theodi/ndl-core-corpus huggingface dataset:
SFO charges global aircraft parts supplier with fraud offence
Source: gov.uk (2025-05-28)

Jose Alejandro Zamora Yrala is charged with fraudulent trading as part of an SFO investigation into a company that sold parts for aircraft engines.

The Serious Fraud Office (SFO) has today charged Jose Alejandro Zamora Yrala with fraudulent trading as part of its investigation into a company that sold airline parts for the passenger and cargo aircraft engines, the CF56 and CF6.

Zamora Yrala, the company director, is accused of operating UK-based AOG Technics for a fraudulent purpose. The company’s customers included airlines, maintenance providers and parts suppliers.

From 2019 to 2023 the company allegedly defrauded customers by falsifying documentation that related to the origin, status or condition of aircraft parts.

Planes in the UK and elsewhere around the world were grounded in 2023 after the UK’s Civil Aviation Authority, the United States’ Federal Aviation Administration, and the European Union Aviation Safety Agency issued safety alerts to airlines that may have bought or installed AOG’s parts.

Soon after, the SFO launched an investigation, later agreeing to conduct a joint investigation with Portuguese authorities into the supply of suspected fraudulent safety certification and parts. The Portuguese investigation is ongoing and last week authorities searched ten locations across Portugal and made three arrests with SFO officers in attendance.

Zamora Yrala will appear at Westminster Magistrates Court on Monday 2 June 2025.

Nick Ephgrave QPM, Director of the Serious Fraud Office (SFO), said:

Planes were grounded, and significant disruption was caused, today’s charges are the outcome of a focussed and fast paced investigation.

I’m proud that we’ve acted swiftly, together with our Europeans partners, to bring this important case to charge in just 19 months.
CBTM07022 - Prescribed conditions for a child or qualifying young person: Education and training condition - Meaning of ‘full-time education’
Source: gov.uk (2025-09-01)


Child Benefit (General) Regulations 2006, regulation 1, (3)

Full-time education is education in pursuit of a course where an average of more than 12 hours per week (term time) is spent on the following:
- receiving tuition,
- engaging in practical work or
- supervised study or
- taking exams.
When calculating the 12 hours do not include time spent on meal breaks or unsupervised study.

From 1 September 2025

If a young person is unable to meet the 12-hour per week requirement due to illness or disability, they can still be entitled to Child Benefit if a reduced number of hours is appropriate to their individual needs.
E H Thorne (Beehives) 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 H Thorne (Beehives) 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 H Thorne (Beehives) 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
- UK Reservists
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

We employ ex-servicemen. We have facilitated extra leave for reservist employees in the past.

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.
RFIG30300 - Residence for tax years before 2013-14: coming to the United Kingdom: contents
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards.
Mr M Abdelsalam v The Co-operative Group: 1400547/2024
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in Mr M Abdelsalam v The Co-operative Group: 1400547/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6842ef474d039a010411f062/Mr_M_Abdelsalam_-vs-_The_Co-operative_Group_-_1400547.2024_-_Judgment.pdf).
SAE Media 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 SAE Media 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 SAE Media 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
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- 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.
Miss N King v Citrus Facilities Management: 6016315/2024
Source: gov.uk (2025-03-20)

Employment Tribunal decision.

Read the full decision in Miss N King v Citrus Facilities Management: 6016315/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/67dab7d791e6e0492302841b/Miss_N_King_v_Citrus_Facilities_Management_-_6016315_2024_-_Judgment.pdf).
Ms L Sowa v Kent County Council: 2304092/2020
Source: gov.uk (2025-09-25)

Employment Tribunal decision.

Read the full decision in Ms L Sowa v Kent County Council: 2304092/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68d16a81e65dc716bfb1dc10/Ms_L_Sowa_-v-_Kent_County_Council_2304092-2020_Strike-Out_Judgment_20.09.25.pdf).
PM call with Prime Minister Ishiba of Japan: 10 April 2025
Source: gov.uk (2025-04-10)

The Prime Minister spoke to the Prime Minister of Japan Shigeru Ishiba this morning.

The Prime Minister spoke to the Prime Minister of Japan Shigeru Ishiba this morning.

On trade, the leaders agreed that a trade war does not benefit anyone, and that now is the time for a cool, calm and pragmatic approach.

They agreed on the importance of likeminded partners such as the UK and Japan to work closely together to lower trade barriers. Through trading blocs such as the Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) and working bilaterally, there are many options to accelerate growth.

The Prime Minister wished Prime Minister Ishiba success for the launch of the Osaka Expo next week, and they discussed the UK pavilion focussed on innovation, which underpins the UK-Japan bilateral relationship.

On defence and security, the leaders discussed deeper cooperation, welcoming the progress of the Global Combat Air Programme (GCAP) and reaffirmed their commitment to deliver the next generation of fighter jets.

The Prime Minister thanked Prime Minister Ishiba for Japan’s support for the Coalition of the Willing in support for Ukraine.

They agreed to keep in close touch.
Ms J M Gardiner v Forbells Ltd: 3304188/2024
Source: gov.uk (2025-07-02)

Employment Tribunal decision.

Read the full decision in Ms J M Gardiner v Forbells Ltd: 3304188/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/68503f0901d3b0e7b62da773/Ms_J_M_Gardiner_-_v_-_Forbells_Ltd_-_3304188-2024_-_Judgment.pdf).
Ms P Perry v Perrywood Garden Centre and Nurseries Ltd: 3200819/2023
Source: gov.uk (2025-11-28)

Employment Tribunal decision.

Read the full decision in Ms P Perry v Perrywood Garden Centre and Nurseries Ltd: 3200819/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68f64e9bf5d433238a14c7fc/Ms_P_Perry_v_Parrywood_Garden_Centre_and_Nurseries_Ltd__-_3200819_2023_-_Judgment.pdf).

Read the full decision in Ms P Perry v Perrywood Garden Centre and Nurseries Ltd: 3200819/2023 - Reconsideration (https://assets.publishing.service.gov.uk/media/69283158a245b0985f0341a5/Ms_P_Perry_v_Perrywood_Garden_Centres___Nurseries_Ltd_-_3200819_2023_-_Reconsideration.pdf).
Conflict, Stability and Security Fund: Eastern Europe and Central Asia programme summaries 2023 to 2024
Source: gov.uk (2025-01-30)

This page includes summaries of Conflict, Stability and Security Fund (CSSF) programmes in Eastern Europe and Central Asia covering 2023 to 2024.

Programme summaries give an annual overview of each Conflict, Stability and Security Fund (CSSF) programme. They explain what support the CSSF provided and intended outcomes, stating:
- where the programme worked
- what it is trying to achieve
- the budget
- the programme length
They break down programme activity into individual components or projects, with details of the lead UK government department and the organisations that are implementing the programme. View further detail on the programme summary form (https://www.gov.uk/government/publications/understanding-a-conflict-stability-and-security-fund-programme-summary).

The CSSF aims to publish information for all programmes. However, because some of the CSSF’s work is very sensitive, we cannot publish details of all programmes. The 2 main reasons are:
- to protect national security interests
- for the safety and security of beneficiaries, partners and partner governments
The UK Integrated Security Fund (UKISF) (https://www.gov.uk/government/organisations/uk-integrated-security-fund/about) replaced the Conflict, Stability and Security Fund in April 2024.
Trends in International Mathematics and Science Study 2023: England
Source: gov.uk (2025-03-10)

England’s Trends in International Mathematics and Science Study 2023 results, with an international comparison of performance of pupils in years 5 and 9.

The Trends in International Mathematics and Science Study (TIMSS) (https://timssandpirls.bc.edu/timss2023/) is a survey of the educational achievement of pupils in years 5 and 9, organised by the International Association for the Evaluation of Educational Achievement (IEA).

For the 2023 cycle, England’s national report is published in 2 volumes and provides analysis of the TIMSS 2023 findings for England and compares England’s performance to other participating countries.

Volume 1: focuses on comparisons of England’s pupils’ performance in mathematics and science.

Volume 2: focuses on pupil characteristics and experiences with teaching and learning of both subjects.
EIM31240 - Employees using own vehicles for work: statutory mileage rates: kinds of vehicle
Source: gov.uk (2025-01-16)


Section 230(2) ITEPA 2003

Statutory mileage rates are used to work out the approved amount for mileage allowance payments (EIM31230 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31230)), the maximum amount of mileage allowance payments that can be paid free of tax under the AMAPs legislation. They are also used to calculate the amount of any mileage allowance relief (MAR) available to the employee (EIM31330 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31330)). These rates are shown below; any changes will be included as they occur.

The statutory rates are:

From 2011 to 2012 onwards

Kinds of vehicle

As the tables show, vehicles within the AMAPs scheme are grouped into three kinds:
- cars and vans (including electric/hybrid cars and vans)
- motor cycles (including electric cycles that do not meet the electrically assisted pedal cycle (EAPC) rules)
- cycles (including EAPCs)
The EAPC vehicle and road safety rules can be found here (https://www.gov.uk/electric-bike-rules).

Business mileage and mileage allowance payments (MAPs) for all vehicles within the same kind are merged as though they related to a single vehicle, but separate calculations are made for each different kind of vehicle.

This rule is amended where different employments are associated (see EIM31280 (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim31280)).
Mr H Jones v UK Plumbing Supplies Ltd: 1601129/2024
Source: gov.uk (2025-09-02)

Employment Tribunal decision.

Read the full decision in Mr H Jones v UK Plumbing Supplies Ltd: 1601129/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/68b171b43f3e5483efdba7f9/1601129.2024_H_Jones_v_UK_Plumbing_Supplies_Limited_Judgment.pdf).
Air accident monthly bulletin June 2025
Source: gov.uk (2025-06-11)

The AAIB Bulletin is a compilation of AAIB reports and is published on the second Thursday of the month.

June Bulletin 6/2025

AAIB Field Investigations

A field investigation is an independent investigation in which AAIB investigators collect, record and analyse evidence.

The process may include, attending the scene of the accident or serious incident; interviewing witnesses; reviewing documents, procedures and practices; examining aircraft wreckage or components; and analysing recorded data.

The investigation, which can take a number of months to complete, will conclude with a published report.

Commercial Air Transport - Rotorcraft
- Airbus Helicopters EC175 B (G-MCSH), Rotor blades failed whilst aircraft parked in strong winds with an unserviceable rotor brake, Elgin Oil Platform, North Sea, 17 February 2023 (https://www.gov.uk/aaib-reports/aaib-investigation-to-airbus-helicopters-ec175-b-g-mcsh)
AAIB Correspondence Investigations

These are reports on accidents and incidents which were not subject to a Field Investigation.

They are wholly, or largely, based on information provided by the aircraft commander in an Aircraft Accident Report Form (AARF) and in some cases additional information from other sources.

The accuracy of the information provided cannot be assured.

General Aviation
- Cessna 152 (G-BSZW), loss of rudder control in flight, Blackbushe Airport, Hampshire, 24 February 2024. (https://www.gov.uk/aaib-reports/aaib-investigation-to-cessna-152-g-bszw)
- Rans S6-ESD XL (G-MZBU), crashed whilst attempting to land, Yatesbury Airfield, Wiltshire, 30 March 2024. (https://www.gov.uk/aaib-reports/aaib-investigation-to-rans-s6-esd-xl-g-mzbu)
Record-Only Investigations

This section provides details of accidents and incidents which were not subject to a Field or full Correspondence Investigation.

They are wholly, or largely, based on information provided by the aircraft commander at the time of reporting and in some cases additional information from other sources.

The accuracy of the information provided cannot be assured.

Record-only Correspondence investigations reviewed in March and April 2025. (https://www.gov.uk/government/publications/aaib-record-only-investigations-reviewed-march-april-2025)
UK Common Frameworks
Source: gov.uk (2025-07-17)

UK government publications relating to the UK Common Frameworks programme.

Overview

Following the UK’s exit from the European Union, the UK government has been working jointly with the Scottish Government, the Welsh Government and the Northern Ireland Executive to develop UK Common Frameworks. Frameworks ensure a common approach is taken where powers have returned from the EU which intersect with policy areas of devolved competence.

Frameworks are being developed in line with the principles for Common Frameworks agreed at the Joint Ministerial Committee (EU Negotiations) JMC in October 2017 between the UK government and Scottish and Welsh Governments. Following the formation of the Northern Ireland Executive, its Executive Committee endorsed the JMC(EN) Common Frameworks principles on 15 June 2020.

Individual Common Frameworks have been developed by policy departments across the UK government together with their devolved administration counterparts. Since the end of the transition period most UK Common Frameworks have been operating on an interim basis across the UK at official level, which reflects established ways of working between the administrations.

Once a UK Common Framework has undergone initial joint UKG-DA policy development, it is provisionally approved by all relevant Ministers. The Framework will then be published to allow for any Parliamentary scrutiny to take place by committees in the UK Parliament and the devolved legislatures. Following any Parliamentary scrutiny Frameworks will be reviewed, updated, and receive final Ministerial clearance prior to being re-published.
A Tasselli v Downsview Primary (comm) and Kent County Council: 2306319/2020
Source: gov.uk (2025-10-24)

Employment Tribunal decision.

Read the full decision in A Tasselli v Downsview Primary (comm) and Kent County Council: 2306319/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68f895c0fd57416292f12e39/A_Tasselli_v_Downsview_Primary__comm__and_Kent_County_Council_2306319-2020_so_jud_pub.pdf).
Discretionary Housing Payments statistics
Source: gov.uk (2025-07-10)

Statistics on local authorities' use of Discretionary Housing Payment funds.

Discretionary Housing Payments (DHPs) are monetary awards that can be made by Local Authorities to people experiencing financial difficulty with housing costs who qualify for Housing Benefit or the housing costs element of Universal Credit.

Local Authorities provide details of their use of DHP funds to the Department for Work and Pensions (DWP) for these statistics twice a year. These are published for the first 6 months of the financial year and then for the whole of the financial year.

Correction to Use of Discretionary Housing Payments: April to September 2024

The original release of the April to September 2024 statistics (https://www.gov.uk/government/statistics/use-of-discretionary-housing-payments-april-to-september-2024) (published on 12 December 2024) contained an error in which a small number of local authorities were assigned to the incorrect region impacting regional summaries and breakdowns by England and Wales. Headline figures and local authority level data were unaffected. A corrected version of the statistics was published on 10 July 2025.

Feedback

Help us improve the statistics

Please complete this short survey (https://forms.office.com/Pages/ResponsePage.aspx?id=6fbxllcQF0GsKIDN_ob4ww6eQtaLpw1MuH5cgQWx29tUNTlNVE0xSzJLNlNQSVhXWjVUNTU5MEdTUi4u) to help us make the statistics better for you.

We welcome all feedback on the content, relevance, accessibility and timing of these statistics to help us in producing statistics that meet user needs.

For non-media enquiries on these statistics email: xxx@xxx.xx (mailto:xxx@xxx.xx)

For media enquiries, please contact the DWP press office (https://www.gov.uk/government/organisations/department-for-work-pensions/about/media-enquiries).
Ms F Oyinlola v NHS North East London Integrated Care Board and Others: 6006836/2024 and 6011580/2024
Source: gov.uk (2025-08-06)

Employment Tribunal decision.

Read the full decision in Ms F Oyinlola v NHS North East London Integrated Care Board and Others: 6006836/2024 and 6011580/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/68935f59f97cd7adaa2be05f/Foluke_Oyinlola_v_NHS_North_East_London_Integrated_Care_Board_60068362024_-_Judgment.pdf).
GMI Construction Group plc
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 GMI Construction Group plc 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 GMI Construction Group plc 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.
Pre-release access lists: HIV annual data
Source: gov.uk (2025-10-07)

Lists of those receiving pre-release access to UK Health Security Agency HIV surveillance data.

To ensure that appropriate individuals are able to respond to questions arising from information in our official statistics releases, we give them access to documents 24 hours before publication on GOV.UK. In doing this we follow the rules and principles set out in the Pre-release Access to Official Statistics Order 2008 (http://www.legislation.gov.uk/uksi/2008/2998/contents/made).

For more information, see our policy on pre-release access (https://www.gov.uk/government/publications/ukhsa-official-statistics-compliance-documents/pre-release-access-policy).

The lists on this page show the individuals who have been given pre-release access to the HIV: annual data (https://www.gov.uk/government/statistics/hiv-annual-data-tables).
Miss J Dolmantaite v Nissan Motor (Manufacturing) UK Ltd: 3308128/2023
Source: gov.uk (2025-05-23)

Employment Tribunal decision.

Read the full decision in Miss J Dolmantaite v Nissan Motor (Manufacturing) UK Ltd: 3308128/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/68273f7402662c6f8ec243b4/Miss_J_Dolmantaite_v_Nissan_Motor__Manufacturing__UK_Limited__3308128-2023.pdf).
Online Safety Act: explainer
Source: gov.uk (2025-04-24)

Explainer on what the Online Safety Act 2023 does and how it protects people from harmful content online.

This explainer sets out details on:
- how the Act protects users from harmful content online
- who the Act applies to and how it is being implemented
- the new offences the Act has introduced and the types of content that the Act tackles
- how the Act ensures age-appropriate experiences for children online, and gives adults more control over the content they see
- how the Act will be enforced and tackles harmful algorithms
- how the Act protects women and girls
RFIG30750 - Residence for tax years before 2013-14: liability to UK tax: Scope of liability to income tax on pensions
Source: gov.uk (2025-04-04)


This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000) onwards

Table 2 - Scope of liability on pensions

Your UK domicile status

Your UK residence status

Arising Basis (AB) or Remittance Basis claimed (RB)

UK Pension

Non UK (overseas) Pension

Domiciled within UK

1. Resident and Ordinarily Resident

AB

Liable

Liable

Domiciled within UK

2. Resident and Not Ordinarily Resident

2(a) AB

Liable

Liable

Domiciled within UK

2. Resident and Not Ordinarily Resident

2(b) RB

Liable

Liable on remittance

Domiciled within UK

3. Not Resident

AB

Liable

Not Liable

Domiciled outside UK

4. Resident and Ordinarily Resident

4(a) AB

Liable

Liable

Domiciled outside UK

4. Resident and Ordinarily Resident

4(b) RB

Liable

Liable on remittance

Domiciled outside UK

5. Resident and Not Ordinarily Resident

5(a) AB

Liable

Liable

Domiciled outside UK

5. Resident and Not Ordinarily Resident

5(b) RB

Liable

Liable on remittance

Domiciled outside UK

6. Not Resident

AB

Liable

Not Liable

Note: Use of this table is subject to any different treatment provided for under the terms of the relevant article in a Double Taxation Agreement.

Some UK social security benefits are liable to UK tax. These include the National Insurance Retirement Pension and Widows payments. You should remember to include any taxable benefits when calculating the individual’s taxable income for a tax year.

Top of page

Pensions

Resident: When an individual is liable to UK tax on the arising basis (AB) they are taxed in the UK on most pensions whether they are from the UK or abroad. If they receive pension payments from outside the UK (an overseas pension) they might be entitled to a 10% deduction from the amount chargeable. From 6 April 2017 the 10% reduction has been abolished, the individual will pay tax on 100% of any foreign pension.

If the individual is liable to UK tax on the remittance basis (RB), they will pay UK tax on any UK pensions they receive but any overseas pension will only be taxed if they are remitted here. The individual is not entitled to the 10% deduction for overseas pension when they use the remittance basis.

Not Resident: Although an individual is not resident in the UK they will still pay UK tax on most pensions from sources in the UK.

An individual will not pay tax on pensions from sources outside the UK.
Mr K Wszolkowski v Muller UK & Ireland Group LLP: 6008976/2024
Source: gov.uk (2025-02-25)

Employment Tribunal decision.

Read the full decision in Mr K Wszolkowski v Muller UK & Ireland Group LLP: 6008976/2024 - Judgment (https://assets.publishing.service.gov.uk/media/67af0d2d6e6c8d18118acdc3/Mr_K_Wszolkowski_v_Muller_UK___Ireland_Group_LLP_6008976_2024.pdf).
Middlesbrough Council
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 Middlesbrough Council 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 Middlesbrough Council recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
We also pledge the following:

-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.
UN Human Rights Council 58: UK Statement on the Democratic Republic of Congo
Source: gov.uk (2025-04-01)

UK Statement for the Enhanced Interactive Dialogue on the Democratic Republic of Congo. Delivered by the UK Human Rights Ambassador, Eleanor Sanders.

Thank you Madame Vice President,

We commend the Democratic Republic of the Congo’s strong engagement with the Council during its membership so far, recognising, in particular, their leadership in convening the special session of this Council last month.

The UK is deeply concerned by the significant deterioration of the situation in eastern DRC, where M23 and Rwanda Defence Force advances have displaced over one million people since January.

A resolution to this conflict is vital. We encourage all parties to engage in good faith and refrain from inflammatory rhetoric.

We are hearing horrifying accounts of human rights abuses and violations perpetrated by all parties including M23, the Rwanda Defence Force, the Armed Forces of the DRC, Wazelendo groups, and the Allied Democratic Forces.

We urge all parties to respect international humanitarian law, protect civilians, particularly from sexual and gender-based violence, and immediately end the abduction and recruitment of children.

Lastly, the UK reiterates its objection to the death penalty in all circumstances and, once again, urges the DRC to reconsider its decision to lift the moratorium on the death penalty.

Madame Vice President,

What more can the UN and the international community do to address the human rights situation in areas under M23 and RDF control?
Centre for Environment, Fisheries and Aquaculture Science privacy notices
Source: gov.uk (2025-11-11)

Find out how the Centre for Environment, Fisheries and Aquaculture Science (Cefas) handles your personal data.

These notices set out how the Centre for Environment, Fisheries and Aquaculture Science (Cefas) collects, uses and stores your personal information when you use its online services.

Cefas’s personal information charter (https://www.gov.uk/government/organisations/department-for-environment-food-rural-affairs/about/personal-information-charter) explains more about your rights over your personal data.
Spain: Knowledge Base profile
Source: gov.uk (2025-07-29)

This document contains information about Spain to help HM Passport Office staff process passport applications.

Knowledge Base is an information resource for HM Passport Office staff.

This document includes information about:
- names
- nationality
- legitimacy and parental responsibilities
- surrogacy
- documents from Spain
Incommunities Limited
Source: gov.uk (2025-01-29)

The Regulator of Social Housing's view of how well Incommunities Limited is meeting regulatory standards.

Regulatory judgements are our published view of how well a landlord is delivering the outcomes of our standards (https://www.gov.uk/government/collections/regulatory-standards-for-landlords). Each landlord’s page contains their current judgement.

See the regulatory judgements table (https://www.gov.uk/government/publications/regulatory-judgements-and-regulatory-notices) for a full list of judgements. You can find more information about how we approach regulatory judgements and gradings (https://www.gov.uk/guidance/how-we-approach-regulatory-judgements-and-gradings). An A-Z of providers is also available.

Archived regulatory judgements and PDF versions of regulatory judgements are available on request. Please contact the Regulator of Social Housing by emailing xxx@xxx.xx (mailto:xxx@xxx.xx) or telephone xx-xxxx-xxxx with your request.

You can also create a PDF of a judgement using the ‘print this page’ button on the left side.
Diabetic eye screening: audit schedule
Source: gov.uk (2025-12-02)

Guidance on minimum specific audits that diabetic eye screening services must complete on a regular basis.

These are mandated audits for all DES services to undertake as required by the service specification. Local services should complete these audits and provide them for discussion at regular programme meetings based on the frequency outlined below. If these meetings are not taking place, then these audits should be made available to commissioners and SQAS on a quarterly basis upon request.
Waste Metric Dashboard: September 2025
Source: gov.uk (2025-10-14)

The Waste Metric Dashboard summarises progress on the diversion of waste away from disposal to the LLW Repository and on the environmental performance of the National Waste Programme.

The National Waste Programme publishes a range of waste metrics to track progress and ensure that expected programme benefits are being delivered.

The metrics demonstrate:
- the successful diversion of waste away from disposal to the LLW Repository
- the optimal use of key national assets, such as the LLWR Site and waste treatment facilities
- the safety and environmental performance of the National Programme
Ms Ceglarek v Zetesmed Ltd T/a Butterfly Dental: 6008367/2024
Source: gov.uk (2025-03-03)

Employment Tribunal decision.

Read the full decision in Ms Ceglarek v Zetesmed Ltd T/a Butterfly Dental: 6008367/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67bc8bbfb3a80ad63e782cd4/Ms_Ceglarek_v_Zetesmed_Ltd_t-a_Butterfly_Dental_-_6008367-2024-_judgement.pdf).
Evans, Graham -  Government Whip in the House of Lords - ACOBA advice
Source: gov.uk (2025-09-17)

Advice to Lord Evans of Rainow, former Government Whip in the House of Lords on business appointments after leaving Crown service

Lord Evans left his role as a Government Whip in July 2024.

Chair, Greater Cheshire Development Forum, for Low Associates Ltd

Lord Evans sought the Committee’s advice about taking up an appointment with Low Associates. The letter (https://assets.publishing.service.gov.uk/media/68b81183b0a373a01819fd7b/Advice_Letter-_Lord_Evans__Chair__Low_Associates.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in August 2025; and the appointment was taken up in September 2025. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/evans-graham-government-whip-in-the-house-of-lords-acoba-advice/advice-letter-lord-evans-chair-low-associates?preview=8829813)
PM statement on Gaza: 24 July 2025
Source: gov.uk (2025-07-24)

Prime Minister Keir Starmer's statement on Gaza.

The suffering and starvation unfolding in Gaza is unspeakable and indefensible. While the situation has been grave for some time, it has reached new depths and continues to worsen. We are witnessing a humanitarian catastrophe.

I will hold an emergency call with E3 partners tomorrow, where we will discuss what we can do urgently to stop the killing and get people the food they desperately need while pulling together all the steps necessary to build a lasting peace. We all agree on the pressing need for Israel to change course and allow the aid that is desperately needed to enter Gaza without delay.

It is hard to see a hopeful future in such dark times. But I must reiterate my call for all sides to engage in good faith, and at pace, to bring about an immediate ceasefire and for Hamas to unconditionally release all hostages. We strongly support the efforts of the US, Qatar and Egypt to secure this.

We are clear that statehood is the inalienable right of the Palestinian people. A ceasefire will put us on a path to the recognition of a Palestinian state and a two-state solution which guarantees peace and security for Palestinians and Israelis.
Red Button Marketing Training
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 Red Button Marketing Training 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 Red Button Marketing Training 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.
His Majesty The King honours Mr Itsushi Tachi, Former President of the Japan Chevening Alumni Network
Source: gov.uk (2025-02-14)

His Majesty King Charles III has approved the award of an honorary BEM (British Empire Medal) to Mr Itsushi Tachi for services to people-to-people relations between the UK and Japan.

Mr Tachi was a recipient of a Chevening scholarship which allowed him to complete an MSc in Economics at the London School of Economics and Political Science in the 1980s. Three decades later, he and five other Japanese Chevening alumni decided to form a Chevening alumni association in Japan. Mr Tachi led the preparatory work, and liaison with alumni and the British Embassy, becoming the founding President of the Japan Chevening Alumni Network (JCAN).

Since its foundation in 2016, JCAN has undergone a dramatic expansion in membership, activities and profile, helping to enhance connections between the UK Government and its Chevening alumni, and creating a lasting legacy of people-to-people ties between the UK and Japan.

Footnote:

The Chevening Scholarship is an international scholarship, funded by the FCDO and partner organizations, that enables foreign students to study a Masters degree at universities in the United Kingdom. More information can be found on https://www.chevening.org/
Mr P Ennis v Hermes Parcelnet Ltd: 2600593/2024
Source: gov.uk (2025-03-11)

Employment Tribunal decision.

Read the full decision in Mr P Ennis v Hermes Parcelnet Ltd: 2600593/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67ceb1f3a615dc906880c546/Mr_P_Ennis_v_Hermes_Parcelnet_Limited_2600593.2024_Judgment.pdf).
Environmental radiological monitoring: planning and implementing your programme
Source: gov.uk (2025-04-03)

How operators of nuclear sites in England and Wales should design and carry out an environmental radiological monitoring programme as required by a radioactive substances activity permit. This guidance is also for regulators and other organisations who have, or participate in, independent environmental radiological monitoring programmes.

This guidance is mainly for designing new programmes, or reviewing existing programmes, around nuclear licenced sites to monitor the effects of permitted discharges.

It is to help you:
- define an objectives based environmental monitoring programme
- determine what to monitor, where and how often
- choose your main monitoring and sampling techniques
By using this guidance, you will be able to support demonstration that your radiological environmental monitoring programmes are using best available techniques (BAT).

This guidance replaces the previous version, Radiological monitoring technical guidance note 2: environmental radiological monitoring (https://webarchive.nationalarchives.gov.uk/ukgwa/20250207194601/https://www.gov.uk/government/publications/environmental-radiological-monitoring).
Ethiopia: in prison abroad
Source: gov.uk (2025-01-31)

Information on the Ethiopian legal and prison systems for British prisoners, their family and friends.

This guidance explains how to:
- arrange visits
- send money to a prisoner
- apply for a transfer to a UK prison
This information is not meant to be definitive, and is not a substitute for independent legal advice. Neither His Majesty’s Government nor its staff take any responsibility for the accuracy of the information, nor accept liability for any loss, costs, damage, or expense that you might suffer as a result of relying on the information. The information contained in this guide is general and factual. You should contact local lawyers for independent legal advice.