theodi/ndl-core-corpus huggingface dataset:
Special educational needs survey: guide to submitting data
Source: gov.uk (2025-12-03)

How local authorities should report data for the annual special educational needs survey, commonly known as SEN2.

The SEN2 survey is a statutory data collection that takes place every January. You must complete a statutory collection by law unless there’s a good reason not to.

The survey collects information on education, health and care (EHC) plans (https://www.gov.uk/children-with-special-educational-needs/extra-SEN-help).

This survey should not be confused with the annual school census (https://www.gov.uk/school-census). This also collects data on the number of pupils with statements of special educational needs and EHC plans.

Important dates

The 2026 survey deadlines are:
- survey day: Thursday 15 January 2026
- deadline for submitting data: Thursday 12 March 2026
The 2027 survey deadlines are:
- survey day: Thursday 21 January 2027
- deadline for submitting data: Thursday 18 March 2027
Submit your data

You’ll need to:
- register and log in with DfE Sign-in (https://services.signin.education.gov.uk)
- use COLLECT to submit your data
Contact your school or local authority approver, if:
- you want to request a DfE Sign-in username or password so you can access COLLECT
- ‘special educational needs survey’ is not on the list of collections you can see in COLLECT
Get help using DfE Sign-in

If you do not know who your approver is, use the DfE Sign-in request form (https://help.signin.education.gov.uk/contact/form).

If you’ve forgotten your password, use DfE Sign-in (https://services.signin.education.gov.uk) to reset it. You will need to click ‘Start now’ and then the ‘I’ve forgotten my password’ link.

We’ll only be able to change the status of your data submission to ‘authorised’ once you’ve cleared all errors in the data in COLLECT.

Survey documents

The following documents will help you complete the person level survey.

Survey guides
- Special educational needs person level survey: guide (https://www.gov.uk/government/publications/special-educational-needs-person-level-survey-2026-guide)
- Special educational needs person level survey: technical specification (https://www.gov.uk/government/publications/special-educational-needs-person-level-survey-technical-specification)
- COLLECT guides (https://www.gov.uk/government/publications/collect-guides-for-schools-and-local-authorities)
Queries about submitting data

Use the service request form (https://form.education.gov.uk/service/Data-collections-service-request-form) if you have any questions about your data. We aim to answer your question within 5 working days.

Feedback

Use the feedback form (https://form.education.gov.uk/service/Data-collections-feedback-formUK) if you have any comments about our data collection service, including COLLECT and the helpdesk service.
Ms O Obasa v African Carribbean Association and Others: 3308182/2023
Source: gov.uk (2025-01-06)

Employment Tribunal decision.

Read the full decision in Ms O Obasa v African Carribbean Association and Others: 3308182/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/6777d284d6bf3230d4af942e/Ms_O_Obasa_-_v_-__1__African_Carribbean_Association___Others_-_3308182-2023_-_Judgment.pdf).
Ms J Temelkova v Emerald Hotels 1 LP: 6000241/2024
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in Ms J Temelkova v Emerald Hotels 1 LP: 6000241/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67b463d04a80c6718b55bea3/Ms_J_Temelkova_-vs-_Emerald_Hotels_1_LP_-_6000241.2024_-_Judgment.pdf).
Mr C v ABC NHS Trust: 3311666/2023
Source: gov.uk (2025-01-13)

Employment Tribunal decision.

Read the full decision in Mr C v ABC NHS Trust: 3311666/2023 - Judgment (https://assets.publishing.service.gov.uk/media/6780ef77d5422b88ec01840c/Mr_C_-_v_-_ABC_NHS_Trust_-_3311666-2023_-_Judgment.pdf).
Supported Living Gateway
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 Supported Living Gateway 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 Supported Living Gateway recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
When someone dies in Eritrea
Source: gov.uk (2025-09-29)

Information to assist those bereaved following the death of a British national in Eritrea.

Includes information on:
- what to do when someone dies in Eritrea
- burial and cremation
- returning bodies to the UK (repatriation)
See also what to do when someone dies: death abroad (https://www.gov.uk/after-a-death/death-abroad).
About us
Source: gov.uk (2025-09-25)

The National Crime Agency Remuneration Review Body (NCARRB) make independent recommendations to the government on the pay and allowances of National Crime Agency (NCA) officers designated with operational powers. These officers are subject to legislative restrictions on industrial action. The NCA was established by the Crime and Courts Act 2013 and became operational on 7 October 2013.  The NCARRB was established under the National Crime Agency (Remuneration Review Body) Regulations which came into force on 29 August 2013.  Members of the NCARRB are also members of the Police Remuneration Review Body (PPRB).

Who we are

Our current members are:
- Zoë Billingham (Chair)
- Andy Bliss QPM
- Dr Rebecca Driver
- Frances Hill
- Pamela Kelly QPM
- Jacqui Siggers
- Stephen White
Responsibilities

We are responsible for:
- making recommendations on the pay and allowances of NCA officers designated with operational powers
- considering written evidence from the Home Office, the NCA, trades unions and other interested parties
- conducting research on pay and related matters
- visiting the NCA to meet with officers with operational powers and management to gather information and views on pay and related issues
Code of conduct

Our code of practice is included in our governance (https://www.gov.uk/government/organisations/national-crime-agency-remuneration-review-body/about/our-governance).
Dr C Ryan v London Metropolitan University: 6016170/2024
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in Dr C Ryan v London Metropolitan University: 6016170/2024 - Interim Relief (https://assets.publishing.service.gov.uk/media/67a0ac8c172b438fbf16a3c7/Dr_C_Ryan_-_v_-_London_Metropolitan_University_--_6016170-2024_--_Interim_relief_Judgment.pdf).

Read the full decision in Dr C Ryan v London Metropolitan University: 6016170/2024 - Reasons (https://assets.publishing.service.gov.uk/media/684c32c3928e5ebb68e3f9a8/Dr_C_Ryan_v_London_Metropolitan_University_6016170.2024_written_reasons.pdf).
Annual report of the Certification Officer, 2003 to 2004
Source: gov.uk (2025-04-14)

Annual report to the Secretary of State for Business and Trade and the Chair of Acas on the activities of the Certification Officer.

The report contains details of the Certification Officer’s activities in relation to:
- lists of trade unions and employers’ associations
- trade union independence
- annual returns, financial irregularities and access to accounting records
- financial and membership information and membership register
- superannuation schemes
- mergers
- political funds
- elections for certain positions
- breach of trade union rule applications
National DNA Database statistics
Source: gov.uk (2025-10-17)

Provides National DNA Database statistics on a quarterly basis.

These statistics include:
- crime matches
- subject samples
- NDNAD breakdown
- gender
- ethnic appearance
- age
We are currently unable to provide figures on matches made against profiles on the National DNA Database.

Statistics from Q1 2013 to Q4 2022 to 2023 are available on the National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/20230502153339/https://www.gov.uk/government/statistics/national-dna-database-statistics).

Figures for Q2 2014 to 2015 are unavailable. This is due to technical issues with the management information system.
Mr M A B Ramli v Maybank Securities (London) Ltd: 2224559/2024
Source: gov.uk (2025-07-30)

Employment Tribunal decision.

Read the full decision in Mr M A B Ramli v Maybank Securities (London) Ltd: 2224559/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/6852a6ba2b367fdd44c15e45/Mr_M_A_Bin_Ramli_v_Maybank_Securities__London__Limited__-_2224559-2024_-_PH.pdf).

Read the full decision in Mr M A B Ramli v Maybank Securities (London) Ltd: 2224559/2024 - Reasons (https://assets.publishing.service.gov.uk/media/68877243741b74390ff0e475/Mr_M_A_Bin_Ramli_v_Maybank_Securities__London__Limited_-_2224559-2024_-_Reasons.pdf).
The Airports Slot Allocation (Alleviation of Usage Requirements etc.) Regulations 2025:  impact assessment - RPC opinion (green-rated)
Source: gov.uk (2025-02-21)

Regulatory Policy Committee opinion on The Department for Transport's impact assessment (IA) in respect of the regulations

An airport “slot” is a permission to use all necessary airport infrastructure at a specified date and time for take-off or landing. Slot allocation is regulated only at “co-ordinated airports” where the capacity of the airport is unable to meet the demand for slots at that airport. Rules apply to the maintenance of existing slots and to the allocation of any new, or unused, slots. These regulations make amendments to the rules for allocating slots at congested UK airports. They also update the definition of which airlines can qualify as new entrants in slot allocation, and provide additional reasons for allowing alleviation from slot usage rules, and enable airlines to apply for an exemption to the rules governing slots at airports:

They amend the definition of a “new entrant carrier” from an airline which has fewer than five slots at an airport on a given day, to one which has fewer than seven. Airlines with a smaller presence at an airport benefit from greater priority in the allocation of slots; expanding the definition means more, smaller airlines can benefit, which in turn is expected to increase competition.

Airlines must use 80% of their allocated slots in the preceding winter or summer season to retain the same slots in the following season. An airline is not required to comply with this rule where it can demonstrate it was justified in not using slots; this is known as “slot alleviation”.

As originally scrutinised, the IA (https://www.legislation.gov.uk/ukia/2025/31/pdfs/ukia_20250031_en.pdf) was deemed not fit for purpose. The Department has now correctly identified the direct impacts on business in the EANDCB. The Department estimates that the impact of expanding the justified non-utilisation of slots’ provisions (Option 1) is unquantifiable as a point estimate, but indicatively estimates that Option 1 will save businesses £23.7m per year, consisting of savings on operator costs minus the impact of reduced airport profits.
London Borough of Harrow
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 London Borough of Harrow 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 London Borough of Harrow 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.
RFIG30310 - Residence for tax years before 2013-14: coming to the United Kingdom: what this chapter is about
Source: gov.uk (2025-04-04)


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

This chapter tells you how to deal with individuals who are coming to the UK.

If an individual comes to live in the UK permanently, or to work for an extended period, or with no particular end date, they will become resident in the UK. But not everyone who comes to the UK will become resident here, e.g. those who are in the UK on holiday or for a short period of work.

In most cases it will be clear whether an individual becomes resident or not, but sometimes it needs careful consideration of a number of factors. The following guidance will help you to consider various factors in order to decide if, and when an individual becomes resident in the UK, and what this means for the tax they pay.

Coming to the UK permanently, indefinitely, or for three years or more

If an individual’s home has been abroad and they have come to the UK to live here permanently or indefinitely, they will be resident and ordinarily resident from the date they arrive. An individual will also be resident and ordinarily resident from the date they arrive if they have come to the UK to remain here for three years or more. This is because they are not simply visiting but have a settled purpose.

Coming to the UK for shorter periods of time

If an individual is simply visiting the UK then they might not be resident. However an individual is not simply visiting the UK if they have a purpose for being here which is not temporary. The nature and extent of their connections to the UK may indicate that their purpose in the UK is not temporary.

If an individual remains in the UK for a period that spans two tax years and they are resident in the second year then you will need to consider whether they were also resident in the first year. This will depend on all the facts.

It is also possible that after an individual first comes to the UK their circumstances change and they are now going to live here permanently or indefinitely, or are going to remain here for three years or more from the date of their arrival.
Spectrum Cleaning Solutions Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Spectrum Cleaning Solutions Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- 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.
Medicines: application forms for a manufacturer licence
Source: gov.uk (2025-07-14)

To apply for a manufacturer licence, complete the appropriate form. Applications for a manufacturer licence will be payable on invoice.

Forms include:
- full manufacturer/ importer licence
- specials manufacturer
- investigative medicinal product
- hospital exemption
- non-orthodox practitioner
Email your application form and any supporting documents to xxx@xxx.xx (mailto:xxx@xxx.xx)

You can find out how to make an application in our detailed guide on manufacturer and wholesaler licences (https://www.gov.uk/guidance/apply-for-manufacturer-or-wholesaler-of-medicines-licences).
Sara Lawson KC
Source: gov.uk (2025-07-29)

Sara has over 25 years’ experience as a criminal barrister. She both prosecuted and defended cases from Red Lion Chambers. At the Bar she specialised in fraud, criminal insolvency and regulatory offences. Before coming to the Bar she was a consultant researcher at the Law Commission. From 2012 to 2017 she was Standing Counsel to the Insolvency Service (Department for Business). She was on the A List to prosecute cases for the CPS, including the Fraud Division and RASSO (serious sexual offences), the HSE, the Office of Rail and Road and the Environment Agency, and continued to prosecute Health and Safety cases when in Silk (from 2017).  She prosecuted her first case for the SFO as counsel in 1993 and remained on their Panel Counsel List until her appointment at the SFO. In 2019 she was appointed General Counsel for the SFO. (In civil service terms she is the Legal Director.) She sits on the SFO Board and is a member of Exco running the SFO with DSFO, the COO and the CCO. She was elected a Barrister Governing Bencher of her Inn in 2015 and is an advocacy trainer.

Sara has over 25 years’ experience as a criminal barrister. She both prosecuted and defended cases from Red Lion Chambers.

At the Bar she specialised in fraud, criminal insolvency and regulatory offences. Before coming to the Bar she was a consultant researcher at the Law Commission.

From 2012 to 2017 she was Standing Counsel to the Insolvency Service (Department for Business). She was on the A List to prosecute cases for the CPS, including the Fraud Division and RASSO (serious sexual offences), the HSE, the Office of Rail and Road and the Environment Agency, and continued to prosecute Health and Safety cases when in Silk (from 2017).

She prosecuted her first case for the SFO as counsel in 1993 and remained on their Panel Counsel List until her appointment at the SFO.

In 2019 she was appointed General Counsel for the SFO. (In civil service terms she is the Legal Director.) She sits on the SFO Board and is a member of Exco running the SFO with DSFO, the COO and the CCO.

She was elected a Barrister Governing Bencher of her Inn in 2015 and is an advocacy trainer.
Mr T Cashin v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3308167/2023
Source: gov.uk (2025-08-28)

Employment Tribunal decision.

Read the full decision in Mr T Cashin v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3308167/2023 - Judgment (https://assets.publishing.service.gov.uk/media/68aee4a9960e2d135b4c8e79/Mr_T_Cashin_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation____Other_-_3308167-2023_-_Judgment.pdf).
Cheswick Green Primary School: 10 July 2025
Source: gov.uk (2025-07-09)

The schools adjudicator’s admission variation decision about Cheswick Green Primary School.

Decision reference: VAR2584-VAR2585

Type of decision: variation to admission arrangements – approved

School type: community

School phase: primary

Local authority: Solihull MBC

Admission authority: local authority
Mr M Shaba v Oxford University Hospital NHS Foundation Trust: 3325723/2017 and 3334336/2018
Source: gov.uk (2025-07-14)

Employment Tribunal decision.

Read the full decision in Mr M Shaba v Oxford University Hospital NHS Foundation Trust: 3325723/2017 and 3334336/2018 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/5cdebfc540f0b652ba472201/Mr_M_Shaba_v_Oxford_University_Hospital_NHS_Foundation_Trust_-__3325723-2017__3334336-2018_-_FMH_Judgment.pdf).

Read the full decision in Mr M Shaba v Oxford University Hospital NHS Foundation Trust: 3325723/2017 and 3334336/2018 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/5e207689ed915d7cf031e322/Mr_M_Shaba_v_Oxford_University_Hospital_NHS_Foundation_Trust_-__3325723.2017__3334336.2018_-_Judgment.pdf).

Read the full decision in Mr M Shaba v Oxford University Hospital NHS Foundation Trust: 3325723/2017 and 3334336/2018 - Reconsideration (https://assets.publishing.service.gov.uk/media/5e42708be5274a08ea866d91/Mr_M_Shaba_--v--_Oxford_University_Hospitals_Nhs_John_Radcliffe_Hospital_-3325723-17_and_3334336-18-_Reconsideration_Judgment.pdf).

Read the full decision in Mr M Shaba v Oxford University Hospital NHS Foundation Trust: 3325723/2017 and 3334336/2018 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/686e469310d550c668de3cd0/Mr_M_Shaba_v_Oxford_University_Hospitals_NHS_Foundation_Trust-3325723.2017_and_3334336.2018_-Judgment.pdf).
His Majesty's Revenue and Customs v 1) AV 2) IV: [2025] UKUT 286 (AAC)
Source: gov.uk (2025-09-22)

Upper Tribunal Administrative Appeals Chamber decision by Judge Markus on 19 August 2025.

Read the full decision in UA-xx-xxxx-xxxx-CHB (https://assets.publishing.service.gov.uk/media/68cd5763a1e4472207995dd5/UA-xx-xxxx-xxxx-CHB.pdf).

Judicial Summary

This appeal concerned priority of entitlement to child benefit where there were claims by both parents. The Upper Tribunal has allowed the appeal because a) the First-tier Tribunal failed to join the Second Respondent to the proceedings resulting in a breach of natural justice; and b) the First-tier Tribunal failed to apply the correct legal test for priority of entitlement to child benefit under section 144 and Schedule 10 of the Social Security Contributions and Benefits Act 1992.

The Upper Tribunal has remade the decision. As to where the children lived for the purpose of section 143(1)(a) of the Social Security Contributions and Benefits Act 1992, the existence of a court order for shared care of the children was relevant but not determinative. However, in all the circumstances of this case, the children lived with both parents. By virtue of section 144, entitlement to was to be determined in accordance with Schedule 10 of the Act. None of paragraphs 2-4 of Schedule 10 applied and so, unless the parents make a joint election, HMRC is to decide which of them is entitled to child benefit. The Upper Tribunal has no jurisdiction to make a determination under paragraph 5.
MFN Claims 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 MFN Claims 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 MFN Claims 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
- Discounts
We also pledge the following:

Offering health and wellbeing products and services. Our online educational programme. Assisting military personnel and veterans with any compensation claims they may. be entitled to

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.
Multi-region cloud and software-as-a-service
Source: gov.uk (2025-02-05)

In order to provide resilience, capacity and access to innovation, organisations may need to use cloud and software-as-a-service solutions located outside the UK

In order to provide resilience, capacity and access to innovation, organisations may need to use cloud and software-as-a-service solutions located outside the UK. We recommend that organisations adopt a multi-region approach, in which they make controlled, considered use of regions in a way which is compatible with UK law. This guidance reinforces existing legislation and policy: this is not a change of policy.

Government data at OFFICIAL (including the SENSITIVE marking) can be stored and processed in data centres or Cloud regions overseas when satisfactory legal, data protection and security practices are in place; there is no universal requirement for government data classified as OFFICIAL to be physically located in the UK.

Under the Government’s Cloud First policy (https://www.gov.uk/guidance/government-cloud-first-policy), organisations should consider the best place to store and process data as non-UK services can be more cost effective, more sustainable or have additional features available, as well as provide an alternative location for disaster response plans.
IEIM405060 - Compliance: Risk Management Process
Source: gov.uk (2025-11-06)


Compliance: Risk Management Process

For those Financial Institutions with a Customer Compliance Manager (CCM), as part of the normal compliance management activity, a CCM should seek to understand how a business intends to meet its obligations under the legislation and the systems and processes that it has put in place.

Areas of difficulty or particular risk could form part of the discussions about business systems and governance and the CCM should work with the company/entity to identify and deal with any risks that could lead to non-compliance. Compliance with the legislation forms part of the Business Risk Review.

CCMs will be able to call on support from Governance Specialists in Large Business (LB) and Audit Specialists in both LB and Mid-Sized Business to help them to understand and address any issues identified.

For those Financial Institutions where there is no CCM, compliance activity will follow a risk based approach and will focus on those Financial Institutions where information indicates they are potentially in non-compliance with the legislation.

Any audit of systems and processes, of either CCM or non CCM businesses will encompass a review of whether or not a Financial Institution is able to correctly identify its account holders and meets its reporting obligations.
Silver Lining EHCP and SEND Consultancy CIC
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 Silver Lining EHCP and SEND Consultancy CIC 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 Silver Lining EHCP and SEND Consultancy CIC 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.
Bird flu: near Brandon, West Suffolk, Suffolk (AIV2025/72)
Source: gov.uk (2025-11-27)

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry near Brandon, West Suffolk, Suffolk on 29 October 2025.

Case information

27 November 2025

Following successful completion of disease control activities and surveillance in the zone around a commercial poultry premises near Brandon, West Suffolk, Suffolk (AIV 2025/72), the protection zone has ended and the area that formed it becomes part of the surveillance zone.

29 October 2025

Highly pathogenic avian influenza (HPAI) H5N1 was confirmed in commercial poultry near Brandon, West Suffolk, Suffolk.

A 3km protection zone and 10km surveillance zone has been declared around the premises. All poultry on the premises have been humanely culled.

Declarations

Declaration of the ending of a protection zone (PDF) (https://assets.publishing.service.gov.uk/media/692891329c1eda2cdf034245/Merge_PZ_with_SZ_declaration_AIV_2025_72.pdf)

This revokes and replaces:

Declaration of a protection zone and surveillance zone (https://assets.publishing.service.gov.uk/media/69026a1e6d9e8bf43eaf70bf/Protection_and_Surveillance_Zone_DPR_2025_160.pdf)

Further information

Check:
- the updated bird flu disease control zone map (https://defra.maps.arcgis.com/apps/webappviewer/index.html?id=8cb1883eda5547c6b91b5d5e6aeba90d)
- if you need a licence to move poultry, poultry by-products, eggs, material or mammals (https://www.gov.uk/government/collections/bird-flu-avian-influenza-movement-licences)
Case number: AIV 2025/72
DWP 2024 voluntary reporting on disability, mental health and wellbeing
Source: gov.uk (2025-07-17)

DWP's progress on disability, mental health and wellbeing in the workplace, for 2024.

In November 2018 the government published a voluntary framework to encourage businesses to report how many of their staff have a disability or health condition and their health and wellbeing (https://webarchive.nationalarchives.gov.uk/ukgwa/20221107193144mp_/https://www.gov.uk/government/publications/voluntary-reporting-on-disability-mental-health-and-wellbeing).

This report sets out progress made in DWP for 2024.
286 Ladbroke Grove, Notting Hill, London, W10 5LP: LON/00AW/LDC/2025/0618
Source: gov.uk (2025-05-07)

Residential Property Tribunal Decision of Judge S.J. Walker dated 15 April 2025.

Read the full decision in 286 Ladbroke Grove, Notting Hill, London, W10 5LP: LON/00AW/LDC/2025/0618 (https://assets.publishing.service.gov.uk/media/67ff743b393a986ec5cf8df8/25-04-15_286_Ladbroke_Grove.pdf).
RFIG20740 - Statutory Residence Test (SRT): Days spent in the UK: Work for the purpose of the SRT
Source: gov.uk (2025-04-04)


Time spent working is relevant in several places in the SRT:
- the third automatic overseas test (see RFIG20140 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20140)), may apply if an individual works full-time overseas
- the third automatic UK test, (see RFIG20370 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20370)), may apply if an individual works full-time in the UK
- an individual will have a work tie, (see RFIG20560 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20560)), if they work for more than 3 hours in the UK on at least 40 days in the tax year
- an individual may be entitled to split year treatment, (see RFIG21000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig21000) onwards), if they leave the UK to work full-time overseas, or arrive in the UK to work full-time here
Work takes its everyday meaning. If the individual is an employee, work covers the activities they carry out in the performance of their duties. If an individual is self-employed it covers the activities they carry out in the course of their trade, profession or vocation.

A voluntary post for which an individual has no contract of service does not count as work for the purpose of the statutory residence test.

An individual's time spent working includes:
- instances where their employer instructs an individual to stay away from work, for example while serving a period of notice while they remain on the payroll
- travelling time where the cost would have been a deductible expense for tax purposes had the individual incurred and paid for the costs themselves, regardless of whether or not they worked during the travel in question
- travelling time to the extent than an individual works during their journey, regardless of the rules on deductibility
- provided or paid for by an individual's employer
- if the individual was self-employed, where the cost is an allowable deduction against their profit for income tax purposes
It may be important for an individual to know how many hours they have worked in a day, because:
- in order to meet the third automatic overseas test an individual must not work more than 3 hours a day in the UK on more than 30 days in the tax year
- in order to meet the third automatic UK test more than 75% of days on which an individual works for at least 3 hours must be days spent working in the UK
- an individual will have a work tie if they work more than 3 hours a day in the UK on 40 days or more
Even though days on which less than 3 hours work is carried out in the UK are ignored for SRT purposes, they should still be taken into account when an individual is calculating their UK taxable income.

An individual will need to keep records which identify the number of hours they have worked in a given day.
Steelrock Technologies 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 Steelrock Technologies 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 Steelrock Technologies 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:
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Armed Forces Charities
We also pledge the following:

-Working with the Career Transition Partnership (CTP), in order to establish a tailored employment pathway for Service Leavers

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Overlap relief (Self Assessment helpsheet HS260)
Source: gov.uk (2025-04-05)

Find out how to work out Foreign Tax Credit Relief if you have overlap profits or you're claiming overlap relief.

This guide will help you to work out Foreign Tax Credit Relief (FTCR) if you’re now claiming overlap relief or you have overlap profits.

Use:
- working sheet 1 if you have overlap profits and need to work out FTCR
- working sheet 2 if you’re claiming overlap relief and need to work out the FTCR that will be recovered
Qualifying higher plant notification (reference: 25/Q12)
Source: gov.uk (2025-10-31)

Details of a notification to release a qualifying higher plant under a project titled 'Improved flavour of tomato fruit ’.

This document is a notice of intention to release a qualifying higher plant under schedule 3A of the Genetically Modified Organisms (Deliberate Release) (Amendment) (England) Regulations 2022.

The release will be made under a project titled ‘Improved flavour of tomato fruit’, starting on or after 10 November 2025.

For further information, contact the Defra GM team.

Email: xxx@xxx.xx (mailto:xxx@xxx.xx).
Sir Richard Douglas
Source: gov.uk (2025-02-05)

Sir Richard Douglas was appointed as a non-executive director at the Department of Health and Social Care in March 2024. He is also chair of board’s Audit and Risk Committee. Richard’s current roles include: chair, South East London Integrated Care System and Board advisory role with Incisive Health trustee, Place2be, a children’s mental health charity trustee, Demelza Hospice Care for Children He has previously held non-executive director roles with both NHS England and NHS Improvement. Prior to this he was a director general at the Department of Health and has held various roles in the Civil Service that have had a financial focus. Richard held the role of Acting Permanent Secretary at Department of Health for a brief period in 2010.

Sir Richard Douglas was appointed as a non-executive director at the Department of Health and Social Care in March 2024. He is also chair of board’s Audit and Risk Committee.

Richard’s current roles include:
- chair, South East London Integrated Care System and Board
- advisory role with Incisive Health
- trustee, Place2be, a children’s mental health charity
- trustee, Demelza Hospice Care for Children
He has previously held non-executive director roles with both NHS England and NHS Improvement. Prior to this he was a director general at the Department of Health and has held various roles in the Civil Service that have had a financial focus. Richard held the role of Acting Permanent Secretary at Department of Health for a brief period in 2010.