theodi/ndl-core-corpus huggingface dataset:
UK condemns Russian drone strike on Ukrainian civilian transport hub, a sign of Russia’s growing desperation: UK statement to the OSCE
Source: gov.uk (2025-10-08)

UK Military Advisor, Lt Col Joby Rimmer, condemns Russia’s drone strike on a Ukrainian train station, calling it a sign of growing desperation.  Russia must be held accountable for attacks on civilians and emergency services.

Thank you, Madam Chair. The United Kingdom wishes to focus this week on grave concerns regarding the Russian Federation’s recent strike on the Ukrainian civilian transport system in Ukraine on 4th October 2025. A Russian drone strike hit a train station in Shostka, in the northern Sumy region, near the Russian border. The strike resulted in one fatality and injured at least 30 others, including civilians and railway staff. According to independent reporting this incident also included a secondary strike, which hit emergency services and rescuers.

We would remind Russia that international humanitarian law, including the Geneva Conventions, clearly protects civilian objects. The principle of distinction requires all parties to a conflict to differentiate between civilians and military targets. The principle of military necessity demands that any use of force must serve a legitimate military purpose. The principle of humanity forbids inflicting unnecessary suffering. And the principle of proportionality prohibits attacks where expected civilian harm would be excessive in relation to the anticipated military advantage.

Does Russia’s strike on this train station conform with these foundational principles? If it was a deliberate strike, was there any target verification? Was the impact on civilian life even considered? If not, then this attack would be considered in breach of international law, and an example of the systematic erosion of wartime norms.

Madam Chair, we have said this before and will say it again. The OSCE Moscow Mechanisms, ODIHR and UN, continue to report on mounting independent evidence of Russia violating international law, including international humanitarian law.

Russia’s continued attacks are not an indication of strength, but a sign of desperation. Regardless of what we might hear in the FSC, Russia is not prevailing in Ukraine. Its forces are overextended, its logistics are failing, and its tactics are unsustainable. A Russian victory is not inevitable. What is inevitable, however, is the growing international consensus that Russia must be held accountable for its actions.

The United Kingdom reaffirms its unwavering support for Ukraine’s sovereignty, independence, and territorial integrity. We remain fully committed to upholding international law, defending the principles of the UN Charter, and ensuring accountability. Our support for Ukraine is resolute, and our commitment to NATO and the collective security of the Euro-Atlantic area remains ironclad.

Thank you, Madam Chair.
EXPP6200 - General examination: failure by the exporter to deliver a pre shipment document - cause established procedures
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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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Earl Kendrick Building Surveyors
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 Earl Kendrick Building Surveyors 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 Earl Kendrick Building Surveyors 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.
Response to 'Shifting the scales' report on domestic abuse
Source: gov.uk (2025-03-19)

Government response to the Domestic Abuse Commissioner’s report on transforming the criminal justice system's response to domestic abuse.

‘Shifting the scales: Transforming the criminal justice response to domestic abuse’ (https://www.gov.uk/government/publications/transforming-the-criminal-justice-response-to-domestic-abuse) set out the Domestic Abuse Commissioner’s vision for reform of the criminal justice system to ensure a holistic, multi-agency approach to all victims and survivors of domestic abuse.

The government has accepted 2 recommendations and partially accepted 9. One has not been accepted. Where a recommendation has not been accepted, it is because the government considers that it is is meeting the aims of the recommendation by other means.
E.G. Lewis Holdings 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 E.G. Lewis Holdings 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 E.G. Lewis Holdings 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
- Discounts
We also pledge the following:

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

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
T18: removing water from clay and paints
Source: gov.uk (2025-07-01)

T18 exemption allows you to treat waste by using flocculants to remove water so that clay or water-based paints can be recovered.

There’s a charge for most waste exemptions

This exemption is in band 3. Read waste exemption charges (https://www.gov.uk/government/publications/waste-exemptions-how-to-choose-register-and-pay/waste-exemption-charges) to find out what the charges and charging bands are.

Types of activity you can carry out

These include:
- removing water from clay effluent produced from manufacturing ceramics to recover the clay and/or water
- recovering water-based paints from wash water
Types of activity you cannot carry out

You cannot:
- use this exemption if you are planning to dispose of the waste, for example by discharging it to a sewer
- treat hazardous waste
Types of waste you can treat

The waste codes are those listed in the List of Wastes (LoW) Regulations. You need to make sure your waste fits within the relevant waste code and description.

Quantity of waste you can treat

You can store or treat up to 30,000 litres at any one time.

Key conditions

The waste must be stored in a container with secondary containment.

What else you need to know

You must not discharge dirty water to controlled waters or sewers without the correct consent. See Discharges to surface water and groundwater: environmental permits (https://www.gov.uk/guidance/discharges-to-surface-water-and-groundwater-environmental-permits).

Register a T18 exemption

You need to register this exemption (https://www.gov.uk/guidance/register-your-waste-exemptions) with the Environment Agency if you meet the requirements.

Definitions

Hazardous waste – see how to classify different types of waste (https://www.gov.uk/how-to-classify-different-types-of-waste).

Secondary containment – a bund or any other system for preventing waste that has leaked from its main container from escaping from the place where it is stored or treated.
Universal Credit Work Capability Assessment statistics, April 2019 to September 2025
Source: gov.uk (2025-12-11)

These statistics cover the number of people on Universal Credit with a health condition or disability restricting their ability to work.

Quarterly statistics on the number of people on Universal Credit (UC) with a health condition or disability restricting their ability to work, by stage of process and monthly Department for Work and Pensions (DWP) decisions and outcomes.

This release of statistics covers:

caseload – number of people on UC health by:

stage of process: pre-Work Capability Assessment (WCA) or post-WCA with limited capability for work (LCW) or limited capability for work and work-related activity (LCWRA)

monthly (from April 2019 to September 2025)

age at caseload date

gender

GB level and standard geographical area

Employment and Support Allowance (ESA) transitions

number of DWP UC WCA decisions by:

outcome (no limited capability for work (NLCW), LCW, LCWRA, monthly (from April 2019 to August 2025)

GB level and standard geographical area

age

gender

Initial and Repeat decisions

medical conditions (ICD10)

ESA transitions

Proposals to further develop these statistics are available in the statistical work programme document (https://www.gov.uk/government/publications/dwp-statistical-work-programme) and the UC WCA statistics release strategy (https://www.gov.uk/government/publications/universal-credit-wca-statistics-release-strategy).

We welcome user feedback on plans for the release of these statistics and their scope. If you have comments, email: xxx@xxx.xx (mailto:xxx@xxx.xx)

Read the background information and methodology note (https://www.gov.uk/government/publications/universal-credit-wca-statistics-background-information) for guidance on these statistics, such as timeliness, uses, and procedures.

Pre-release access

In addition to staff who are responsible for the production and quality assurance of the statistics, up to 24-hour pre-release access is provided to ministers and other officials. We publish the job titles and organisations of the people who have been granted up to 24-hour pre-release access to the latest UC WCA statistics (https://www.gov.uk/government/statistics/pre-release-access-to-statistics-order-2008/pre-release-access-to-dwp-statistics).
London Borough of Tower Hamlets: Ministerial Envoy appointment letters
Source: gov.uk (2025-01-22)

Letters appointing Ministerial Envoys in relation to the London Borough of Tower Hamlets.

Copy of the letters from Max Soule, Deputy Director, Local Government Stewardship and Intervention, at the Ministry of Housing, Communities and Local Government to Kim Bromley-Derry CBE DL, Shokat Lal and Pam Parkes.

The letters appoint Kim as Ministerial Envoy and Shokat and Pam as Assistant Envoys to the London Borough of Tower Hamlets, in line with the Directions made under section 15(5) of the Local Government Act 1999 on 22 January 2025.​
What happens if an importer fails to submit Bill of Discharge
Source: gov.uk (2025-04-30)

Information on what happens if an importer fails to submit Bill of Discharge.

The authorisation notification states the Bill of Discharge (BoD) requirement as part of the terms and conditions of the authorisation. This must provide all the information required by law for a BoD as set out in the authorisation notification and be in a format that is readable and understandable to HMRC.

An approval holder is required to submit a BoD on a monthly or quarterly basis as stated in the approval letter.

It is important to note that a BoD is still required even if no goods were imported/discharged in the reporting period.

If the approval holder does not submit BoD, they are breaching the conditions of their approval. As such this may mean that:

HMRC issue a C18 (https://www.gov.uk/guidance/apply-to-make-a-payment-for-outstanding-delayed-declarations)[SM1] (#_msocom_1) Demand Note to the approval holder to pay the suspended duty and VAT on the inward processing goods not accounted for in the BoD

A penalty may be charged

The authorisation to use IP may be suspended or revoked

Customs debt is incurred on the first day following the date set as the deadline for submitting the BoD.

Link to legislation

Discharge of a special Customs procedure/regulation/43 (https://www.legislation.gov.uk/uksi/2018/1249/regulation/43)
Ms B Street v  Tameside MBC and Russell Scott Primary School: 2402173/2022
Source: gov.uk (2025-07-03)

Employment Tribunal decision.

Read the full decision in Ms B Street v Tameside MBC and Russell Scott Primary School: 2402173/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/68669123e134dfbc2e9e6d69/Ms_B_Street_v_Tameside_MBC___other_-_2402173_22__-_judgment.pdf).
Miss S Wheeler v Tingdene Homes Ltd (In Liquidation): 3314158/2023
Source: gov.uk (2025-03-24)

Employment Tribunal decision.

Read the full decision in Miss S Wheeler v Tingdene Homes Ltd (In Liquidation): 3314158/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/67dd3f0b70323a45fe6a6f2d/Miss_S_Wheeler_v_Tingdene_Homes_Ltd__In_Liquidation___3314158-2023.pdf).
Product Recall: PIEPS Pro IPS and PIEPS Set Pro IPS Avalanche Transceiver (2506-0130)
Source: gov.uk (2025-07-02)

Product Recall for PIEPS Pro IPS and PIEPS Set Pro IPS Avalanche Transceiver presenting a risk of entrapment.

Summary

Product: PIEPS Pro IPS and PIEPS Set Pro IPS Avalanche Transceiver

Hazard: The product presents a risk of entrapment and injuries as the AAA batteries can be jarred or impacted out of alignment with the electrical contacts.

Corrective action: The product has been recalled from end users.

Product information

Hazard

The product presents a risk of entrapment and injuries as the AAA batteries can be jarred or impacted out of alignment with the electrical contacts. If this occurs, the device may turn off unexpectedly, which could result in the user being trapped in an avalanche with no capacity to activate the transceiver for rescue.

The product does not meet the requirements of the General Product Safety Regulations 2005.

Corrective action

The product has been recalled from end users.

Consumers are advised to stop using the product immediately and to contact the distributor for a repair or full refund. Further information on the recall is available here: https://www.pieps.com/en/2024-pieps-pro-ips-recall/.

Additional information

PSD notification: 2506-0130

Notified by: Office for Product Safety and Standards
Services Design Solution 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 Services Design Solution 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 Services Design Solution 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
- 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.
Zika virus congenital infection: algorithm and interim guidance
Source: gov.uk (2025-07-15)

Guidance for neonatologists and paediatricians to manage confirmed and potentially infected infants born to parents who travelled to areas with active Zika virus transmission.

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

Guidance produced by Public Health England (PHE) and a Zika virus neonatal working group.
Post-16 level 3 and below pathways
Source: gov.uk (2025-10-20)

We're seeking views on the design and implementation of a third, vocational pathway at level 3 and two new pathways at level 2 in post-16 education.

The Department for Education (DfE) is seeking feedback on the planned design and implementation of the new pathways for 16 to 19-year-olds announced in the Post-16 education and skills white paper (https://www.gov.uk/government/publications/post-16-education-and-skills-white-paper), including:
- a third, vocational pathway at level 3: creating V Level qualifications. V Levels will sit alongside A levels and T Levels and will offer a vocational alternative to these academic and technical routes
- two new pathways at level 2: simplifying the current offer and providing a clear line of sight to both further study at level 3 and skilled employment through the Further Study pathway and Occupational pathway
Minister of State (Minister for Creative Industries, Media and Arts)
Source: gov.uk (2025-09-11)

The Minister for Creative Industries, Media and Arts is responsible for: Arts  Creative Industries Media  Cultural Diplomacy and Soft Power  Gambling, Heritage, Libraries and Museums (in the Commons)

The Minister for Creative Industries, Media and Arts is responsible for:
- Arts
- Creative Industries
- Media
- Cultural Diplomacy and Soft Power
- Gambling, Heritage, Libraries and Museums (in the Commons)
CAPI13210 - Control procedures on importation of fresh fruit and vegetables: Simplified Procedure Value (SPV)
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.

These are Customs values derived from proceeds realised on sales in specified marketing centres within the EU.

A variety of deductions are made from these prices to arrive at an average value per 100kg net for each product covered by the scheme. SPVs change fortnightly starting at midnight Thursday/Friday.

Importers are expected to use the SPV scheme for a product for a full year, however they can change to another method once. If the valuation method has already been changed an importer may not change back to SPVs again during that year. The list of goods to which SPVs may be applied is shown in CAPI20050.
Company Names Tribunal decision: Marksandspencer Shop Limited
Source: gov.uk (2025-03-07)

Decision for applicant Marks and Spencer Plc against registration number 15180447, applicant successful.

Application number 5137

Applicant Marks and Spencer Plc objected to the name used by Marksandspencer Shop 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 28 February 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Marksandspencer Shop Limited is changed to 15180447, LTD.
Interministerial Group for Work and Pensions
Source: gov.uk (2025-09-12)

The Interministerial Group for Work and Pensions provides a forum for the UK Government, Scottish Government, Welsh Government and Northern Ireland Executive to discuss matters of mutual interest.

The Interministerial Group discusses matters of mutual interest in the fields of employment support, disability, social security, child maintenance and pensions. It operates within the context of the existing devolution settlement between the UK Government and the Devolved Governments.

This Group has been established as part of the Intergovernmental relations machinery as set out in the Review of intergovernmental relations - GOV.UK (https://www.gov.uk/government/publications/the-review-of-intergovernmental-relations).
Jo Farrar appointed as new Ministry of Justice Permanent Secretary
Source: gov.uk (2025-06-09)

Dr Farrar is the current Chief Executive at NHS Blood and Transplant.

The Cabinet Secretary, with the approval of the Prime Minister, has announced the appointment of Dr Jo Farrar CB OBE as the new Permanent Secretary of the Ministry of Justice to help deliver on the Plan for Change mission to make the country’s streets safer.

Jo is currently the Chief Executive Officer at NHS Blood and Transplant and previously served as Second Permanent Secretary in the Ministry of Justice with a remit covering HM Prison and Probation Service, the Office of the Public Guardian, the Legal Aid Agency, and the Criminal Injuries Compensation Authority.

Jo will take on the post previously held by Dame Antonia Romeo DCB, who was appointed as the new Permanent Secretary at the Home Office by the Prime Minister earlier this year.

Through the Plan for Change, the Ministry of Justice is focused on the ‘Safer Streets’ mission—working to reduce serious harm and increase public confidence in policing and the criminal justice system.

Lord Chancellor and Secretary of State for Justice, Shabana Mahmood, said:

I am delighted to welcome Jo back to the Ministry of Justice at such a pivotal time for the department. I know that she shares my passion for reforming the justice system, protecting the public by cutting reoffending and supporting victims.

I am also extremely grateful to Amy Rees for her exceptional leadership as Interim Permanent Secretary during such a significant spring and summer for the department, and that she has agreed to continue in that role until Jo is in post.

Cabinet Secretary, Sir Chris Wormald, said:

I would like to congratulate Jo Farrar on her appointment as Permanent Secretary at the Ministry of Justice. Jo’s deep experience of the justice sector and impressive track record on delivery make her excellently suited to lead the Ministry of Justice at this time and drive delivery of the department’s missions under the Plan for Change.

I’d also like to take this opportunity to thank Antonia Romeo for her excellent leadership of the Ministry of Justice over the last four years and Amy Rees for her role as interim Permanent Secretary.

Dr Jo Farrar said:

It is a genuine privilege to be appointed Permanent Secretary at the Ministry of Justice. I have seen first-hand the remarkable dedication and expertise that colleagues bring every day—protecting the public, supporting victims, and upholding the rule of law.

I am full of pride and excitement to lead the department and work with the Lord Chancellor and Ministers to deliver our vital mission.

Interim Permanent Secretary Amy Rees CB will continue in her role until Jo takes up the position. Phil Copple and Michelle Jarman-Howe will continue as Interim Chief Executive and Interim Director General of Operations at HMPPS, respectively.
Valley Veterans
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 Valley Veterans 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 Valley Veterans 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.
Coal mining production and manpower returns 2025
Source: gov.uk (2025-12-03)

Monthly tonnage and manpower declarations from coal mine operations in Wales, England and Scotland.

Tonnage and manpower, which includes contractors, is primarily as declared to the Mining Remediation Authority by licensees, but could include estimates where returns have not been submitted.

These quarterly reports include coal mines declaring an output or manpower during any month of each period.

View the amount of coal excavated under incidental coal agreements (https://www.gov.uk/government/statistics/incidental-coal-agreement-monthly-tonnage-declarations).

Licensing and Permissions team

Mining Remediation Authority200 Lichfield LaneMansfieldNottinghamshireNG18 4RG

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

Telephone xx-xxxx-xxxx

Monday to Thursday: 8:45am to 5:00pmFriday: 8:45am to 4:30pm
Argo DevOps Solutions Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Argo DevOps Solutions Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- 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.
Mr I Cherifi v C Patrick: 2307000/2023
Source: gov.uk (2025-09-02)

Employment Tribunal decision.

Read the full decision in Mr I Cherifi v C Patrick: 2307000/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68b01aab9e1cebdd2c96a287/Mr_I_Cherifi_v_Cian_Patrick_2307000-2023_Judgment_20-Aug-25.pdf).
Career Transition Partnership ex-service personnel employment outcomes: financial year 2023/24
Source: gov.uk (2025-02-13)

Statistics on the estimated employment outcomes for ex-service personnel who used the services provided by CTP.

This publication provides summary statistics on the estimated employment outcomes for UK regular service personnel who left the armed forces and used the services provided by the Career Transition Partnership (CTP).
Report Climate Change Levy subsidies to HMRC
Source: gov.uk (2025-06-09)

Report subsidy awards for Climate Change Levy to HMRC, using our online form.

Before you report, read ‘Check when to report Climate Change Levy subsidies’ (https://www.gov.uk/guidance/climate-change-agreements-information-to-report-to-hmrc) to:
- work out your subsidy awards for Climate Change Levy
- check when you need to report them to HMRC
What you’ll need

You’ll need to confirm whether you’re reporting as:
- a participant in a Climate Change Agreement
- an operator under the open access rail service
You’ll need to tell us:
- your company name and address
- your company VAT number
- the number of employees in your business
- if your business is incorporated and registered in Northern Ireland
- the type of business activity (such as goods or services) where the subsidy is mainly used and information about the sector
- the region which has benefitted the most from the subsidy
- the amount of subsidy your business has received for the required reporting period, rounded down to the nearest pound
Completing the online form for VAT registered businesses

If you’re a single entity business, you’ll need to report your subsidy award through your VAT registration.

If you’re reporting subsidy award details for a business in a VAT group:
- you must add up the total, relevant subsidies received by all the businesses in the VAT group and report that figure if you’re above threshold levels
- enter only the name of the representative member when you report
If you’re a single entity business holding a divisional registration, enter the name of the single legal entity, rather than the divisional members.

Report subsidies

If you’re a representative of the company

You’ll need a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you sign in.

If you’re an agent

You’ll need the Government Gateway user ID and password you used when you registered for the agent services account (https://www.gov.uk/guidance/sign-in-to-your-agent-services-account). You can create an agent services account (https://www.gov.uk/guidance/get-an-hmrc-agent-services-account) if you do not have one. We may also ask you to enter your agent details manually.

Report now (https://www.tax.service.gov.uk/submissions/new-form/report-climate-change-levy-subsidy)

If you submit the online form and then realise you’ve made a mistake, complete it again. We’ll only process the most recent form you complete.

Contact HMRC for more help

Contact us by email at: xxx@xxx.xx (mailto:xxx@xxx.xx) if you:
- have missed the reporting deadline for a calendar year, or think you might miss it
- have any more questions about reporting Climate Change Levy subsidies
Approved post-16 technical qualifications
Source: gov.uk (2025-09-29)

Lists of level 2 and 3 technical qualifications that meet Skills England's approval criteria. These high quality reformed qualifications meet employer needs.

This guidance has been transferred from the previous skills body the Institute for Apprenticeships and Technical Education (IfATE) following its closure. The guidance is under review and may be subject to change.

The attachments list the current Skills England approvals, and the occupational standards they link to.

These qualifications meet Skills England’s approval requirements.

We can:

review qualifications at any time

withdraw approval (https://www.gov.uk/government/publications/withdrawing-approval-from-technical-qualifications) following a review if our approval requirements are no longer met

Our occupational maps (https://occupational-maps.skillsengland.education.gov.uk/) show how qualifications and occupations link together.

Approved occupational entry qualifications

For these qualifications, Awarding Organisations (AOs) must:
- publish the knowledge, skills, and behaviours (KSBs) mapping within the qualification documents
- keep this mapping updated once it is live
This helps:
- employers to see how an individual with this qualification meets their needs
- providers to identify learners’ existing skills from previous learning
DfE funded qualifications

The Department for Education (DfE) approves reformed qualifications for public funding. Qualifications must meet their criteria for funding approval:

reformed qualifications approved for public funding at level 2 from August 2025 (https://support.tlevels.gov.uk/hc/en-gb/articles/21112481212818-New-qualifications-approved-for-funding-at-level-2-in-England-from-1-August-2025)

reformed qualifications approved for public funding at level 3 from August 2025 (https://support.tlevels.gov.uk/hc/en-gb/articles/18961360300946-New-qualifications-Approved-for-funding-at-level-3-in-England-from-1-August-2025)

Spring submissions 2025

We invited AOs to submit new level 3 qualifications in March 2025. The spring submission window closed on 21 March 2025.

Skills England will communicate approval decisions with AOs in August 2025. DfE will communicate funding decisions with AOs in August 2025.
Miss C Roberston v The Secretary of State for Justice: 2303679/2023
Source: gov.uk (2025-09-23)

Employment Tribunal decision.

Read the full decision in Miss C Roberston v The Secretary of State for Justice: 2303679/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68cd5df5a1e4472207995de3/Miss._C._Roberston_-v-_The_Secretary_of_State_for_Justice_2303679-2023_Reserved_Judgment_with_Reasons_xx-xxxx-xxxx.pdf).
Mr D Lane v Dover Harbour Board: 2304399/2023
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Mr D Lane v Dover Harbour Board: 2304399/2023 - Preliminary (https://assets.publishing.service.gov.uk/media/67126be4e94bb9726918ee50/Mr_David_Lane_v_Dover_Harbour_Board_-_2304399-2023_-_Judgment_with_Reasons.pdf).

Read the full decision in Mr D Lane v Dover Harbour Board: 2304399/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/6826f722a60aeba5ab34e099/Mr_David_Lane_-v-_Dover_Harbour_Board_2304399-2023_Judgment_xx-xxxx-xxxx.pdf).
Acquisition of fully diluted 12.8% of shareholding in Paragraf Limited by MIC UAE Investments 2 RSC Limited
Source: gov.uk (2025-06-18)

Acquisition of fully diluted 7.82% of shareholding in Paragraf Limited by MIC UAE Investments 2 RSC Limited, followed by an acquisition of fully diluted 4.98% of shareholding in Paragraf Limited by MIC UAE Investments 2 RSC Limited, leading to a total acquisition of 12.8% of Paragraf Limited's shareholding

The Chancellor of the Duchy of Lancaster has made a Final Order under the National Security and Investment Act 2021 in respect to MIC UAE Investments 2 RSC Limited’s acquisition of a minority shareholding in Paragraf Limited. On the same day, the Chancellor of the Duchy of Lancaster issued a variation to clarify a minor change in articulation of the shareholding. This Public Notice is therefore issued in relation to MIC UAE Investments 2 RSC Limited’s acquisition of a fully diluted shareholding of 7.82% in Paragraf Limited; to be followed by an additional fully diluted acquisition of 4.98%, leading to a total acquisition of 12.8% of Paragraf Limited’s shareholding.
CG10110 - About this manual
Source: gov.uk (2025-09-01)


The legislation relating to the taxation of chargeable gains is in the Taxation of Chargeable Gains Act 1992 (https://www.legislation.gov.uk/ukpga/1992/12/contents) (TCGA 1992).

This manual contains explains HMRC’s interpretation of relevant legislation and why. It is written primarily for professionals such as HMRC staff and accountants as well as people who hold HMRC to account such as agents and journalists. The guidance is not comprehensive and does not provide a definitive answer in every case. HMRC publishes amended or supplementary guidance if there’s a change in the law or in the department’s interpretation of it.

Throughout this manual legislative references are to the TCGA 1992, unless otherwise stated.

The main way to get to the Capital Gains Manual pages you need is by making use of the contents pages. We strongly recommend that you study the contents pages of each chapter of the manual to make sure that the further detail is not taken out of context. If you aren't on a contents page, you can find contents by selecting the ‘Contents' link at the top of each page.

As well as the Capital Gains Manual, there are also a number of other sources of guidance produced by HMRC which may be able to assist you. These include:
- the Capital Gains Tax (https://www.gov.uk/money/capital-gains-tax) pages on GOV.UK
- the Capital Gains pages (https://www.gov.uk/government/publications/self-assessment-capital-gains-summary-sa108) of the Self Assessment tax return
- the helpsheets (https://www.gov.uk/government/collections/self-assessment-helpsheets-capital-gains) for Capital Gains Tax
- the Venture Capital Manual (https://www.gov.uk/hmrc-internal-manuals/venture-capital-schemes-manual) which includes guidance on the capital gains aspects of the Enterprise Investment Scheme and on Share Loss Relief
- the Inheritance Tax Manual (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual) - for information about how to make general enquiries, customers can visit Inheritance Tax: general enquiries (https://www.gov.uk/government/organisations/hm-revenue-customs/contact/probate-and-inheritance-tax-enquiries)
- the Cryptoassets manual (https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual) which includes guidance on the tax treatment of cryptoassets
- HMRC staff can also access learning material on Kallidus
Flame retardant scoping review
Source: gov.uk (2025-06-20)

Identifies flame retardant substances manufactured and used in Great Britain, to assess their market size, properties, potential risks and regulatory status.

This project was a scoping exercise to identify flame retardant (FR) substances manufactured and used in Great Britain, and assess their market size, known or suspected dangerous properties (hazards), potential risks and regulatory status.

The findings will help the Environment Agency to establish priorities for further assessment and help Government develop a strategic approach for FR substances on the market.