theodi/ndl-core-corpus huggingface dataset:
Complaints procedure
Source: gov.uk (2025-02-20)

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.

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/maldives/british-high-commission-male), 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 Maldives, please visit the UK visas website (https://www.gov.uk/government/organisations/uk-visas-and-immigration).
Cultural Gifts Scheme
Source: gov.uk (2025-01-24)

A scheme for the gifting of cultural objects in exchange for tax reductions

This document provides practical guidance on how to make an application under the Scheme.

If you are thinking of offering to give an object (or collection of objects) to be held for the benefit of the public or the nation, in exchange for a reduction in tax, you should read this document to find out more about the circumstances in which an application will be capable of being accepted.

The scheme is administered by Arts Council England.

Arts Council EnglandAcceptance in Lieu and Cultural Gift Schemes TeamFloor 247 Lever StManchesterM1 1FN

Cultural Gifts Scheme application and guidance (https://www.artscouncil.org.uk/media/22449/download?attachment)
Mr L Moore v Greene King Retail Services Ltd: 3313783/2023
Source: gov.uk (2025-10-03)

Employment Tribunal decision.

Read the full decision in Mr L Moore v Greene King Retail Services Ltd: 3313783/2023 - Judgment (https://assets.publishing.service.gov.uk/media/68d3b3a7e65dc716bfb1dcbc/Mr_L._Moore_v_Greene_King_Retail_Services_Limited_3313783.2023_FMH_Judgment_.pdf).

Read the full decision in Mr L Moore v Greene King Retail Services Ltd: 3313783/2023 - Reasons (https://assets.publishing.service.gov.uk/media/68dd3319c487360cc70c9fe2/Mr_L._Moore_v_Greene_King_Retail_Services_Ltd_3313783_2023_Reasons.pdf).
CTM35130 - Income Tax: collection of tax on annual payments: amended return where company becomes aware of an error
Source: gov.uk (2025-08-12)


ITA07/S958

If, in connection with a CHAPTER15 return for any period, a company becomes aware that
- anything which ought to have been included has not been included,
- anything which ought not to have been included has been included, or
- any other error has occurred,
it must supply an amended return for that period without delay.

Where a company supplies an amended return the necessary assessments, adjustments, set offs or payments or repayments of tax should be made. The resulting liability to tax (including interest on unpaid tax), whether of the company or of any other person, should be the same as it would have been if the company had made a correct return.
Cardiothoracic transplant information collation exercise: survey analysis
Source: gov.uk (2025-02-06)

Findings from patient and staff surveys on cardiothoracic (heart and lung) transplantation in England and Scotland, collected as part of the Implementation Steering group for Organ Utilisation’s (ISOU) information collation exercise.

The Department of Health and Social Care undertook research to understand patient and staff views on heart and lung transplant services in England.

This report summarises the findings from the patient survey on:
- transplant referral
- transplant assessment
- transplantation
- long term, post-transplant care
- communication
- health and wellbeing support
It also summarises the findings from the staff survey on:
- transplant service workforce, training and research
- pre-transplant management
- organ offering and utilisation
- transplant and post-transplant process and management
- health inequalities and patient engagement
These findings informed the expert-led considerations of cardiothoracic transplant services in spring 2024 (found under ‘Papers’) (https://www.odt.nhs.uk/odt-structures-and-standards/clinical-leadership/implementation-steering-group-for-organ-utilisation/).

A supplementary report on additional analysis (https://www.gov.uk/government/publications/cardiothoracic-information-collation-exercise-additional-survey-analysis) was published in February 2025.
Partial equilibrium trade models modelling paper
Source: gov.uk (2025-07-24)

Working paper illustrating how the UK’s Department for Business and Trade’s (DBT) partial equilibrium (PE) models work.

This working paper illustrates how the UK’s Department for Business and Trade’s (DBT) partial equilibrium (PE) models work by presenting results from running simulations of a notional trade agreement between 2 countries. It uses these to show:
- how these models function
- what they can deliver
- the key parameters that drive their results
- how sensitive the results are to changes in these parameters
CORE Education Trust
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 CORE Education Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- 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.
Provide Wellbeing 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 Provide Wellbeing 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 Provide Wellbeing Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Miss A Anton v The Car Group Ltd: 2403676/2024
Source: gov.uk (2025-07-29)

Employment Tribunal decision.

Read the full decision in Miss A Anton v The Car Group Ltd: 2403676/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6882471d9fab8e2e8616104a/Miss_A_Anton_v_The_Car_Group_Ltd_2403676_2024.pdf).
Millennium Building Contractors LLP
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 Millennium Building Contractors LLP 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 Millennium Building Contractors LLP 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
- Discounts
We also pledge the following:

Housing: As a building contractor engaged by local government clients, we can contribute directly to the creation and maintenance of housing suitable for both serving and ex-Armed Forces personnel.

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.
COM23014 - Assessing: CTSA assessments: Assessing Output
Source: gov.uk (2025-05-30)


Assessing Output

The term ‘assessing output’ is used here to describe any computer issued output for a CTSA AP which results from the use of Functions
- CRTN (Capture Rest of Return)
- RAMA (Record / Amend Assessment)
It includes

Assessing Output

Output from

Revenue Determination

RAMA - Prepare a Revenue Determination option

Acknowledgement of a company tax return including a self assessment

CRTN

Or

RAMA - Record a Self Assessment option

Correction notice to a return

CRTN

Or

RAMA

Record a Self Assessment option, with a correction

Correct a Return option

Record a Taxpayer Amendment option, with a correction

Acknowledgement of a Taxpayer Amendment to a company tax return

RAMA - Record a Taxpayer Amendment option, without a correction

Acknowledgement of a claim (not included in a company tax return)

RAMA - Process a Claim option, with or without a correction

Closure notice and Notice of amendment to company tax return following enquiry

RAMA - Prepare a Closure Notice option

Revenue Amendment after enquiry

RAMA - Prepare a Revenue Amendment option

Discovery Assessment

RAMA - Prepare / Amend a Discovery Assessment option

Jeopardy Amendment

RAMA - Prepare a Jeopardy Amendment option
TSEM3017 - Trust income and gains: the charge on trustees - standard rate band - order of income
Source: gov.uk (2025-11-18)


2005-2006 to 2023-2024

The standard rate band applied to the lowest slice of income and the order in which it was applied against income follows the normal income tax rules in ICTA88/S1A. This provides that dividend income is treated as the highest slice of income, followed by all other income such as income from a trade or from property. Therefore the standard rate band is set:
- firstly, against non-dividend income that is chargeable at the basic rate,
- then against dividend income chargeable at the dividend ordinary rate.
From 6 April 2024, the standard rate band provisions are withdrawn.
Andrew Whittaker
Source: gov.uk (2025-10-27)

Andrew Whittaker is the Cyber Director at the Foreign, Commonwealth & Development Office. He is responsible for leading the UK’s international policy, programmes and people to deliver the UK National Cyber Strategy. Before taking up the role in September 2024, Andrew was Head of the FCDO’s global consular network, supporting British people around the world. Andrew was previously the British Consul General in San Francisco and has also done postings in Madrid, Jerusalem and Basra. In another British government role, he set up the UK’s first national CERT, which became part of the UK’s National Cyber Security Centre.   Andrew holds a MA (Hons) degree in Social and Political Sciences from the University of Cambridge (Magdalene College). Follow Andrew on X: @UKAWhittaker .

Andrew Whittaker is the Cyber Director at the Foreign, Commonwealth & Development Office. He is responsible for leading the UK’s international policy, programmes and people to deliver the UK National Cyber Strategy.

Before taking up the role in September 2024, Andrew was Head of the FCDO’s global consular network, supporting British people around the world. Andrew was previously the British Consul General in San Francisco and has also done postings in Madrid, Jerusalem and Basra.

In another British government role, he set up the UK’s first national CERT, which became part of the UK’s National Cyber Security Centre.

Andrew holds a MA (Hons) degree in Social and Political Sciences from the University of Cambridge (Magdalene College).

Follow Andrew on X: @UKAWhittaker (https://twitter.com/UKAWhittaker).
Help to Buy: Equity Mortgage Lender’s Handbook for Conveyancers
Source: gov.uk (2025-11-05)

The Help to Buy: Equity Loan Equity Mortgage Lender’s Handbook for Conveyancers.

You should also refer to:
- Part 1 of the UK Finance Lenders’ Handbook for Conveyancers (https://lendershandbook.ukfinance.org.uk/lenders-handbook/englandandwales/)
- conveyancers’ pack and declarations forms
Mrs J Lewis v Watson Woodhouse Ltd: 2501180/2025
Source: gov.uk (2025-10-14)

Employment Tribunal decision.

Read the full decision in Mrs J Lewis v Watson Woodhouse Ltd: 2501180/2025 - Dismissal (https://assets.publishing.service.gov.uk/media/68ed0b30f159f887526bbda2/Joanne_Lewis_v_Watson_Woodhouse_Limited_2501180-2024.pdf).
Changing Lives
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 Changing Lives 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 Changing Lives recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Seeking to support the employment, healthcare and housing needs, of veterans young and old; Work and link to other Armed Forces charities to provide additional, multi-agency support to veterans;

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.
Mrs S Gholami v Raynsford Care Ltd and Others: 6003406/2025
Source: gov.uk (2025-12-10)

Employment Tribunal decision.

Read the full decision in Mrs S Gholami v Raynsford Care Ltd and Others: 6003406/2025 - Partial Withdrawal (https://assets.publishing.service.gov.uk/media/69381ecae447374889cd8f6f/Mrs_S_Gholami_v_Raynsford_Care_Ltd___2_Others___6003406.2025___Judgment___12.11.25.pdf).
IEIM401880 - Financial Accounts: Excluded Accounts: Qualifying Credit Cards with Unreturned Overpayments
Source: gov.uk (2025-11-06)


Financial Accounts: Excluded Accounts: Qualifying Credit Cards with Unreturned Overpayments

A Financial Institution that does not satisfy the requirements to be a Qualified Credit Card Issuer [see IEIM400970] but which accepts deposits when a customer makes a payment in excess of a balance due with respect to a credit card or other revolving credit facility may treat such Depository Accounts as Excluded Accounts if the following criteria are met:
- The account exists solely because a customer makes a payment in excess of the outstanding balance due on the card and the Financial Institution does not immediately return the overpayment to the customer; and
- The credit card issuer has implemented policies and procedures either to prevent a customer deposit in excess of an amount equivalent to US$50,000 or to ensure that any customer deposit in excess of an amount equivalent to US$50,000 is refunded to the customer within 60 days.
For reporting periods prior to 2025, the policies and procedures have to be implemented on or before the following dates:
- For FATCA – 30 June 2014
- For CRS – 31 December 2015
From 16 July 2025, such Depository Accounts can be treated as Excluded Accounts provided that the Financial Institutionhas implemented the required policies and procedures in the calendar year preceding the start of the reportable period.
EIM43535 - Globally mobile employees: PAYE: notification to only operate PAYE on a proportion of income
Source: gov.uk (2025-04-07)


From 6 April 2025, where an employee works or is likely to work both in and outside the UK during a tax year and
- the employee is, or is likely to be, non-resident for that tax year
- the tax year is, or is likely to be, a split year as respects the employee, or
- the employee is, or is likely to be, a qualifying new resident for that tax year
some, or all, of their employment income which relates to duties performed outside the UK may not be chargeable to UK income tax, or the employee may be able to claim relief on this income under the Overseas Workday Relief regime (see EIM43555+ (https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim43555)).

An employee’s residence for a tax year is determined under the statutory residence test (see RFIG20000 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20000)).

In these circumstances, sections 690A & 690D ITEPA 2003 allow an employer to notify HMRC of their intention to treat a proportion of certain payments to the employee as not being PAYE income (see PAYE81519 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81519)).

When an employee is, or is likely to be, treaty non-resident for a tax year and works wholly or partly outside the UK, their employer, or a person designated by their employer can similarly notify HMRC of their intention to treat a proportion of certain payments to the employee as not being PAYE income (see PAYE81518 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81518)).

Where a valid notification is made, it has effect from the date that HMRC acknowledge receipt of the notification and allows the employer to operate PAYE on the proportion of any eligible payment which is expected to relate to UK duties (see PAYE81522 (https://www.gov.uk/hmrc-internal-manuals/paye-manual/paye81522)).

This notification does not affect the employee’s underlying liability to income tax on their employment income, so that where such a notification is made for a tax year, the employee will need to file a Self-Assessment tax return for that tax year.
LPC Construction
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 LPC Construction 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 LPC Construction 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.
English and maths requirements in apprenticeships
Source: gov.uk (2025-09-05)

Qualifications accepted as meeting the minimum English and maths requirements for apprenticeships.

Apprentices aged 16 to 18 at the start of their training are required to achieve English and maths qualifications to complete their apprenticeship, if they do not already hold suitable equivalent qualifications. Apprentices who do not already hold a suitable equivalent qualification in either English or maths or both subjects are funded to achieve up to an approved level 2 qualification in these subjects.

Apprentices aged 19+ at the start of their training can also be funded to study up to an approved level 2 qualification in English or maths or both, if they do not already hold suitable equivalent qualifications and their employer agrees that this should be part of their training plan.

Further information is set out in the apprenticeship funding rules (https://www.gov.uk/guidance/apprenticeship-funding-rules).

This guidance sets out which qualifications or evidence are accepted as a suitable equivalent qualification. The requirements for English and maths are set out in the apprenticeship funding rules. Apprentices who already hold suitable equivalent qualifications are not eligible for this funding under the apprenticeship funding rules.
Apply to change the representative member of a VAT group
Source: gov.uk (2025-04-13)

Use form VAT56 to make a change to the representative member of a VAT group.

Use this form if you want to change the lead company or other corporate body (known as the ‘representative member’) of a VAT group.

Before you start

If the proposed new representative member is not already a member of the VAT group, you must complete the VAT50/51 form (https://gov.uk/guidance/amend-a-vat-group).

What you will need

To change the representative member of a VAT group, you’ll need:
- VAT Registration Number of the current representative member of the VAT group
- full names of both the current, and proposed, representative members
- full details of any special status for VAT purposes the proposed representative member holds
Apply to make changes

Apply online

You’ll need to sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in).

If you’re an agent, you’ll need to sign in with your agent services account Government Gateway user ID and password, or create an agent services account (https://www.gov.uk/guidance/get-an-hmrc-agent-services-account).

Apply now (https://www.tax.service.gov.uk/submissions/new-form/change-or-disband-a-vat-group)

If you cannot use the online service

Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

Fill in VAT56 (https://assets.publishing.service.gov.uk/media/681dbb72275cb67b18d87115/VAT56-11-22.pdf) (PDF, 222 KB, 1 page)

Print and post it to HMRC, using the postal address shown on the form.

Related forms and guidance

Get more information on how to make changes to an existing VAT group (https://www.gov.uk/guidance/vat-registration-for-groups-divisions-and-joint-ventures).

Use form VAT50/51 to amend or remove an existing VAT group (https://gov.uk/guidance/amend-a-vat-group) or apply to register a VAT group. (https://gov.uk/guidance/apply-for-vat-group-registration)
Ambulance Quality Indicators Clinical Outcomes for October 2024
Source: gov.uk (2025-03-13)

Monthly clinical outcomes for patients transported by Ambulance Services in England following cardiac arrest, stroke, or heart attack.

For patients transported each month by each of the eleven Ambulance Services in England:

Cardiac arrest: return of spontaneous circulation, survival at 30 days, and receipt of care bundle.

ST-elevation myocardial infarction (STEMI), a type of heart attack: time to clinical intervention in hospital, and receipt of care bundle.

Stroke: time to CT scan and thrombolysis, and receipt of diagnostic bundle.

Accredited official statistics are produced impartially and free from political influence.
Miss E Pelzner v Premium Products WB Ltd (formerly known as Lighting &  Mobile Accessories Ltd): 1306798/2024
Source: gov.uk (2025-02-05)

Employment Tribunal decision.

Read the full decision in Miss E Pelzner v Premium Products WB Ltd (formerly known as Lighting & Mobile Accessories Ltd): xx-xxxx-xxxx - Judgment (https://assets.publishing.service.gov.uk/media/679cc159a9ee53687470a319/E_Pelzner_v_Premium_Products_WB_Limited__formerly_known_as_Lighting___Mobile_Accessories_Limited__-_xx-xxxx-xxxx_-_Rule_22_Judgment.pdf).
English Whisky/ English Whiskey
Source: gov.uk (2025-02-19)

Protected spirit drink name

Product specification

English Whisky_product specification (https://assets.publishing.service.gov.uk/media/67aa824bacab8c9492a46246/English_Whisky_product_specification.pdf)

Single document

Single Document_ English Whisky (https://assets.publishing.service.gov.uk/media/67aa825c3b41f783cca46249/Single_Document__English_Whisky.pdf)
Memorandum of Understanding between the UK and Anthropic on AI opportunities
Source: gov.uk (2025-02-14)

Memorandum of Understanding on AI opportunities between the UK government and Anthropic.

This Memorandum of Understanding sets out the agreement signed by Peter Kyle, Secretary of State for Science, Innovation, and Technology for DSIT and Dario Amodei, CEO of Anthropic (https://www.anthropic.com/) on Thursday 13 February 2025.
New MHRA Chair Anthony Harnden outlines priorities as he starts role
Source: gov.uk (2025-01-02)

Professor Anthony Harnden has officially started his role as Chair of the Medicines and Healthcare products Regulatory Agency (MHRA).

In his first 100 days, Anthony’s priority will be talking and listening to staff and partner organisations so he can gain a strong understanding of how to drive forward the strategic direction of the MHRA to maintain the UK as a global centre of excellence in life sciences, in the best interests of patients and the public.

Anthony will be particularly focused on helping the MHRA:
- Protect patient safety through robust safety surveillance systems
- Embrace risk-proportionate regulation
- Foster an inclusive workplace where people flourish.
Anthony is a professor of primary care at the University of Oxford. Until the end of December 2024 he was also a registrant council member of the General Medical Council and Chair of the Remuneration Committee.

New MHRA Chair Anthony Harnden starts role (https://www.youtube.com/watch?v=VSFNuYsZ6wE)

He worked for the NHS for 40 years and notably will bring 33 years experience of working directly with patients during his time as general practitioner in Wheatley, Oxfordshire.

Anthony was also previously Deputy Chair of the Joint Committee on Vaccination and Immunisation (JCVI) and played a key role in ensuring public trust and patient safety during the distribution of the COVID-19 vaccine.

Notes to editors
- Anthony Harnden was announced (https://www.gov.uk/government/news/new-chair-of-the-mhra) as the new MHRA Chair in November 2024 by the Department of Health and Social Care
BEC
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 BEC 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 BEC 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.
Product Safety Report: All Terrain Vehicle (2509-0166)
Source: gov.uk (2025-10-03)

Product Safety Report for All Terrain Vehicle (ATV) presenting a serious risk of fire.

Summary

Product: All Terrain Vehicle (ATV)

Hazard: The product presents a serious risk of fire as it has not been assessed using relevant UK conformity assessment procedures.

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

Product information

Hazard

The product presents a serious risk of fire as it has not been assessed using relevant UK conformity assessment procedures and no valid technical documentation is provided. Improvements are also required to product labelling, marking and instructions. In the absence of evidence to demonstrate the conformity of the product, it may be possible for it to overheat and catch fire.

The product does not meet the requirements of the Supply of Machinery (Safety) Regulations 2008.

Corrective action

The import has been rejected at the border.

Additional information

PSD notification number: 2509-0166

Notified by: Local Authority Trading Standards
idverde UK
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 idverde UK 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 idverde UK recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr K A Ali v Samworth Brothers Ltd: 6001646/2024
Source: gov.uk (2025-11-13)

Employment Tribunal decision.

Read the full decision in Mr K A Ali v Samworth Brothers Ltd: 6001646/2024 - Withdrawal (https://assets.publishing.service.gov.uk/media/691477349d50fc2fe8161688/Mr_K_A_Ali_v_Samworth_Brothers_Ltd_6001646.2024_Judgment.pdf).

Read the full decision in Mr K A Ali v Samworth Brothers Ltd: 6001646/2024 - Withdrawal (https://assets.publishing.service.gov.uk/media/691477349d50fc2fe8161688/Mr_K_A_Ali_v_Samworth_Brothers_Ltd_6001646.2024_Judgment.pdf).
L Riddell and K Tonks v The Governing Body of Rowhill School: 2303046/2024 and 2303254/2024
Source: gov.uk (2025-02-26)

Employment Tribunal decision.

Read the full decision in L Riddell and K Tonks v The Governing Body of Rowhill School: 2303046/2024 and 2303254/2024 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/67b5c5e2d15c152ea555bf9c/L_Riddell___K_Tonks_v_The_Governing_Body_of_Rowhill_School_2303046-2024___2303254-2024.pdf).
TRA Annual Report and Accounts 2024-25
Source: gov.uk (2025-08-18)

The TRA’s Annual Report and Accounts covering 1 April 2024 to 31 March 2025 were laid before Parliament on  17 July 2025.

The Trade Remedies Authority’s Annual Report and Accounts 2024-25 provides a review of the TRA’s work during this period, including an analysis of its delivery and performance, and position at the end of the reporting period.

Previous Annual Reports and Accounts

Annual report and accounts 2023-24 (https://www.gov.uk/government/publications/tra-annual-report-and-accounts-2023-24)

Annual report and accounts 2021-23 (https://www.gov.uk/government/publications/trade-remedies-authority-annual-report-and-accounts-2021-23)
COM95070 - Payments: quarterly instalment payments: penalty for unpaid tax
Source: gov.uk (2025-10-10)


If a company is liable to debit interest, the legislation provides authority for prescribing circumstances in which the company may be liable to a penalty under Taxes Management Act 1970/S59E(4) not exceeding twice the amount of that interest.

Like interest, a penalty will be charged only after a company has made its self assessment and the normal CT due date, nine months and one day after the end of the Accounting Period (AP), has passed.

Regulation 13 sets out the prescribed circumstances, which are that the company or a person acting on its behalf:
- deliberately or recklessly fails to make the required instalment payments
- makes a fraudulent or negligent repayment claim under Regulation 6
For more information see COM125060 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com125060) and CTM92650 (https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm92650).

You raise the penalty manually as it cannot be raised on COTAX. COM23130 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com23130) has more information on raising manual charges.

See:
- EM8301 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em8301) and EM8330 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em8330) for further information on penalties
- COM95071 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95071) for a list of forms relevant to this subject
- COM95012 (https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com95012) for legislation applying to this subject