theodi/ndl-core-corpus huggingface dataset:
HMAG151401 - Excise duty points: supply of excise duty-suspended goods from an export shop in Great Britain to a passenger travelling to a destination outside the United Kingdom
Source: gov.uk (2025-06-02)


The relevant provisions are contained in The Excise Goods (Export Shops) Regulations 2000.

This section applies when the operator (warehousekeeper) of an export shop located in a port, airport or international railway station or terminal in Great Britain supplies excise duty-suspended goods to someone who is not an ‘entitled passenger’. In this context, an ‘entitled passenger’ is someone with a valid transport document who is travelling by sea, air or rail from Great Britain to a destination outside the United Kingdom. Non-entitled passengers should only be supplied with duty-paid goods from an export shop.

This section also applies if an entitled passenger fails to leave Great Britain (for a destination outside the UK) with any excise duty-suspended goods they have obtained from an export shop, and the goods are not returned to the export shop from where they were supplied.

Under regulation 11(3) there is an excise duty point at the time the goods were removed from the export shop.

Excise duty point

Where excise duty-suspended goods are supplied to a non-entitled passenger, an excise duty point arises under regulation 11(3). The time is when the goods are removed from that export shop.

Where an entitled passenger fails to leave Great Britain with any excise duty-suspended goods (and they do not return the goods to the export shop from where they were supplied), an excise duty point arises under regulation 11(3). The time is when the goods are removed from that export shop.

Person/s liable to pay the duty

The person liable to pay the duty when excise duty-suspended goods are supplied to a non-entitled passenger is the export shop operator (i.e. the authorised warehousekeeper).

The person liable to pay the duty when an entitled passenger fails to leave Great Britain with excise duty-suspended goods (and they do not return the goods to the export shop from where they were supplied), is the entitled passenger.

There is no joint and several liability associated with this provision.
Mary Rose 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 Mary Rose 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 Mary Rose 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.
Lightfold Aerospace 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 Lightfold Aerospace 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 Lightfold Aerospace Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Providing private medical and dental cover to employees who are veterans and/or reservists that is tailored to their specific needs including the provision of ongoing Mental Health support.

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.
Yass Clean 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 Yass Clean 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 Yass Clean 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:

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.
Putin needs to agree to an unconditional ceasefire and withdraw forces from all of Ukraine: UK statement at the UN General Assembly
Source: gov.uk (2025-09-04)

Statement by Ambassador Barbara Woodward, UK Permanent Representative to the UN, at the UN General Assembly meeting on the temporarily occupied territories of Ukraine.

It is 1,289 days since the start of Russia’s illegal invasion of Ukraine.

So the timing of today’s debate underlines for all of us what is at stake when we talk about ongoing peace efforts.

Russia’s war in Ukraine is a manifest violation of the UN Charter and a violation of Ukraine’s sovereignty and territorial integrity.

Both of which, for all of us, are enshrined in the UN Charter,

The truth is that the Russian state has temporarily occupied Ukrainian territories, and has sought to consolidate control within them with violence.

They have sought to eliminate any trace of Ukrainian statehood and identity through repression.

We know exactly what Russia’s invasion and violation of the UN Charter mean for Ukrainian civilians in these territories.

It means severe restrictions on their freedom of association, their freedom of movement, and their freedom of religious belief.

It means systematic detention of innocent civilians, and forced deportation and indoctrination of Ukrainian children.

It means lack of access to humanitarian aid for the most vulnerable.

It means erasure of Ukrainian cultural heritage, and despicable attempts to militarise their youth.

It means rape and sexual violence, which have been used repeatedly by Russia as tools of war.

The human toll of President Putin’s continued illegal, unjustifiable invasion against Ukraine is immense.

For many of the 1.5 million people living in the temporarily occupied territories, these horrors are a daily reality.

This reality is unacceptable.

As the Russian state continues to terrorise civilians in the territories it occupies, using arbitrary detention, torture, and indoctrination as instruments of control, Ukraine has consistently sought a commitment to peace.

But the appalling attacks on civilians over the last week have made Russia’s intentions clearer than ever.

Yet the strength and endless determination of the Ukrainian people, both in Kyiv and across the temporarily occupied territories continues to inspire us.

So we call on Russia to comply with international law, to comply with the UN Charter.

President Putin has the power to end this war today.

The next steps are clear. Putin needs to agree to an immediate, full, and unconditional ceasefire and withdraw Russian forces from all of Ukraine’s territory.

Ukraine needs security guarantees to defend its sovereignty and territorial integrity.
Use Making Tax Digital for Income Tax
Source: gov.uk (2025-11-26)

Guidance for sole traders, landlords, and agents to sign up early to use HMRC's new way to report self-employment and property income and expenses for the tax year 2025 to 2026.

This page is also available in Welsh (Cymraeg) (https://www.gov.uk/guidance/defnyddio-r-cynllun-troi-treth-yn-ddigidol-ar-gyfer-treth-incwm).

Give us feedback

We need your help to improve and make sure GOV.UK works well for you. You can give us feedback about Use Making Tax Digital for Income Tax (https://www.tax.service.gov.uk/feedback/IGUMTDIT) to help make GOV.UK better.
Ms N Metcalf v St Anne’s Community Services Ltd: 1801607/2023
Source: gov.uk (2025-07-09)

Employment Tribunal decision.

Read the full decision in Ms N Metcalf v St Anne’s Community Services Ltd: xx-xxxx-xxxx - Reserved Judgment (https://assets.publishing.service.gov.uk/media/661ce7de08c3be25cfbd3d40/Ms_N_Metcalf_V_St_Anne_s_Community_Services_Limited_xx-xxxx-xxxx-_judgment....pdf).

Read the full decision in Ms N Metcalf v St Anne’s Community Services Ltd: xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/686be01281dd8f70f5de3c12/1801607-23_Metcalf_V_St_Anne_s_commuity_services.pdf).

Read the full decision in Ms N Metcalf v St Anne’s Community Services Ltd: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/686be03ba08d3a3ca3b67835/1801607_-_2023_Metcalf.pdf).
Warpaint
Source: gov.uk (2025-09-22)

Biannual technical publication offering advice and guidance on coatings for application to Royal Naval surface ships and submarines.

Warpaint is published by Defence Equipment & Support (DE&S) in April and October, and offers advice and guidance on coatings for application to Royal Naval surface ships and submarines.

Warpaint is the DE&S ships’ main guidance document of approved paint coatings for in-service and new-build Royal Naval vessels, including submarines. However, not all approved coatings are listed in Warpaint as paint manufacturers are constantly striving to improve their current paint systems. Consequently, the annexes within Warpaint are regularly updated.

Where suppliers have been contracted to a particular version of Warpaint they should request a copy through their customer or MOD Authority.

If a coating is proposed which is not listed in Warpaint, confirmation of acceptance must be obtained from DES Ships-Eng-TES-Husbandry (mailto:xxx@xxx.xx).
Mr R Bialonski v National Oilwell Varco UK Ltd: 8001205/2024
Source: gov.uk (2025-09-03)

Employment Tribunal decision.

Read the full decision in Mr R Bialonski v National Oilwell Varco UK Ltd: 8001205/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68711ba8a08d3a3ca3b67af2/8001205.2024_Bialonski_v_National_Oilwell_Varco_UK_Limited_Preliminary.pdf).

Read the full decision in Mr R Bialonski v National Oilwell Varco UK Ltd: 8001205/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/68b70f7d11b4ded2da19fd43/8001205.2024__Mr_R_Bialonski_v._National_Oilwell_Varco_UK_Limited_Judgment_with_Reasons.pdf).
Children's social care providers: variation fees
Source: gov.uk (2025-03-18)

Ofsted's variation fees for children’s social care services.

A list of variation fees for children’s social care services. Variation fees may apply if a provider wishes to makes changes after Ofsted has granted registration (https://www.gov.uk/government/publications/changes-to-childrens-social-care-services-that-are-registered-andor-inspected-by-ofsted/changes-to-childrens-social-care-registered-providers#requesting-a-change-to-your-conditions-of-registration).

Other children’s social care services fees:
- annual fees for children’s social care services (https://www.gov.uk/government/publications/childrens-social-care-annual-fees-for-providers)
- registration fees for children’s social care services (https://www.gov.uk/government/publications/become-a-childrens-social-care-provider-registration-fee)
Legal trainees to kick start careers at GLD in two-year scheme
Source: gov.uk (2025-09-01)

GLD welcomes new legal trainee cohort and university placement students

39 trainee lawyers begin careers across England, as part of GLD’s legal trainee scheme on 1 September

All current second-year trainees offered permanent qualified lawyer positions upon completion of scheme

8 university students will also join GLD in a placement scheme

A group of 39 aspiring lawyers will gain unique access to government legal work as they start a two-year legal trainee programme at the Government Legal Department.

The new cohort, who start today (1 September), will work across the Department’s remit – including education, transport, healthcare, and defence – in either the Commercial Law or Generalist Trainee schemes.

From the start, trainees will manage their own caseloads, as well as advise ministers on complex legal challenges, and on whether a policy can be implemented under existing legislation.

John Revell, an incoming GLD legal trainee, says:

“Being accepted to the Government Legal Department Trainee programme is the perfect next step for my desire to be involved in meaningful and purposeful public service. It’s a place where I can continue my development while contributing to a wider mission.”

Alongside the incoming trainees is a graduating cohort, all who are on track to complete the training this week with offers for qualified lawyer positions within GLD.

Attorney General Lord Hermer KC said:

“Congratulations to all the aspiring lawyers who have joined the Government Legal Department’s trainee scheme.

“Working for the government is a huge honour and a fantastic opportunity to start your legal career. Trainees will develop their skills with exposure to sensitive and complex legal issues, playing a vital role in ensuring Ministers govern within the rule of law.”

GLD is also preparing to welcome its second ever cohort of students to its National Law Placement Scheme, joining the department as paralegals for 10 months.

Creating opportunity for individuals from lower socio-economic backgrounds to pursue a career in law, these second-year students will have the chance to work alongside government lawyers across the Department’s specialist areas.

The 2025-26 cohort will include eight students from seven universities who will be based across our Bristol, Leeds, London, and Salford offices.

Their placements will see them engage in varied and diverse work – from developing client relationships through to drafting instructions for barristers – as they’re provided with skills and experience to embark on a legal career.
Excellerate Services 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 Excellerate Services 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 Excellerate Services 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Devolution Priority Programme consultations launch
Source: gov.uk (2025-02-17)

Government seeks views of people in six areas on proposals to establish mayoral combined (county) authorities.

Consultations have been launched in six areas on proposals to establish mayoral combined authorities or mayoral combined county authorities as part of the government’s commitment to widen devolution.

The Devolution Priority Programme (https://www.gov.uk/government/news/devolution-revolution-six-areas-to-elect-mayors-for-first-time) – one of the largest ever single packages of mayoral devolution in England – was launched earlier this month and will support the areas to move towards devolution at pace, becoming mayor-led strategic authorities by May next year if they proceed.

The government is now seeking views from interested parties, such as local residents, businesses, and public sector bodies.

Cumbria, Cheshire and Warrington, Norfolk and Suffolk, Greater Essex, Sussex and Brighton, and Hampshire and the Solent joined the Devolution Priority Programme earlier this month.

The consultations will consider questions such as the proposed geographies and how the mayoral combined (county) authorities will operate.

Minister of State for Local Government and English Devolution, Jim McMahon OBE MP said:

We are committed to shifting power out of Whitehall and into our regions, ensuring local leaders have the tools they need to tackle local priorities and realise their areas’ potential as part of our Plan for Change (https://www.gov.uk/missions).

Our Devolution Priority Programme will deliver that power at pace and I encourage local residents to be part of our ‘devolution revolution’ by contributing to these consultations.

The Devolution Priority Programme will bridge the gap between the English Devolution White Paper and the forthcoming English Devolution Bill. The government is working towards mayoral elections in May 2026 for the areas that have joined it.

The easiest way to respond and engage in one of the consultations is via the relevant link below:

Cumbria (https://www.gov.uk/government/consultations/cumbria-devolution)

Cheshire and Warrington (https://www.gov.uk/government/consultations/cheshire-and-warrington-devolution)

Norfolk and Suffolk (https://www.gov.uk/government/consultations/norfolk-and-suffolk-devolution)

Greater Essex (https://www.gov.uk/government/consultations/greater-essex-devolution)

Sussex and Brighton (https://www.gov.uk/government/consultations/sussex-and-brighton-devolution)

Hampshire and the Solent (https://www.gov.uk/government/consultations/hampshire-and-the-solent-devolution)
Design Pit 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 Design Pit 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 Design Pit 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
- Flexible Leave For Spouses
- 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.
Extending the UK Emissions Trading Scheme cap beyond 2030
Source: gov.uk (2025-12-04)

We're seeking views on extending the UK Emissions Trading Scheme beyond the end of Phase I.

The UK Emissions Trading Scheme (ETS) Authority is seeking input on proposals for extending the UK ETS beyond the end of Phase I at midnight on 31 December 2030. This fulfils the commitment made in December 2023 within the UK Emissions Trading Scheme long-term pathway to consult on the extension of the Scheme.

This consultation proposes options and seeks views on:
- extending the UK ETS into a second phase from 1 January 2031 onward
- the length of a post-2030 Phase II
- whether to allow banking of emissions allowances (UKAs) between Phase I and a post-2030 Phase II of the Scheme
The consultation is aimed at anyone with an interest, in particular:
- ETS participants
- wider industry
- academia
- non-governmental organisations (NGOs)
Read the DESNZ consultation privacy notice (https://www.gov.uk/government/publications/desnz-consultations-privacy-notice/privacy-notice-relating-to-consultation-responses-received-by-desnz).
UK and Vietnam sign agreement to tackle human trafficking
Source: gov.uk (2025-03-31)

A new joint action plan will reduce the risks of human trafficking by discouraging dangerous journeys, disrupting trafficking gangs and supporting victims.

The UK and Vietnam are joining forces to clamp down on human trafficking by committing to a joint action plan.

The agreement was signed yesterday, 31 March, at the Border Security Summit on Organised Immigration Crime in London by the Home Secretary Yvette Cooper and Vietnam Minister for Public Security General Luong Tam Quang.

The agreement commits both countries to stop traffickers from exploiting vulnerable people by discouraging dangerous journeys, enhancing information sharing and co-ordinating efforts to disrupt trafficking. It builds on a memorandum of understanding signed by the 2 countries in 2018.

Yvette Cooper, Home Secretary, said:

Human trafficking is a barbaric crime that exploits and dehumanises its victims. This government is using every lever to identify victims, safeguard survivors and punish their abusers.

Working closely with international partners is vital and this plan allows us to go after criminals both in the UK and Vietnam who are profiteering off people’s desperation.

Together with the Government of Vietnam, we are working to shut down these vile trafficking gangs and prevent more people from becoming their victims.

Delivery of the joint action plan is supported by up to £1 million of funding over the next year through the Home Office Modern Slavery Fund. Since 2018 the UK has invested over £7 million to strengthen Vietnam’s anti-trafficking response through the Modern Slavery Fund which has identified 720 victims of trafficking and migrants in vulnerable situations, reached over 7 million people with awareness campaigns and educated 1,936 aspiring migrants to the risks of human trafficking.
Quarterly Energy Prices: September 2025
Source: gov.uk (2025-09-30)

Quarterly statistical publication on energy prices.

Quarterly statistical publication containing tables, charts and commentary covering energy prices to domestic and industrial consumers for all the major fuels, as well as presenting comparisons of fuel prices in the EU and G7 countries.

Annexes A to D are now included in the main publication.

We no longer publish a separate copy of the combined tables: we have included links to the QEP tables from the main document.

If you have questions about this content, please email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Five Country Ministerial 2025: communiqué and statement
Source: gov.uk (2025-09-09)

Summary of the 2025 Five Country Ministerial meeting, and a statement on the common principles of return.

The home affairs, interior and security ministers of Australia, Canada, New Zealand, the UK and the USA met in London on 8 to 9 September 2025.

The communiqué summarises how they will work together on:
- border security
- preventing child sexual exploitation and abuse
- counter-terrorism
- countering foreign interference
The statement sets out principles for removing people with no legal basis to remain in the country.
COM53050 - Claims/reliefs: other reliefs: group and consortium relief, CT600C supplementary pages
Source: gov.uk (2025-08-06)


This subject is presented as follows.

CT600C entries (#ct600c)Processing the return (#processing)

CT600C entries

Companies that are claiming or surrendering any amounts under the group relief provisions need to complete the CT600C group and consortium relief supplementary page to the CT600 company tax return.

The CT600C shows the following.

In Part 1: Claims to group relief:
- name of each surrendering company
- Accounting Period (AP) of surrendering company
- tax reference
- amount claimed
- the total of all amounts claimed as group relief in box C10 on version 3 (box C1 on version 2)
The figure of total amounts claimed as group relief at box C10 on version 3 (C1 on version 2) is copied to box 310 on the CT600 return form version 3 (box 36 on version 2).

The company must also attach a copy of each surrendering company’s notice of consent unless a simplified arrangement is in force.

In Part 2: Amounts surrendered as group relief:
- details of the nature of amounts surrendered as group relief
- name of each claimant company
- AP of claimant company
- tax reference of claimant company
- amount surrendered
- the total of all amounts surrendered as group relief in box C90 on version 3 (box C2 on version 2)
If the company is surrendering amounts as group relief, it must complete the losses, deficits, and excess amounts section of the CT600 return.

The company must also send a copy of the notice of consent to the caseworker dealing with the return of the claimant company at the same time, or before, the claimant company submits its return claiming the group relief.

Processing the return

A return submitted using the CT Online Service is processed automatically onto COTAX but is entered on EFRL (E-Filed Return List) so the supplementary page can be examined.

See:
- COM53011 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53011) for a list of forms relevant to this subject
- COM53012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com53012) for a list of functions to use in particular situations
Company Names Tribunal decision: Ava Consulting NI Limited
Source: gov.uk (2025-10-27)

Decision for applicant Oracle America, Inc. registration number NI724546 applicant successful.

Application number 5380

Applicant Oracle America, Inc. objected to the name used by Ava Consulting NI Limited under the Companies Act 2006.

This decision was undefended. ‘Undefended’ refers to decisions where there has been no defence in response to the application to the Company Names Tribunal.

Signed order

On the 22 October 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Ava Consulting NI Limited is changed to NI724546, Ltd.
DLR Media 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 DLR Media 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 DLR Media 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:

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr R Wiatr v N H Case Ltd: 6014023/2024
Source: gov.uk (2025-02-28)

Employment Tribunal decision.

Read the full decision in Mr R Wiatr v N H Case Ltd: 6014023/2024 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/678fa4643087686d77328ad9/Radoslaw_Wiatr_v_N_H_Case_Limited.6014023.2024.SOJ.pdf).

Read the full decision in Mr R Wiatr v N H Case Ltd: 6014023/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67b847b8d157fd4b79addcab/Mr_R_Wiatr_v_N_H_Case_Limited__6014023.2024__Judgment.pdf).
Mrs M Cairney (Deceased) v Glasgow City Council: 121130/2008
Source: gov.uk (2025-03-31)

Employment Tribunal decision.

Read the full decision in Mrs M Cairney (Deceased) v Glasgow City Council: 121130/2008 - Strike Out (https://assets.publishing.service.gov.uk/media/67e6ca024a226ab6c41b205a/Mrs_M_Cairney__Deceased__v_Glasgow_City_Council_-_121130.2008_-_Judgment.pdf).
Pet-Xi Training 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 Pet-Xi Training 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 Pet-Xi Training 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.
Landspreading: apply to deploy mobile plant
Source: gov.uk (2025-11-26)

Information you must provide in your application to deploy mobile plant for landspreading waste. How you must operate under your approved deployment.

Apply to deploy mobile plant for landspreading waste using form LPD1. The LPD1 form guidance explains what information the Environment Agency require to assess your application.

Use these documents to make sure you give the correct information at the right level of detail:
- Landspreading: produce a benefit statement
- Landspreading: benefit statement completed example
- Landspreading: benefit statement template
- Landspreading: provide a waste and receiving soil analysis
See also these supporting documents:
- Landspreading: benefits and risks of the waste types you can use (https://www.gov.uk/guidance/landspreading-benefits-and-risks-of-the-waste-types-you-can-use)
- Landspreading: how to manage soil health (https://www.gov.uk/government/publications/landspreading-how-to-manage-soil-health)
When the Environment Agency has assessed and agreed your application for deployment, you must operate in line with your:
- environmental permit
- agreed deployment form and supporting documents
Planning permission

Waste operations, including some mobile plant deployments, may need planning permission. For example, you may need it for some types of storage, like lagoons. Your local planning authority (https://www.gov.uk/planning-permission-england-wales) can advise.
SGSAROA5020 - Statement of Respective areas of responsibility between DBT TAU and HMRC/UKBF: In-Hours Enquiries
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review following Brexit 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) to let us know. Please check the other guidance available on GOV.UK from HMRC.

TAU will refer cases meeting certain criteria to the ECJU's Enforcement Unit (EU) for checks on the end-use/user, where the goods concerned do not normally need an export licence, to see if there are grounds sufficient to activate the end-use controls. If the case is circulated by EU to MoD or FCDO for end-use scrutiny, HMRC/UKBF will be informed of this fact and the consequential delay in being able to provide advice. The advice will normally be given within five additional working days of circulation to other government departments of the rating request. If this is not possible, HMRC/UKBF will be informed of the reason for the further delay and asked whether they wish to continue with the enquiry.

If ECJU find that there are grounds to inform that a licence is required under the end-use controls, the technical officer will notify HMRC/UKBF and inform the exporter (or shipper or carrier in some cases) that a licence is required. A copy of this letter will be shown on SPIRE. If ECJU find that there are no grounds to inform that a licence is required under the end-use controls, the technical officer will notify HMRC/UKBF.

Where the goods, for which advice is given, are found to require an export licence because they are controlled by specific control entries, ECJU will search databases, using the exporter’s details, to ascertain whether applications from them have been made in the past. In the case of advice resulting in an export licence being required on End-Use or Military End-Use grounds then the search will be restricted to the exporter’s details and the same destination. The results of these searches will be notified to HMRC/UKBF using the SPIRE system.
Northern Ireland House Price Index Quarter 1 2025
Source: gov.uk (2025-05-21)

House price index and standardised prices for Northern Ireland between Jan - Mar (Quarter 1) 2005 and Jan - Mar (Quarter 1) 2025

Quarterly House price index and standardised prices for Northern Ireland

The series runs between Jan - Mar (Quarter 1) 2005 and Jan - Mar (Quarter 1) 2025 and shows a breakdown of prices at:

Northern Ireland

Local Government District

Property Type

New and Existing Resold Dwellings

Urban and Rural Classification