report-guidance)
- LATF maintenance claim form (annually for 3 years following each year of planting), see more on final maintenance claims (#Maintenance)
- a signed non-RDPE claims declaration form (for all claims)
Email completed LATF forms, supporting evidence, and the declaration form to xxx@xxx.xx (mailto:xxx@xxx.xx).

Claims deadlines 2024 to 2025

Round 4 deadlines

Pre-planting claim 1 should be submitted upon receipt of a formal LATF ‘offer of funding’ and must be submitted before midnight on 31 March 2025.

Post-planting claim 2 must be submitted once year 1 planting is complete and before midnight on 31 March 2025.

Round 3 year 2 planting deadlines

Pre-planting claim 3 should be submitted after 1 April 2024 and must be submitted before midnight on 31 March 2025.

Post-planting claim 4

Post-planting claim 4 must be submitted before midnight on 31 March 2025.

Maintenance claims deadline

Maintenance claims (rounds 1 to 3) must be submitted between 1 October 2024 and 31 March 2025 (by midnight). We cannot accept maintenance claims submitted before 1 October of the financial year in which they are due.

Round 1 final maintenance claims

Round 1 final maintenance claims (for year 1 trees) must be submitted by 31 March 2025.

You need to send one ‘beat-up survey form’ with your final maintenance claim. Read the beat-up survey guide (https://www.gov.uk/government/publications/local-authority-treescape-fund-claim-form/latf-beat-up-survey-guidance) before completing. You should:
- complete the beat-up survey during the 2024 growing season, and any replacements planted in the winter (and before the claim is submitted by 31 March)
- submit one beat-up survey with your final maintenance claim
We can only accept one beat-up survey per final maintenance claim. This should be collated and submitted by the lead local authority.

You can also request a beat-up survey form from xxx@xxx.xx (mailto:xxx@xxx.xx).

Claims due in 2024-25 will not be paid if they are submitted after 31 March 2025.

You must submit claims during the submission period. Read more about when you can apply (https://www.gov.uk/guidance/local-authority-treescapes-fund#when-can-i-apply).
Solidifying wet utilities excavation waste using non-waste absorbents: RPS 275
Source: gov.uk (2025-11-30)

Environment Agency regulatory position on using non-waste absorbents to solidify saturated soils and slurry wastes produced during construction and excavation works.

This regulatory position statement (RPS) does not change your legal requirement to:
- have an environmental permit where one is required
- register an activity as exempt where you are required to do so
However, the Environment Agency will not normally take enforcement action if you do not comply with these legal requirements if you meet the requirements in this RPS.

The regulatory position does not apply to any other legal requirements.
Hertfordshire Police
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 Hertfordshire Police 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 Hertfordshire Police recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Reserve Forces Day
- UK Wounded, Injured And Sick
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Applications now open for the Wildlife Photographer of the Year
Source: gov.uk (2025-10-16)

We invite young photographers from Cameroon to amplify climate and biodiversity awareness ahead of COP30 and the Wildlife Photographer of the Year exhibition.

Are you between 18 and 40, passionate about photography and driven to protect nature? The British High Commission in Yaoundé invites emerging photographers to spotlight Cameroon’s rich biodiversity and climate realities through powerful visual storytelling. Aligned with the themes of the world-renowned Wildlife Photographer of the Year (WPY) exhibition (https://www.nhm.ac.uk/wpy), this initiative offers a unique platform to amplify environmental awareness ahead of COP30.

Eligibility

The competition is open to Cameroonian residents aged 18 years to 40 years.

Theme

Entries must reflect one of the official categories inspired by the Natural History Museum’s WPY (see below).

Categories:

wild places

animal portraits

behaviour (mammals, birds, reptiles, invertebrates)

urban wildlife

underwater worlds

documenting biodiversity

climate and nature

young voices for nature

Submission Format
- entries should be submitted in JPEG or PNG format.
Minimum resolution

The minimum resolution for photos is 1920x1080 pixels.

Caption/story

The caption or story should be a maximum of 150 words.

Deadline

The deadline is 31 October 2025.

Judging Criteria

Entries will be judged on creativity, relevance to theme, technical quality and storytelling.

Ownership

Entrants retain copyright but grant permission for exhibition and promotional use.

Disqualification

No AI-generated images, plagiarism, or harmful content is allowed.

Prizes

the overall winner will win £300 vouchers for camera gear and social media spotlight and an exhibition feature

runners-up will get certificates and social media spotlight and an exhibition feature

Note: Only one overall winner and one runner-up will be selected across all categories.

You can send your submissions to xxx@xxx.xx (mailto:xxx@xxx.xx).
Gwent Police
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 Gwent Police 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 Gwent Police 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:

-Gwent Police will strive to identify service and ex-service personnel involved in the criminal justice system and ensure, where appropriate, that relevant support services are put in place

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.
His Majesty's Revenue and Customs v Ducas Ltd [2025] UKUT 00362 (TCC)
Source: gov.uk (2025-10-30)

Upper Tribunal Tax and Chancery Decision of JUDGE THOMAS SCOTT and
JUDGE JEANETTE ZAMAN on 23 October 2025

Read full decision: His Majesty’s Revenue and Customs v Ducas Ltd (https://assets.publishing.service.gov.uk/media/6903308692779f89baa51fc2/HMRC_v_Ducas_Ltd_-_Final_Decision_.pdf)

DISCLOSURE – FTT ordered disclosure of adverse documents against HMRC but did not make an equivalent order against taxpayer – rolled-up hearing of oral renewal of application for PTA and substantive appeal - whether FTT made an error of law by not making an equivalent order against taxpayer – whether general principle that disclosure should be ordered on reciprocal basis – whether FTT’s decision was within the ambit of its case management discretion – held - permission to appeal granted on two grounds, but no general principle of reciprocity such that, on basis of application as made by HMRC, FTT’s decision was within generous ambit of its case management discretion - appeal dismissed
Melton Mowbray Pork Pie
Source: gov.uk (2025-03-05)

Protected food name with Protected Geographical Indication (PGI)

Product specification

Melton Mowbray Pork Pie product specification (https://assets.publishing.service.gov.uk/media/66f3b9407da73f1717764100/pfn-melton-mowbray-1.pdf)

Decision notice Melton Mowbray Pork Pie

Decision notice Melton Mowbray Pork Pie (https://assets.publishing.service.gov.uk/media/67c821c1ae2aa47d2f5ae2c8/Decision_notice_Melton_Mowbray_Pork_Pie.pdf)
National Travel Survey combined authority estimates
Source: gov.uk (2025-08-27)

The survey collects information on how, why, when and where people travel. The combined authority estimates focus on the travel of residents of combined authorities.

National Travel Survey combined authority data tables

NTS0201_CA: Full car driving licence holders by age, sex and combined authority of residence, aged 17 and over: England, 2002 onwards (https://assets.publishing.service.gov.uk/media/68e8d922cf65bd04bad76748/nts0201_ca.ods) (ODS, 263 KB)

NTS0303_CA: Average number of trips, stages, miles and time spent travelling by mode and combined authority of residence: England, 2002 onwards (https://assets.publishing.service.gov.uk/media/68a42ef550939bdf2c2b5e71/nts0303_ca.ods) (ODS, 585 KB)

NTS0308_CA: Average number of trips and average distance travelled by trip length, mode and combined authority of residence: England, 2002 onwards (https://assets.publishing.service.gov.uk/media/68a42ef632d2c63f869343c5/nts0308_ca.ods) (ODS, 708 KB)

NTS0403_CA: Average number of trips, miles and time spent travelling by trip purpose and combined authority of residence: England, 2002 onwards (https://assets.publishing.service.gov.uk/media/68a42ef6cd7b7dcfaf2b5e74/nts0403_ca.ods) (ODS, 634 KB)

NTS0409_CA: Average number of trips and distance travelled by purpose, main mode and combined authority of residence: England, 2002 onwards (https://assets.publishing.service.gov.uk/media/68a42ef6f49bec79d23d2989/nts0409_ca.ods) (ODS, 451 KB)

NTS0601_CA: Average number of trips, stages and distance travelled by sex, age, mode and combined authority of residence: England, 2002 onwards (https://assets.publishing.service.gov.uk/media/68a42ef550939bdf2c2b5e70/nts0601_ca.ods) (ODS, 2.57 MB)

Contact us

National Travel Survey statistics

Email xxx@xxx.xx (mailto:xxx@xxx.xx)
North East Combined Authority
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 North East Combined Authority 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:

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.
Police and Criminal Evidence (Northern Ireland) Regulations 2026
Source: gov.uk (2025-12-04)

Equalities impact assessment for the PACE (Northern Ireland) Regulations 2026 applying to immigration officers and designated customs officials.

An equalities impact assessment for the the Police and Criminal Evidence (Northern Ireland) Order 1989 (Application to immigration officers and designated customs officials in Northern Ireland) and Consequential Amendments Regulations 2026.

The Home Office screens all policy changes for equality impacts on groups sharing protected characteristics, and to identify any appropriate mitigations, as required.

This is in line with our responsibilities under the Equality Act 2010 and our Public Sector Equality Duty (section 149 of the Equality Act) and our Northern Ireland Equality Scheme commitments (https://www.gov.uk/government/publications/northern-ireland-equality-scheme-for-hmrc) to publish our impact assessments.
Miss J Nazirova v American Express GBT Travel Services UK Ltd: 2400757/2024
Source: gov.uk (2025-12-10)

Employment Tribunal decision.

Read the full decision in Miss J Nazirova v American Express GBT Travel Services UK Ltd: 2400757/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/660575c7f9ab410011eea504/Miss_J_Narizova_v_AMEX_GBT_Travel_Services_UK_Ltd_-_2400757_2024.pdf).

Read the full decision in Miss J Nazirova v American Express GBT Travel Services UK Ltd: 2400757/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67a5d231f425d97ff6c4986b/Ms_J_Nazirova_v_GBT_Travel_Services_UK_Limited_2400757_2024.pdf).

Read the full decision in Miss J Nazirova v American Express GBT Travel Services UK Ltd: 2400757/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67b300aeb56d8b0856c2fd34/Ms_J_Nazirova_v_GBT_Travel_Services_UK_Limited_2400757_2024...pdf).

Read the full decision in Miss J Nazirova v American Express GBT Travel Services UK Ltd: 2400757/2024 - Reconsideration (https://assets.publishing.service.gov.uk/media/67d15bcca005e6f9841a1d3c/Ms_J_Nazirova_v_GBT_Travel_Services_UK_Limited_-_2400757_2024_-_Reconsideration.pdf).

Read the full decision in Miss J Nazirova v GBT Travel Services UK Ltd: 2400757/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/693187b74bedc0e7623040a9/Miss_J_Nazirova_v_GBT_Travel_Services_UK_Limited__2400757_2024.pdf).
NHS Lanarkshire
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 NHS Lanarkshire 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 NHS Lanarkshire 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:

Health - In addition to the above we will ensure we meet our statutory obligations under the Armed Forces Covenant Legal Duty.

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.
MTT55540 - Administration: Compliance: Appeals: Concluding an appeal
Source: gov.uk (2025-08-05)


When a valid appeal has been made, there are different possible routes to determining the outcome of the appeal:
- HMRC may conduct a review into the matter (see MTT55550 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt55550)).
- the appeal may be settled by an agreement between HMRC and the appellant.
- the appeal may be referred to a Tribunal.
For general information on appeals, see the Appeals, Reviews and Tribunals Guidance (ARTG) Manual.

This is set out in paragraphs 57-62, schedule 14 to Finance (No.2) Act 2023.

Appeal against jeopardy amendment made during compliance check

If an appeal against a jeopardy amendment is made while a compliance check into the return is still in progress, it is not possible to have a review or to refer the matter to a Tribunal until the compliance check has been concluded.

Conclusion of appeals

Appeals can either be concluded by agreement between HMRC and the appellant or determined by the Tribunal.

If the appellant notifies HMRC that they do not wish to proceed with the appeal and HMRC does not respond within 30 days in writing indicating they are unwilling for the appeal to be withdrawn, then the appeal is considered to be concluded as an agreement that no variation was necessary.

When HMRC and the appellant can reach agreement, HMRC must write to the appellant setting out whether the decision appealed against should be:
- upheld without variation,
- varied in a particular manner, or
- discharged or cancelled.
If the appellant does not respond in writing within 30 days of the settlement agreement that they wish to withdraw from the agreement, then the appeal is treated as if the tribunal had decided the appeal in the way set out in the settlement agreement.

Settlement agreements

Appeals may be settled by agreement before, during or after review and at any time before any decision is made by the tribunal. Where the appeal is settled following review, see ARTG4830 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg4830) and ARTG4840 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg4840).

Where the appeal is settled after the customer has notified the appeal to the tribunal, see ARTG8460 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg8460).

Determination by Tribunal

Any person who wishes to notify an appeal against an HMRC decision or assessment to the tribunal can do so online through the gov.uk website (https://www.gov.uk/tax-tribunal/appeal-to-tribunal).

Once the appeal has been determined any tax overpaid must be repaid or any tax unpaid must be collected. Late payment interest and repayment interest will also be payable on these amounts.
Tenby Town Council
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Tenby Town Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Standard exchange system with prior importation
Source: gov.uk (2025-04-30)

Information on Standard exchange system with prior importation.

Under Standard Exchange System with prior importation, replacements may be imported before the defective goods are exported. When this facility is used, the person must lodge security in full for the potential amount of customs duty and import VAT on the replacement goods.

The person must export the goods being replaced within two months of importing the replacement goods.

HMRC will discharge security upon payment of any import duties due, and/or on production of evidence that the goods being replaced have properly discharged from the procedure.

For goods replaced under warranty, the supplier may not require return of the defective goods. In such cases they may be placed under another customs procedure or, if destroyed, appropriate evidence of the destruction (certificate of destruction) may be accepted in lieu of actual attendance at the destruction.
Defence and Security funding boosting innovation across the UK
Source: gov.uk (2025-12-05)

Innovation thrives in every region of the United Kingdom. This booklet highlights 12 unique UKDI-DASA funded innovations, one from each region of the UK.

Innovation thrives in every region of the United Kingdom, from established tech clusters to industrial heartlands, historic urban centers to rural communities. The Defence and Security Accelerator, part of UK Defence Innovation (UKDI-DASA) and Defence Science and Technology Laboratory (Dstl) is proud to fund and nurture this nationwide ecosystem of creativity, recognising that breakthrough ideas can emerge anywhere.

This booklet showcases 12 remarkable small and medium-sized enterprises (SMEs) - one from each region of the UK - who are transforming defence and security capabilities through their innovative work. These case studies represent just a fraction of the diverse supplier landscape UKDI-DASA and Dstl supports, demonstrating our commitment to finding and funding the best ideas regardless of geography.

By investing across the breadth of the UK, we ensure defence and security benefit from the unique perspectives, specialised knowledge, and industrial traditions that characterise different regions. This approach doesn’t just deliver better solutions; it strengthens local economies, creates high-skilled jobs, and builds resilient supply chains throughout the nation.

Minister for Defence Readiness and Industry, Luke Pollard MP said:

“We are backing small businesses up and down the UK that are the backbone of our economy, creating good jobs across the regions and the UK and easing the cost of living. Our government is committed to supporting businesses to grow and prosper – supporting British security and local communities.

“From advanced satellite systems developed in Oxford to innovative ballistic defence structures in Scotland, defence funding is helping these businesses bring transformative technologies into service.

“Through our Defence Industrial Strategy, we are supporting local businesses, creating high-skilled jobs and ensuring our Armed Forces have the best tools to keep our nation secure at home and strong abroad.”

Head of DASA, Anita Friend said

“Innovation knows no boundaries, and these case studies demonstrate that breakthrough defence and security solutions are being developed in every corner of the UK. UKDI-DASA is committed to finding and funding the best ideas, wherever they originate.

“By investing across England, Scotland, Wales and Northern Ireland, we’re not only delivering cutting-edge capabilities, but also strengthening local economies and building a resilient, nationwide innovation ecosystem.”
Meat products intended for human consumption, including rendered animal fats and greaves, meat extracts and treated stomachs, bladders and intestines (other than casings), that are not required to undergo a specific risk-mitigating treatment to the European Union and Northern Ireland: certificate 8384
Source: gov.uk (2025-11-24)

Apply online for an export health certificate (EHC) to export meat products that not required to undergo a specific risk-mitigating treatment from Great Britain (England, Scotland and Wales) to the EU or move them to Northern Ireland.

Apply for an export health certificate online

If you’re in England, Scotland or Wales, you must apply for an export health certificate (EHC) using the online service to export meat products to the EU or to move them to Northern Ireland.

If you’re in Northern Ireland, you do not need an EHC to export to the EU. Contact DAERA on xx-xxxx-xxxx to find out what you need to do.

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/6878c8dbf5eb08157f3638b6/8384NFG_Nov25_v24.pdf) and specimen certificate (https://assets.publishing.service.gov.uk/media/6878c8cfa52cca025ef5bdc5/8384_EN_V5_Specimen.pdf).

2. Apply online

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

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8384EHC)

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

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

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

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates
Find out more

Stay up to date with any changes to EHCs by signing up for email alerts (https://www.gov.uk/export-health-certificates/email-signup).

Find out about getting an EHC (https://www.gov.uk/guidance/get-an-export-health-certificate).

Find out about exporting live animals and animal products (https://www.gov.uk/guidance/exporting-animals-animal-products-fish-and-fishery-products-if-the-uk-leaves-the-eu-with-no-deal) from 1 January 2021.

Help with your application

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

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

Find out about call charges (https://www.gov.uk/call-charges).
Austria-UK trade: export and investment guidance and support
Source: gov.uk (2025-06-19)

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

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

Set up a business and invest in the UK

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

Buy from the UK

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

Export to Austria from the UK

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

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

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/starting-to-export/licences).