theodi/ndl-core-corpus huggingface dataset:
Alive Health Care Intl 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 Alive Health Care Intl 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 Alive Health Care Intl 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:
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Notice to exporters 2025/28: removal of UK arms embargo on Armenia and Azerbaijan
Source: gov.uk (2025-10-29)

The Export Control Joint Unit (ECJU) has updated UK arms embargo on Armenia and Azerbaijan.

This notice advises of the UK arms embargo on Armenia and Azerbaijan which ceased to be in force as of 13 October 2025.

The notices to exporters collection (https://www.gov.uk/government/collections/notices-to-exporters) brings together all published notices.
Response to Supreme Court judgment
Source: gov.uk (2025-10-10)

A statement by the Serious Fraud Office on R v Hayes and R v Palombo.

The Serious Fraud Office investigates and prosecutes the most complex fraud, bribery and corruption cases affecting the UK and the safety of our economy.

Today’s Supreme Court decision comes thirteen years after we first investigated the practice used by some traders and submitters at selected banks to influence key benchmark rates of interest in financial markets.

These rates were called the London Inter-bank Offered Rate (“LIBOR”) and the Euro Inter-bank Offered Rate (“EURIBOR”) and they affected the value of hundreds of trillions of dollars’ worth of financial products around the world, including ordinary people’s pensions, mortgages and savings.

Our investigation led to nine convictions of senior bankers for fraud offences, with two of these individuals pleading guilty and seven found guilty by juries.

This judgment has determined that the legal directions given by the judge to the jury at the conclusion of trial were incorrect in Hayes’ and Palombo’s trials and for that reason their convictions have today been found unsafe.

We have considered this judgment and the full circumstances carefully and determined it would not be in the public interest for us to seek a retrial.

29 August update

We have a duty, as a prosecutor, to inform past defendants about any development that could affect their conviction.

At this point, we have made an assessment on six individuals.

We consider that, in five instances, the circumstances that led to Tom Hayes and Carlo Palombo’s appeals being upheld by the Supreme Court could apply to them too.

We consider that the jury directions, given at Hayes’ and subsequently Palombo’s trial and which were the basis of the court’s judgment, may apply to Jonathan Mathew, Jay Merchant, Alex Pabon, Philippe Moryoussef and Colin Bermingham’s trials. Therefore, their convictions may be considered unsafe.

For one individual, Peter Johnson, we have considered the judgment in respect of his guilty plea, and we consider that the conviction is safe.

It is for each defendant to consider whether they wish to progress their case to the Criminal Cases Review Commission or the Court of Appeal.

6 October update

We have completed our review of cases that could be affected by this judgment. This includes Christian Bittar who pleaded guilty. We consider his conviction is safe.

Our statement for media on this case is below:

Jason Williams, Serious Fraud Office Head of Division, said:

The Supreme Court found the jury, if properly directed, had ample evidence to convict Hayes and Palombo and left it open to us to seek permission for a re-trial. We’ve decided this wouldn’t be in the public interest due to various factors including that the defendants have already served prison sentences.

We have advised every defendant how this judgment may affect their conviction and it’s for them to consider any next steps. We remain firmly committed to our mission to investigate and prosecute the most complex economic crimes in the UK.
ECEP01250 - Introduction: Unit of Expertise (UoE)
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.

The Tariff Preference Unit of Expertise (UoE) supports the operational and policy functions of the tariff preference regime.

Its main roles in relation to exports include the co-ordination of verification requests received from partner states, along with the provision of technical advice on complex issues to HMRC staff.

Note: If a trader/business has any kind of query relating to the subject matter in this guidance, then their first point of contact should be the VAT, Excise and Customs Helpline on xx-xxxx-xxxx.
A Hargreaves v  Fabrili Ltd: 3311316/2024
Source: gov.uk (2025-08-08)

Employment Tribunal decision.

Read the full decision in A Hargreaves v Fabrili Ltd: 3311316/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/6892284623e00ee4ad463f7b/A_Hargreaves___v_-_Fabrili_Ltd___3311316-2024_-_Judgment.pdf).
Andy Brittain
Source: gov.uk (2025-11-06)

Andy Brittain was the Director General for Finance at the Department of Health and Social Care (DHSC) from August 2021 to November 2025. He joined the department on 10 August 2020. His previous roles include: Finance Director at DHSC Finance and Programme Director for the Defence Nuclear Organisation Finance Director for the Royal Air Force Project Director for Rail Franchise Competition at the Department for Transport

Andy Brittain was the Director General for Finance at the Department of Health and Social Care (DHSC) from August 2021 to November 2025. He joined the department on 10 August 2020.

His previous roles include:
- Finance Director at DHSC
- Finance and Programme Director for the Defence Nuclear Organisation
- Finance Director for the Royal Air Force
- Project Director for Rail Franchise Competition at the Department for Transport
Lightening the load: new evidence on the impacts of unpaid care work on women and girls
Source: gov.uk (2025-05-16)

Summaries findings on unpaid care work and ways policy and practice can support a more equal distribution.

Abstract

This policy brief summarises Young Lives findings on the disproportionate share of unpaid care work done by women and girls across the world and suggests ways policy and practice can support a more equal distribution with men and boys. Evidence identifies adolescence as the key inflection point when gendered inequalities in unpaid care emerge and shows how girls and women take on the lion’s share of unpaid care during crises, including COVID, conflicts and climate shocks. This is important to shape future policy action aimed at the recognition, redistribution, and reduction of unpaid care work, critical steps toward achieving gender equality.

This brief is part of the Young Lives programme.

Citation

Ford K and others. ‘Lightening the load: new evidence on the impacts of unpaid care work on women and girls’ Young Lives Policy Paper 2025

Links

Lightening the load: new evidence on the impacts of unpaid care work on women and girls (https://www.younglives.org.uk/publications/lightening-load-new-evidence-impacts-unpaid-care-work-women-and-girls)
The UK stands with the Syrian people as they seize this historic moment: UK statement at the UN Security Council
Source: gov.uk (2025-04-24)

Statement by Ambassador James Kariuki, UK Deputy Permanent Representative to the UN, at the UN Security Council meeting on Syria.

I thank Special Envoy Pedersen and ASG Msuya for their briefing.

Let me also welcome Foreign Minister Al-Shaibani to the Council.

On the day the new Syrian flag was raised here at the UN, your presence is a powerful reminder of the opportunity that lies ahead for Syria to carve out a more secure, peaceful and prosperous future.

The UK stands with the Syrian people as they seize this historic moment.

President, I will make three points today.

First, we have already seen welcome progress in Syria’s political transition.

This includes the formation of a new Government, creation of a Constitutional Committee and work to address immediate security threats, including from chemical weapons.

We have seen important steps towards reconciliation amongst Syria’s diverse communities, including the recent agreement signed with the Syrian Democratic Forces.

It is important that this outreach and consultation continues to help build a stable and unified country working in the interests of all Syrians.

And after years of war and brutality under the Assad regime, issues of transitional justice and accountability must be prioritised.

This includes steps to find missing persons, and provide much-needed peace of mind to the families that have paid the ultimate price.

Second, economic recovery will be a crucial part of efforts to build a more prosperous Syria.

This week’s meetings of the International Financial Institutions, with the participation of the Syrian Government are an important step in boosting international community support to drive investment and economic growth.

And this week, the UK has lifted sanctions on sectors including trade, energy production and finance.

We hope these steps will help remove barriers to investment in Syria’s economy, especially in the energy and electricity generation sector, which is essential for Syria’s reconstruction.

Finally, we reiterate that respect for Syrian sovereignty and territorial integrity is crucial for both Syrian security and that of its neighbours.

We are concerned by Israeli actions which risk destabilising the region.

We call on all actors to uphold the 1974 Disengagement Agreement.

President, Syrians have already suffered greatly from years of conflict and misrule.

As we heard from the briefers, they face considerable political, economic and humanitarian challenges as they emerge from this dark chapter in their history.

They deserve a better and more secure future.

The UK will continue to support the Syrian government and its people in their efforts to achieve this.
Response to the Independent Review of Pornography: letter to Baroness Bertin
Source: gov.uk (2025-02-27)

Letter to Baroness Bertin in response to the Bertin report on the Independent Pornography Review.

Baroness Jones, Alex Davies-Jones MP and Jess Phillips MP wrote to Baroness Bertin, lead reviewer of the Independent Pornography Review, regarding the Independent Pornography Review’s report.

The letter is a joint response from the Department for Science, Innovation and Technology, the Ministry of Justice and the Home Office.

The Independent Pornography Review: the challenge of regulating online pornography (https://www.gov.uk/government/publications/creating-a-safer-world-the-challenge-of-regulating-online-pornography) is an assessment of the legislation, regulation and enforcement of pornography. The review provides recommendations for government, regulatory bodies, and the sector to ensure that harmful impacts of pornography are addressed.
Eurovia UK 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 Eurovia UK 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 Eurovia UK 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:
- UK Service Veterans And Leavers
- Flexible Leave For Spouses
- UK Reservists
We also pledge the following:

Considering employee volunteering opportunities that may involve the Armed Forces Extending recruitment opportunities to those leaving the Armed Forces

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.
Flat 301 Olympic House 12 Somerford Grove, London N16 7TY : LON/00AM/HMF/2021/0184
Source: gov.uk (2025-03-12)

Residential Property Tribunal Decision of Judge Robert Latham and Steve Wheeler MCIEH CEnvH dated 07 March 2025.

Read Full Decision in Flat 301 Olympic House 12 Somerford Grove, London N16 7TY_LON-00AM-HMF-2021-0184 (https://assets.publishing.service.gov.uk/media/67cf1dbf3e433bdcdfe5c821/Flat_301_Olympic_House_12_Somerford_Grove__London_N16_7TY_LON-00AM-HMF-2021-0184.pdf)
Anne Harriss and Associates
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 Anne Harriss and Associates 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 Anne Harriss and Associates recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- 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.
DHSC: spending over £25,000, June 2024
Source: gov.uk (2025-07-28)

Reports on departmental spending over £25,000.

The Department of Health and Social Care (DHSC) publishes details of all departmental spending over £25,000 on a monthly basis.

‘View online’ will only show the first 1,000 rows of data. To view the full data, download and open the CSV file.
The Royal Blind Asylum and 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 Royal Blind Asylum and 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 Royal Blind Asylum and 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
- 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.
Mr K Stewart v Metamark: 1302938/2024
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Mr K Stewart v Metamark: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/67b70977ae5d020b0914bc29/Mr_K_Stewart_v_Metamark_-_1302938_2024_-_Strike_Out.pdf).
Linx International Limited
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Linx International Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Shrewsbury Homes for All
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 Shrewsbury Homes for All 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 Shrewsbury Homes for All 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
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

.. Supporting local armed forces outreach events with information and attendance when possible “’ ,r Developing links with service charities and DWP veteran champions to enhance our service .. to veterans

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.
RFIG22320 - Statutory Residence Test (SRT): supplementary guidance: Family tie: Concept of family tie: The importance of a family tie
Source: gov.uk (2025-04-04)


If an individual’s UK residence status cannot be determined by the automatic UK tests or the automatic overseas tests of the SRT, they will need to refer to the sufficient ties tests (see RFIG20500 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20500)onwards).

The sufficient ties test sets out a number of defined connection ties that need to be considered to determine an individual’s residence.

Family tie is one of the UK ties. An individual will have a family tie for a tax year if at any time during the year they have a relevant relationship with another person, who is resident in the UK for the same year.

Satisfying the family tie test will not, on its own, make someone conclusively UK resident. It is a factor that, in combination with other ties and the amount of time an individual spends in the UK, contribute towards determining if they are resident in the UK in any 1 tax year.

An individual can only have a family tie if they have a relevant relationship with someone who is resident in the UK. In deciding whether or not that other person is resident in the UK, the family tie that they have with the individual by virtue of that relevant relationship can be ignored for the purposes of the SRT.

Example

George and his wife Mary both spend 140 days in the UK, (a fewer number of days than the 183 day threshold in the automatic UK test). Neither of them was resident in any of the 3 previous tax years. Under the sufficient ties test they will each be resident if they have 2 or more ties.

Both George and Mary have an accommodation tie. They also have a relevant relationship to each other, because they are man and wife. Therefore, if they had a family tie they would both be regarded as resident in the UK. However, because the family tie only exists because of their relevant relationship, the tie can be ignored.

As each of them only has 1 UK tie, neither of them is UK resident in that tax year.
FCDO ministerial travel and meetings, October to December 2024
Source: gov.uk (2025-03-27)

Data on travel and meetings received by Foreign, Commonwealth & Development Office (FCDO) ministers, their external meetings and overseas travel.

The Foreign, Commonwealth & Development Office (FCDO) publishes details of ministers’ meetings with external organisations and overseas travel every 3 months.

This data is also on data.gov.uk: Foreign, Commonwealth & Development Office: Ministers hospitality, travel and meetings (https://ckan.publishing.service.gov.uk/dataset/fcdo-ministers-gifts-hospitality-travel-and-meetings).
Mr T Brown v Syft Online Ltd: 2202725/2022
Source: gov.uk (2025-01-23)

Employment Tribunal decision.

Read the full decision in Mr T Brown v Syft Online Ltd: 2202725/2022 - Dismissal (https://assets.publishing.service.gov.uk/media/62fcda658fa8f504bd845822/Mr_T_Brown__vs_Syft_Online_Limited.pdf).

Read the full decision in Mr T Brown v Syft Online Ltd: 2202725/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/656df2631104cf0013fa74a6/Mr_T_brown__vs_Syft_Online_Limited_-_Reconsideration.pdf).

Read the full decision in Mr T Brown v Syft Online Ltd: 2202725/2022 - Reconsideration (https://assets.publishing.service.gov.uk/media/6790e036e2b9324a911e2678/Mr_T_Brown_v_Syft_Online_Limited_-_2202725-2022_-_Reconsideration.pdf).
St John’s Point, 231- 239 St John Street, EC1V 4NG: LON/00AU/LDC/2025/0671
Source: gov.uk (2025-06-30)

Residential Property Tribunal decision of Judge J Shepherd on 24 June 2024

Read the full decision in St John’s Point, 231- 239 St John Street, EC1V 4NG: LON/00AU/LDC/2025/0671 (https://assets.publishing.service.gov.uk/media/685ab4fadb207fc18744d62b/250624_Decision_in_St_Johns_Point__231-239_St_John_Street__EC1V_4NG.pdf)
Changeology Group 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 Changeology Group 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 Changeology Group Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Energy Act 2013 (Part 3): annual reports
Source: gov.uk (2025-10-30)

Annual report on the exercise of powers under Part 3 of the Energy Act 2013, covering the Office for Nuclear Regulation (ONR).

These reports describes the exercise of powers under Part 3 of the Energy Act 2013 covering the organisation, structure and functions of the Office for Nuclear Regulation (ONR).

They include actions by the Secretary of State for Work and Pensions and the Secretary of State for Energy.
Register of Ministers’ Gifts and Hospitality: June 2025
Source: gov.uk (2025-11-27)

This data details gifts received and given by ministers in their ministerial capacity valued at more than £140, and of hospitality above de minimis levels received by ministers in their ministerial capacity.

This data details gifts received and given by ministers in their ministerial capacity valued at more than £140, and of hospitality above de minimis levels received by ministers in their ministerial capacity.
Military deaths in service statistics: background quality reports
Source: gov.uk (2025-03-27)

Background quality report relating to statistics on deaths, including suicide and open verdicts in the UK regular armed forces.

The purpose of a background quality report is to inform users of the statistics about the quality of the data used to produce the publication and any statistics derived from that data. These reports relate to statistics on deaths, including suicide and open verdicts in the UK regular armed forces.
Seed Sourcing Grant: how to make a claim
Source: gov.uk (2025-10-14)

Use these forms and guidance to make a claim, or submit a report, if you have a Seed Sourcing Grant (SSG) agreement.

If you have an SSG agreement in place, use the how to claim guidance (https://www.gov.uk/government/publications/seed-sourcing-grant-how-to-make-a-claim/how-to-claim-and-submit-reports-for-the-seed-sourcing-grant) to help you submit your report and claim your project expenditure.

The guidance outlines the steps you need to follow, including completing the claim form, gathering the necessary evidence and submitting your documents to the Forestry Commission.

The SSG (https://www.gov.uk/guidance/seed-sourcing-grant) is closed for new applications. Find out more about our other grants for trees and woodland (https://www.gov.uk/government/collections/where-to-find-grants-for-trees-and-woodland).
Murder, manslaughter, sexual offences and domestic abuse in the Service Justice System: 2024
Source: gov.uk (2025-10-03)

Statistics on murder, manslaughter, offences contrary to the Sexual Offences Act 2003, historic sexual offences and domestic abuse that are dealt with wholly within the Service Justice System.

This annual publication provides statistics on recent and non-recent offences committed by UK Armed Forces personnel and Civilians Subject to Service Discipline that are contrary to the Sexual Offences Act 2003 (SOA 03) or non-recent sexual offences and dealt wholly within the Service Justice System (SJS).

From 31 March 2023, this publication includes statistics on murder and manslaughter contrary to common law and dealt wholly within the SJS.
Green Gas Support Scheme (GGSS): annual tariff reviews and tariff change notices
Source: gov.uk (2025-08-28)

GGSS annual review of scheme tariffs and degression thresholds, and, when applicable, notification of tariff changes.

The Green Gas Support Scheme Regulations 2021 allow for the Secretary of State to review and change GGSS tariffs and degression thresholds annually by 1 September 2022, 2023, 2024, 2025, 2026 and 2027.

The Department for Energy Security and Net Zero (DESNZ) has committed to publishing an Annual Tariff Review by 1 September each year to announce and explain the outcome of the review. If tariffs are changed, we will also publish a Tariff Change Notice on this page. New tariffs and degression thresholds, if altered, will be in effect from 1 October, the month after publication of the Review.

Degression thresholds are also on the GGSS Budget Management page (https://www.gov.uk/government/publications/green-gas-support-scheme-budget-management/green-gas-support-scheme-budget-management). Current GGSS tariffs are published by Ofgem here (https://www.ofgem.gov.uk/environmental-and-social-schemes/green-gas-support-scheme-and-green-gas-levy/green-gas-support-scheme-and-green-gas-levy-applicants).
Mr A Bunter v Chris Bennett Heavy Haulage Ltd: 6004900/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mr A Bunter v Chris Bennett Heavy Haulage Ltd: 6004900/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/66e407c03f1299ce5d5c3e17/Antony_Bunter_v_Chris_Bennett_Heavy_Haulage_Ltd_6004900_2024.pdf).

Read the full decision in Mr A Bunter v Chris Bennett Heavy Haulage Ltd: 6004900/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67ab44554a8e03aa8a56aa2e/Mr_A_Bunter_v_Chris_Bennett_Heavy_Haulage_Ltd_-_6004900_2024.pdf).
PM call with King Abdullah II of Jordan: 22 March 2025
Source: gov.uk (2025-03-22)

The Prime Minister spoke to His Majesty King Abdullah II of Jordan this morning.

The Prime Minister spoke to His Majesty the King of Jordan, Abdullah II this morning.

The Prime Minister expressed his deep concern about the renewed Israeli military action in Gaza and the lack of humanitarian aid.

He thanked His Majesty for his country’s leadership and work towards a political solution. He welcomed the Arab Plan for Gaza and commended the efforts of Jordan and partners in the region in developing it. The leaders agreed that they must continue to urge both sides to return to the ceasefire.

The Prime Minister reiterated that the UK is a strong partner to Jordan and they agreed to keep in close touch.
Ofsted to pause national professional qualification (NPQ) inspections
Source: gov.uk (2025-11-26)

The Secretary of State for Education has requested that we pause our routine inspections of national professional qualifications for the remainder of the academic year 2025/26.

This pause is to align with the Department for Education’s NPQ review and the launch of the early career teacher entitlement (ECTE) in September 2025.

During this time, Ofsted will redevelop the current early career framework (ECF) and NPQ inspection framework to bring it into line with the renewed approach to other education inspections, which began on 10 November.

In spring 2026, we will begin engaging with the sector on our proposed changes.

Press office

8.30am to 6pm Monday to Friday xx-xxxx-xxxx
Spire Project Controls Management 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 Spire Project Controls Management 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 Spire Project Controls Management Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- 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.
Mapesbury Court, 59-61 Shoot-Up Hill, London, NW2 3PU: LON/00AE/LDC/2024/0248
Source: gov.uk (2025-05-07)

Residential Property Tribunal decision of Judge S.J. Walker dated 12 March 2025.

Read the full decision in Mapesbury Court, 59-61 Shoot-Up Hill, London, NW2 3PU: LON/00AE/LDC/2024/0248 (https://assets.publishing.service.gov.uk/media/67ea9620070b3238cf7f278b/25-03-12_Mapesbury_Court.pdf).
Residence, remittance basis etc (Self Assessment SA109)
Source: gov.uk (2025-04-05)

Use supplementary pages SA109 to record your residence and domicile status on your SA100 Tax Return.

Use the SA109 supplementary pages when filing your SA100 Tax Return to record your residence and domicile status, and claim personal allowances as a non-UK resident.

Related forms and guidance

Paying tax on the remittance basis (Self Assessment helpsheet HS264) (https://www.gov.uk/government/publications/remittance-basis-hs264-self-assessment-helpsheet) Find out about paying tax on the remittance basis if you’re a UK resident who has foreign income and gains but do not live in the UK.

Non-residents savings and investment income (Self Assessment helpsheet HS300) (https://www.gov.uk/government/publications/non-residents-and-investment-income-hs300-self-assessment-helpsheet) How to work out your taxable income from UK savings and investments if you’re not resident in the UK.

Dual residency (Self Assessment helpsheet HS302) (https://www.gov.uk/government/publications/dual-residents-hs302-self-assessment-helpsheet) Use the Self Assessment helpsheet to claim relief on dual residency, when there’s a double taxation agreement between the UK and another country you live in.

Non-resident entertainers and sportspersons (Self Assessment helpsheet HS303) (https://www.gov.uk/government/publications/non-resident-entertainers-and-sportspersons-hs303-self-assessment-helpsheet) Use this helpsheet to understand tax rules on non-resident entertainers and sportspersons.

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304) (https://www.gov.uk/government/publications/non-residents-relief-under-double-taxation-agreements-hs304-self-assessment-helpsheet) How to claim UK tax relief on your UK income under double taxation agreements if you’re a non-resident.