theodi/ndl-core-corpus huggingface dataset:
Repayments: where to send claim forms
Source: gov.uk (2025-05-14)

Find out where to send Income Tax repayment forms R40 and R43.

Post

Complete form R40 (https://www.gov.uk/government/publications/income-tax-claim-for-repayment-of-tax-deducted-from-savings-and-investments-r40) to claim a refund if you think you’ve paid too much tax on interest from your savings in an earlier tax year.

Use form R43 (https://www.gov.uk/government/publications/income-tax-claim-to-personal-allowances-and-tax-repayment-by-an-individual-not-resident-in-the-uk-r43) to claim personal allowances and a tax repayment if you’re an individual not resident in the United Kingdom.

R40 forms for payment protection insurance (PPI) taxed interest repayment applications

Send completed R40 forms applying for PPI taxed interest repayments to this address.

Do not include any other tax reclaim types or covering letters.

PPI Tax Interest ClaimsHM Revenue and CustomsBX9 1ZRUnited Kingdom

Other R40 forms and R43 forms

Send completed R40 and R43 forms to the following address.

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/couriers).

Pay As You EarnHM Revenue and CustomsBX9 1ASUnited Kingdom

Related content

Guidance
- Estimate your Income Tax for a previous tax year (https://www.gov.uk/check-income-tax)
- Tax on savings interest (https://www.gov.uk/apply-tax-free-interest-on-savings/overview)
- Check how to claim a tax refund (https://www.gov.uk/claim-tax-refund)
HMRC contacts
- Income Tax: enquiries (https://www.gov.uk/find-hmrc-contacts/income-tax-enquiries)
Opinion on carbon dioxide gas stunning of pigs and alternative methods
Source: gov.uk (2025-10-16)

Animal Welfare Committee (AWC) opinion on the welfare impacts on pigs of high concentration CO2 gas stunning and of potential alternative stunning methods.

This Opinion addresses the evidence regarding the welfare impacts on pigs of high concentration carbon dioxide (CO2) stunning as well as the evidence of welfare impacts on pigs of potential alternative stunning methods (for example inert gases, manual electrical, automated electrical).

The Committee was also asked to assess and compare the welfare issues arising at different points in the slaughterhouse specific to different stunning approaches, for example during preslaughter handling and the effects of the stunning method itself.

The Animal Welfare Committee sent this opinion to government on 18 July 2025.

You can read more about the work of the Animal Welfare Committee (https://www.gov.uk/government/groups/animal-welfare-committee-awc).
McCurrach 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 McCurrach 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 McCurrach 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:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Teacher misconduct panel outcome: Ms Sarah Snewin
Source: gov.uk (2025-06-23)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Ms Sarah Snewin

Location teacher worked: The Amicus School, West Sussex

Date of professional conduct panel: 27 May 2025 to 30 May 2025

Outcome type: No order made

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Ms Sarah Snewin formerly employed in The Amicus School, West Sussex.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

Email xxx@xxx.xx (mailto:xxx@xxx.xx)

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Judicial Review Case Management: practice note
Source: gov.uk (2025-11-27)

Outlines how Level 3 advisers can undertake work with authorisation at Judicial Review Case Management level.

Immigration Advice Authority (IAA) Level 3 advisers since 1 July 2017 have been allowed to undertake judicial review case management work in certain limited circumstances.

The 2017 Guidance on Competence permits IAA advisers authorised at Level 3 to apply for an additional category of authorisation - Judicial Review Case Management (JRCM). The guidance outlines the key areas of competence, skills and aptitudes required by advisers authorised to practise in this area.

This practice note aims to provide additional detail as to the work advisers are permitted to do and the standards expected of advisers authorised in this area.
IMPS04150 - Value for import VAT: normal rules: incidental expenses
Source: gov.uk (2025-12-09)


Incidental expenses include such items as customs clearance charges, quay rent, entry fees, demurrage and storage and handling costs. Generally, where supplies qualify for zero-rating because they are supplied in connection with an importation of goods (items 5, 6(b) or 11(a)), Group 8, Schedule 8 of The VAT Act 1994 (https://www.legislation.gov.uk/ukpga/1994/23/schedule/8), the cost of those services should be included in the value for VAT at importation.

There will be instances when a UK supplier incorrectly charges VAT at source on such supplies (eg a haulier providing transport services to an importer). In such cases those costs may be excluded from the import VAT value. This will ensure that the same transaction is not taxed twice.
The story of Ethiopian governance: from a centralized public service monopoly to ‘Big Man’ politics
Source: gov.uk (2025-12-10)

This report discusses the Ethiopian People’s Revolutionary  Democratic Front (EPRDF).

Abstract

This report is divided into four parts. Part one discusses the genesis of the EPRDF and part two the beginning of the end of the EPRDF’s centralized public service monopoly. Part three discusses the complete transformation of the state into what is called a typical African ‘big man’ politics and part four is the conclusion.

This research is supported by the Peace and Conflict Resolution Evidence Platform (PeaceRep).

Citation

Gebrehiwot M. ‘The story of Ethiopian governance: from a centralized public service monopoly to ‘Big Man’ politics’ PeaceRep Report, PeaceRep: The Peace and Conflict Resolution Evidence Platform, University of Edinburgh, 2025

The story of Ethiopian governance: from a centralized public service monopoly to ‘Big Man’ politics (https://peacerep.org/publication/the-story-of-ethiopian-governance/)
Teacher misconduct panel outcome: Ms Rebecca Whitehurst
Source: gov.uk (2025-10-14)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Ms Rebecca Whitehurst

Teacher reference number: 9840461

Teacher’s date of birth: 14 May 1976

Location teacher worked: Manchester, North West England

Date of professional conduct panel: 23 September 2025 to 24 September 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Ms Rebecca Whitehurst formerly employed in Manchester, North West England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

Email xxx@xxx.xx (mailto:xxx@xxx.xx)

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Eclipse Recruitment Driving 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 Eclipse Recruitment Driving 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 Eclipse Recruitment Driving 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
- Armed Forces Day
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.
Southend United FC
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 Southend United FC 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 Southend United FC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
IEIM8000590 - Valuation requirements for reportable retail payment transactions and other transfers
Source: gov.uk (2025-11-04)


For transfers to and by users, RCASPs must report the fair market value at the time of the transaction in a single fiat currency. RCASPs must use areasonable and consistently applied valuation method based on evidence available at the time of the transaction.

In the first instance, RCASPs should use internal trading data. For example, RCASP A holds data that provides a fiat value for cryptoasset Z. RCASP A should use the known fiat value of cryptoasset Z as the valuation method.

Example

An RCASP runs a trading platform and also helps cryptoasset users move cryptoassets between wallets. When the RCASP transfers cryptoasset A for a cryptoasset user, and that cryptoasset is regularly traded for fiat currency on the same platform, the provider can use its own trading data to establish the fair market value of cryptoasset A at the time of the transfer.

Where an RCASP does not maintain an applicable reference value the rules provide a hierarchy of alternative valuation methods:
- First, the internal accounting book values the RCASP maintains must be used,
- If this is not available, a value provided by third-party price aggregators must be used,
- If neither of the first two is available, then the most recent internal valuation by the RCASP must be used,
- As a last resort, a reasonable estimate may be applied.
If one of the alternative methods listed is used, the RCASP must indicate the method in the XML report.
Flat 2, Ramryge Court, 4a Prospect Road, St Albans, Hertfordshire, AL1 2BX:CAM/26UG/LIS/2023/0022
Source: gov.uk (2025-11-04)

Eastern region Judge Bernadette MacQueen & Mr Roland Thomas MRICS

Read the decision in fullFlat 2, Ramryge Court, 4a Prospect Road, St Albans, Hertfordshire, AL1 2BX: (https://assets.publishing.service.gov.uk/media/69033cbdfabc9f10a832a833/Flat_2_Ramryge_Court_4a_Prospect_Road_CAM_26UG_LIS_2023_0022__002_.pdf)
Diversity of the judiciary: 2025 statistics
Source: gov.uk (2025-07-23)

Annual official statistics on judicial diversity in England and Wales covering the current judiciary, judicial appointments and legal professions.

This bulletin presents the latest statistics on judicial diversity for England and Wales, covering:

court and tribunal judges, non-legal members of tribunals, judges sitting in retirement, and magistrates in post as at 1 April 2025

judicial selection exercises completed during the financial year ending 31 March 2025, with additional data on judicial selection exercises completed between 1 April 2022 and 31 March 2025

magistrates recruitment in 2023-24 and 2024-25

legal professions as at 1 April 2025

These statistics provide the main source for monitoring patterns and trends in judicial diversity, and bring together in one place diversity statistics for those in post, during selection and for the legal professions which are the source of much of the judiciary.

The supporting user guide and quality statement provide background information on the judiciary, definitions, methodology used, the quality of the statistics and other useful sources of related information.

Statistics for years prior to 2020 were published in the Judicial Office judicial diversity statistics (https://www.judiciary.uk/about-the-judiciary/diversity/judicial-diversity-statistics/) and by the Judicial Appointments Commission (https://judicialappointments.gov.uk/statistics-about-judicial-appointments/).
User guide to football-related arrests and banning order statistics
Source: gov.uk (2025-11-13)

A reference guide including definitions and explanatory notes on the statistics.

This user guide is a useful reference guide with information and explanatory notes on football-related arrests, football banning orders, reported incidents at football matches and online hate crime incidents connected to football.
Ms S Summersgill v Home Estate Agents (Urmston) Ltd: 2406686/2024
Source: gov.uk (2025-10-03)

Employment Tribunal decision.

Read the full decision in Ms S Summersgill v Home Estate Agents (Urmston) Ltd: 2406686/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68dd458649e17d00a56ffcb0/Ms_S_Summersgill_v_Home_Estate_Agents__Urmston__Ltd_2406686_2024.pdf).
Mr I S W Arachchige v Super Network Solutions Ltd: 6016017/2025
Source: gov.uk (2025-11-26)

Employment Tribunal decision.

Read the full decision in Mr I S W Arachchige v Super Network Solutions Ltd: 6016017/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/6925b47a47904590c9da2cfd/Mr_I_S_Will_Arachchige_v_Super_Network_Solutions_Limited_-_60160172025_-_Judgment.pdf).
Requests for opinions: 2023
Source: gov.uk (2025-01-23)

Information about opinions requests we have received this year.

Overview

The table below shows information about opinion requests we have received in 2023 and what stage each request has reached.

For example, you can see whether:
- you can file observations on a request or whether the period for doing so has expired
- we have issued an opinion
- the person who filed the request has withdrawn it
- we have refused a request for an opinion. Where we’ve issued a decision refusing the request, you can view this in our decisions database
Further information

If you would like more information about a particular request please contact us by:
- telephone: xx-xxxx-xxxx
- email: xxx@xxx.xx (mailto:xxx@xxx.xx)
2023 requests
Mrs S Hayhoe v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305091/2023
Source: gov.uk (2025-03-03)

Employment Tribunal decision.

Read the full decision in Mrs S Hayhoe v Qube Qualifications and Development Ltd (in Creditors Voluntary Liquidation) and Secretary of State for Business and Trade: 3305091/2023 - Judgment (https://assets.publishing.service.gov.uk/media/67c06a6868a61757838d2077/Mrs_S_Hayhoe_v_Qube_Qualifications_and_Development_Limited__in_Creditors_Voluntary_Liquidation__-_3305091-2023__-_Judgment.pdf).
CTM18760 - Shadow ACT: unrelieved surplus: change of ownership of company
Source: gov.uk (2025-08-05)


SI1999/358 reg17

Reg17 is modelled on ICTA88/S245A and follows the same approach.Where
- there is a change in the ownership of the company,
- an amount of unrelieved surplus ACT which was surrendered to the company, and
- within the period of six years beginning three years before the change, there is a major change in the nature or conduct of a trade or business of the company that surrendered the amount
set off is denied for any accounting period (AP) ending after the change of ownership. The AP in which it occurs is treated as if the part ending with the change of ownership, and the part thereafter, were two separate APs.
List of countries accepted towards issuing a UK FSE
Source: gov.uk (2025-01-30)

List of administrations whose Certificate of Competency (CoC) are accepted towards issuing a UK Flag State Endorsement (FSE)

In accordance with STCW Convention Regulation I/10 and MSN 1867 Amendment 1, the UK requires foreign seafarers to obtain a UK Flag State Endorsement (FSE) to work onboard a UK registered vessel. Please see the table below for merchant STCW CoCs that can be used to apply for a UK FSE.

We only accept yacht CoCs issued by France, Italy, Netherlands and New Zealand - please see Annex A of MSN 1867 Amendment 1 (https://www.gov.uk/government/publications/msn-1867-m-amendment-1-recognition-of-non-uk-certification-for-the-issue-of-a-flag-state-endorsement) for more details. We will also accept some yacht CoCs issued by Malta. Please email xxx@xxx.xx (mailto:xxx@xxx.xx) for further details.

We only accept fishing CoCs issued by EU Member States, Iceland and Norway. We do not accept substitute skippers.

Where a CoC contains near-coastal limitations, these are included on the FSE as near-coastal to the country that issued the CoC (in line with the terms of the STCW Convention).

We also accept GMDSS as GOC from: Albania; Andorra; Austria; Azerbaijan; Belarus; Bosnia & Herzegovina; Liechtenstein; Luxembourg; Moldova; Monaco; North Macedonia; San Marino; Slovakia; Switzerland; Taiwan; Trinidad & Tobago; Vatican City.

The UK has also developed a Memorandum of Understanding (MOU) on behalf of the Red Ensign Group (REG) Category 1 Registers (https://www.gov.uk/guidance/list-of-countries-accepted-towards-issuing-a-reg-fse).
Kena Care 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 Kena Care 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 Kena Care Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
AA v Coca-Cola Europacific Partners Great Britain Ltd: 3315443/2022
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in AA v Coca-Cola Europacific Partners Great Britain Ltd: 3315443/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68481a91860362efc8e787df/AA_v_Coca-Cola_Europacific_Partners_Great_Britain_Limited__3315443.2022__Reserved_Judgment.pdf).
Estimating the impact of sanctions on Russia’s war efforts
Source: gov.uk (2025-06-12)

FCDO estimates that sanctions on Russia have deprived the Russian state of at least $450 billion in war funds between February 2022 and June 2025.

The document presents the Foreign, Commonwealth & Development Office’s (FCDO’s) estimate for the financial impact of international sanctions on the Russian state from February 2022 to June 2025.

It concludes that sanctions have deprived Russia of at least $450 billion in war funds. This figure includes $154 billion in lost oil tax revenues, primarily due to the widening discount between Urals crude oil (Russia’s benchmark) and Brent crude oil (the global benchmark), which reduced the taxable value of Russian oil exports.

The estimate also includes approximately $285 billion in immobilised Central Bank of Russia foreign currency reserves held in EU and G7 institutions.

Limitations of the analysis are clearly stated. These include the exclusion of private Russian assets frozen abroad ($58 billion in the US), the inability to measure reductions in total oil export revenues, and the challenge of isolating the effect of sanctions from other global market dynamics.
Bespoke Guardians 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 Bespoke Guardians 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 Bespoke Guardians 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
We also pledge the following:

-We will use the Armed Forces Covenant logo on our website, email and social media platforms

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.
Avian influenza: epidemiological protocols
Source: gov.uk (2025-07-15)

Epidemiological protocols for comprehensive assessment of early influenza A (H7N9) cases and their close contacts in the United Kingdom.

This content was originally produced by Public Health England (PHE). This content is now owned and managed by the UK Health Security Agency (UKHSA)

The epidemiological methods to guide data collection for the comprehensive assessment of the first imported cases of influenza A(H7N9) infection and their close contacts are set out in this document.

The protocol outlines the public health investigation of persons with laboratory confirmed influenza A(H7N9) infection, along with their close contacts.
39 Fallowfield Road, Solihull, B92 9HD : BIR/00CT/F77/2024/0630
Source: gov.uk (2025-05-21)

Midland region T. Wyn Jones. FRICS Vernon Ward. FRICS Philip Morris. FRICS on February 13 2025

Read the full decision in

39 Fallowfield Road, Solihull, B92 9HD- BIR_00CT_F77_2024_0630 (https://assets.publishing.service.gov.uk/media/68135dff11b82a7ac0999e68/39_Fallowfield_Road__Solihull__B92_9HD-_BIR_00CT_F77_2024_0630.pdf)
Mr L Wood v HCPC - Health and Care Professions Council: 2306260/2023
Source: gov.uk (2025-07-08)

Employment Tribunal decision.

Read the full decision in Mr L Wood v HCPC - Health and Care Professions Council: 2306260/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/686403d9354985706f111bdb/Mr_L_Wood_v_HCPC_-_Health_and_Care_Professions_Council_2306260-2023_Judgment.pdf).
Adult social care in England, monthly statistics: April 2025
Source: gov.uk (2025-05-01)

Official statistics on a range of topics including occupancy and infection control measures in adult social care settings.

Official statistics on adult social care in England. This publication consists of:
- a monthly report
- associated data tables
Data on adult social care settings covered in this publication includes:
- occupancy levels in care homes
- visiting in care homes
- COVID-19-related absence rates
- COVID-19 vaccinations
- flu vaccinations
- people receiving local authority-arranged or provided long-term support
- people receiving assessments, who have not received long-term support in the previous 12 months from local authorities
- estimates of digital social care record uptake
Product Safety Report: Foam Fighter SU-27 Toy Plane sold via eBay (2511-0091)
Source: gov.uk (2025-11-20)

Product Safety Report for Foam Fighter SU-27 Toy Plane presenting a serious chemical risk and risk of choking.

Summary

Product: Foam Fighter SU-27 Toy Plane sold via eBay

Hazard: The product presents a serious chemical risk as it contains phthalates, and a serious risk of choking as the batteries are easily accessible.

Corrective action: The import has been rejected at the border and destroyed. The listing has been removed by the online marketplace (eBay).

Product information

Hazard

The product presents a serious chemical risk as the USB cable was found to contain phthalates. Phthalates may harm the health of children, possibly causing damage to the reproductive system.

The product also presents a risk of choking because the battery compartment can be opened without tools. The batteries are easily accessible, and if accessed by a young child, could be placed in the mouth causing the child to choke.

The product does not meet the requirements of the REACH Regulations 2008 and the Toys (Safety) Regulations 2011.

Corrective action

The import has been rejected at the border and destroyed.

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

Additional information

PSD notification number: 2511-0091

Notified by: Local Authority Trading Standards
Miss S Mitchell v North of England Commissioning Support Unit: 2500198/2022
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Miss S Mitchell v North of England Commissioning Support Unit: 2500198/2022 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6866a820dd1a7e01559e6d8c/Miss__Sonia_Mitchell__v_North__of_England_Commissioning_Support_Unit-2500198.22-FMH-Judgment.pdf).
Industrial Strategy Advisory Council
Source: gov.uk (2025-08-06)

The home of Industrial Strategy Advisory Council on GOV.UK. The Industrial Strategy Advisory Council (ISAC) is an independent, non-statutory, expert committee responsible for advising government on the development and delivery of the industrial strategy and monitoring progress on its objectives.

The Industrial Strategy Advisory Council (ISAC) is an independent, non-statutory, expert committee responsible for advising government on the development and delivery of the industrial strategy and monitoring progress on its objectives.
H Sawford v UK Fuels: 6009097/2025
Source: gov.uk (2025-09-15)

Employment Tribunal decision.

Read the full decision in H Sawford v UK Fuels: 6009097/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/68c007ef7596dbfa052bfd50/Harvey_Sawford_v_UK_Fuels_-_6009097.2025_-_19.08.2025.pdf).
Flat 3, 78 Canfield Gardens,   Camden London NW6 3EE: LON/00AG/MNR/2024/0697
Source: gov.uk (2025-03-26)

Residential Property Tribunal Decision of Judge Martindale on 28 January 2025

Read the full decision in Flat 3, 78 Canfield Gardens, Camden London NW6 3EE: LON/00AG/MNR/2024/00697 (https://assets.publishing.service.gov.uk/media/67dad66491e6e0492302845a/250128__Flat_3__2nd_floor___78_Canfield_Gardens_Dec.pdf) Read Reasons in Flat 3, 78 Canfield Gardens, Camden London NW6 3EE: LON/00AG/MNR/2024/00697 (https://assets.publishing.service.gov.uk/media/67dad6ca1a60f7964302845d/250128__Flat_3__2nd_floor___78_Canfield_Gardens_Reasons.pdf)
Pembrokeshire College
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 Pembrokeshire College 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 Pembrokeshire College 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
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.
Implementing measures to improve Build Out transparency​: ​Technical consultation
Source: gov.uk (2025-05-24)

​​Technical consultation on the introduction of a new statutory build out framework and the power to decline to determine applications.​

​​This technical consultation sets out the rationale for implementing the new statutory build out information requirements and the power to decline to determine applications, including setting out the importance of build out and the government’s plan to improve build out transparency. It then goes into details of how the provisions are proposed to be applied, seeking specific views on:
- ​the type of development these build out measures will apply to
- ​introducing and implementing build out statements
- ​implementing commencement notices
- ​implementing development progress reports
- ​sites where multiple developers are involved in build out
- implementing the power to decline to determine applications
- ​potential impacts of the proposed measures​
IMPS04500 - Value for import VAT: normal rules: export quota licence payments
Source: gov.uk (2025-12-09)


Certain countries, principally in the Far East, impose quota limits on the export of specified goods (mainly textiles).

Where a charge for obtaining a quota licence is shown on an invoice for imported goods, it is not to be included in the value for VAT.
Angel Trust
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 Angel Trust 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 Angel Trust 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.
108, Park West, Edgware Road, London W2 2QJ: LON/00BK/OC9/2024/0097
Source: gov.uk (2025-03-05)

Residential Property Tribunal Decision of Judge Shepherd on 22 January 2025

Read Final Reason Decision in 108 Park west decision (https://assets.publishing.service.gov.uk/media/6790ef66e2b9324a911e2688/108_Park_west_decision.pdf) Read Amended Decision Amended Decision (https://assets.publishing.service.gov.uk/media/67bf33a5750837d7604dbbbd/108_Park_west_decision_reviewed__003_.pdf)
VATRESNI1200 - Introduction: Overview
Source: gov.uk (2025-12-05)


The VAT Retail Export Scheme (VAT RES) in the Northern Ireland enables:
- Non-EU visitors and
- entitled EU residents leaving the EU
to claim a refund of VAT paid on goods purchased in Northern Ireland, provided all the conditions of the scheme are met.
Non-domestic rating: challenges and changes, 2017 and 2023 rating lists, March 2025
Source: gov.uk (2025-05-08)

Statistics on checks and challenges against the 2017 and 2023 local rating lists at 31 March 2025.

Released: 8 May 2025

Next Release: August 2025

Frequency of release: Quarterly

Coverage: England and Wales

This release includes statistics relating to checks and challenges under the Check Challenge Appeal (CCA) system used for the 2023 rating list in both England and Wales and the 2017 rating list in England. It also includes non-CCA challenges for the 2017 rating list in Wales,

In August 2023 we reviewed and redesigned the table structures for this publication, with the aim of making them more usable, as well as more consistent with presentation of official statistics across other departments. As such they will differ in structure to versions prior to August 2023.

We made some changes to improve the coherence of our suite of non-domestic statistics. This impacts both Challenges and Changes and Stock of Properties publications. We have removed the counts of assessment reviews tables from the NDR Challenges and Changes publication. In their place we have added tables in the NDR Stock of Properties publication showing counts of the main types of changes to the list i.e. insertions, deletions, reconstitutions etc, most of which are a result of assessment reviews. The purpose of this change is to help explain in a more complete way, year on year changes to stock and provide a more meaningful set of statistics. These changes were implemented from June 2024.

These statistics will be expanded in future releases depending on user needs, and data availability and quality.

For further details on the information included in this release, including a glossary of terms and a variable list for the CSV format files, please refer to the background information document or the CSV metadata file within the ‘CSV Files’ zip file.