theodi/ndl-core-corpus huggingface dataset:
Island Transport Consultants
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 Island Transport Consultants 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 Island Transport Consultants 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.
British Embassy Guatemala City
Source: gov.uk (2025-12-11)

The British Embassy in Guatemala City maintains and develops relations between the UK and Guatemala.

Find out more on our Guatemala and the UK news page (https://www.gov.uk/world/guatemala/news).

We provide services to British nationals living in and visiting Guatemala.

You can access UK government services while in Guatemala (https://www.gov.uk/world/guatemala).

If you’re travelling in Guatemala, see our Guatemala travel advice (https://www.gov.uk/foreign-travel-advice/guatemala).

Guatemalan travellers to the UK need to apply for an Electronic Travel Authorisation (https://www.gov.uk/eta)

Getting help

If you cannot get the support you need from local services, the Foreign, Commonwealth & Development Office (FCDO) can help British people abroad.

We prioritise emergencies and people who are vulnerable, for example, if someone’s:

ill, injured, or involved in a crime

with a British person who’s died

Get help from FCDO (https://www.contact.service.csd.fcdo.gov.uk/posts/guatemala/british-embassy-guatemala-city)

Get an emergency travel document

You can apply for an emergency travel document (https://www.gov.uk/emergency-travel-document) if you’re abroad and your passport has been lost or stolen (https://www.gov.uk/report-a-lost-or-stolen-passport), damaged or expired, and you can’t get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If your passport has been lost or stolen, you will need to obtain a police report before applying for an emergency travel document. Once you have your emergency travel document you will need to replace your entry stamp with Immigration Authorities. This is usually a quick process and can only be done at the City.

Apply online for an emergency travel document (https://www.gov.uk/emergency-travel-document).

If the person needing the emergency travel document is under 16, a parent or guardian should apply on their behalf.

If you are travelling in more than 3 weeks, check if you can get a new or replacement passport (https://www.gov.uk/renew-adult-passport) in time to travel.

If you are not a British citizen or have not had a British passport before

If you’re not sure, check if you’re a British citizen (https://www.gov.uk/check-british-citizen).

If you’re not a British citizen but think you may be eligible, contact us to apply for an emergency travel document (https://www.contact.service.csd.fcdo.gov.uk/posts/guatemala/british-embassy-guatemala-city).

Other consular services

Notarial and documentary services

See the full list of notarial and documentary services for British people abroad (https://www.gov.uk/guidance/documents-for-british-people-abroad).

Consular fees

See the full list of consular fees (https://www.gov.uk/guidance/consular-services-fees).
Named tax avoidance schemes, promoters, enablers and suppliers
Source: gov.uk (2025-12-04)

Information about tax avoidance schemes, promoters, enablers and suppliers of these schemes.

HMRC can publish information about tax avoidance schemes we are aware of, and about the people involved in the supply and marketing of these schemes.

We publish this information to:
- help anyone considering using these schemes to make more informed choices and steer clear of them
- encourage those already involved in these schemes to leave them
The term ‘tax avoidance schemes’ includes arrangements or proposed arrangements that are marketed to one or more individuals and employers for a fee. For the purposes of these pages, we use the term ‘promoters’ to include promoters, other enablers and anyone else involved in the supply of tax avoidance schemes.

What HMRC may publish

The law allows HMRC to publish information about promoters, enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act 2022 (the ‘2022 legislation’), and under the following regimes:
- Promoters of Tax Avoidance Schemes (POTAS)
- Disclosure of Tax Avoidance Schemes (DOTAS)
- Enablers of Tax Avoidance (Enablers)
Read more information about each of the regimes and what HMRC can publish (https://www.gov.uk/government/publications/named-tax-avoidance-schemes-promoters-enablers-and-suppliers/information-hmrc-may-publish-about-tax-avoidance-schemes-promoters-enablers-and-suppliers).

We can potentially publish information, including:
- details of promoters, enablers and other persons involved in the supply of arrangements
- information about the schemes
- details of specific actions we have taken
- any other information, including documents we consider appropriate for the purpose of identifying the scheme, promoter or supplier of the scheme
This will help inform taxpayers about the risks associated with the scheme, and protect public revenue.

This is not a complete list of all tax avoidance schemes currently being marketed. Neither is it a complete list of all promoters, enablers and suppliers.

There are other schemes, promoters, enablers and suppliers that HMRC cannot publish information about at this time.

If a tax avoidance scheme is not shown in the list, this does not mean that the scheme works or is in any way approved by HMRC. HMRC does not approve tax avoidance schemes for use.

If you are worried about tax avoidance, find out how to spot the signs, report it, and get help if you need it (https://dontgetcaughtout.campaign.gov.uk/tax-avoidance/?utm_source=govuk_naming&utm_medium=referral).
SG16000 - Introduction and the law: disclosure of confidential customer information
Source: gov.uk (2025-03-31)


Disclosure is the giving of information that we have collected from our customers and the general public in carrying out our functions. We are bound by the Commissioners for Revenue and Customs Act 2005 to respect the confidentiality of this information. Disclosure of customer information which is not authorised by that Act constitutes a criminal offence. Disclosure of material to defence counsel during legal proceedings (evidential disclosure) is a separate issue and is covered in detail in the Enforcement Handbook.

Our most likely disclosure to a third party in security work will be the reasons why we require security. Any disclosure we make must be for the purposes of protecting the revenue and maintaining good administrative practice by providing clear explanations for our decisions. We may disclose to a person affected by a requirement of security such information as we hold which was instrumental in the decision to require security. We should limit the disclosure to only such information as is necessary.

Disclosure is allowed if the person that the information is about has given their written consent to the disclosure, for example on form 64-8 - Authorising your agent.

There are circumstances where we may disclose to a customer’s nominated representative although we do not have written consent. For example, if a customer is elusive or non-compliant, and the only point of contact is their nominated representative, we may disclose to the representative only such information as is necessary for us to proceed with the case.

There is detailed guidance about disclosure in the Information Disclosure Guide (https://www.gov.uk/hmrc-internal-manuals/information-disclosure-guide), which must be consulted in all cases where you are uncertain about whether disclosure is permitted.
CG12703 - Disposal of assets: deemed disposals
Source: gov.uk (2025-11-18)


There are times when although no disposal has actually taken place a person is treated as having disposed of an asset. This is known as a deemed disposal and creates an occasion of charge which would not otherwise have existed. The following (non-exhaustive) list contains some examples of deemed disposals:
- a capital sum derived from an asset, see CG12960 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12960)
- the entire loss, destruction dissipation or extinction of an asset, see CG13120P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13120p)
- a claim by the owner of an asset that it is of negligible value, see CG13120P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13120p)
- the satisfaction of a debt, see CG53405 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg53405)
- appropriations to and from trading stock, see CG47970 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg47970)
- value shifting, see CG58850P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg58850p), CG13260 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13260)+, and CG46800P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg46800p)
- a person becoming absolutely entitled to any settled property as against trustees, see CG37000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg37000c)
- the death of a person entitled to a life interest in possession in all or any part of settled property (if the property remains settled property), see CG36450P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg36450p)
- trustees ceasing to be resident in the UK or ceasing to be liable to UK tax by becoming dual resident, see CG38200SUBC (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg38200subc)
- company migration, see CG42300P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg42300p)
- a non-resident person (other than a company) carrying on business through a UK branch or agency, see CG25500P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg25500p)
- a non-resident company carrying on a trade through a UK permanent establishment, see CG42100P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg42100p)
- a company leaving a group and taking with it assets transferred to it by other group members in the previous 6 years, see CG45400P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45400p)
This list may not be exhaustive. If you encounter a scenario not covered in this list, it is important to consider whether the statute and guidance in this manual provides an answer.
Immigration Rules Appendix Youth Mobility Scheme: eligible nationals
Source: gov.uk (2025-04-09)

Countries and territories participating in the Youth Mobility Scheme and annual allocation of places for 2025.

Countries and Territories participating in the Youth Mobility Scheme, and annual allocation of places for 2025
- • Andorra - 100 places
- • Australia – 42,000 places
- • Canada – 10,000 places
- • Hong Kong - 1,000 places
- • Iceland – 1,000 places
- • India - 3,000 places
- • Japan - 6,000 places
- • Monaco – 1,000 places
- • New Zealand – 9,500 places
- • Republic of Korea - 5,000 places
- • San Marino – 1,000 places
- • Taiwan – 1,000 places
- • Uruguay - 500 places
- (a) for countries whose quota is less than 1000, the same number of places as the previous year; and
- (b) for all other countries, either 1000 or 50% of the previous year’s places, whichever is the greater.
1B. The maximum total allocation of places listed in paragraph 1 does not apply to nationals in the UK with valid permission under the Youth Mobility Scheme and who are eligible and applying for permission to stay under the scheme.

1C. DELETED.

1D. DELETED.

1E. DELETED.

1F. DELETED.

Invitation to apply arrangements
- (a) Hong Kong
- (b) India
- (c) Taiwan
- (a) the Home Office may publish a request for expressions of interest from nationals or citizens of, or rightful holders of passports issued by, the countries and territories in paragraph 2, and will publish at least one annual request for expression of interest when a scheme is available for UK nationals under a reciprocal arrangement; and
- (b) the Home Office will determine the number of rounds of expressions of interest and the number of places available for any round, and may have regard to the implementation of the reciprocal arrangement; and
- (c) a prospective applicant must submit an expression of interest in accordance with the process published by the Home Office; and
- (d) no more than one expression of interest per person will be accepted by the Home Office during each period in which they may be submitted; and
- (e) a prospective applicant must only submit an expression of interest for a country or territory that they are a national or citizen of, or the rightful holder of a passport for; and
- (i) select at random those to whom an invitation to apply for entry clearance under the Youth Mobility Scheme relevant allocation is to be issued from the pool of those who have submitted an expression of interest; and
- (ii) keep a record of those individuals to whom an invitation to apply is issued; and
- (i) place a time limit on the period during which an expression of interest is to be submitted; and
- (ii) determine the number of invitations to apply that may be issued in any calendar month; and place a time limit on the validity of an invitation to apply.
G Force Telecomms 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 G Force Telecomms 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 G Force Telecomms 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
- 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.
Future innovators with the ‘Evolve’ work experience programme
Source: gov.uk (2025-03-13)

Sellafield Ltd invites Year 10 learners with an interest in robotics and artificial intelligence (AI) to participate in the ‘Evolve’ work experience programme.

So far, more than 100 students have been involved in Evolve, with participants currently coming from 11 different schools in West Cumbria, as well as home-educated learners.

This 5-day programme takes place on selected weeks throughout the year and aims to equip students with essential skills for their future careers.

Participants will work as a project team to develop a solution for remotely monitoring the hundreds of kilometres of pipework at Sellafield, much of which is critical to the operation of the site.

As part of the team, learners will investigate, design and develop proposals for remote inspection using technology. At the end of the week, they will present their solutions to the Sellafield Ltd team.

Throughout the programme, learners will meet and collaborate with nuclear professionals from different areas of the business including robotics, project management, engineering, quality and commissioning. This interaction provides learners with valuable insights into the various careers available at Sellafield Ltd.

The programme also focuses on developing essential skills such as teamwork, communication, problem-solving, and creativity. Additionally, students will have the chance to tour RAICo1, Whitehaven’s Robotics and AI facility, and see demonstrations from UKAEA, the University of Manchester, and Sellafield Ltd. They will also visit the Sellafield Story at the Beacon Museum in Whitehaven and participate in a quiz.

Rav Chunilal, head of robotics and artificial intelligence, said:

It’s incredible to welcome so many young, bright minds to the programme and see their passion for robotics at Sellafield come to life!

Programmes like Evolve are game-changers. At Sellafield, we invest in our people to develop and empower the next generation. They’re essential for building a pipeline of talent, ensuring that Sellafield has the skilled experts it needs for the future. This isn’t just about learning, it’s about giving learners the chance to tackle real-world challenges we face on site.

Through this experience, we hope they discover how exciting and viable a career in future technologies such as robotics and AI can be and understand the crucial role these technologies play in helping Sellafield achieve its mission.

The Evolve programme will be conducted 4 more times over the summer, providing ample opportunity to apply. To apply, please visit the Evolve website (https://cforlp.org.uk/evolve/).

Evolve is just one of the many work experience programmes we offer at Sellafield Ltd, reflecting the many different career paths we have available, to find out more and apply for current opportunities, head to the Sellafield Ltd careers website (https://careers.sellafieldsite.co.uk/graduates-placements/work-experience/).
Ms J Findlay v Glasgow City Council: 105276/2011
Source: gov.uk (2025-06-10)

Employment Tribunal decision.

Read the full decision in Ms J Findlay v Glasgow City Council: 105276/2011 - Strike Out (https://assets.publishing.service.gov.uk/media/68469ff557f3515d9611f0ba/Ms_J_Findlay_v_Glasgow_City_Council_-_105276.2011_-_Judgment.pdf).
FCDO workforce management information
Source: gov.uk (2025-12-02)

Workforce management information summary data for the Foreign, Commonwealth & Development Office.

This data covers the following from September 2020 onwards:
- payroll staff by grade
- non-payroll staff by type
- headcount staff numbers
- full-time equivalent staff numbers
- staff costs
For summary data before September 2020, see:
- FCO workforce management information (https://www.gov.uk/government/collections/fco-workforce-management-information)
- DFID workforce management information (https://www.gov.uk/government/collections/dfid-workforce-management-information-public-body)
Free breakfast clubs: summer term 2025 take-up by region
Source: gov.uk (2025-09-02)

Pupil take-up of early adopter free breakfast clubs in the summer term of 2025 by region.

A report by region on the volumes of pupils who took up the early adopter free breakfast clubs, based on data collected by schools during one week of the programme in the summer term. It also provides an indication of how many breakfasts were served.
Ms M Shah v Colney Hatch Lane Surgery: 3303900/2024
Source: gov.uk (2025-07-21)

Employment Tribunal decision.

Read the full decision in Ms M Shah v Colney Hatch Lane Surgery: 3303900/2024 - Judgment (https://assets.publishing.service.gov.uk/media/6878bf4aa52cca025ef5bdaa/Ms_Malvi_Shah_v_Colney_Hatch_Lane_Surgery_3303900_2024_FMH_Judgment.pdf).
FOI responses released by the Ministry of Defence: 2025
Source: gov.uk (2025-02-27)

Freedom of Information (FOI) responses released by MOD during 2025.

FOI publications have been temporarily paused on GOV.UK while a new publishing system is delivered. Direct responses will continue to be provided to requesters.

Correspondence will be processed in accordance with Information Rights legislation as quickly as possible, where priorities and resources allow, however there may be delays in processing some of these requests. Thank you for your patience.

Related information:
- FOI responses released by the Ministry of Defence: 2024 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2024)
- FOI responses released by the Ministry of Defence: 2023 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2023)
- FOI responses released by the Ministry of Defence: 2022 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2022)
- FOI responses released by the Ministry of Defence: 2021 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2021)
- FOI responses released by the Ministry of Defence: 2020 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2020)
- FOI responses released by the Ministry of Defence: 2019 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2019)
- FOI responses released by the Ministry of Defence: 2018 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2018)
- FOI responses released by the Ministry of Defence: 2017 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2017)
- FOI responses released by the Ministry of Defence: 2016 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2016)
- FOI responses released by the Ministry of Defence: 2015 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2015)
- FOI responses released by the Ministry of Defence: 2014 (https://www.gov.uk/government/collections/foi-responses-released-by-the-ministry-of-defence-2014)
For responses released prior to June 2014 see our list of FOI releases (https://www.gov.uk/government/publications?keywords=&publication_filter_option=foi-releases&topics%5B%5D=all&departments%5B%5D=ministry-of-defence&official_document_status=all&world_locations%5B%5D=all&from_date=&to_date=02%2F06%2F2014&commit=Refresh+results).

Visit the UK Government Web Archive (http://webarchive.nationalarchives.gov.uk/*/http://www.mod.uk/DefenceInternet/FreedomOfInformation/) for FOI releases published prior to May 2010.
Cuba: Medical Facilities
Source: gov.uk (2025-02-12)

List of English speaking medical facilities for UK nationals in Cuba.

The Foreign, Commonwealth & Development Office (FCDO) provides lists of service providers for information only, to assist British nationals who may need support overseas. This list is not exhaustive, and is subject to change any time. None of the service providers are endorsed or recommended by the FCDO. You should research whether a service provider will be suitable. The FCDO does not accept any liability arising to any person for any loss or damage suffered through using these services providers or this information.
TAG: appraisal tables for presenting a business case
Source: gov.uk (2025-05-29)

Transport analysis guidance (TAG) worksheets used to present the results of a scheme appraisal as part of a business case.

TAG provides information on the role of transport modelling and appraisal, and how the transport appraisal process supports the development of investment decisions to support a business case. These worksheets are used to present the results of a scheme appraisal as part of the business case.
Mr G Richards v Openreach Ltd: 1401280/2024
Source: gov.uk (2025-06-18)

Employment Tribunal decision.

Read the full decision in Mr G Richards v Openreach Ltd: xx-xxxx-xxxx - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/685280ae64cd9d9f5f1ec5e5/Mr_G_Richards_-vs-_Openreach_Limited_-_Judgment.pdf).
Mr D Redmond v Selfridges Retail Ltd: 2213205/2024
Source: gov.uk (2025-01-28)

Employment Tribunal decision.

Read the full decision in Mr D Redmond v Selfridges Retail Ltd: 2213205/2024 - Preliminary (https://assets.publishing.service.gov.uk/media/67978e75fe1eabe7d7a22ca2/Mr_D_Redmond_v_Selfridges_Retail_Limited_-_2213205-2024.pdf).
ESM2425 - Umbrella companies legislation: Chapter 11 ITEPA 2003- relevant parties- examples
Source: gov.uk (2025-09-18)


This guidance is effective from 6 April 2026 and relates to draft legislation expected to be included in the next Finance Bill. The legislation and guidance is subject to revision before or during the process of Parliament considering the Bill.

Section 61Z Chapter 11, Part 2 ITEPA 2003

This page provides some basic examples of who is a relevant party in a labour supply chain and are therefore jointly and severally liable alongside the umbrella company. For further information about joint and several see ESM2420- joint and several. (https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2420)

Example 1
- End client contracts with UK umbrella who contracts with the worker. The end client along with the UK umbrella will be relevant parties for the purpose of the measure.
Example 2
- End client contracts with UK agency who then contracts with UK umbrella who contracts with the worker. The UK agency and the UK umbrella will be relevant parties for the purposes of the measure.
Example 3
- End client contracts with the UK agency 1 who then contracts with UK agency 2. Agency 2 then contracts with the UK umbrella who contracts with the worker. The agency who holds the contract with the end client (UK agency 1) along with the UK umbrella will be relevant parties for the purposes of the measure.
Example 4
- End client contracts with non-resident agency who then contracts with UK umbrella who contracts with the worker. The end client along with the UK umbrella will be relevant parties for the purposes of the measure.
Example 5
- Non-resident end client contracts with non-resident agency who contracts with a UK agency. The UK agency contracts with a non-resident umbrella. The UK agency as the closest UK resident agency to the non-resident end client on the contractual supply chain will be a relevant party for the purposes of the measure.
Mr D Tank v Greasley Electronics Ltd: 6003348/2025
Source: gov.uk (2025-06-11)

Employment Tribunal decision.

Read the full decision in Mr D Tank v Greasley Electronics Ltd: 6003348/2025 - Partial Strike Out (https://assets.publishing.service.gov.uk/media/6848088496e63bce58e4e694/D_Tank_V_Greasley_Electronics_Ltd_6003348_2025__002_.pdf).
Tuberculosis and pregnant women
Source: gov.uk (2025-07-15)

Guidance for patients and the public and for clinical staff involved in treating pregnant women.

This content was originally produced by Public Health England (PHE). This content is now owned and managed by the UK Health Security Agency (UKHSA).

One set of guidance is for pregnant women and members of the public. The other is for clinical staff treating pregnant women who have had contact with a person with infectious tuberculosis (TB).
Woodland grants and incentives overview
Source: gov.uk (2025-08-27)

A list of grants and incentives available for woodland creation, maintenance, management and tree health from the Forestry Commission.

You can also find more grants for trees and woodland (https://www.gov.uk/government/collections/where-to-find-grants-for-trees-and-woodland) on our main collection page.

Countryside Stewardship is jointly delivered by the Forestry Commission, Natural England and the Rural Payments Agency on behalf of the Department for Environment, Food and Rural Affairs.
Lincolnshire Community Health Services NHS Trust
Source: gov.uk (2025-11-10)

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

The Armed Forces Covenant

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

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

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

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

Section 1: Principles of the Armed Forces Corporate Covenant

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

2.1 Lincolnshire Community Health Services NHS Trust recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
- UK Wounded, Injured And Sick
We also pledge the following:

15 days Reservist

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.
SGSAROA8000 - Assessment of risk and offence action - Irregularities discovered during ECJU compliance visit
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.

Where there is any doubt as to the appropriate course of action, the local office should contact Enforcement of Strategic Exports & Sanctions Team who will take legal advice if necessary.
Tozer Consulting 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 Tozer Consulting 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 Tozer Consulting 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
- Armed Forces Charities
We also pledge the following:

Will support with additional leave for reserves and 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.
ATACPD11200 - UK/CPD/China-Taiwan carnets: format of the China-Taiwan carnet
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.

The China-Taiwan carnet is based on, and has the same information requirements as the ATA carnet. The main difference is in the colour of the documents and the fact that the sheets are numbered. The orange cover sheet C1 is also in a slightly different format to the ATA carnet green cover sheet.

The document is made up as follows:

Sheet number

Colour

Purpose

Guidance

C1

Orange

Cover sheet

11310, 11320,11350,11400, 11500

C3 & C2

Yellow

Exportation voucher/ orange counterfoil

11330, 11360, 11370

C4 & C2

White

Importation voucher/ orange counterfoil

11700

C5 & C2

White

Re-exportation voucher/orange counterfoil

11800

C6

Grey

Transit voucher

xx-xxxx-xxxx

C7 & C2

Yellow

Re-importation voucher/ orange counterfoil

11600

C8

Orange

Rear sheet including details of additional identification marks

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Slaughter poultry other than ratites to the European Union and Northern Ireland: certificate 8442
Source: gov.uk (2025-10-29)

Apply online for an export health certificate (EHC) to export export poultry such as chickens, turkeys and ducks from Great Britain (England, Scotland and Wales) to the EU or move them to Northern Ireland.

Apply for an export health certificate online

If you’re in England, Scotland or Wales, you must apply for an export health certificate (EHC) using the online service to export ratites to the EU or to move them to Northern Ireland.

If you’re in Northern Ireland, you do not need an EHC to export to the EU. Contact DAERA on xx-xxxx-xxxx to find out what you need to do.

1. Check what you need for your export

Find out about the requirements for export in the guidance notes (https://assets.publishing.service.gov.uk/media/6900da74a6048928d3fc2b2d/8442NFG_Oct25_v16.pdf) and specimen certificate (https://assets.publishing.service.gov.uk/media/6900da6884b816d72cb9aa94/8442_EN_V4_Specimen.pdf).

2. Apply online

You’ll need:
- a Government Gateway account
- a Defra account
If you don’t already have them you’ll need to register for these accounts (https://www.gov.uk/government/publications/how-to-register-for-export-health-certificate-ehc-online), and so will your official vet or inspector (http://apha.defra.gov.uk/official-vets/Guidance/exports/ehc-online.htm).

Start now (https://exporter.apply-export-health-certificate.service.gov.uk/forms/8442EHC)

Registration takes around 5 minutes. Official vets and inspectors will also need to have their registration checked by APHA.

Register and sign in as an official vet or inspector (https://www.gov.uk/guidance/certify-an-export-health-certificate).

Read the accessibility statement for this service (https://www.gov.uk/government/publications/accessibility-statement-for-export-health-certificates-online).

Applying online means you can:
- see the status of your applications
- always use the latest version of the EHC
- copy existing applications
Find out more

Stay up to date with any changes to EHCs by signing up for email alerts (https://www.gov.uk/export-health-certificates/email-signup).

Find out about getting an EHC (https://www.gov.uk/guidance/get-an-export-health-certificate).

Find out about exporting live animals and animal products (https://www.gov.uk/guidance/exporting-animals-animal-products-fish-and-fishery-products-if-the-uk-leaves-the-eu-with-no-deal) from 1 January 2021.

Help with your application

In England, Scotland and Wales, call APHA on xx-xxxx-xxxx.

In Northern Ireland, call DAERA on xx-xxxx-xxxx.

Find out about call charges (https://www.gov.uk/call-charges).
Cory Heat Main 1 Project: Section 35 Direction, Planning Act 2008
Source: gov.uk (2025-08-27)

Direction by the Secretary of State relating to the Cory Heat Main 1 Project.

Direction by the Secretary of State relating to the Cory Heat Main 1 Project.

Date of decision

27 August 2025

Company

Cory Environmental Holdings Limited

Type of project

Section 35 Direction, Planning Act 2008.
Mr P Graffagnino v Abacas Trading Ltd: 3307199/2023
Source: gov.uk (2025-08-18)

Employment Tribunal decision.

Read the full decision in Mr P Graffagnino v Abacas Trading Ltd: 3307199/2023 - Strike Out (https://assets.publishing.service.gov.uk/media/689dc67831afb0b64efc440b/Mr_P_Graffagnino_V_Abacas_Trading_Ltd__3307199.2023_Strike_out_Judgment.pdf).
Daniel Flury
Source: gov.uk (2025-05-13)

Daniel Flury was appointed Operations Director for HMCTS in March 2024, leading nearly 15,000 people working across courts, tribunals and national services. Daniel joined the civil service in 1999 and has held a number of operational and policy positions within HMCTS, the Legal Aid Agency and the Ministry of Justice. As well as a HMCTS Cluster Manager, Transformation Director and Delivery Director, Daniel has also been the Programme Director of three Major Government programmes (including the HMCTS Crime Programme) and is a graduate of the Major Projects Leadership Academy. He has also been the Service Owner for Tribunals and for Crime and the Access to Justice Policy Director in MoJ.

Daniel Flury was appointed Operations Director for HMCTS in March 2024, leading nearly 15,000 people working across courts, tribunals and national services.

Daniel joined the civil service in 1999 and has held a number of operational and policy positions within HMCTS, the Legal Aid Agency and the Ministry of Justice.

As well as a HMCTS Cluster Manager, Transformation Director and Delivery Director, Daniel has also been the Programme Director of three Major Government programmes (including the HMCTS Crime Programme) and is a graduate of the Major Projects Leadership Academy. He has also been the Service Owner for Tribunals and for Crime and the Access to Justice Policy Director in MoJ.
House building; new build dwellings data: notes and definitions (includes P2 and AIR full guidance notes and returns form)
Source: gov.uk (2025-09-30)

Guidance for local authorities and other registered building control approvers (formerly known as independent approved inspectors) compiling quarterly information about new permanent dwellings, which is used for house building quarterly returns.

Overview

This guidance is to be read in conjunction with the Housing supply: indicators of new supply statistics (https://www.gov.uk/government/collections/house-building-statistics), which includes the latest statistical releases and sets of live tables.

House building terms

The tables relate to new permanent dwellings only. House building figures relate to actual building for the quarter of dwelling units and are subject to revision for late returns.

For a glossary of terms and definitions used in housing statistical publications and English Housing Survey reports, see the Housing statistics and English Housing Survey glossary (https://www.gov.uk/guidance/housing-statistics-and-england-housing-survey-glossary).

P2 form and guidance notes

(https://assets.publishing.service.gov.uk/media/68dba4d449e17d00a56ffbcb/P2-Guidance-Jul-Sep-2025.pdf)

Guidance notes on the completion of the P2 (quarterly) return (https://assets.publishing.service.gov.uk/media/68dba4d449e17d00a56ffbcb/P2-Guidance-Jul-Sep-2025.pdf)

PDF, 375 KB, 13 pages

AIR (other registered building control approvers) form and guidance notes

(https://assets.publishing.service.gov.uk/media/68dba841c487360cc70c9f0c/AIR-Guidance-Jul-Sep-2025.pdf)

Guidance notes on the completion of the AIR (quarterly) return (https://assets.publishing.service.gov.uk/media/68dba841c487360cc70c9f0c/AIR-Guidance-Jul-Sep-2025.pdf)

PDF, 372 KB, 14 pages