theodi/ndl-core-corpus huggingface dataset:
1St Line Defence
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 1St Line Defence 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 1St Line Defence 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
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.
PM meeting with Prime Minister Kristersson of Sweden: 12 May 2025
Source: gov.uk (2025-05-12)

The Prime Minister welcomed the Prime Minister of Sweden Ulf Kristersson to Downing Street this afternoon.

The Prime Minister welcomed the Prime Minister of Sweden Ulf Kristersson to Downing Street this afternoon.

Following the successful Joint Expeditionary Force meeting in Oslo last week and the Coalition of the Willing call in Kyiv on Saturday, the leaders underlined that now more than ever it is vital to be united on defence and security.

They agreed to continue support for Ukraine and put the pressure on Putin to accept the ceasefire deal on the table – without conditions. The Prime Minister thanked Prime Minister Kristersson for Sweden’s contribution to Operation Interflex – the training programme for Ukrainians in the UK.

On trade, defence and civil nuclear, the leaders agreed to closer working.

They both looked forward to discussing migration, security and defence at the European Political Community meeting later this week.
Thistle Design
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 Thistle Design 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 Thistle Design 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 Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Mr S Roberts v Amack Ltd T/a Amack Consultants: 6015196/2024
Source: gov.uk (2025-07-07)

Employment Tribunal decision.

Read the full decision in Mr S Roberts v Amack Ltd T/a Amack Consultants: 6015196/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6866855fe134dfbc2e9e6d4a/Mr_S_Roberts_v_Amack_Limited_T.A_Amack_Consultants_6015196_2024_FMH_Judgment.pdf).
The Falkland Islands Company
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 The Falkland Islands Company 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 The Falkland Islands Company 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 Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
ATACPD14000 - Evidence of export
Source: gov.uk (2025-11-24)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

Note: This manual is under review and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx?subject=%node:field_page_reference feedback) to let us know. Please check the other guidance available on GOV.UK from HMRC (https://www.gov.uk/government/organisations/hm-revenue-customs/services-information).

In instances where the white re-exportation voucher is not received by the National Carnet Unit (NCU), they will inform the London Chamber of Commerce See paragraph 09200.

In some circumstances, neither a certificate of location nor a yellow re-importation voucher are available. This could be for a number of reasons; for example:
- the goods have not, as yet, returned to the customs territory of the issuing authority
- the goods have returned but for some reason the carnet was not presented at re-importation
- the goods have been re-imported but are unavailable for inspection by customs.
In situations of this type, where it is not possible for a certificate of location to be issued, you have to be satisfied that the goods have actually left the UK.

In the absence of the re-exportation or re-importation vouchers, the customs authorities in the third country may provide you with commercial documentation establishing the whereabouts of the goods or, at least, evidence of their removal from the UK. This evidence may be in one of the following formats:
- contracts
- correspondence
- copy export invoices
- advice notes
- consignment notes
- packing lists
- insurance and freight charges
- bill of lading or airway bill.
The above list is for illustrative purposes only. Any evidence that establishes the goods are no longer in the UK can be accepted.
Mr R P Gill v Group Employment Services Ltd: 8000543/2025
Source: gov.uk (2025-07-30)

Employment Tribunal decision.

Read the full decision in Mr R P Gill v Group Employment Services Ltd: 8000543/2025 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/688895d4e1a850d72c409132/Mr_R_P_Gill_v_Group_Employment_Services_Limited_8000543.2025_-_Judgment.pdf).
SIA welcomes news that Martyn’s Law has received Royal Assent
Source: gov.uk (2025-04-03)

The SIA welcomes the Terrorism (Protection of Premises) Act 2025 – Martyn’s Law – receiving Royal Assent.

Today (Thursday 3 April 2025) the Terrorism (Protection of Premises) Act 2025 – Martyn’s Law – has received Royal Assent.

In welcoming the news, Heather Baily, Chair of the SIA, said:

This is a watershed moment for public safety in the UK. Martyn’s Law will improve protective security and security standards at venues across the UK. The SIA has been confirmed as the new Martyn’s Law regulator. We have been entrusted with this important role, alongside our existing role regulating private security, which we will discharge with due care, proportion and diligence. We are working closely with the Home Office to prepare for this and look forward to reporting on progress to Home Office ministers.

Our thoughts are with all the families who lost loved ones in the Manchester Arena terror attack as well as all those whose lives have been affected by other acts of terrorism.

We would like to pay tribute to Figen Murray, and the rest of the campaign team, who have worked tirelessly to make the new duty a reality; we know they will be watching closely to ensure it is having the change intended.

Michelle Russell, Chief Executive of the SIA, said:

As the new independent regulator, our role will be to educate, support, and guide those covered by the new duty into compliance. This is to empower them to strengthen the protection and preparedness of premises and events across the UK and reduce the risk of harm from acts of terrorism.

We will ensure in a robust and proportionate way premises and events in scope of this duty comply with the requirements.

We are working with the Home Office on the preparation work for this new role and we will be setting up a new programme of work in due course.

There will be a period of time prior to the legislation being commenced. We expect this to be at least 24 months to allow for the set-up of the regulator. This will also ensure sufficient time for those responsible for premises and events in scope to understand their new obligations before they come into force, being able to plan and prepare accordingly. We look forward to engaging with those in scope and other stakeholders during this period as the preparation work progresses.

In the meantime, premises and events seeking advice on preparing for Martyn’s Law should continue to look for Home Office updates. They can also access free technical guidance and operational advice on protective security on the government partner websites of the National Protective Security Authority (https://www.npsa.gov.uk/) and ProtectUK (https://www.protectuk.police.uk/).

Read the Home Office press release: Landmark anti-terror legislation gains Royal Assent (https://www.gov.uk/government/news/landmark-anti-terror-legislation-gains-royal-assent).
Make a statutory off road notification (SORN) (form V890)
Source: gov.uk (2025-11-07)

Application form (V890) to register your vehicle as being off the road, also called a SORN.

You can make a SORN online (https://www.gov.uk/register-sorn-statutory-off-road-notification) or by phoning xx-xxxx-xxxx if you’re registered as the vehicle’s keeper.

If you’re not yet registered as the vehicle’s keeper, you must make a SORN by post using a V890 form. Please fill in the appropriate part of the V5C and send it with the V890.

If you don’t have the V5C, fill in form V62 (https://www.gov.uk/government/publications/application-for-a-vehicle-registration-certificate) (there’s a fee) and send it with the V890.
Department for Business and Trade Luxembourg
Source: gov.uk (2025-06-19)

DBT provides trade and investment services and practical support. We help UK companies succeed in Luxembourg, and Luxembourg companies set up and invest in the UK.

We offer expertise and contacts through our extensive network of specialists in the UK, and staff in the British Embassy in Luxembourg.

Set up a business and invest in the UK

Discover investment opportunities and learn how your business can expand to the UK on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/expand-your-business-in-the-uk/).

Buy from the UK

Find exceptional and creative UK trade partners with DBT’s Find a Supplier service on Business.gov.uk (https://www.business.gov.uk/invest-in-uk/buy-from-the-uk/).

Export to Luxembourg from the UK

UK companies can increase their sales, growth and stability by selling to Luxembourg.

Our export guide to Luxembourg (https://www.gov.uk/government/publications/exporting-to-luxembourg) provides essential information for new and established exporters.

On Business.gov.uk, DBT provides:
- practical export advice (https://www.business.gov.uk/export-from-uk/learn/categories/)
- export opportunities (https://www.business.gov.uk/export-opportunities/)
- export finance and related guidance (https://www.business.gov.uk/get-finance/)
Export licensing and special rules for Luxembourg

Information on products or services which require licences for supply outside of the UK (https://www.gov.uk/export-goods).
Shawcross, Eleanor - Head of Policy at No.10 - ACOBA advice
Source: gov.uk (2025-03-05)

Advice to Eleanor Shawcross, former Head of Policy at No.10 Downing Street, on business appointments after leaving Crown service

Ms Shawcross left her role at No.10 Downing Street in July 2024.

Trustee, The Richmond Project

Ms Shawcross sought the Committee’s advice about joining The Richmond Project as a Trustee. The letter (https://assets.publishing.service.gov.uk/media/67c1cc93a0f0c95a498d215d/ACOBA_Advice_-_Eleanor_Shawcross_-_The_Richmond_Project.pdf) containing the Committee’s consideration and the conditions imposed on the appointment was sent in February 2025 and the role was announced in March 2025. An accessible version of the letter is available here. (https://draft-origin.publishing.service.gov.uk/government/publications/shawcross-eleanor-head-of-policy-at-no10-acoba-advice/advice-letter-eleanor-shawcross-trustee-the-richmond-project?preview=8491056)
Ark Group DMCC
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 Ark Group DMCC 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 Ark Group DMCC 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 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.
Venta Global Ltd
Source: gov.uk (2025-12-01)

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 Venta Global 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 Venta Global 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
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- Additional Leave for Reservists
We also pledge the following:

Encourage applications from members of the Armed Forces community.

Encourage input from subject matter experts who have military experience where appropriate when making business decisions.

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 S Adebiyi  v Harkins Care Homecare: 6023343/2024
Source: gov.uk (2025-06-16)

Employment Tribunal decision.

Read the full decision in Mr S Adebiyi v Harkins Care Homecare: 6023343/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/684c0ea3928e5ebb68e3f970/Mr_S_Adebiyi_v_Harkins_Care_Homecare_-_6023343.2024.pdf).
CBS Group
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 CBS Group recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the 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.
Live facial recognition standard operating procedures
Source: gov.uk (2025-11-05)

The standard operating procedures explains the requirements for setting up and deploying live facial recognition (LFR).

This SOP outlines the steps for planning and using live facial recognition (LFR) technology during enforcement operations.

We are aware of accessibility issues with these publications. We are working to fix these.

Read more about our accessible documents policy (https://www.gov.uk/government/organisations/home-office/about/accessible-documents-policy)
A v Secretary of State for Justice: 6000813/2023
Source: gov.uk (2025-06-23)

Employment Tribunal decision.

Read the full decision in A v Secretary of State for Justice: 6000813/2023 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/6853e59c16eefd7361e98990/A_-vs-_Secretary_of_State_for_Justice_-_6000813.2023_-_Judgment.pdf).
Spentex BCA 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 Spentex BCA 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 Spentex BCA 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.
CG20220 - Capital Gains manual: individuals: administration: Returns of chargeable gains
Source: gov.uk (2025-11-11)


Under s8 TMA70 (https://www.legislation.gov.uk/ukpga/1970/9/section/8), a person may be required to provide information about their chargeable gains. There is no requirement to make a return of capital losses but they do need to be notified to HMRC in order for them to be allowable losses, see CG15800P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15800p).

Under s8C TMA70 (https://www.legislation.gov.uk/ukpga/1970/9/section/8C), an individual who is required to make a self-assessment return is not required to include full details of their chargeable gains where:
- the total consideration for all disposals (excluding assets which are exempt from the capital gains charge, see CG11700 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg11700), and disposals between spouses or between civil partners to which s58 (https://www.legislation.gov.uk/ukpga/1992/12/section/58) applies so that neither a gain nor a loss arises on the disposal, see CG22000+ (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg22000c)) does not exceed four times the annual exempt amount (“AEA”), see CG18000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg18000c), and
- either no allowable losses are deducted and the total chargeable gains do not exceed the AEA, see CG18000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg18000c), or
- allowable losses are deducted and the total chargeable gains before deducting losses do not exceed the AEA, see CG18000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg18000c).
Gains or losses on the disposal of assets which are exempt from the charge to Capital Gains Tax do not need to be entered on the return. If an exemption applies only in part to an asset, full details should be entered on the return.
Aggregates Levy: devolution to Scotland
Source: gov.uk (2025-11-26)

This measure makes changes in preparation for devolution of the Levy from 1 April 2026.

This measure makes legislative changes to Aggregates Levy in preparation for devolution. It makes aggregates producers, who supply taxable aggregates across the Scottish border in either direction, responsible for paying tax in the destination country.
IHTM44054 - Pre-owned assets: exemptions: foreign element - long-term UK resident
Source: gov.uk (2025-04-07)


Where a person is resident, but is not a long-term UK resident , the POA charge only applies to property that is situated in the UK, FA04/Sch15/para12(2).

Prior to 6 April 2025 it was a person’s domicile (taking into account the deemed domicile rules) rather than their long-term UK residence that applied. If not domiciled in the UK the POA charge applied only to property situated in the UK.

Example

Gregor, who is not a long-term UK resident but is resident in the UK, gives his French house to an offshore company which is 100% owned by him and continues to live there. This is a disposal of land, but there is no POA charge because of the exemption under FA04/Sch15/Para12(2). However Gregor owns the company shares that derive their value from the house, so he is also exempt under FA04/Sch15/Para11(1). If, after a period of time, Gregor becomes long-term UK resident, this exemption under FA04/Sch15 /Para12(2) will be lost. However, exemption under FA04/Sch15/Para11(1) (IHTM44041 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm44041)) is still available as Gregor’s estate includes property (the company shares) which derives its value from the relevant property.

If Gregor had given his UK house to the offshore company and continued to live there, a POA charge potentially arises. The exemption under FA04/Sch15/Para12(2) does not apply because the property is situated in the UK. However, exemption under FA04/Sch15/Para11(1) is still available as Gregor’s estate includes property (the company shares) which derives its value from the relevant property.
Summary Hospital-level Mortality Indicator (SHMI), 	Deaths associated with hospitalisation, England, August 2024 - July 2025
Source: gov.uk (2025-12-11)

Indicator reporting mortality at hospital trust level across the NHS. This indicator is produced on a monthly basis and gives an indication for each non-specialist acute hospital trust in England whether the observed number of deaths within 30 days of discharge from hospital was higher than expected, lower than expected or as expected when compared to the national baseline.

The Summary Hospital-level Mortality Indicator (SHMI) reports on mortality at trust level across the NHS in England using a standard and transparent methodology. It is produced and published monthly as a Accredited Official Statistic by NHS England.

The SHMI is the ratio between the actual number of patients who die following hospitalisation at the trust and the number that would be expected to die on the basis of average England figures, given the characteristics of the patients treated there.
Net Zero Technology Outlook: report
Source: gov.uk (2025-08-21)

The Net Zero Technology Outlook report sets out the research and innovation needed to meet the UK’s net zero target.

This Net Zero Technology Outlook is a futures exercise that sets out a ‘best estimate’ of the technology mix needed in key emitting sectors to reach net zero by 2050, and identifies the research, development and demonstration (RD&D) needed to get there.

The Outlook provides a strategic overview to help orient decision-making across government and the research community in support of the Clean Energy Superpower Mission.

Developed through expert interviews, peer review, and literature synthesis, the report assesses technology readiness and certainty across 5 key emitting sectors:
- industry
- power
- transport
- heat and buildings
- agriculture/land use/waste.
It identifies RD&D needs in 3 categories:
- technology development
- decision support
- delivery
The Outlook is not a statement of government policy.
Mrs J Joyce v Hillview Medical Centre: 3312558/2023
Source: gov.uk (2025-03-12)

Employment Tribunal decision.

Read the full decision in Mrs J Joyce v Hillview Medical Centre: 3312558/2023 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67cef7043e433bdcdfe5c7fa/Mrs_J_Joyce_v_Hillview_Medical_Centre_3312558.2023_FMH_Judgment.pdf).
Research on the prevalence and quality of cyber disclosures
Source: gov.uk (2025-03-05)

This research sets out how large organisations disclose cyber incidents in their annual reports.

The government is working to support effective cyber risk management across the economy and encourage organisations to improve their cyber security. As part of this, the Department for Science, Innovation and Technology (DSIT) wanted to better understand the quality of cyber disclosures via company annual reports. Azets UK was commissioned by DSIT to carry out research into the prevalence and quality of cyber disclosures in the annual reports of large and very large organisations.

One of the drivers for companies enhancing their cyber resilience is the demand from stakeholders for greater transparency on how they manage digital security risk. This is largely down to how fundamental governance of digital security risk is to an organisations’ business continuity, as well as its competitiveness. Investors are one of the key business stakeholders that would benefit from greater transparency provided by companies. Better quality disclosures on how digital risk is governed would enable them to more accurately assess the opportunities and risks originating from the approach each company takes and therefore make more informed investment decisions.

The publication of this research was deferred so that it followed the conclusion and subsequent publication of the non-financial reporting review call for evidence outcome, led by the Department for Business and Trade (DBT) in collaboration with the Financial Reporting Council (FRC).

This research informs the government’s policy on cyber resilience. It is part of the government’s work to improve the UK’s cyber defences and protect and grow our digital economy.

For more information on the government’s work on how cyber risk is managed, please see the recent government response on cyber governance (https://www.gov.uk/government/publications/government-response-on-cyber-governance).
Outward processing GOV.UK guidance
Source: gov.uk (2025-04-30)

Information on outward processing GOV.UK guidance.

- Pay less or no duty on goods you store, repair, process or temporarily use (https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use)
- Apply to pay less duty on goods you export to process or repair (https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-export-to-process-or-repair)
- Moving processed or repaired goods into free circulation or re-exporting them - GOV.UK (https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them)
- Using similar goods to replace customs special procedure goods (https://www.gov.uk/guidance/using-similar-goods-to-replace-customs-special-procedure-goods#:~:text=You%20can%20use%20similar%20free,This%20is%20called%20equivalence.)
Work Quality in Northern Ireland – Additional Indicators 2020 to 2024
Source: gov.uk (2025-08-27)

This report provides the analysis of additional Work Quality indicators from the Labour Force Survey and the Annual Survey of Hours and Earnings from 2020 to 2024.

The Work Quality in Northern Ireland – Additional Indicators report looks at six additional Work Quality indicators over the period 2020 to 2024. These additional indicators include accidents at work, trade union membership, participation in training, underemployment, working overtime and zero-hour contracts.
Bertin Exensor 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 Bertin Exensor 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 Bertin Exensor 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
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.
RDRM32036 - Remittance Basis: Accessing the remittance basis: Claiming the remittance basis up to 5 April 2025: Summary of the treatment of remittance basis claims
Source: gov.uk (2025-04-07)


From 6 April 2025 it is not possible to use the remittance basis of taxation, however, any foreign income or gains that have arisen to a former remittance basis user prior to this date will continue to be taxed at the usual tax rates if they are remitted to the UK on or after 6 April 2025, subject to any amounts designated under the temporary repatriation facility (TRF) – see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

The guidance in this section only applies to tax years up to and including the 2024-25 tax year and remains for reference purposes only.

Type of claim

Whether the claim would be allowed

Remittance basis claim made within the statutory claim time limit

Allowed

Late Claim SACM10030 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm10030)

Allowed if it can be accepted under HMRC’s late claims policy

Consequential remittance basis claim, made within time limits, where HMRC has made an assessment or amendment to recover a loss of tax that is not due to careless or deliberate behaviour SACM9005 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm9005)

Allowed

Consequential remittance basis claim where HMRC has made an assessment or amendment to recover a loss of tax that is due to careless or deliberate behaviour

Not Allowed

Revocation within the return amendment window in section9ZA TMA 1970 SACM3040 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm3040)

Allowed

Revocation where HMRC has made an amendment or assessment to recover a loss of tax that is not due to careless or deliberate behaviour

Allowed

Revocation where HMRC has made an amendment or assessment to recover a loss of tax that is due to careless or deliberate behaviour

Not Allowed

Overpayment relief claim where the overpayment is due to a remittance basis claim SACM12000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm12000)

Not Allowed
T2 Minister of Religion: caseworker guidance
Source: gov.uk (2025-11-11)

Immigration staff guidance for a person who has been sponsored to perform a leading role within a faith-based organisation or religious order in the UK.

UK Visas and Immigration guidance for staff on the T2 Minister of Religion route.

This route replaces the Tier 2 (Minister of Religion) route. Existing Tier 2 (Minister of Religion) workers can apply for extensions, changes of employment and settlement under the T2 Minister of Religion route.