theodi/ndl-core-corpus huggingface dataset:
Complaints procedure
Source: gov.uk (2025-07-29)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with.

We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/posts/zambia/british-high-commission-lusaka), or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days. Find out more about our complaints procedure (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports, contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure).

Visas

If your complaint is about UK visas, contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure).

Or if you have a query or feedback on UK visa services provided in Zambia, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
Sackville Construction 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 Sackville Construction 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 Sackville Construction Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
INTM601920 - Transfer of assets broad: Non-domiciled individuals taxation up to 5 April 2025: Background
Source: gov.uk (2025-04-07)


Before Finance Act 1981, domicile status made no difference to tax charges under the transfer of assets legislation. In effect this meant that individuals, regardless of their domicile status, were chargeable on the whole of the income of the person abroad where they met the criteria for the legislation to apply.

This contrasted with the situation for individuals who received income directly. In particular such individuals who were UK resident but regarded as non-UK domiciled could benefit from the remittance basis of taxation in respect of foreign-source income.

The transfer of assets legislation was therefore changed to bring it more into line with the direct charging provisions relating to the income of individuals ordinarily resident, but not domiciled in, the UK.

Those provisions relating to non-UK domiciled individuals within the transfer of assets legislation then remained largely unchanged over the years until the Tax Law Rewrite, which became Income Tax Trading and Other Income Act 2005 (ITTOIA). The provisions for transfer of assets were then further changed with Finance Act 2008, introducing a full remittance basis for transfer of assets in line with major changes to remittance basis for direct personal income introduced in that Finance Act.

The current provisions that affect transfer of assets charges are now within ITA 2007, and there are four sections as follows:

Provisions affecting the income charge

ITA07/S726 (where power to enjoy)

ITA07/S730 (receipt of a capital sum)

Provisions affecting the benefits charge

ITA07/S735 and S735A (receipt of benefits)

These sections were amended or introduced by Finance Act 2008 and the revised terms apply for the tax years 2008-09 onwards.

With effect from 6 April 2017 and the introduction of the UK deemed domicile rules, changes have been made to the tax treatment of certain non-resident trusts that have been settled by non-UK domiciled and UK deemed domiciled individuals. These changes mean that ITA07/S720 and S727 will not apply to the protected foreign-source income of such trusts and their underlying companies. Detailed guidance on these changes can be found at INTM603180 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm603180) onwards.

From 6 April 2025 the rules around the taxation of non-UK domiciled individuals ended and individuals are taxable based on their residence position only. This section on non-domiciled individuals only applies to the treatment of non-UK domiciled individuals for the years up to and including 2024 - 2025. Detailed guidance on the changes from 6 April 2025 onwards can be found at INTM603615 (https://www.gov.uk/hmrc-internal-manuals/international-manual/intm603615) onwards.
UB2 4NA, Pilgrim’s Food Masters UK Limited: environmental permit issued – EPR/AP3139AM/V003
Source: gov.uk (2025-03-18)

View the permit issued for Southall Ready Meals Factory, Southall under the Industrial Emissions Directive.

The Environment Agency publish permits that they issue under the Industrial Emissions Directive (IED).

This decision includes the permit and decision document for:
- Operator name: Pilgrim’s Food Masters UK Limited
- Installation name: Southall Ready Meals Factory
- Permit number: EPR/AP3139AM/V003
Mr I Currah v Royal Mail Group Ltd: 6020192/2024
Source: gov.uk (2025-03-06)

Employment Tribunal decision.

Read the full decision in Mr I Currah v Royal Mail Group Ltd: 6020192/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67c6c4b9750837d7604dbdf7/Mr_I_Currah_v_Royal_Mail_Group_Ltd_-_6020192_2024_-_Judgment.pdf).
Costs of a Home Building Fund loan
Source: gov.uk (2025-04-09)

How we use credit scores from credit rating agencies to support our creditworthiness assessment process.

The Home Building Fund (https://www.gov.uk/guidance/levelling-up-home-building-fund-development-finance) is administered by Homes England and provides recoverable investments in the form of commercial loans.
Product Recall: OXO Good Grips Pasta Scoop Strainer (2511-0292)
Source: gov.uk (2025-12-04)

Product Recall for OXO Good Grips Pasta Scoop Strainer presenting a serious health risk.

Summary

Product: OXO Good Grips Pasta Scoop Strainer

Hazard: The product presents a serious health risk as testing has identified an excess of a primary aromatic amine (PAA). PAAs are considered carcinogenic.

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

Product information

Hazard

The product presents a serious health risk as testing has identified an excess of a primary aromatic amine (PAA). PAAs are considered carcinogenic.

The product does not meet the requirements of The Materials and Articles in Contact with Food (England) Regulations 2012 or the General Product Safety Regulations 2005.

Corrective action

The product has been recalled from end users.

We recommend that consumers cease use of this product immediately and return it to the point of sale for redress. For further information, please visit Consumer-Recall-Notice-UK.pdf (https://www.helenoftroy.com/wp-content/uploads/2025/10/Consumer-Recall-Notice-UK.pdf) or contact the Customer Service Team at xxx@xxx.xx (mailto:xxx@xxx.xx)

Additional information

PSD notification number: 2511-0292

Notified by: Local Authority Trading Standards
Harvey & Hugo
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 Harvey & Hugo 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 Harvey & Hugo 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.
Flu vaccination: letter template for at risk patients and carers
Source: gov.uk (2025-07-15)

Template for GPs to invite patients at risk of flu due to a medical condition or age, and their carers, to have their annual flu vaccine.

This letter is for GP practices to invite patients who are eligible for flu vaccination because of:
- their age
- certain long-term medical conditions
- a learning disability
- pregnancy
- being the main carer of someone who is elderly or disabled
- close contacts of immunocompromised individuals
The template can be adapted locally.
Teacher misconduct panel outcome: Miss Claire Herbert
Source: gov.uk (2025-06-26)

Professional conduct panel outcome, including decision and reasons.

The Secretary of State does not make these decisions themselves. They are made by a senior official on the recommendation of an independent panel.

Teacher’s name: Miss Claire Herbert

Location teacher worked: Chester-Le-Street, North East England

Date of professional conduct panel: 21 May 2025

Outcome type: No order made

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Miss Claire Herbert, formerly employed in Chester-Le-Street, North East England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Pakistan: country policy and information notes
Source: gov.uk (2025-12-01)

Guidance used by UK Visas and Immigration to make decisions in asylum and human rights applications.

Country policy and information notes (previously known as country information and guidance reports) are used by UK Visas and Immigration officials to make decisions in asylum and human rights applications.

The notes also give information on asylum seekers’ countries of origin.
Medical treatment in China
Source: gov.uk (2025-04-02)

This page is designed to provide British Nationals with an overview of medical treatment in China and information on how the FCDO can help if a British National is in hospital.

This information is provided as a general guide based upon information provided to the British Embassy and Consulates by the relevant local authorities and may be subject to change at any time with little or no notice. The FCDO and the British Embassy/Consulates will not be liable for any inaccuracies. In addition, we make no representation as to the quality or accuracy of the information which is available at the web addresses listed in this guide, nor can we accept any responsibility for the content that is hosted on them. British nationals wishing to obtain any further information must contact the relevant local authority.
GDA Step 2 of the GE Vernova Hitachi SMR: fundamental assessment
Source: gov.uk (2025-12-11)

Fundamental assessment reports of the Generic Design Assessment (GDA) Step 2 for the GE Vernova Hitachi small modular reactor (SMR) nuclear power station design.

The Environment Agency, the Office for Nuclear Regulation (ONR) and Natural Resources Wales (the regulators) have an assessment process which enables them to scrutinise new nuclear power station designs before they are built in the UK. This process is called Generic Design Assessment (GDA).

Step 1 of the GE Vernova Hitachi Nuclear Energy International LLC (UK Branch) GDA began on 25 January 2024. The Environment Agency and Natural Resources Wales completed Step 1 of the GDA on 12 December 2024 and issued a joint Step 1 statement, report of findings and a public summary on the GE Hitachi BWRX design. A version of the report in Welsh (https://naturalresources.wales/about-us/what-we-do/what-we-regulate/how-we-regulate-the-nuclear-industry/?lang=cy) is published on the Natural Resources Wales website. ONR’s reports are published on the joint GDA webpages (https://www.onr.org.uk/generic-design-assessment/assessment-of-reactors/ge-hitachi-bwrx-300).

Step 2 of the GDA began on 12 December 2024. The regulators completed Step 2 of the GDA and issued their Step 2 statements and assessment reports on the GE Vernova Hitachi design on 11 December 2025. The Environment Agency and Natural Resources Wales Step 2 statement is published here, along with the assessment report and a public summary of the report. A version of the report in Welsh is published on the Natural Resources Wales website. ONR’s reports are published on the joint GDA webpages (https://www.onr.org.uk/generic-design-assessment/assessment-of-reactors/ge-hitachi-bwrx-300).

Any nuclear power station design company going through GDA is required to set up a GDA website and public comments process. The comments process is now closed. You can read documents about this design on the company’s website GE Vernova Hitachi website (https://www.gevernova.com/nuclear/uk-smr).

The GDA process is described in the GDA guidance for Requesting Parties (https://www.gov.uk/government/publications/new-nuclear-power-plants-generic-design-assessment-guidance-for-requesting-parties).

For any questions about these reports, email: xxx@xxx.xx (mailto:xxx@xxx.xx).
R Tait v Kent County Council: 2304198/2020
Source: gov.uk (2025-11-12)

Employment Tribunal decision.

Read the full decision in R Tait v Kent County Council: 2304198/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/68fb5bf130c331c88be6f09b/R_Tait_-v-_Kent_County_Council_2304198-2020_Strike-Out_Judgment_18.10.25.pdf).
Elizabeth (Lizzie) McKinnell MBE
Source: gov.uk (2025-03-12)

Lizzie arrived as Deputy Head of Mission in Brussels in January 2025. Since joining the Diplomatic Service in 2008, Lizzie has done a range of political, communication, security and corporate roles. Her overseas postings include Uganda, Somalia, Pakistan and Nigeria. Lizzie has also worked in Brussels, when she was the UK Spokesperson to the EU from 2017-2018. Lizzie speaks French and Dutch.

Lizzie arrived as Deputy Head of Mission in Brussels in January 2025.

Since joining the Diplomatic Service in 2008, Lizzie has done a range of political, communication, security and corporate roles. Her overseas postings include Uganda, Somalia, Pakistan and Nigeria. Lizzie has also worked in Brussels, when she was the UK Spokesperson to the EU from 2017-2018. Lizzie speaks French and Dutch.
Working for British Embassy Juba
Source: gov.uk (2025-01-23)


Current work opportunities

If you are interested in a job opportunity at the British Embassy in Juba or one of the other UK delegations, DIT offices, other government departments or consulates in South Sudan, please visit the FCDO Local Staff vacancies website (https://fco.tal.net/vx/lang-en-GB/mobile-0/appcentre-1/brand-2/xf-7810a1ba3247/candidate).

To filter the search for current vacancies, use the “Country/Territory” field on the left of the page and select the country you wish to search.

The British Government is an inclusive and diversity-friendly employer. We value difference, promote equality and challenge discrimination, enhancing our organisational capability.

We welcome and encourage applications from people of all backgrounds. We do not discriminate on the basis of disability, race, colour, ethnicity, gender, religion, sexual orientation, age, veteran status or other category protected by law. We promote family-friendly flexible working opportunities, where operational and security needs allow.

Staff recruited locally are subject to Terms and Conditions of Service according to local employment law.

The British Embassy will never ask you to pay any fees or money for any part of the recruitment process.
Luca Interiors
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 Luca Interiors 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 Luca Interiors 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
- 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.
Ms S Anderson v Adamson Fabrications (Dundee) Ltd: 8000293/2025
Source: gov.uk (2025-06-05)

Employment Tribunal decision.

Read the full decision in Ms S Anderson v Adamson Fabrications (Dundee) Ltd: 8000293/2025 - Rule 22 (https://assets.publishing.service.gov.uk/media/683994489c65cc8cdbae65b0/Ms_S_Anderson_v_Adamson_Fabrications__Dundee__Ltd_-_8000293.2025_-_Judgment.pdf).
Product Safety Report: Toothbrush Charger WY-3757 sold via Amazon (2511-0273)
Source: gov.uk (2025-12-04)

Product Safety Report for Toothbrush Charger WY-3757  presenting a high risk of fire.

Summary

Product: Toothbrush Charger WY-3757 sold via Amazon

Hazard: The product presents a high risk of fire as the plug fuse does not meet the dimensional requirements of BS 1362.

Corrective action: The import has been rejected at the border.

Product information

Hazard

The product presents a high risk of fire as the plug fuse does not meet the dimensional requirements of BS 1362. This means that if there was a surge in current or a fault, the fuse may fail to operate as intended, causing the plug to explode and/or catch fire. Improvements are also required to the product marking, labelling and documentation.

The product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 or the Plugs & Sockets (Safety) Regulations 1994.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2511-0273

Notified by: Local Authority Trading Standards
Company Names Tribunal decision: Mastek IT Limited
Source: gov.uk (2025-01-23)

Decision for applicant Mastek Limited against registration number 15551981, applicant successful.

Application number 4981

Applicant Mastek Limited objected to the name used by Mastek IT Limited under the Companies Act 2006.

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

Signed order

On the 17 January 2025 the adjudicator hereby gives notice under sections 73(4) and (5) of the Companies Act 2006 that the company name of Mastek IT Limited is changed to 15551981 LTD.
Eleven people recognised by His Majesty’s Lord-Lieutenant of West Glamorgan
Source: gov.uk (2025-01-20)

The efforts of 11 people from West Glamorgan, including 4 young cadets, have been recognised by the King’s representative for the county.

The awards ceremony took place at John Chard VC House, Swansea, on Thursday 16 January.

In recognition of their outstanding service and devotion to duty, 6 people were awarded the Lord-Lieutenant’s Certificate of Merit by Mrs Louise Fleet JP. They were: Chief Petty Officer Leon Murnieks of HMS Cambria; Captain Brian Thorne of Swansea Sea Cadets; Deborah Boyce, Civilian Instructor of Neath and District Sea Cadets; and Gareth Phibben, Sharon Vigors and Warrant Officer Mark Brittle of No 3 Welsh Wing RAF Air Cadets.

The achievements of the Lord-Lieutenant’s cadets were also recognised and celebrated during the event, which was attended by 100 people. The 4 cadets were: Leading Cadet Keira Davies of Swansea Sea Cadets; Leading Cadet Nathan Rees of Port Talbot Sea Cadets; Cadet Company Sergeant Major William Hopkins of Dyfed and Glamorgan Army Cadet Force, and Cadet Warrant Officer Dhani Eagle of No 3 Welsh Wing RAF Air Cadets.

The cadets outlined their time in the role during their speeches, including highlights of the last few months. The cadet role includes attendance with the Lord-Lieutenant at a number of official engagements, such as Remembrance events, Royal visits and parades.

A Coronation Medal was also presented to Lieutenant Commander William ‘Bill’ Davies of Swansea Sea Cadet Corps in recognition of his service.

There are nearly 5,000 cadets in Wales who gain skills and qualifications through working with local communities, charities and taking part in a variety of practical activities. The cadet syllabus is delivered by 1,850 volunteering instructors and assistants who give up their time on weeknights and weekends.

The event was organised by the Reserve Forces’ and Cadets’ Association (RFCA) for Wales – an organisation that has supported the armed forces for over 100 years.
Complaints procedure
Source: gov.uk (2025-11-07)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with.

We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/posts/china/british-consulate-general-shanghai), or in writing to:

Customer Interaction TeamConsular DirectorateRoom WH4.36Foreign, Commonwealth & Development OfficeKing Charles StreetLondonSW1A 2AH

We aim to respond to complaints relating to consular services within 20 working days. Find out more about our complaints procedure (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure).

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports, contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure).

Visas

If your complaint is about UK visas, contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure).

Or if you have a query or feedback on UK visa services provided in China, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge
Source: gov.uk (2025-11-26)

This briefing provides information about disguised remuneration avoidance schemes and how people can settle their use of them and/or pay the loan charge that has been introduced to tackle their use.

The government has published its response (https://www.gov.uk/government/publications/independent-review-of-the-loan-charge) to the independent loan charge review in Budget 2025.

HMRC is reviewing what this means for customers and you can find the latest update here (https://www.gov.uk/government/publications/hmrc-issue-briefing-operational-activity-during-the-new-independent-review-of-the-loan-charge/hmrc-operational-activity-during-the-new-independent-review-of-the-loan-charge).

Disguised remuneration schemes are arrangements that pay loans instead of ordinary income to avoid Income Tax and National Insurance contributions.

The loan charge has been introduced to tackle the use of disguised remuneration schemes.

People who anticipate having difficulty paying what they owe under the loan charge will be able to agree a manageable payment plan with HMRC depending on individual circumstances. There is no limit, and people will be given as long as they need to pay what they owe.

This issue briefing sets out information about the loan charge and explains how HMRC will help customers settle their disguised remuneration and/or loan charge liabilities.
BIM72037 - Cash basis: expenses: capital expenditure: Intangible Assets
Source: gov.uk (2025-04-07)


S33A(4)(e) ITTOIA 2005

In calculating the profits of a trade under the cash basis, a deduction is disallowed for a non-qualifying intangible asset.

Intangible assets include:
- any internally generated intangible asset, and
- intellectual property,
Intellectual Property means:
- any patent, trademark, registered design, copyright or design, plant breeders’ rights or rights under section 7 of the Plant Varieties Act 1997
- any right under the law of a country or territory outside the UK corresponding or similar to a right within 1 above.
- any information or technique not protected by a right within 1 & 2 above but having industrial, commercial or other economic value.
- any licence or other right in respect of anything within 1, 2 or 3 above.
Non Qualifying Intangible Assets

An intangible asset is non-qualifying unless it has a fixed maximum duration and will cease to exist within 20 years of the date the capital expenditure was incurred.

Where option or rights are granted over an intangible asset and
- intangible asset (asset A) is the right or option to acquire another intangible asset (asset B) and
- asset B does not have a fixed maximum duration (and is therefore a non-qualifying asset)
Asset A is a non-qualifying asset even if when it was exercised, it would cease to exist within 20 years of the grant or right of the option.

Licences

Where -
- the trader has an intangible asset and
- the trader grants a licence or any other right in respect of that asset to another person and
- the trader re-acquires any part of the licence or rights in respect of that asset by way of a sub-licence.
The intangible asset created by the sub-licence in 3. above is not a qualifying asset.
Complaints procedure
Source: gov.uk (2025-11-07)

The Foreign, Commonwealth & Development Office is committed to providing a high-quality service to everyone we deal with.

We welcome your views on the services that the Embassy provides, as they will help us to identify what we do well and what we could do better.

Complaints, feedback and suggestions on consular services

If you have any complaints, feedback or suggestions about the consular service provided, please send details of your complaint using our online feedback form (https://www.contact.service.csd.fcdo.gov.uk/posts/india/british-deputy-high-commission-hyderabad), or in writing to:

Customer Interaction Team Consular Directorate Room WH4.36 Foreign, Commonwealth & Development Office King Charles Street London SW1A 2AH

Customer research

We also work with partner research agencies to conduct customer satisfaction research on our services. If you have sought consular assistance overseas and have provided your contact details to us, we may ask you to take part in our customer satisfaction research. Find out more about our feedback programme and research (https://www.gov.uk/government/organisations/foreign-commonwealth-office/about/complaints-procedure#our-feedback-programme-and-research).

We are not able to respond to any queries or complaints about UK visas or British passports.

Passports

If your complaint is about British passports, contact HM Passport Office (https://www.gov.uk/government/organisations/hm-passport-office/about/complaints-procedure).

Visas

If your complaint is about UK visas, contact UK Visas and Immigration (https://www.gov.uk/government/organisations/uk-visas-and-immigration/about/complaints-procedure).

Or if you have a query or feedback on UK visa services provided in India, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).

Report immigration or border crimes

If you wish to report someone who is working illegally, has no right to be in the UK or is involved in immigration crime or smuggling activity, visit this page (https://www.amsallegations.homeoffice.gov.uk/default.aspx/RenderForm/?F.Name=Lf62UB7cz4C).

Allegations made by email, post, or other means will not be processed.
VPAG dispute resolution panel, February 2025: DHSC and B. Braun
Source: gov.uk (2025-03-27)

A decision from the VPAG dispute resolution panel that the sales of a branded medicine by B. Braun Medical Ltd did not meet the definition of an ECP.

The VPAG dispute resolution panel operates under the 2024 voluntary scheme for branded medicines pricing, access and growth (VPAG) (https://www.gov.uk/government/publications/2024-voluntary-scheme-for-branded-medicines-pricing-access-and-growth), to consider and provide reasoned decisions for disputes under the 2024, 2019, 2014, 2009, 2008 and 2005 schemes.

This dispute between B. Braun Ltd and the Department of Health and Social Care (DHSC) concerns the correct classification of off-contract sales of a branded medicine during the COVID-19 pandemic period of 2021 to 2022. The issue was whether sales fell within the exceptional central procurement exemption (the ‘ECP exemption’), as defined in the 2019 voluntary scheme for branded medicines pricing and access (VPAS) (https://www.gov.uk/government/publications/voluntary-scheme-for-branded-medicines-pricing-and-access), and thus whether they fell outside the scope of the VPAS payment rebate mechanism.
Mr T Short  v Rad Mill Farm Shop Ltd: 1401121/2024
Source: gov.uk (2025-09-10)

Employment Tribunal decision.

Read the full decision in Mr T Short v Rad Mill Farm Shop Ltd: 1401121/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/68c022488c6d992f23edd79b/Mr_T_Short_V_Rad_Mill_Farm_Ship_Limited_1401121.2024_-_Strike_Out_Judgment.pdf).
The humanitarian pause in fighting in Gaza is essential, but long overdue. The United Nations must be allowed to save lives, reduce suffering and preserve dignity: UK statement at the UN Two-State Solution conference.
Source: gov.uk (2025-07-27)

Statement by Rt Hon Hamish Falconer MP, Minister for the Middle East, at the UK-Egypt co-chaired Working Group on Humanitarian Action and Reconstruction.

The United Kingdom was honoured to co-chair the Working Group on Humanitarian Action and Reconstruction with our esteemed friends in Egypt, and we are grateful to all those who contributed.

Our discussions reflected a shared sense of outrage at the scale of human suffering.

The humanitarian pause in fighting is essential, but long overdue.

This must be kept in place and lead to a lasting ceasefire that brings the war to an end, allows hostages to be freed and ensures aid can get into Gaza without obstruction.

The working group heard a clear message that Israel must uphold international humanitarian law, protect civilians, and stop obstructing aid.

It clearly rejected the misuse of aid for military or political ends, and any attempts at demographic or territorial change.

The United Nations must be allowed to save lives, reduce suffering and preserve dignity. And there was strong support among the group for UNRWA, which faces a $200 million shortfall.

The UK is acting to alleviate suffering. The Foreign Secretary has announced an additional $54 million in humanitarian assistance, including $27 million for UNRWA.

We are working with international partners to fund joint aid projects, ensuring that assistance reaches those in the most desperate need.

Contributors to the group also affirmed their commitment to secure a better future for Israelis and Palestinians alike.

We also want to see meaningful steps towards a viable, independent Palestinian state alongside a safe and secure Israel.

Beyond the immediate humanitarian crisis, Gaza’s recovery needs will be vast. Getting the right approach will be crucial to ensure a two-state solution remains possible.

And so, the UK is mobilising support for the Arab Islamic reconstruction plan, building consensus on the security and governance needed for its implementation.

Many in the working group echoed our view — and that of President Abbas — that Hamas must be removed from governance, disarmed, and renounce violence.

We are committed to inclusive governance in Gaza, led by Palestinians, and we will expand technical assistance to the Palestinian Authority to support recovery and reconstruction.

Meanwhile, we stand ready to coordinate international donor support and harness the power of the private sector.

This includes co-chairing a conference with the Palestinian Authority and Egypt in October on innovative financing.

Before concluding, I would like to add that the UK reads the conference’s outcome document in a way that is consistent with our own findings on compliance with international humanitarian law.

As we look to the future, this is the moment for us to unite around an alternative plan for Gaza — and take urgent and tangible steps towards a two-state solution.
Public Transport and Journey Planning in Northern Ireland 2023/24
Source: gov.uk (2025-02-27)

This report presents findings from the 2023/24 Continuous Household Survey in relation to public attitudes to public transport and journey planning in NI.

Each year, DfI commissions questions in the Northern Ireland Continuous Household Survey (CHS) to ascertain public attitudes to relevant topics in relation to active and sustainable travel.

The 2023/24 findings are reported in this publication. Statistics are presented on people’s attitudes and views toward public transport and journey planning.
Product Safety Report: THISS (SZYDZS) Technology Co Ltd Charger sold via eBay (2511-0070)
Source: gov.uk (2025-11-13)

Product Safety Report for THISS (SZYDZS) Technology Co Ltd Charger presenting a serious risk of electric shock and fire.

Summary

Product: THISS (SZYDZS) Technology Co Ltd Charger

Hazard: The product presents a serious risk of electric shock as the transformer is of inadequate build quality, and the soldering is poor quality.

Corrective action: We recommend owners stop using this product immediately. Contact the distributor you purchased from to request redress.

The listing has been removed by the online marketplace (eBay).

Product information

Hazard

The product presents a serious risk of electric shock as the transformer is of inadequate build quality, and the soldering is poor quality. The plug face also does not meet the dimensional requirements of BS 1363, and the fuse is considered counterfeit and inadequately earthed. This means that under fault conditions, the fuse may fail to prevent electric shock, fire and/or explosion. The product was also missing the required markings and documentation.

This product does not meet the requirements of the Electrical Equipment (Safety) Regulations 2016 and the Plugs & Sockets etc (Safety) Regulations 1994.

Corrective action

We recommend owners stop using this product immediately. Contact the distributor you purchased from to request redress.

The listing has been removed by the online marketplace (eBay).

Additional information

PSD notification number: 2511-0070

Notified by: Local Authority Trading Standards
DCMS letter (16 May 2025) to Fried Frank on consent to derogations from 30 January Pre-emptive Action Order
Source: gov.uk (2025-08-05)

Response to the request for the Secretary of State’s consent under the Public Interest Merger Reference (Telegraph Media Group Ltd) (Pre-emptive Action) Order 2024.

Secretary of State for Culture, Media and Sport’s response to the letter dated 14 April 2025 requesting the consent to take action which would otherwise contravene Public Interest Merger Reference (Telegraph Media Group Ltd) (Pre-emptive Action) Order 2024.
Life Certificate form
Source: gov.uk (2025-08-18)

Guidance for people of State Pension age living outside the UK who have been asked to return a Life Certificate.

A Life Certificate is used by the Department for Work and Pensions to check that a person living outside the UK can still get a UK State Pension.

Do not send us this form unless we have asked you to.

You must print, complete and post this form back to us as quickly as possible.

Pension Service 11 Mail Handling Site A Wolverhampton WV98 1LW United Kingdom

Witnesses who can sign a Life Certificate

The person who witnesses the Life Certificate should not be related to you by birth or marriage, and should not live at the same address as you.

People who can witness a Life Certificate are:
- a member of the police force
- a teacher or lecturer
- an officer of a bank authorised to sign documents on its behalf
- a doctor, surgeon, dentist, nurse, pharmacist or optician registered under the law of the country where the declaration is made
- a care or residential home manager (if customer is resident)
- a barrister, solicitor or advocate authorised to practice in the country where the declaration is made
- paralegal (certified paralegal, qualified paralegal, or associate member of the Institute of Paralegals)
- a Notary Public or any other person allowed to administer oaths in the country where the declaration is made (commissioner for oaths)
- a civil servant or government employee
- a councillor, for example local or county
- a local government officer
- a Member of Parliament
- a magistrate or Justice of the Peace
- a minister of a recognised religion
Payment reference numbers, P60s and P45s
Source: gov.uk (2025-11-26)

Information about payment reference numbers, P60s and P45s.

Payment reference numbers

A number of stakeholders have asked us about how PAYE or payment referencing will work with regards to Class 1A National Insurance contribution payments and the end of year process.

Normal on time payments should include a 13-character reference number as the payment reference. The reference number can be found either:
- in your HMRC online account
- on the letter HMRC sent to you, your accountant or tax advisor when you registered as an employer
If you make an early or late payment, you will also need to add 4 extra numbers to the end of your 13-character reference number. The 4 digits will depend on whether your payment is monthly, quarterly or annual. In our current guidance we explain how to work out the extra numbers that you add at the end of reference number if early or late payments are made. Read the current guidance on reference numbers for early and late payments (https://www.gov.uk/pay-paye-tax/reference-numbers-early-late-payments).

We will provide updates on how the references will work for Class 1A National Insurance contributions and end of year payments in the next update of this guidance which will be published in the first half of 2026.

P60s and P45s

Stakeholders have asked for changes to be made to the P60 and P45 to include detailed benefit in kind (BiK) information. This was to enable employees to have more information about the benefits they are receiving and the tax they are paying in order to complete Self Assessment returns.

As is already the case under voluntary payrolling, employers will be required to provide their employees details of relevant benefits in kind (BiKs) they have received in a tax year. Employers will need to send a statement to their employees including which benefits were provided, indicating which were payrolled and the value of those benefits by 1 June following the end of the tax year. There is no set format for these details, and HMRC has no plans to introduce one. As employers will be providing this information separately we do not plan to require employers to include this information on the P60 or P45.

Employers will need to communicate BiKs information clearly to their employees so they are aware of what information is provided to them and what might be needed for completing Self Assessment tax returns.

Employers will need to ensure that employees are provided as much information as possible at the beginning and end of the tax year.
Flats 1 and 3,17 Lismore Road,South Croydon,CR2 7QA:  LON/00AH/LAM/2024/0026
Source: gov.uk (2025-01-27)

Residential Property Tribunal decision of Judge M Jones and Mr S Mason FRICS on 16 January 2025

read the full decision in Flats 1 and 3,17 Lismore Road,South Croydon,CR2 7QA: LON/00AH/LAM/2024/0026 (https://assets.publishing.service.gov.uk/media/67892ab7d0561c11b91d0528/17_Lismore_Road_-_Decision_-_13_12_2024_Final.pdf)