theodi/ndl-core-corpus huggingface dataset:
Secur-It Group 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 Secur-It Group 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 Secur-It Group 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
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.
IPGN5250 - Guide Notes: Preference document covering a single consignment imported against more than one entry (split consignments)
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.

Preference documents covering a single consignment imported against more than one entry (split consignments)

If an importer intends to use a document for more than one entry (ie goods brought from one overseas supplier which are subsequently split, either on the high seas or on landing, and sold on in small lots before import) the document must be presented with the first entry stating the details of the other entries if known.

The agent must ensure that subsequent entries cross-refer to the original entry, quoting the document number. For later import declarations quote the reference number of the proof of origin and date of the first import declaration.

If you have any doubt as to the coverage of the preference document for the particular goods which are imported you can reject it and ask for retrospective documents from the trader.

The importer may be required to submit evidence, for example:
- a single transport document
- a certificate of non-manipulation issued by the customs authorities of the country of transit
- factual or concrete evidence based on marking or numbering of packages
Preference documents lodged in confidence

An exporter in a preference country may lodge a document in confidence if he wishes to withhold commercial information from an importer or agent in the UK.

On receipt of a document lodged in confidence we recommend the following procedure:
- allocate a reference number
- notify the person lodging the document of this number and advise him to arrange to quote it on the entry and
- when the entry is presented, attach the document to facilitate checks in the normal way.
Mr L Hilton v Westwood Homecare NW Ltd: 2400138/2024
Source: gov.uk (2025-03-28)

Employment Tribunal decision.

Read the full decision in Mr L Hilton v Westwood Homecare NW Ltd: 2400138/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/67e3f1b255239fa04d411fcf/Mr_L_Hilton_v_Westwood_Homecare_NW_Ltd_-_2400138_2024.pdf).
Portugal: tax treaties
Source: gov.uk (2025-10-17)

Tax treaties and related documents between the UK and Portugal.

1968 UK-Portugal Double Taxation Convention — in force

The Income Tax Convention entered into force on 17 January 1969.

It is effective in Portugal from 1 January 1970 and in the UK from:
- 1 April 1970 for Corporation Tax
- 6 April 1970 for Income Tax, Capital Gains tax and surtax
2025 UK-Portugal Double Taxation Convention — not in force

The 2025 UK-Portugal Double Taxation Convention was signed in London on 15 September 2025. The Convention will enter into force upon completion of the procedures required by the law of both countries.
Igne UXO 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 Igne UXO 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 Igne UXO 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 Cadets
- Armed Forces Day
- Reserve Forces Day
We also pledge the following:

Engage with local Armed Forces presence local Army units, reservist units, RAF stations and/or naval bases. Attend recruitment fairs to inform veterans about our employment opportunities. Develop relationships and work collaboratively with other organisations supporting the Covenant and the Armed Forces Community

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.
WJEC: Undertaking and notices of monetary penalty and costs recovery
Source: gov.uk (2025-09-17)

WJEC has reached a settlement with Ofqual over not meeting its Conditions of Recognition in 2 areas. WJEC accepted a monetary penalty and agreed to cover costs.

In July 2025, WJEC reached a settlement with Ofqual following findings that it had not met its Conditions of Recognition in 2 specific areas. This concerned the issuing of incorrect results for GCSE Food Preparation and Nutrition assessments in summer 2024, as well as failures in its review of marking processes across various qualifications between 2017 and 2023.

As part of the agreement, WJEC accepted a monetary penalty and agreed to cover associated costs.

WJEC has also committed to sharing with Ofqual the outcomes of its internal audits to ensure that the remedial actions it took to address these issues had been effective ahead of the release of results and reviews of marking in both 2025 and 2026. This commitment, which also aims to support transparency, is detailed in the published undertaking.
Forensic medical examination of sexual offence complainants (FSR-GUI-0020)
Source: gov.uk (2025-10-10)

Guidance on the recovery of items and samples believed to be relevant to an alleged sexual offence from a complainant in a dedicated facility.

This document contains guidance on the forensic medical examinations of patients performed at a dedicated facility.

You can view issue 1 of this guidance at The National Archives (https://webarchive.nationalarchives.gov.uk/ukgwa/20250924162206/https://www.gov.uk/government/publications/forensic-medical-examination-of-sexual-offence-complainants).

This document replaced FSR-G-212 guidance for the assessment, collection and recording of forensic science related evidence in sexual assault examinations (https://www.gov.uk/government/publications/sexual-assault-examination-guidance-for-forensic-science-related-evidence).
Other risks
Source: gov.uk (2025-01-16)

Information on other risks such as health and safety, environmental, organised crime.

As well as tax risks, robust assurance practices can contribute to managing other supply chain risks.

This might include health and safety risks — where sub-standard work, inadequate training or access to guidance might result in harm to workers and others.

Effective assurance practices can also help you manage environmental risks — where suppliers may expose your business through:
- non-compliance with landfill tax legislation
- illegal and irresponsible disposal of waste
- operating in a way that contravenes your environmental policies
- using or producing sub-standard materials
- sourcing materials irresponsibly or illegally
Effective assurance practices can also help you manage risks posed by organised crime, including:
- illegal workers
- modern slavery and exploitation
- bribery and corruption issues
- illegal waste disposal - waste crime
- health and safety breaches
The Rt Hon Liz Kendall MP
Source: gov.uk (2025-09-06)

Liz Kendall was appointed Secretary of State for Science, Innovation and Technology on 5 September 2025. She was previously Secretary of State for Work and Pensions between 5 July 2024 and 5 September 2025. She was elected as the MP for Leicester West in May 2010.

Liz Kendall was appointed Secretary of State for Science, Innovation and Technology on 5 September 2025.

She was previously Secretary of State for Work and Pensions between 5 July 2024 and 5 September 2025.

She was elected as the MP for Leicester West in May 2010.
Special procedure: outward processing
Source: gov.uk (2025-10-15)

Outward processing is a procedure that allows goods to be temporarily exported from the UK for repair or processing and is used by private individuals and traders.

Help make this customs technical handbook better

You can help HMRC improve this product by completing our special procedure: outward processing handbook survey (https://forms.office.com/e/NGBjkQZhxr). Rate the product, suggest changes or request other content or links to include.
Mr R McDermott v C D Leisure (Glasgow) Ltd: 8000583/2025
Source: gov.uk (2025-06-25)

Employment Tribunal decision.

Read the full decision in Mr R McDermott v C D Leisure (Glasgow) Ltd: 8000583/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6839c8749c65cc8cdbae65d0/Mr_R_McDermott_v_C_D_LEISURE__Glasgow__LTD_-_8000583.2025_-_Judgment.pdf).

Read the full decision in Mr R McDermott v C D Leisure (Glasgow) Ltd: 8000583/2025 - Strike Out (https://assets.publishing.service.gov.uk/media/6852baea679778c74ec15e69/Mr_R_McDermott_v_C_D_LEISURE__GLASGOW__LTD_-_8000583.2025_-_Judgment_Strike_Out.pdf).
Simon Lee Maryan Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Simon Lee Maryan 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 Simon Lee Maryan Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Melhuish Marine Services Ltd
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

1.1 We Melhuish Marine Services 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 Melhuish Marine Services 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
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.
Universal Credit landlord engagement newsletters
Source: gov.uk (2025-01-20)

These Universal Credit newsletters are published quarterly and provide information to social and private landlords about Universal Credit.

If there is anything you would like to see in future editions of this newsletter, let your strategic landlord representative know.

If you don’t have a strategic landlord representative, email: xxx@xxx.xx (mailto:xxx@xxx.xx)

Newsletters prior to June 2018 are also available by email: xxx@xxx.xx (mailto:xxx@xxx.xx)
Monthly entry clearance visa applications: September 2025
Source: gov.uk (2025-10-08)

Statistics on visa applications for people coming to the UK for work, study and family reasons.

These statistics will be updated on a monthly ongoing basis whilst we review the user need for monthly updates. The quarterly Immigration system statistics (https://www.gov.uk/government/collections/immigration-statistics-quarterly-release) provide detailed information on visa applications and outcomes.
Marine strategy part three: 2025 UK programme of measures
Source: gov.uk (2025-01-29)

This strategy outlines the measures that contribute towards Good Environmental Status (GES) in UK seas.

This strategy is an update to the Marine strategy part three: UK programme of measures published in 2015 (https://www.gov.uk/government/publications/marine-strategy-part-three-uk-programme-of-measures). Part three is the final part in our marine strategy and complements the existing parts of the strategy:

Marine strategy part one (https://www.gov.uk/government/publications/marine-strategy-part-one-uk-initial-assessment-and-good-environmental-status) sets out an initial assessment of our seas and characteristics, targets and indicators of GES

Marine strategy part two (https://www.gov.uk/government/publications/marine-strategy-part-two-uk-marine-monitoring-programmes) sets out monitoring programmes for measuring progress towards GES
C v R1 and R2: 3302696/2022
Source: gov.uk (2025-04-29)

Employment Tribunal decision.

Read the full decision in C v R1 and R2: 3302696/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/680b700556bc2cfe7f7f5b91/Claimant_v_R1___other_3302696.2022_FMH_Reserved_Judgment.pdf).
Ms C Ekwunife v Sage Housing Group Ltd: 2218518/2024 and 6011185/2024
Source: gov.uk (2025-11-04)

Employment Tribunal decision.

Read the full decision in Ms C Ekwunife v Sage Housing Group Ltd: 2218518/2024 and 6011185/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/67614da01ca3ec0a49e18fa5/Ms_C_Ekwunife_v_Sage_Housing_Group_Limited_-_2218518-2024___6011185-2024.pdf).

Read the full decision in Ms C Ekwunife v Sage Housing Group Ltd: 6011185/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6904a585ef26c341988b24f7/Mrs_C_Ekwunife_v_Sage_Housing_Group_Limited_-_6011185-2024.pdf).
Portsmouth Water
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 Portsmouth Water 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 Portsmouth Water 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
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
- UK Wounded, Injured And Sick
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.
Russian attacks on civilians are intensifying: UK statement at the UN Security Council
Source: gov.uk (2025-06-20)

Statement by Ambassador Barbara Woodward, UK Permanent Representative to the UN, at the UN Security Council meeting on Ukraine.

Colleagues, we are convened here again in response to Russia’s continuing and intensifying attacks against Ukraine.

On 11 June, Russia struck a power station in Kherson, plunging the city into rolling blackouts and disrupting access to clean water.

On 15 June, Russia reportedly damaged energy facilities in Poltava Oblast.

And then, on the night of 16-17 June, Russia conducted a devastating assault on the city of Kyiv, the third largest nationwide strike of the war, raining hundreds of drones down on densely populated residential areas.

The civilian death toll is at least 28, with hundreds injured.

Attacks and civilian deaths have only continued in the nights following. These attacks are not decreasing and they’re not random. They are a part of a deliberate and intensifying campaign of violence, calculated to deepen the suffering of Ukraine’s people.

On top of this, Russia continues to peddle false narratives, seeking to justify their full-scale invasion of Ukraine. But there can be no justification for what they have done.

It has been 101 days since Ukraine agreed to an unconditional ceasefire. And it is now reported that Russian military casualties have reached 1 million.

These dreadful milestones keep piling up and yet Russia shows no sign of stopping. While Ukraine has actively engaged in genuine steps towards peace, Russia has engaged in destruction.

Meanwhile, President Putin poses as a mediator of peace in the Middle East.

We don’t need more false promises.

We need genuine peace.

So again, we call on Russia to comply with international law, including the UN Charter.

We call on Russia to agree to an unconditional ceasefire.

Russia initiated this war; we call on Russia to end it.
Spring Solutions
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 Spring Solutions 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 Spring Solutions 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
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Ms L Ham v Citizens Advice Bureaux (Salford): 2402847/2022 and 2409770/2022
Source: gov.uk (2025-06-12)

Employment Tribunal decision.

Read the full decision in Ms L Ham v Citizens Advice Bureaux (Salford): 2402847/2022 and 2409770/2022 - Reserved Judgment (https://assets.publishing.service.gov.uk/media/684a9ed3a3c112ee2996ff11/Ms_Lesley_Ham_v_Citizens_Advice_Bureaux__Salford__2402847_2022___2409770_2022_.pdf).
Mrs J Butler v U&I Care Ltd: 6014230/2024
Source: gov.uk (2025-12-09)

Employment Tribunal decision.

Read the full decision in Mrs J Butler v U&I Care Ltd: 6014230/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/6937f3ae5cc812f50aa41e1e/Mrs_J_Butler_v_U_I_Care_Ltd_-_6014230_2024_-_Judgment.pdf).
CH229000 - How to do a compliance check: information powers: rules that apply to all notices: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
CH254530 - How to do a compliance check: using inspection powers: inspection at a person’s home: when inspection is not allowed
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

You do not have powers to visit homes used in connection with a business in the following circumstances:
- a director or employee is working from home
- a director or employee has temporarily taken some records home from other business premises to work on
- premises, including rooms in a house, are rented to another person and used solely by them as their home
On the other hand, where a partner in a business works partly from home, that home will be business premises of the partnership. But a visit would only be justified in exceptional circumstances, perhaps to support a challenge to the amount of domestic expenses claimed as a business deduction.

Specific guidance about valuation inspections is at CH25380 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch25380) and CH256000 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch256000).
Outdoor Freedom
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 Outdoor Freedom 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 Outdoor Freedom recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
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.
Revenue and Customs Brief 2 (2025): the use of VAT grouping within the care industry
Source: gov.uk (2025-04-24)

This brief provides information about the treatment of state-regulated care providers that form a VAT group with non-state-regulated providers of welfare services.

This brief explains:
- how HMRC treat state-regulated care providers who form a VAT group with a non-state-regulated care provider
- actions HMRC will take with new VAT group applications
- actions HMRC will take with existing VAT groups
Changes for 2025 to 2026
Source: gov.uk (2025-07-25)

Any changes to the information we ask for, or how it should be provided, since the 2024 to 2025 academic year.

New data items

No new data items.

Existing data items

Data item N00763 (Learner Funding and Monitoring (FAM) Type) – the linking code set CS 130 has been created to record English and maths minimum hours.

Data item N00764 (Learner Funding and Monitoring (FAM) TypeCode) – the linking code set CS117 has been updated to record English and maths minimum hours.

Expanded hours (N00787) has been amended to allow up to 30 hours to be claimed, following the policy change from September 2025.

Deleted data items

Information about traineeships will be discontinued from autumn 2025.
Help to Buy administration fees
Source: gov.uk (2025-06-23)

A list of the administration (admin) fees that apply to Help to Buy equity loan schemes.

Help to Buy: Equity Loan administration fees

Read more about managing your Help to Buy: Equity Loan (https://www.gov.uk/government/collections/manage-your-help-to-buy-equity-loan).

Armed Forces Home Ownership Scheme (AFHOS) administration fees

You can find more information about this scheme in the AFHOS buyer’s guide (https://www.gov.uk/government/publications/armed-forces-home-ownership-scheme).

FirstBuy scheme administration fees

You can find more information about this scheme in the FirstBuy buyer’s guide (https://www.gov.uk/government/publications/firstbuy-scheme).

First Time Buyers’ Initiative (FTBI) administration fees

You can find more information about this scheme in the FTBI buyer’s guide (https://www.gov.uk/government/publications/first-time-buyers-initiative).

London-Wide Initiative administration fees

You can find more information about this scheme in the London-Wide Initiative information pack (https://www.gov.uk/government/publications/london-wide-initiative-scheme-for-key-workers).

HomeBuy Direct administration fees

You can find more information about this scheme in the HomeBuy Direct Buyer’s Guide (https://www.gov.uk/government/publications/homebuy-direct).

When to pay admin fees

You’ll need to pay an admin fee when you apply to make changes to your equity loan.

Pay your admin fee online

When you have applied to make changes to your equity loan account and it’s time to pay your admin fee, you can pay it online.

If we have your mobile number, we’ll send you an SMS text message from ‘HelptoBuy’ with a unique link to HelptoBuy.paythru.com. The link works for 4 days from when we send it. We only use this payment method for your admin fee, so we will not ask you to pay more than £250 in this way.

For other ways to pay, please read the guidance on managing your equity loan (https://www.gov.uk/government/collections/manage-your-help-to-buy-equity-loan).
PM meeting with President Ruto of Kenya: 1 July 2025
Source: gov.uk (2025-07-01)

The Prime Minister welcomed the President of Kenya, William Ruto, to Downing Street today.

The Prime Minister welcomed the President of Kenya, William Ruto, to Downing Street today.

The leaders began by celebrating the new UK-Kenya Strategic Partnership, which will see both countries work together to drive economic growth and strengthen regional security.

Turning to migration, the Prime Minister and President welcomed a new UK-Kenya security agreement to disrupt organised immigration crime and human trafficking in Kenya to prevent onward migration to Europe.

On trade and investment, the leaders discussed the Nairobi Railway City project, which has been inspired by London’s Kings Cross and will enable opportunities for UK businesses, driving growth and delivering on our Plan for Change.

The Prime Minister and President agreed on the need for peace and stability in the region.
Mrs A Holmes v Glasgow City Council: 121144/2008
Source: gov.uk (2025-03-05)

Employment Tribunal decision.

Read the full decision in Mrs A Holmes v Glasgow City Council: 121144/2008 - Strike Out (https://assets.publishing.service.gov.uk/media/67c1b38472e83aab48866c8b/Mrs_A_Holmes_v_Glasgow_City_Council_-_121144.2008_-_Judgment.pdf).
Ecuador: immigration policy for UK nationals
Source: gov.uk (2025-09-30)

Guidance for UK nationals on Ecuadorean Immigration Policy.

In February 2017 a new human migration law was approved. This has involved changes to visas for foreigners in Ecuador, immigration regulations and others. The different specific regulations have been gradually issued and implemented in 2017 and 2018.

as a British visitor, you do not need a visa to come to Ecuador

the Ecuadorean Immigration Law allows most foreign visitors to remain in Ecuador for up to 90 days within a 12 month period. This is applied in every entry point in Ecuador

all visitors need to have a valid passport with a minimum validity of 6 months. Without this minimum validity period you will be denied entry to Ecuador
Mr R Bryce v Integrated Facilities Management (Bolton) Ltd: 2402348/2022
Source: gov.uk (2025-03-03)

Employment Tribunal decision.

Read the full decision in Mr R Bryce v Integrated Facilities Management (Bolton) Ltd: 2402348/2022 - Certificate of Correction and Corrected Reserved Judgment (https://assets.publishing.service.gov.uk/media/664c6dfeae748c43d3793f1b/Mr_R_Bryce_v_Integrated_Facilities_Management_Bolton_Limited_-_2402348_2022.pdf).

Read the full decision in Mr R Bryce v Integrated Facilities Management (Bolton) Ltd: 2402348/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/674ed1098b522bba9d991a63/Mr_R_Bryce_v_Integrated_Facilities_Management_Bolton_Limited_-_2402348_2022....pdf).

Read the full decision in Mr R Bryce v Integrated Facilities Management (Bolton) Ltd: 2402348/2022 - Strike Out (https://assets.publishing.service.gov.uk/media/67bdeff721d07694be8d76f2/Mr_R_Bryce_v_Integrated_Facilities_Management_Bolton_Limited_-_2402348_2022_-_Judgment.pdf).
S Hibbs v Hargreaves Landsdown plc: 6002145/2024
Source: gov.uk (2025-05-06)

Employment Tribunal decision.

Read the full decision in S Hibbs v Hargreaves Landsdown plc: 6002145/2024 - Dismissal (https://assets.publishing.service.gov.uk/media/680797a7148a9969d2394e59/Steven_Hibbs_-vs-_Hargreaves_Landsdown_plc_-_Judgment.pdf).
Every-One
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 Every-One 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 Every-One 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.
IHTM43042 - Domicile/long term residence: calculation where domicile/long term residence of first spouse or civil partner to die is outside the UK
Source: gov.uk (2025-04-07)


Every person, whether or not long-term UK resident (IHTM47000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47000)) or UK domiciled (IHTM13000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm13000)), is entitled to the full nil rate band to be set against their estate that is subject to Inheritance Tax (IHT).

The availability of transferable nil rate band (TNRB) (IHTM43000 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm43000)) from the estate of the first to die of a non long-term UK resident, or non-UK domiciled spouse or civil partner, is calculated only by reference to property that is potentially subject to an UK IHT charge. For a spouse or civil partner who was not a long-term UK resident on or after 6 April 2025, or non-domiciled before that date, VT (IHTM43020 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm43020)) will be calculated only by reference to their estate in the UK. Assets held outside the UK, by a person not domiciled, or deemed domiciled in the UK (before 6 April 2025) or not a long-term UK resident (from 6 April 2025), regardless of the devolution of those assets, are not taken into account when calculating the available unused nil rate band.

Thus, where the survivor dies in the UK and their spouse or civil partner, who held no UK assets, died domiciled abroad/not a long term UK resident leaving all their overseas assets to their children, none of the nil rate band was used on the first death. The personal representatives of the survivor may claim to transfer 100% of the nil rate band to the estate of the survivor.

Example

Abdul was domiciled abroad (before 6 April 2025). His only asset situated in the UK was a US dollar account containing US$250,000. He left this and the remainder of his estate to his son, Jamil who lives in the UK. After the death, his wife, Soroya, moved to the UK to live with Jamil and died as a long-term resident in the UK (on or after 6 April 2025).

Abdul’s assets situated outside the UK are not liable to IHT. The US dollar account is left out of account (IHTM04380 (https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04380)) in determining Abdul’s estate at death. So, although the whole estate passed to Jamil, no property was chargeable to IHT, leaving the nil rate available for transfer in full on Soroya’s death.