theodi/ndl-core-corpus huggingface dataset:
Octeye Group
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 Octeye Group 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 Octeye Group 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
- UK Reservists
- UK Cadets
- Armed Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr W Loy v Wood Group Industrial Services Ltd: 4108613/2015
Source: gov.uk (2025-03-25)

Employment Tribunal decision.

Read the full decision in Mr W Loy v Wood Group Industrial Services Ltd: 4108613/2015 - Strike Out (https://assets.publishing.service.gov.uk/media/67e18a98c6194abe97358d0b/Mr_W_Loy_v_Wood_Group_Industrial_Services_Limited__-_4108613.2015_-_Judgment.pdf).
Mr J Waters v Aviva Investors: 6016313/2025
Source: gov.uk (2025-07-22)

Employment Tribunal decision.

Read the full decision in Mr J Waters v Aviva Investors: 6016313/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/687a0beb760bf6cedaf5beb5/Mr_J_Waters_v_Aviva_Investors_-_6016313-2025_-_Strike_Out.pdf).
Mr R Upton v WPP Brands (UK) Ltd (T/a Landor): 2303675/2024
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in Mr R Upton v WPP Brands (UK) Ltd (T/a Landor): 2303675/2024 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/6914688a9d50fc2fe816166f/Mr_R_Upton_v_WPP_Brands_UK_Ltd_t.a_Landor_-_2303675-2024_-_Partial_Dismissal_Judgment.pdf).
AMR Cyber Security
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 AMR Cyber Security 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 AMR Cyber Security 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
- 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.
Statutory Adoption Pay: table of dates for employee entitlement
Source: gov.uk (2025-02-27)

Use these tables to check your employee started with you in time to qualify for adoption pay.

Use these tables, if you are calculating manually, to check the latest start dates for employment for Statutory Adoption Pay.

You can also use our maternity and paternity pay calculator (https://www.gov.uk/maternity-paternity-calculator).
Endangered Species Protection Agency
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 Endangered Species Protection Agency 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 Endangered Species Protection Agency 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.
SDA graduate schemes
Source: gov.uk (2025-08-20)

Information on the SDA's graduate schemes including eligibility criteria and when to apply.

If you are thinking about next steps after university or looking for a career change you can kickstart your career in defence with an SDA graduate scheme.

As part of the team you will support SDA’s mission to ‘deliver available and capable submarines for the Royal Navy in defence of the nation.’

You’ll be supported, learn new skills and have the chance to travel across the UK.
iCARP CIC
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 iCARP CIC recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
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.
Advanced learner loans funding and performance management rules
Source: gov.uk (2025-07-09)

Sets out the rules for provision funded by learners through advanced learner loans the funding year.

These documents set out the advanced learner loans (loans) funding and performance management rules for the relevant funding year.

The rules apply to all providers of education and training who hold a loans facility and loans bursary fund agreement with the Department for Education (DfE). This agreement allows providers to receive loans payments from the Student Loans Company (SLC) on behalf of learners and loans bursary payments from DfE.

If you have any questions after reading our rules, or if there’s anything else you need help with, you can find more support on our customer help portal (https://customerhelpportal.education.gov.uk/).
Westridge Court 32 Park Hill London W5 2JN: LON/00AJ/LDC/2024/0648
Source: gov.uk (2025-05-20)

Residential Property Tribunal Decision of Judge J Pittaway on 20 March 2025

Read the full decision in Westridge Court 32 Park Hill London W5 2JN: LON/00AJ/LDC/2024/0648 (https://assets.publishing.service.gov.uk/media/67dc30e2c5528de3aa671201/250320_Decision_in_Westridge_Court__London__W5_2JN.pdf)
IMPS08200 - Procedure tables: specimen horse import docket
Source: gov.uk (2025-12-09)


This docket must be prepared in triplicate for each horse imported for sale. All copies must be presented to Customs and Excise with the appropriate customs import declarations.

Particulars of horse

A) Name (if unnamed, name of sire and dam)
- Colour
- Sex
- Date foaled
B) Name of owner
- Address of owner
C) Name of person entering horse for sale (if different from B)

D) Value
- Amount of VAT due
E) Classification (indicate which applies)
- Foal, 'Stallion' Horse in training,
- Yearling, Barren mare, Filly out of training,
- Mare believed in foal, Colt or gelding out of training
Request

To: HM Revenue and Customs

* ........................................................... of ..................................................

(VAT Registration No ........................) being agent for the person named at B above hereby request that they be treated as principal for the purposes of VAT on the importation and supply of the animal described above.

Date ................................................. Signed ...............................................

*Insert name, address and VAT registration number of person arranging importation and sale of horse.
CSE Bournemouth 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 CSE Bournemouth 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 CSE Bournemouth 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.
Goods and services you can claim for under the VAT DIY Scheme
Source: gov.uk (2025-03-17)

Find out which items you can or cannot claim a VAT refund for under the DIY Housebuilders' Scheme.

This list will help you identify the goods (building materials) and services which are eligible for a VAT refund. Services can only be claimed for conversions as any services to a new build property should be zero rated.

Goods and services A to C

A

B

C

Goods and services D to F

D

E

F

Goods and services G to I

G

H

I

Goods and services J to L

J

K

L

Goods and services M to O

M

N

O

Goods and services P to R

P

Q

R

Goods and services S to U

S

T

U

Goods and services V to Z

V

W

X

No items

Y

No Items

Z

No items
Export wild or ornamental birds to Argentina: certificate 8139
Source: gov.uk (2025-04-08)

Use these forms and guidance documents to export wild or ornamental birds born and raised in captivity to Argentina.

Exporting from England, Scotland and Wales

If you’re in England, Scotland or Wales, you must apply for this export health certificate (EHC) using the online service.

If you’re in Northern Ireland, you must apply to DAERA (#other-ways).

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/67f537f5b7e44efc70acc356/8139NFG.pdf).

Download a specimen certificate Export captive birds to Argentina: EHC 8139, version 2 (https://assets.publishing.service.gov.uk/media/5c6aa45140f0b61a160707fd/8139EHC_V2.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8139EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
Exporting from Northern Ireland

If you’re in Northern Ireland you’ll need to upload your application for DAERA.

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/67f537f5b7e44efc70acc356/8139NFG.pdf).

Download and fill in Export captive birds to Argentina: EHC 8139, version 2 (https://assets.publishing.service.gov.uk/media/5c6aa45140f0b61a160707fd/8139EHC_V2.pdf).

Upload your application (https://selfservice.daera-ni.gov.uk/Daera/Forms/#/export).

Make sure you use the latest version of the EHC as they are sometimes updated. The latest version is on this page.

If you do not use the latest version, DAERA will not accept your application.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
The UK welcomes the work of the UN and other partners to release humanitarian personnel detained by the Houthis: UK statement at the UN Security Council
Source: gov.uk (2025-06-12)

Statement by Ambassador James Kariuki, UK Deputy Permanent Representative to the UN, at the UN Security Council meeting on Yemen.

First, last Friday marked one year since the Houthis’ arbitrary detention of personnel from the United Nations, national and international NGOs, civil society organisations and diplomatic missions.

As of today, 23 UN and five INGO personnel remain arbitrarily detained. These dedicated humanitarian workers have now been separated from their family and loved ones for over a year, and for some, over 1000 days.

2025 has also seen the tragic death of a World Food Programme member of staff in Houthi captivity. And yet, these detentions have continued, including the recent detention of journalists and media workers.

The Secretary General’s statement on the anniversary of the detentions and the briefing we heard today from Special Envoy Grundberg highlight the profound injustice of these detentions. The individuals have dedicated their lives to providing life-saving assistance and support to the people of Yemen.

Following a further press statement on 5 June, we, as a Security Council, have been unequivocal in condemning these ongoing unlawful detentions and in calling for the immediate and unconditional release of those detained.

The UK welcomes the vital work of the United Nations and other partners towards securing their immediate release.

Second, President, 19.5 million people are in need of humanitarian assistance and 4.8 million are internally displaced in Yemen.

This dire situation will get worse, with increases in food insecurity and malnutrition projected this year, compounded by disease outbreaks.

The funding shortfall, ongoing detentions and challenging operating space exacerbate these challenges. So we must continue to work together and prioritise our collective response to ensure humanitarian aid reaches those most in need.

The UK recently enrolled in a joint programme with King Salman Humanitarian Aid and Relief Centre, targeting the spread of cholera across Yemen.

This programme will provide cholera vaccines and help strengthen local response capacity in the most high-risk and affected communities.

Finally, the UK remains committed to achieving lasting peace in Yemen and the broader region. Long-term stability and security in Yemen can only be achieved by a UN-led, inclusive political settlement. And we continue to support Special Envoy Grundberg in his efforts in this regard.
Blood and blood products from equidae to be used outside the feed chain to, or transit through, the European Union and Northern Ireland: certificate 8307
Source: gov.uk (2025-09-22)

Apply online for an export health certificate (EHC) to export blood and blood products from Great Britain (England, Scotland and Wales) to the EU or move them to the Northern Ireland.

If you’re in England, Scotland or Wales, you must apply online for this export health certificate (EHC) using the online service to export to the EU or to move horse blood to Northern Ireland.

If you’re in Northern Ireland, you do not need an EHC to export to the EU. Contact DAERA on xx-xxxx-xxxx to find out what you need to do.

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/68d12243c908572e81248ae4/8307NFG-Sep25_v7.pdf) and specimen certificate (https://assets.publishing.service.gov.uk/media/5f68c33dd3bf7f7238f230d9/Specimen-8307_English_v1.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8307EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
- apply for blocks of certificates.
Find out more

Stay up to date with any changes to EHCs by signing up for email alerts (https://www.gov.uk/export-health-certificates/email-signup).

Find out about getting an EHC (https://www.gov.uk/guidance/get-an-export-health-certificate).

Find out about exporting live animals and animal products (https://www.gov.uk/guidance/exporting-animals-animal-products-fish-and-fishery-products-if-the-uk-leaves-the-eu-with-no-deal).

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
UK International Climate Finance results 2025
Source: gov.uk (2025-10-09)

This page provides the 2025 International Climate Finance (ICF) results for the UK government.

From April 2011 to March 2025, it is estimated that International Climate Finance (ICF) programmes have:
- directly supported over 137 million people to cope with the effects of climate change
- provided 89 million people with improved access to clean energy
- supported 33 million people with improving their resilience to climate change
- reduced or avoided 145 million tonnes of greenhouse gas emissions
- installed 4,872 megawatts of clean energy capacity
- avoided 717,000 hectares of ecosystem loss
- generated or protected ecosystem services with a value of £6.2 million
- mobilised £10.5 billion public and £10.4 billion private finance for climate change purposes in developing countries
- supported the sustainable management of 12 million hectares of land
- supported 141 countries, 3.4 million people and 7,500 organisations with technical assistance
UK International Climate Finance is a portfolio of investments with a goal to support international poverty eradication now and in the future. It aims to help developing countries manage risk and build resilience to the impacts of climate change, take up low-carbon development at scale and manage natural resources sustainably.

Many of these programmes have long-lived benefits and will continue to deliver further results over the years to come.
Ms C Ansah v Scope: 3304706/2024
Source: gov.uk (2025-07-28)

Employment Tribunal decision.

Read the full decision in Ms C Ansah v Scope: 3304706/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68639fbf1c735341c2111b43/Ms_C_Ansah_v_Scope_3304706_2024_PPH_Judgment.pdf).

Read the full decision in Ms C Ansah v Scope: 3304706/2024 - Reasons (https://assets.publishing.service.gov.uk/media/6881f6b9901d5f8d47120588/Ms_C_Ansah_v_Scope_3304706_2024_Reasons_.pdf).
MTT25520 - Calculating the effective tax rate: Covered tax balance: Allocation of current taxes under cross-crediting regime
Source: gov.uk (2025-08-05)


Where a group has standard members in a territory in which a cross-crediting regime applies, the qualifying current tax expense is allocated to the members of the group in another territory in accordance with the methodology in section 181A of Finance (No.2) Act 2023.

Cross-crediting regime

A cross-crediting regime applies in a territory if, under the laws of that territory:
- taxes paid with respect to one source of income arising in another territory give rise to foreign tax credits, and
- those foreign tax credits can be used against another source of income arising in a third territory.
Example

MNE Group A has an ultimate parent, A1 Ltd, which is located in Territory A.

A1 Ltd has a PE in Territory B (PE1) and Territory C (PE2).

The tax rate is 15% in Territory A, 20% in Territory B and 5% in Territory C.

A1 Ltd has a gross tax liability of 15 in Territory A on 100 of foreign income arising to PE1 in Territory B.

A1 Ltd has a gross tax liability of 7.5 in Territory A on 50 of foreign income arising to PE2 in Territory C.

Territory A provides a foreign tax credit of 20 for the tax paid of 20 in Territory B. Of that foreign tax credit, 15 is set against the tax liability in Territory A in relation to PE1.

The remaining, surplus foreign tax credit of 5 can be set against the tax liability in Territory A in respect of PE2. The gross tax liability of 7.5 in relation to PE2 is offset by a foreign tax credit of 2.5 for the tax paid in Territory C, and by a further foreign tax credit of 5 (the surplus tax credit in respect of PE1).

There is a cross-crediting regime in Territory A because that territory grants a foreign tax credit for tax paid in Territory B in respect of the income of PE1, and any surplus foreign tax credit may be used against the tax liability which arises in respect of the income of PE2 in Territory C.

Cross-crediting regime methodology

The cross-crediting regime methodology is set out in Chapter 3.1 of the June 2024 Agreed Administrative Guidance document (https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/administrative-guidance-global-anti-base-erosion-rules-pillar-two-june-2024.pdf) published by the OECD.

When using this guidance, the OECD defined terms should be read as if they were substituted by their equivalents in UK legislation. For example, a reference to a Five-Year Election is to be read as an election to which paragraph 1 of Schedule 15 (long term elections) applies.

The methodology may be enacted into UK legislation by regulations.

Introduction in Finance Act 2025

Section 181A was introduced in FA25. This guidance page reflects the current version of the legislation. Consult FA25 for legislation applicable to prior periods if the retrospection election does not apply (see MTT09490 (https://www.gov.uk/hmrc-internal-manuals/multinational-top-up-tax-and-domestic-top-up-tax/mtt09490)).
COM92012 - Payments: tracing a payment: tracing a payment in Debt Management office (Action Guide)
Source: gov.uk (2025-10-09)


To trace a payment in a Debt Management Office, consider steps 1 - 8 below.

Please note that: You must give priority to missing/alleged payment cases at all stages to avoid complaints and possible claims for compensation. Missing/alleged payment cases require priority attention by a Section Leader/Officer.

The guide is presented as follows.

Initial action to trace a payment

1. Where you have received the payment details, use Receipts Historical Viewer (RHV) to search for payments made between 23 September 2002 and 10 June 2022. For payments made before 23 September 2002, use function TPYT (Trace Payment) in COTAX. For payments made after 10 June 2022, use ETMP. If you do not hold this information go to step 2.

2. Use function VPPD (View Payment and Posting Details) to check whether the payment has been:
- allocated to a different Accounting Period (AP), Suspense Record or the Group Payment Record
- reallocated to another liability
3. Check ITSA, SAFE and ETMP to see if the payment has been allocated to another head of duty, such as PAYE.

4. Check the OAS record to see if the payment has been allocated to Overpayments.

Top of page (#Top)

Payment identified

5. Once you identify how the payment has been allocated:
- make any necessary reallocation. For more information see COM120000 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com120000) onwards
- write a letter of explanation to the company or agent
Top of page (#Top)

Further tracing action

6. If you do not have full details of the payment, ask the company or agent to tell you the:
- total amount of the payment
- date of payment
- type of payment (for example, debit card)
- office or address to which the payment was sent
In addition, if payment was by cheque the:
- date that the cheque cleared
- cheque details (cheque number, bank sort code and bank account number)
7. Using the payment details above, use Receipts Historical Viewer (RHV) to search for payments made between 23 September 2002 and 10 June 2022. For payments made before 23 September 2002, use function TPYT (Trace Payment) in COTAX. For payments made after 10 June 2022, use ETMP.

Top of page (#Top)

Missing/alleged payment cannot be traced

8. If you cannot trace the payment using RHV, ETMP or function TPYT in COTAX:
- note the IDMS record to indicate that the case is under enquiry for a missing payment
- refer the case to HMRC Payments
Top of page (#Top)
New penalties for water company offences
Source: gov.uk (2025-10-21)

We’re asking for views on strengthening the Environment Agency’s penalties against offences committed by water companies.

We want to know what you think about the proposed introduction of new penalties for offences committed by water companies in England.

Our proposed changes are:

allowing the Environment Agency to impose variable monetary penalties to the civil standard of proof for a range of permit and licence breaches, as well as other permitting, abstraction, impounding and drought offences

setting a cap for variable monetary penalties imposed to the civil standard

introducing new automatic penalties that are designed to streamline enforcement for offences that can be identified and evidenced quickly

setting a value for the new automatic penalty
ECSH84500 - Sanctions for non-compliance: injunctions
Source: gov.uk (2025-12-01)


An injunction is a court order which compels a company or a person to stop doing a particular act or thing, or to do a particular act or thing.

An injunction results in disruption to the business or person on whom it is served but does not preclude other enforcement actions.

Regulation 80 (https://www.legislation.gov.uk/uksi/2017/692/regulation/80) of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) permits HMRC to apply to the court for an injunction.

If, on the application of HMRC, the court is satisfied, it may issue an order as follows:

Restraining (preventing the business from making) the contravention, where the court is satisfied that:

There is a reasonable likelihood any person will contravene a relevant requirement of MLR 2017; or

Any person has contravened a relevant requirement of MLR 2017 and that there is a reasonable likelihood that the contravention will continue or be repeated.

Requiring any person, or any other person who appears to have been knowingly concerned in the contravention, to take such steps as the court may direct to remedy it, where the court is satisfied that:

Any person has contravened a relevant requirement and there are steps which could be taken to remedy the contravention.

Restraining a person from disposing or otherwise dealing with any assets belonging to that person where the court is satisfied that the person is reasonably likely to dispose of or otherwise deal with where:

Any person may have contravened a relevant requirement; or

Any person has been knowingly concerned in the contravention of a relevant requirement.

Any party who contravenes an injunction can be held in contempt of court, which, in some circumstances, can lead to imprisonment.

An injunction can be considered where it is necessary to prevent an immediate contravention from taking place or continuing and/or where the business has failed to cooperate with HMRC. It will normally only be appropriate in the most serious cases where there are, or likely to be, contraventions of MLR 2017, the Proceeds of Crime Act 2002 or the Terrorism Act 2000 (or other relevant regulations) and it is essential to promptly halt these.

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

Injunctions are subject to a sanctions administration charge (https://www.gov.uk/hmrc-internal-manuals/economic-crime-supervision-handbook/ecsh81080#) of £2,000.
Statistics: reviews of marking and moderation for GCSE, AS and A level
Source: gov.uk (2025-12-11)

Statistics on the number of reviews of marking and moderation for qualifications in England.

Provide your feedback

We welcome your feedback on our publications. If you have any comments on these statistical releases, or how to improve them to meet your needs, please complete our short survey (https://forms.office.com/Pages/ResponsePage.aspx?id=aWQzjmscC0ugbHSKfFhvfL3PBbqJor5EhEJSQVNES3JUMDZNMzVETlVTWUszWkRNV1BJQ1Y1NDFXOCQlQCN0PWcu&r5a0bc03bde26487fa4d235f5a20cde5a=%22Reviews%20of%20marking%20and%20moderation%20for%C2%A0GCSE%2C%20AS%20and%20A%20level%22) or email our statistics team (mailto:xxx@xxx.xx).

Overview

If a school or college or an individual student is concerned that an error has occurred when assessment material has been marked, the school or college can decide to seek a review from the exam board. These are known as reviews of marking and moderation.

For more information on reviews of marking and moderation, see the background information document accompanying each release.

Official statistics designation

These releases are designated as official statistics (https://uksa.statisticsauthority.gov.uk/about-the-authority/uk-statistical-system/types-of-official-statistics/#:~:text=Official%20statistics%20are%20statistics%20produced,UK%20government%20or%20devolved%20administrations.).

Our statistical practice is regulated by the Office for Statistics Regulation (OSR). OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics (https://code.statisticsauthority.gov.uk/the-code/) that all producers of official statistics should adhere to.

We will do our best to respond to any comments about how we meet these standards. If you have any remaining concerns, you are welcome to contact OSR by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or via the OSR website (https://osr.statisticsauthority.gov.uk/raise-a-concern/).

For related statistics, see our statistics at Ofqual (https://www.gov.uk/government/organisations/ofqual/about/statistics) page.
Mr M A Tiba v Bonne Bouche Catering Ltd: 2306890/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Mr M A Tiba v Bonne Bouche Catering Ltd: 2306890/2024 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/69159fba9d50fc2fe81616fa/Mr_M_A_Tiba_v_Bonne_Bouche_Catering_Limited_2306890-2024_-_Withdrawal_Judgment_29-Aug-25.pdf).
Sarah Jones MP
Source: gov.uk (2025-09-06)

Sarah Jones was appointed as Minister of State at the Home Office on 6 September 2025. She was previously Minister of State at both the Department for Energy Security and Net Zero and the Department for Business and Trade from 8 July 2024 to 6 September 2025. She was elected as the MP for Croydon West, formerly Croydon Central, in June 2017. Education Sarah studied History at Durham University. Political career Sarah served in the Shadow Cabinet in a number of positions, including: Shadow Minister for Industry and Decarbonisation, 2023 to 2024 Shadow Minister for Policing and the Fire Service, 2020 to 2023 Shadow Housing Minister, 2018 to 2020 Career outside politics Sarah began her career working for Labour MP and Northern Ireland Secretary Mo Mowlam. She later became Head of Campaigns at the housing charity Shelter before taking a similar role at the NHS Confederation. A former senior civil servant at DCMS , Sarah was a member of the team delivering the 2012 London Olympic and Paralympic Games. After leaving the Civil Service, Sarah worked in a series of public and private sector roles, including the Gatwick Airport expansion campaign. Personal life Sarah is married and has 4 children.

Sarah Jones was appointed as Minister of State at the Home Office on 6 September 2025.

She was previously Minister of State at both the Department for Energy Security and Net Zero and the Department for Business and Trade from 8 July 2024 to 6 September 2025. She was elected as the MP for Croydon West, formerly Croydon Central, in June 2017.

Education

Sarah studied History at Durham University.

Political career

Sarah served in the Shadow Cabinet in a number of positions, including:
- Shadow Minister for Industry and Decarbonisation, 2023 to 2024
- Shadow Minister for Policing and the Fire Service, 2020 to 2023
- Shadow Housing Minister, 2018 to 2020
Career outside politics

Sarah began her career working for Labour MP and Northern Ireland Secretary Mo Mowlam.

She later became Head of Campaigns at the housing charity Shelter before taking a similar role at the NHS Confederation.

A former senior civil servant at DCMS, Sarah was a member of the team delivering the 2012 London Olympic and Paralympic Games.

After leaving the Civil Service, Sarah worked in a series of public and private sector roles, including the Gatwick Airport expansion campaign.

Personal life

Sarah is married and has 4 children.
A & A Building Services (Midlands) 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 A & A Building Services (Midlands) 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 A & A Building Services (Midlands) 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
- 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.
The Broads and Wensum SACs: nutrient neutrality calculator
Source: gov.uk (2025-05-27)

Calculate nutrient budgets for developments in the catchment of The Broads and Wensum SACs.

Use this calculator to work out the nutrient budget for proposed developments in the catchment of The Broads and Wensum SACs.

The calculator includes all the wastewater treatment work upgrades required under the new Water Industry Act 1991 duty, as announced in May 2024.

It also reflects improvements that will be made to wastewater treatment works between 2025 and 2030 under the Water Industry National Environment Programme (WINEP) as published in January 2025.

It also reflects earlier completion dates for select wastewater treatment work permit upgrades within The Broads catchment.

Instructions are given in the calculator, but you should also read the guidance document.

Find the guidance and all 27 calculators in the nutrient neutrality resources collection (https://www.gov.uk/government/collections/tools-and-resources-for-calculating-nutrient-neutrality).