theodi/ndl-core-corpus huggingface dataset:
BIM70065 - Cash basis: transitional adjustments: entering the cash basis: examples: debtors, creditors, stock
Source: gov.uk (2025-04-04)


1. Debts owed by customers

If the previous tax return was prepared on the accruals basis, the taxable profit figure might have included amounts the business had earned but not received by the year end. An adjustment is required the first time a cash basis tax return is prepared, so that the business is not taxed twice.

Example:

In the first tax year using the cash basis, the business receives £32,000 from customers. £1,750 of the £32,000 had been owed by customers at the end of the last tax year, in respect of sales made last year (so that £1,750 had been taxed in the last tax year).

Transitional adjustment:

-

Amount

Total cash receipts from customers

£32,000

Less: last year’s year end debtors

(£ 1,750)

Adjusted cash basis receipts

£30,250

2. Amounts owed to suppliers

If the previous tax return was prepared on the accruals basis, the taxable profit figure might have included amounts the business had not paid by the year end. An adjustment is required the first time a cash basis tax return is prepared, so that the business does not get relief twice on the same item of expenditure.

Example:

In the first tax year using the cash basis, the business pays £14,000 to suppliers.

£950 of the £14,000 had been owed to suppliers at the end of the last tax year, in respect of purchases made last year (so that £950 had been included as a deduction in the last tax year).

Transitional adjustment:

-

Amount

Total cash payments to suppliers

£14,000

less: last year’s year end creditors

(£ 950)

Adjusted cash basis purchases

£13,050

3. Trading stock

If the previous tax return was prepared on the accruals basis, the taxable profit figure might have been adjusted for the value of stock held by the business at the year end. An adjustment is required the first time a cash basis tax return is prepared, so that the business gets tax relief on the cost of that stock.

Example:

At the end of the last tax year before the cash basis, the business had goods that had cost £475 in its year end stock. In working out last year’s business profits on the accruals basis, the £475 cost of that stock would not have been included as an expense. In the first tax year using the cash basis, the business pays £18,000 to suppliers.

If an adjustment was not made in the first cash basis tax return, the business would not get tax relief for that £475. The adjustment is done by adding this to the amounts paid for purchases in the cash basis period.

Transitional adjustment:

-

Amount

Total cash payments to suppliers

£18,000

plus: last year’s closing stock

£ 475

Adjusted cash basis purchases

£18,475
Optional key stage 1 tests: 2025 English reading test modified materials
Source: gov.uk (2025-06-02)

Materials used to administer the modified large print (MLP) and braille versions of the optional key stage 1 (KS1) English reading test in 2025.

It is recommended that schools administer the optional English reading tests at the end of KS1 in May 2025. Modified test materials, test administration instructions and mark scheme amendments are also provided.

Please refer to the copyright ownership report for details of how schools, educational establishments and third parties can use these materials.
Textbook Teachers 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 Textbook Teachers 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 Textbook Teachers 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
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.
Bank Referral Scheme: January 2025
Source: gov.uk (2025-01-16)

The Bank Referral Scheme statistics from 1 November 2016 to 30 September 2024.

The government’s Bank Referral Scheme is designed to help improve SME access to finance and competition in the SME lending market.

Launched in November 2016, the scheme requires 9 of the UK’s biggest banks to pass on the details of small businesses they have turned down for finance to three government designated finance platforms: Alternative Business Funding, Funding Options and Funding Xchange. These platforms are, in turn, required to share their details, in anonymous form, with alternative finance providers, helping to facilitate a conversation between the business and any provider who expresses an interest in supplying finance to them.

The scheme was introduced in response to evidence which shows that SMEs tend to approach their main bank when seeking finance and that, if rejected, many simply give up rather than seek alternative options. As other finance providers with different business models or risk appetites may be more willing to lend to these SMEs, this represents both an informational market failure and a significant barrier to entry for competitors in the SME lending market. The Bank Referral Scheme helps to address this by giving businesses that are viable, but do not fit the risk appetite of a particular lender, greater access to the finance they need to grow and thrive.

Following a recommendation from the Centre for Finance, Innovation and Technology (CFIT), the government brought forward a review of the scheme (https://gbr01.safelinks.protection.outlook.com/?url=https%3A%2F%2Fassets.publishing.service.gov.uk%2Fmedia%2F67210f6d3758e4604742a8cf%2FBRS_Post-Implementation_Review_2024.pdf&data=05%7C02%7CDigitalCommunications%40hmtreasury.gov.uk%7C7948902189594465daf508dd357f69b6%7Ced1644c505e049e6bc39fcf7ac51c18c%7C0%7C0%7C638725543521356207%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=3FC%2B%2BfyzH6kM%2FrkKYlQBoL9dXhLLR8s%2FvSmLbq%2BvZqE%3D&reserved=0), which was published in October 2024. Following this review, the government intends to launch a consultation on the future of the scheme by end of Spring 2025.

HM Treasury intends to update these statistics on an annual basis; however, the timing for future releases will be established following the consultation on the scheme.
Mrs S Streeks v South London and Maudsley NHS Foundation Trust: 2306323/2023
Source: gov.uk (2025-08-27)

Employment Tribunal decision.

Read the full decision in Mrs S Streeks v South London and Maudsley NHS Foundation Trust: 2306323/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/68a857c02f185664821557b1/Mrs_S_Streeks_v_South_London_and_Maudsley_NHS_Foundation_Trust_2306323-2023.pdf).
Chemical Weapons Convention: how to complete a declaration
Source: gov.uk (2025-09-03)

These guides explain how to complete the declaration forms for Schedule 2, Schedule 3 and discrete organic chemicals covered by Chemical Weapons Convention (CWC).

The detailed information on completing online declarations for chemicals covered by the Chemical Weapons Convention (CWC) includes:
- an explanation of each section of the declaration and how to complete it
- the chemicals subject to declaration, and the amounts
- schedule and Chemical Abstract Service (CAS) numbers for Schedule 2 and Schedule 3 chemicals
Mrs R Wight v The Christie NHS Foundation Trust: 2402375/2023
Source: gov.uk (2025-05-07)

Employment Tribunal decision.

Read the full decision in Mrs R Wight v The Christie NHS Foundation Trust: 2402375/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/67b32f45421271d7e45f5811/Mrs_R_Wight_v_The_Christie_NHS_Foundation_Trust_-_2402375_2023_-_Judgment.pdf).

Read the full decision in Mrs R Wight v The Christie Hospital NHS Foundation Trust: 2402375/2023 - Reasons (https://assets.publishing.service.gov.uk/media/6819edec34321d7b2d873a83/Rebecca_Wight_v_The_Christie_Hospital_NHS_Foundation_Trust_-_2402375_2023_-_Reasons.pdf).
Mrs Z Manjra v DWP: 2403387/2024
Source: gov.uk (2025-08-01)

Employment Tribunal decision.

Read the full decision in Mrs Z Manjra v DWP: 2403387/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/688cc734a34b939141463e65/Mrs_Z_Manjra_v_DWP_-_2403387_2024_-_Reserved.pdf).
Competition Act 1998 cases in the sectors regulated by UKCN members
Source: gov.uk (2025-06-04)

Details of all cases from 1 April 2014 regulated by members of the UK Competition Network (UKCN).

The UKCN is a forum of the Competition and Markets Authority (CMA) and all the UK regulators that have powers to apply competition law in their sectors concurrently with the CMA.

This table provides details of public cases which are currently being undertaken in the regulated sectors by UKCN members under the Competition Act 1998.
Unfair commercial practices guidance
Source: gov.uk (2025-04-04)

The CMA is consulting on draft guidance on the protection from unfair trading provisions in the Digital Markets, Competition and Consumers (DMCC) Act 2024.

The unfair commercial practices (UCP) provisions in Chapter 1 of Part 4 of the DMCC Act prohibit unfair commercial practices, replacing and updating the Consumer Protection from Unfair Trading Regulations 2008.

We have provided an update about this consultation and next steps in the CMA’s new consumer enforcement regime (https://competitionandmarkets.blog.gov.uk/2025/03/10/our-new-consumer-enforcement-regime). We will run a further consultation on some aspects of the guidance on drip pricing in the summer.

The CMA has produced draft guidance on the UCP provisions which updates and, once finalised, will replace its current guidance (https://www.gov.uk/government/publications/consumer-protection-from-unfair-trading-regulations-traders).

The draft guidance illustrates how the UCP provisions may apply in practice and is intended to help traders to comply with them.
Insolvency practitioner sanctions: Mark Prideaux 20May 2024 (1)
Source: gov.uk (2025-01-24)

On 20 May 2024 a Disciplinary Consent Order was made against Mark Prideaux FCA of Manchester, United Kingdom

Summary of complaint

This Order is made in relation to complaints that:
- Between, on, or around 29 September 2020 and on or around 11 December 2020 Mr Mark Prideaux in his capacity as Nominee of six proposed IVAs detailed in Schedule A:
- provided creditors with insufficient evidence to allow them to make informed decisions in relation to those IVAs in breach of paragraph 6 of Statement of Insolvency Practice 3.1 (effective between 1 July 2014 and 28 February 2023);
and/or
- failed to ensure the debtors received appropriate advice in breach of paragraph 13 a) of Statement of Insolvency Practice 3.1 (effective between 1 July 2014 and 28 February 2023);
and/or
- failed to disclose sufficient information to identify the source of the six IVA referrals and any payments that were made to the work referrer firms in breach of paragraph 14 c) of Statement of Insolvency Practice 3.1 (effective between 1 July 2014 and 28 February 2023).
Mr Mark Prideaux is therefore liable to disciplinary action under Disciplinary Bye-Law 4.1b.
- Between, on, or around 29 September 2020 and on or around 11 December 2020, Mr Mark Prideaux in his capacity as Nominee of six proposed Individual Voluntary Arrangements (IVAs) detailed in Schedule A, failed to provide creditors with information to allow creditors to form an understanding of the costs and expenses of the relevant IVA in breach of paragraphs 4 and 5 of Statement of Insolvency Practice 9.
Mr Mark Prideaux is therefore liable to disciplinary action under Disciplinary Bye-Law 4.1b.

Schedule A
Coroners statistics 2024
Source: gov.uk (2025-05-08)

Annual data on deaths reported to coroners, including inquests and post-mortems held, inquest conclusions recorded and finds reported to coroners under treasure legislation.

The bulletin presents calendar year statistics on the work of coroners in England and Wales. Data is obtained from manual statistical returns submitted by all coroners, and are produced in accordance with arrangements approved by the UK Statistics Authority.
DAM Technologies Limited t/a Cam-Tek
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 DAM Technologies Limited t/a Cam-Tek 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 DAM Technologies Limited t/a Cam-Tek 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.
UK Export Finance staff data and organogram: September 2024
Source: gov.uk (2025-06-26)

Details of posts at UK Export Finance.

These datasets and organogram show posts and salary information for staff at UK Export Finance. They are shared here as part of the effort to make government operations and spending more transparent to the public.
DfT annual reports and accounts
Source: gov.uk (2025-09-25)

Department for Transport annual reports and accounts of activity and services.

Annual reports and accounts review the Department for Transport’s activities over the course of the year. They provide highlights of projects and progress that has been made in meeting departmental objectives.

Related transport annual reports and accounts
- BTPA annual reports and accounts (https://www.gov.uk/government/collections/btpa-annual-reports-and-accounts)
- DFTO annual report and accounts (https://www.gov.uk/government/publications/dfto-annual-report-and-accounts-2024-to-2025)
- DPTAC annual reports and accounts (https://www.gov.uk/government/collections/dptac-annual-reports-and-accounts)
- DVLA annual reports and accounts (https://www.gov.uk/government/collections/dvla-annual-reports-and-accounts)
- DVSA annual reports and accounts (https://www.gov.uk/government/collections/dvsa-strategy-plans-and-reports#annual-report-and-accounts)
- Highways England and Highways Agency annual reports and accounts (https://www.gov.uk/government/collections/highways-agency-annual-reports-and-accounts)
- HS2 Ltd annual reports and accounts (https://www.gov.uk/government/collections/hs2-annual-reports-and-accounts)
- MCA annual reports and accounts (https://www.gov.uk/government/collections/mca-annual-reports-and-accounts)
- ORR annual reports and accounts (https://www.gov.uk/government/collections/orr-annual-reports-and-accounts)
- Passenger Focus annual reports and account (https://www.gov.uk/government/collections/passenger-focus-annual-reports-and-accounts)
- Traffic Commissioners’ annual reports (https://www.gov.uk/government/collections/traffic-commissioners-annual-reports)
- VCA annual reports and accounts (https://www.gov.uk/government/collections/vca-annual-reports-and-accounts)
Guide to the Renters’ Rights Act
Source: gov.uk (2025-11-06)

A summary of the measures in the Renters’ Rights Act which received Royal Assent on 27 October 2025.

The Renters’ Rights Act delivers our manifesto commitment to transform the experience of private renting, including by ending Section 21 ‘no fault’ evictions.

The Act will improve the current system for both the 11 million private renters and 2.3 million landlords in England. It will give renters much greater security and stability so they can stay in their homes for longer, build lives in their communities and avoid the risk of homelessness.
CH407800 - Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
SPE15355 - Sampling and testing: temporary removal
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

You should also identify where the proposed sampling will be undertaken, and determine whether the warehouse keeper will require authorisation for temporary removal (if the sampling/testing of samples is not carried out on the premises of the customs warehouse, see SPE15290 (https://www.gov.uk/hmrc-internal-manuals/customs-special-procedures/spe15290) for further information).

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
COM61010 - CT Online Service: Your Tax Account: agent view
Source: gov.uk (2025-07-25)


An agent must register on the Government Gateway before they can use the range of services that includes the agent view of Your Tax Account.

Once registered, agents can:
- view a single company record using the client name, Unique Tax Reference (UTR) or Company Registration Number (CRN)
- see a list of all of their clients and choose the record they need
Agents acting for a company participating in a Group Payment Arrangement (GPA) can also view the liabilities and payments information for the GPA. See COM61030 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com61030) for further information.

An agent can view all the companies for which a 64-8 has been recorded on COTAX. However, each company must register individually for HMRC Online Services if it wants to use the services itself.

You cannot see the list of clients available in the agent view, but you can see the details of a single company that is available to both agents and individual companies. See COM61070 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com61070) for more information.

You can use COTAX Function VWAG (View Agent) to see details of an agent, including an indicator showing whether the agent has registered for the HMRC CT Online Service and a printable client list with Form 64-8(New) details.

See:
- COM61011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com61011) for a list of forms relevant to this subject
- COM61012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com61012) for a list of functions to use in particular situations
S Hunt v J Earle and West Sussex Mind: 2304007/2023
Source: gov.uk (2025-11-11)

Employment Tribunal decision.

Read the full decision in S Hunt v J Earle and West Sussex Mind: 2304007/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/690e051b65da22dd577298ec/S_Hunt_v_1__Joshua_Earle_2._West_Sussex_Mind_Judgment_2__2304007-2023.pdf).
Storing, treating and using asphalt waste: RPS 157
Source: gov.uk (2025-09-22)

Environment Agency regulatory position on when you can store, treat and use asphalt waste without an environmental permit.

This regulatory position statement (RPS) does not change your legal requirement to have an environmental permit when you store and treat bitumen-based asphalt waste or asphalt waste containing coal tar (AWCCT) either:
- at a site with a Part B mobile plant permit from a local authority
- when you use AWCCT in construction activities
However, the Environment Agency will not normally take enforcement action if you do not comply with this legal requirement if you meet the requirements in the RPS.

The regulatory position does not apply to any other legal requirements.
Permanent Council Decision on closure of the OSCE Minsk structures: UK statement to the OSCE
Source: gov.uk (2025-08-26)

Chargé d’Affaires James Ford congratulates Armenia and Azerbaijan on the recent progress made towards a peace agreement, and confirms UK support for the adoption of a Permanent Council Decision on the closure of the OSCE Minsk structures.

The United Kingdom congratulates Armenia and Azerbaijan on the recent progress made in their peace process, including during the summit held in Washington on 8 August. The meeting between President Aliyev and Prime Minister Pashinyan, culminating in the signing of a Joint Declaration, marks a significant milestone in the pursuit of lasting peace in the South Caucasus. We also congratulate the US for its leadership and commitment in helping to facilitate this breakthrough.

The UK commends the governments of Armenia and Azerbaijan for their courage and commitment to reconciliation, and we thank the staff in the OSCE structures for their decades of dedicated mediation and support. The UK encourages both sides to work constructively towards the full signature of a peace agreement and to remain steadfast in their commitment to long-term peace and stability.

We also encourage continued collaboration between Armenia, Azerbaijan and the OSCE in areas of mutual interest, including confidence-building, regional stability, and human rights. The UK stands ready to support future efforts that promote peace, prosperity and cooperation in the region.

The UK therefore fully supports the Permanent Council Decision recommending the adoption of a Ministerial Council Decision on the closure of the OSCE Minsk structures, including the financial resources and procedures set out by the Finnish Chairpersonship-in-Office in response to the Joint Appeal by the Foreign Ministers of Armenia and Azerbaijan circulated on 11 August.

Thank you, Madam Chair.
Hill Tree Care
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 Hill Tree Care 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 Hill Tree Care 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.
Conflict, Stability and Security Fund: annual review summaries for the Overseas Territories 2023 to 2024
Source: gov.uk (2025-01-30)

This page provides 2023 to 2024 annual review summaries for the Conflict, Stability and Security Fund (CSSF) programmes in the Overseas Territories.

All Conflict, Stability and Security Fund (CSSF) programmes are reviewed carefully each year. These reviews assess:
- technical and programme management standards including financial and risk management, value for money, conflict and gender sensitivity
- contextual factors such as changes to the political environment
- the outputs and outcomes during the year
Lessons learned are also identified.

An expert team conducts these reviews and include at least one team member who is independent from the programme. The team assesses at 2 levels: output (the direct result of programme activities) and outcome (the changes that these outputs deliver). Assessment scores are on a scale of 4, where outputs or outcomes meet or exceed expectations, to 1, where most targets were not met.

The CSSF team aims to publish information for all programmes. However, because some of the CSSF’s work is very sensitive, we cannot publish details of all programmes. The 2 main reasons for this are:
- to protect national security
- for the safety and security of beneficiaries, partners and partner governments
2025 to 2026 financial directions to NHS England
Source: gov.uk (2025-03-31)

The government's financial directions to NHS England set out its revised budgets for 2025 to 2026.

The government’s financial directions to NHS England confirm how its budget is broken down for the year ahead.

The government’s 2025 mandate to NHS England (https://www.gov.uk/government/publications/road-to-recovery-the-governments-2025-mandate-to-nhs-england) sets out the objectives they should seek to achieve. This mandate will apply from 30 January 2025 until it is replaced.
Green Tomato Cars 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 Green Tomato Cars 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 Green Tomato Cars Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
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.
Miss C Whitelock v Glasgow City Council: 4110383/2012
Source: gov.uk (2025-03-31)

Employment Tribunal decision.

Read the full decision in Miss C Whitelock v Glasgow City Council: 4110383/2012 - Strike Out (https://assets.publishing.service.gov.uk/media/67e699e896745eff958c9ffa/Miss_C_Whitelock_v_Glasgow_City_Council_-_4110383.2012_-_Judgment.pdf).
Proposed changes to the SIA's licensing criteria (Get Licensed)
Source: gov.uk (2025-10-02)

We are consulting on proposed changes to the criteria we use when making our licensing decisions. We publish the criteria in our 'Get Licensed' document.

We are proposing to:
- add criminal offences to the current list of offences we consider when we make licensing decisions
- introduce a new approach to licensing decisions where licence applicants or licence holders have certain types of offences on their record
We are inviting public feedback on our proposed changes. This is so we can make sure that the changes we are proposing to make are the right ones.
Annual report of the Certification Officer - 1996
Source: gov.uk (2025-04-15)

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
- superannuation schemes
- mergers
- political funds
- elections for certain positions
Expressions of interest issued on behalf of Industrial Injuries Advisory Council (IIAC)
Source: gov.uk (2025-02-12)

IIAC is seeking expressions of interest from organisations who would like to take part in tender opportunities.

If you are interested in participating in one or both projects and would like further information, please e-mail xxx@xxx.xx (mailto:xxx@xxx.xx) for the attention of Ian Chetland.

Please state which LOT you are interested in and provide brief details of your organisation including details of your expertise relevant to the LOTs.

Closing date is 11.59pm on 26 February 2025.
Manufactured Animal Feed Statistics N. Ireland, December 2024
Source: gov.uk (2025-04-10)

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

Total monthly deliveries of compound and other processed animal feedstuff and the amount of raw materials used in the production of compound and other processed animal feedstuffs, by Northern Ireland feedstuffs manufacturers.
SPE15640 - Discharge of the customs warehousing procedure: supplies to export/duty free shops located portside or airside
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use) and Customs Technical Handbooks (GOV.UK) (https://www.gov.uk/government/collections/customs-technical-handbooks). If you have feedback about this manual being archived, email xxx@xxx.xx (mailto:xxx@xxx.xx).

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

Goods intended as supplies for export or duty free shops may only be transferred to the shop if it is separately authorised as a customs warehouse. If the export shop does not hold a customs warehouse authorisation the goods must be declared to free circulation, with any customs duty and import VAT paid prior to the supply being made.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
D Richmond v Royale Oceanic International Ltd: 2500681/2025
Source: gov.uk (2025-10-06)

Employment Tribunal decision.

Read the full decision in D Richmond v Royale Oceanic International Ltd: 2500681/2025 - Judgment on Liability (https://assets.publishing.service.gov.uk/media/68de925949e17d00a56ffd5b/David_Richmond_v_Royale_Oceanic_International_Limited_2500681-2025.pdf).
IMPS07560 - Onward supply relief (OSR): verification of goods imported for onward supply to another member state: what if the time limit has been exceeded
Source: gov.uk (2025-12-09)


There may be occasions where the one-month time limit is exceeded for exceptional or unavoidable reasons - for example goods have not been delivered due to transport strikes.

Where an importer has exceeded the 30-day time limit, and a satisfactory explanation is offered, no action is to be taken if the importer can demonstrate that all the other conditions of the relief, especially onward supply, have been met.

Where there is no acceptable explanation for the time limit being exceeded you should advise the NIRU and they will call for payment of the import VAT.

You should advise the importer that payment of import VAT will be called for.
Ecuador first CLEWs approach of the electricity sector focus in climate change policies
Source: gov.uk (2025-10-10)

This research used the CLEWS (Climate, Land, Energy and Water systems) approach.

Abstract

Ecuador have developed its energy transition taking advantage of its enormous potential of hydro energy, however, the change in precipitation due to climate change is an opportunity to explore other sources of energy and its impact.

This is part of the Climate Compatible Growth programme.

Citation

Guillermo L. ‘Ecuador first CLEWs approach of the electricity sector focus in Climate Change Policies’ version 1, Zenodo, 2025

Links

Ecuador first CLEWs approach of the electricity sector focus in climate change policies (https://doi.org/10.5281/zenodo.14867524)
Argentina: legal and prison systems
Source: gov.uk (2025-04-14)

Information on legal and detention systems, in Argentina, for British nationals abroad.

This guidance explains how to:
- arrange visits
- send money to a prisoner
- apply for a transfer to a UK prison
This information is not meant to be definitive, and is not a substitute for independent legal advice. Neither His Majesty’s Government nor its staff take any responsibility for the accuracy of the information, nor accept liability for any loss, costs, damage, or expense that you might suffer as a result of relying on the information. The information contained in this guide is general and factual. You should contact local lawyers for independent legal advice. (https://www.gov.uk/guidance/professional-services-if-you-are-abroad)
T Levels capital fund
Source: gov.uk (2025-02-20)

Information about the fund and how to apply.

The building and facilities improvement grant is currently closed for applications.

The T Levels capital fund is available to support eligible further education providers offering T Levels from September 2024.

There are 2 parts to the fund:
- the building and facilities improvement grant, which providers need to bid for
- the specialist equipment allocation, which is awarded using a formula allocation
The T Levels capital fund guidance explains how to apply for the building and facilities improvement grant to support T Level delivery for the 2024 to 2025 academic year.

Providers from earlier waves will be able to bid for funding to support the delivery of the new T Level routes, or existing routes for which they have not previously received capital funding.

The guidance on the specialist equipment allocation explains what it can be used for and when we’ll allocate the funding.
Improvement notice issued to Knowsley Metropolitan Borough Council: January 2025
Source: gov.uk (2025-02-17)

An improvement notice issued to Knowsley Metropolitan Borough Council, following an Ofsted inspection in November 2024.

This improvement notice requires Knowsley Metropolitan Borough Council to take steps to improve its children’s social care services.

It follows an Ofsted report (https://reports.ofsted.gov.uk/provider/44/80479) that judged the overall effectiveness of children’s social care services provided by Knowsley Metropolitan Borough Council as ‘inadequate’.
A guide to good practice for digital and data-driven health technologies
Source: gov.uk (2025-01-27)

The guide contains a set of principles that set out what the NHS expects from suppliers and users of data-driven technologies.

Description

This guide is designed to support innovators in understanding what the NHS is looking for when it buys digital and data-driven technology for use in health and care, so that these principles of good practice can be built into the strategy and product development ‘by design’. This, in turn, will mean that when products are presented for assessment or procurement, many of the criteria in the specification will have already been met. The intention is to smooth the path between development and procurement so that the NHS may realise the benefits that digital technologies can bring.

This guide is an update to the ‘Code of Conduct for Data-Driven Health and Care Technologies’.

Read the guide to good practice for digital and data-driven health technologies (https://www.gov.uk/government/publications/code-of-conduct-for-data-driven-health-and-care-technology/initial-code-of-conduct-for-data-driven-health-and-care-technology)
Community Services Statistics, July 2025
Source: gov.uk (2025-10-07)

This publication reports information from the CSDS. This is a patient-level dataset providing information relating to NHS-funded community services. These services can include health centres, schools and mental health trusts. The data collected includes personal and demographic information, diagnoses including long-term conditions and childhood disabilities and care events plus screening activities. Statistics are published as experimental and data is shown at provider level and at a national/all submitters level also.

This is a monthly report on publicly funded community services for children, young people and adults using data from the Community Services Data Set (CSDS) reported in England. The CSDS is a patient-level dataset and has been developed to help achieve better outcomes for children, young people and adults. It provides data that will be used to commission services in a way that improves health, reduces inequalities, and supports service improvement and clinical quality. These services can include NHS Trusts, health centres, schools, mental health trusts, and local authorities. The data collected in CSDS includes personal and demographic information, diagnoses including long-term conditions and disabilities and care events plus screening activities. These statistics are classified as experimental and should be used with caution. Experimental statistics are new official statistics undergoing evaluation. They are published in order to involve users and stakeholders in their development and as a means to build in quality at an early stage. More information about experimental statistics can be found on the UK Statistics Authority website. We hope this information is helpful and would be grateful if you could spare a couple of minutes to complete a short customer satisfaction survey. Please use the survey in the related links to provide us with any feedback or suggestions for improving the report.
Tarchon Interconnector Project: section 35 direction, Planning Act 2008
Source: gov.uk (2025-04-07)

Direction by the Secretary of State on the Tarchon Interconnector Project.

Direction by the Secretary of State on the Tarchon Interconnector Project.

Date of decision

7 April 2025

Company / location

Tarchon Energy Limited

Type of project

Electricity Transmission Interconnector / Section 35 Direction, Planning Act 2008.
Early years entitlements expansion: system guidance
Source: gov.uk (2025-05-30)

Technical information for local authorities and software suppliers preparing for the early education and childcare entitlements expansions.

This is technical information to support the development of digital systems, aiding the expansion of the early years entitlements.

These developments will enable eligible working parents of children aged 9 months and older to claim up to 30 hours of free early education and childcare per week.

This information is for:
- suppliers of software for local authority management information systems (MIS), specifically those that provide early years entitlement systems
- users of local authority MIS software
The early education and childcare statutory guidance (https://www.gov.uk/government/publications/early-education-and-childcare--2) sets out the duties on schools and local authorities.

The early years entitlements local authority funding operational guide 2024 to 2025 (https://www.gov.uk/government/publications/early-years-funding-2024-to-2025) is the guidance that local authorities should follow when funding childcare providers to deliver the early years entitlements.
Miss L Heaton v Liverpool Women's NHS Hospital Trust and C Holroyd: 6019345/2024
Source: gov.uk (2025-12-03)

Employment Tribunal decision.

Read the full decision in Miss L Heaton v Liverpool Women’s NHS Hospital Trust and C Holroyd: 6019345/2024 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/692ed7ceb3b9afff34e96380/Miss_L_Heaton_v_1__Liverpool_Women_s_NHS_Hospital_Trust_2__Claire_Holroyd_-_6019345_2024.pdf).