theodi/ndl-core-corpus huggingface dataset:
SACM12150 - Overpayment relief: Form of claims
Source: gov.uk (2025-11-18)


The person applying for overpayment relief must make a claim to HMRC for repayment or discharge of the amount of tax which they believe they should not have paid, or should not be due. Any existing self-assessment should be left unchanged.

A person cannot make an overpayment relief claim by including it in an individual, trust, partnership or company tax return. Claims should not be accepted if they are made on an SA return form (SA100) or equivalent, such as the Trust and Estate Tax Return SA900.

Overpayment relief claims must be made by the person who is due the relief except for overpayment relief claims arising from mistakes in partnership returns - see SACM12045 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm12045).

Overpayment relief claims must be made in writing and
- must clearly state that the person is making a claim for overpayment relief
- identify the tax year or accounting period for which the overpayment or excessive assessment has been made
- state the grounds on which the person considers that the overpayment or excessive assessment has occurred
- state whether the person has previously made an appeal in connection with the payment or the assessment
- if the claim is for repayment of tax, you must have documentary proof of the tax deducted or suffered in some other way as you may be required to provide this at a later date - see SACM3015 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm3015)
- include a signed declaration by the customer, not a tax agent, saying that the details given are correct and complete to the best of your information and belief. Where the person claiming overpayment relief is a company, the declaration must be signed by an officer of that company, not the company's tax agent.
- state the amount that the person believes they have overpaid.
Overpayment relief claims for income tax and capital gains tax should be sent to

PAYE Self-Assessment HM Revenue and Customs BX9 1AS

Overpayment relief claims for corporation tax should be sent to

Corporation Tax ServicesHM Revenue and CustomsBX9 1AX

Para 1(4) Schedule 1AB TMA 1970

Para 51(4) Schedule 18 FA 1998 as amended

Para 31 Schedule 1 FA 2010
Grenfell Tower: community update November 2025
Source: gov.uk (2025-11-26)

An update on work to carefully take down Grenfell Tower, including dust, noise and vibration monitoring reports.

The government recognises that Grenfell Tower has a deep personal significance to those most affected by the tragedy and that all work at the Grenfell Tower site is sensitive. We are continuing to share information about the Tower, and listen to bereaved families, survivors and residents in the immediate community.

In this community update we provide information about how the government and its contractors are starting to take down Grenfell Tower with respect and care. This update is translated into 12 additional languages.

We are also publishing information about our monitoring of noise, dust and vibration levels.
- Noise monitoring report: 29 September to 2 November 2025 (https://assets.publishing.service.gov.uk/media/69244943ba812a67cb6a565e/Noise_monitoring_report___29_September_to_2_November_2025.pdf)
- Dust monitoring report: 29 September to 2 November 2025 (https://assets.publishing.service.gov.uk/media/6924498690a8c154e902623a/Dust_monitoring_report___29_September_to_2_November_2025.pdf)
- Vibration monitoring report: 29 September to 2 November 2025 (https://assets.publishing.service.gov.uk/media/692449bff2b88d41c7ba7e97/Vibration_monitoring_report__29_September_to_2_November_2025.pdf)
If you would like a translation of these documents please email xxx@xxx.xx (mailto:xxx@xxx.xx).
Chesil and the Fleet SAC, Ramsar, SPA: nutrient neutrality calculator
Source: gov.uk (2025-05-27)

Calculate nutrient budgets for developments in the catchment of Chesil and the Fleet SAC, Ramsar, SPA.

Use this calculator to work out the nutrient budget for proposed developments in the catchment of Chesil and the Fleet SAC, Ramsar, SPA.

The calculator includes all the waste water treatment work upgrades required under the new Water Industry Act 1991 duty, as announced in May 2024.

It also reflects improvements that will be made to wastewater treatment works between 2025 and 2030 under the Water Industry National Environment Programme (WINEP) as published in January 2025.

Instructions are given in the calculator, but you should also read the guidance document.

Find the guidance and all 27 calculators in the nutrient neutrality resources collection (https://www.gov.uk/government/collections/tools-and-resources-for-calculating-nutrient-neutrality).
Global Support Organisation overseas guides: Torrejón
Source: gov.uk (2025-09-25)

A Global Support Organisation location guide.

This Global Support Organisation location guide gives information on:
- accommodation
- education
- finances and banking
- healthcare
- pets
- shopping and activities
- useful contacts
- vehicle registration and travel
- welcome guides
- national support element
- arrivals
Housing guarantee scheme rules: Affordable Homes Guarantee Scheme 2020
Source: gov.uk (2025-12-04)

Scheme rules for the Affordable Homes Guarantee Scheme 2020.

This document sets out the scheme rules for the expanded £6 billion Affordable Homes Guarantee Scheme 2020.

The scheme will make loans available to Registered Providers to support the delivery of new-build affordable homes. The expanded scheme also covers retrofit, decency, and building safety upgrades in existing homes. The scheme will provide cost-effective and long-term finance to maximise the number of new affordable homes Registered Providers are able to deliver.
Security CPD Global 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 Security CPD Global Ltd will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

2.1 Security CPD Global Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- 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.
UK attends Kimberley Process Intersessional hosted by the United Arab Emirates
Source: gov.uk (2025-05-21)

The United Kingdom reaffirms commitment to the Kimberley Process and support for its tripartite framework following the 2025 Kimberley Process Intersessional.

The United Kingdom thanks the United Arab Emirates (UAE) for hosting the Kimberley Process Intersessional from 12 to 16 May.

A strength of the Kimberley Process is its tripartite nature, which brings together leading expert voices from governments, local communities and industry.

We reaffirm our commitment to listening to and championing the voice of the Civil Society Coalition in the Kimberley Process and look forward to their contributions to the ongoing review and reform cycle.

We are proud to be a founding member of the Kimberley Process and continue to support the Initiative’s efforts to address the evolving nature of conflicts.

We look forward in particular to continuing collaboration with all Kimberley Process Participants and Observers on broadening the definition of “conflict diamonds”. This will ensure that the Kimberley Process remains relevant to emerging challenges.

The Kimberley Process was designed to ensure that diamonds are not used to finance armed conflict. We regret that to date, the Process has not addressed the implications of Russia’s use of rough diamond revenue to fund their illegal war in Ukraine and will continue to press for this to be on its agenda.
F5 Networks
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 F5 Networks 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 F5 Networks 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:

We also pledge the following:

10 days paid leave recognise military qualifications seek military speakers for events

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.
Special adviser data releases: numbers and costs
Source: gov.uk (2025-07-17)

This series brings together all documents relating to special adviser data releases: numbers and costs.

The following data sets of special adviser numbers and paybands have been released. These list
- the names of the special advisers in post at various times
- each special adviser’s pay band
- actual salary where this is £75,000 or higher
- details of the special advisers’ pay ranges
- the total pay bill cost of special advisers in the period
RFI 7259 amendments made to the Agriculture Act 2020
Source: gov.uk (2025-04-01)

Request for information about amendments made to the Agriculture Act 2020.

Request made under the Environmental Information Regulations 2004 (EIR) about amendments made to the Agriculture Act 2020, specifically the additions in Chapter 1: ‘New financial assistance powers’ in relation to slaughterhouses.
Measuring Social Value Paper 6: Measuring Wellbeing Impacts of Temporary Accommodation and Social Housing
Source: gov.uk (2025-07-13)

The sixth paper in a series of Homes England research reports on measuring social value.

As part of Homes England’s mission to drive regeneration and housing delivery, the Agency has been undertaking a comprehensive programme of research aimed at strengthening the approach to economic appraisal and the measurement of social value. This has been carried out in close collaboration with the Ministry of Housing, Communities and Local Government (MHCLG), with the research aligned to the department’s appraisal guide (https://www.gov.uk/government/publications/dluhc-appraisal-guide) and the HM Treasury Green Book (https://www.gov.uk/government/publications/the-green-book-appraisal-and-evaluation-in-central-government).

The 6th paper to be published as part of this research programme focuses on the measurement of the wellbeing impacts associated with people moving from temporary accommodation to social housing.

By applying the HM Treasury Wellbeing Guidance for Appraisal, appraisers can consider new monetised estimates of wellbeing improvements to present a broader view of the benefits being delivered by social housing schemes.
Designs hearing decision: O/372/20
Source: gov.uk (2025-10-27)

Outcome of request to invalidate, hearing held on 30 July 2020

Decision on 0/372/20 (https://assets.publishing.service.gov.uk/media/5f27c2f9d3bf7f1b1dfa2f7b/o37220.pdf)

Every effort is made to ensure design hearing decisions have been accurately recorded, but some errors may have been introduced during conversion for the web.

Copies of any documents annexed to a decision are available from:

Tribunal SectionIntellectual Property OfficeConcept HouseCardiff RoadNewportSouth WalesNP10 8QQ
Republic of Belarus sanctions: guidance
Source: gov.uk (2025-03-07)

Guidance on the Republic of Belarus (Sanctions) (EU Exit) Regulations 2019

The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019 (https://www.legislation.gov.uk/uksi/2019/600/introduction/made) came fully into force on 31 December 2020.

This guidance assists people in implementing and complying with the regulations. It covers the prohibitions and requirements imposed, and provides guidance on best practice for:
- complying with the prohibitions and requirements
- enforcing them
- circumstances where they do not apply
This guidance should be read alongside more detailed sanctions guidance published by departments including the Department for Business and Trade (DBT), Department for Transport, Home Office and HM Treasury, through the Office of Financial Sanctions Implementation (OFSI).
Costgard 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 Costgard 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 Costgard 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
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.
UK House Price Index for February 2025
Source: gov.uk (2025-04-15)

Monthly report showing the data for the average house prices for England, Northern Ireland, Scotland and Wales, including in CSV format.

These reports contain the:
- headline statistics
- price changes
- sales volumes
- property status
- buyer status
- funding status
- repossession volumes
For Northern Ireland UK HPI reports, see Northern Ireland House Price Index: January to March 2024 (https://www.finance-ni.gov.uk/articles/northern-ireland-house-price-index).
SGSELSG3030 - Control of Licensable Goods: General
Source: gov.uk (2025-11-24)


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

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know. Please check the other guidance available on GOV.UK from HMRC.

Anti-smuggling Controls

Our aim is to enforce the export licensing controls with the minimum of disruption to legitimate trade and apply any controls selectively according to assessed risks through the use of intelligence based anti-smuggling checks on passengers and freight (including postal exports) at the frontier.

Exports to countries outside Great Britain, regulatory controls for verification of export declarations and licences may also be applied.

Top of page (#Top)

Irregularities

Where you suspect that an attempt is being made to export controlled goods without a licence, refer to the guidance in SGSAROA.
E Solek v  Lucinda Ellery Ltd: 2216714/2024
Source: gov.uk (2025-09-26)

Employment Tribunal decision.

Read the full decision in E Solek v Lucinda Ellery Ltd: 2216714/2024 - Judgment (https://assets.publishing.service.gov.uk/media/68d542a430734bac9ba0fce0/Emilia_Solek_v_Lucinda_Ellery_Limited_-_2216714-2024.pdf).
TSEM3165 - Trust income: resident trustees with trust income from abroad: beneficiary is resident but not domiciled
Source: gov.uk (2025-04-07)


These instructions apply only if the beneficiary has an absolute interest in trust income ( (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem6204)TSEM6204 (https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-manual/tsem6204)). This includes a life tenant and an annuitant.

As a result of the abolition of the remittance basis, the income tax position of trustees and beneficiaries as set out in this guidance will change from 6 April 2025.

Position to 5 April 2025

UK resident trustees’ income tax liability is based on the beneficiary’s domicile. The beneficiary must make a claim for any year that the remittance basis is to apply.

If in any year before 2025-2026 the beneficiary claims the remittance basis the trustees’ liability on the share of income from abroad payable to the beneficiary is limited to the amount remitted to the United Kingdom. Trustees exclude from the Trust and Estate Tax Return any such overseas income that is not remitted to the UK.

If in any year before 2025-2026 the beneficiary does not claim the remittance basis the trustees are assessable on the amount arising.

Position from 6 April 2025

UK resident trustees are liable to income tax on their worldwide income, including any foreign income and should return this in their Trust and Estate Tax Return (irrespective of whether a beneficiary makes a claim under the 4-year FIG regime or uses the temporary repatriation facility (TRF)).

It is possible that a beneficiary may be able to access the 4-year FIG regime [RM40000] if they have become resident in the UK for the first time, or if they have returned to the UK after a period of 10 consecutive tax years of non-UK residence. This only applies to income and gains arising after 6 April 2025.

A beneficiary who is a former remittance basis user with unremitted foreign income and gains may be able to use the TRF see RDRM71000 (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm71000).

Tax Case

Williams v Singer & others 7 TC 387
National Citizen Service Trust Annual Business Plan 2025 to 2026
Source: gov.uk (2025-06-05)

The National Citizen Service (NCS) Trust is a youth programme that runs across England, focused on 16 to 17-year-olds poised on the cusp of adulthood.

On 12 November 2024, Secretary of State for Culture, Media and Sport Lisa Nandy MP announced in the House of Commons the intention to wind down the National Citizen Service (NCS) programme from March 2025, and close the NCS Trust when parliamentary time allows.

On behalf of the government, the NCS Trust delivered a youth programme that offered a range of experiences across England, focused on those on the cusp of adulthood. It aimed to ensure that young people had both the maturity and open mindedness to reflect on their lives and the world around them whilst being open to change, new ideas and people. Offering an important intervention at this critical time in their lives, NCS helped young people to grow their strengths and realise their potential to become exactly who they want to be — through boosting their confidence, getting involved in social action, making new friends from different backgrounds, and learning new skills to become world and work ready and young national citizens.

The Trust is incorporated by Royal Charter pursuant to the National Citizen Service Act (2017) and is governed by a diverse board of trustees. The NCS programme was almost entirely funded by the government, through the Department for Culture, Media and Sport (DCMS), and the responsibility for commissioning and overseeing the delivery of the NCS programme belonged to the Trust. The Trust was the only dedicated public body for youth and works closely with the government to shape their ambitions for young people.

It is a legal obligation of the Trust to publish an annual business plan in line with a series of regulations, setting out the NCS Trust’s strategic priorities and main activities for the year.

National Citizen Service programme delivery concluded in March 2025.

We are now working in partnership with the NCS Trust to close all operations as soon as possible.
School census 2024 to 2025: technical information
Source: gov.uk (2025-01-27)

Technical specification and validation rules for submitting 2024 to 2025 school census data.

This is technical information about submitting data for the school census for 2024 to 2025.

It is for those who:
- supply software for school management information systems (MIS)
- use school MIS software
The specification shows:
- changes to the previous year’s census collection
- data schools should supply at school level and pupil level
- how to structure the data in XML
- how to check the data against the validation rules
You should also read the common basic data set (https://www.gov.uk/government/publications/common-basic-data-set-cbds-database). This defines common data items that schools use in MIS software and we use in our data collections.

More guidance on submitting school census data (https://www.gov.uk/guidance/complete-the-school-census/submit-your-data) is available.

We engage with software suppliers through the software suppliers forum. Software suppliers can join the forum by emailing xxx@xxx.xx (mailto:xxx@xxx.xx).
Bird flu: licence to move eggs (and egg waste) to a protection or surveillance zone for disposal at an approved animal by-product plant (EXD653(HPAI)(EW))
Source: gov.uk (2025-03-06)

General licence to move eggs (and egg waste) from premises outside a protection or surveillance zone to an approved animal by-product plant in a protection or surveillance zone in England or Wales for disposal.

Use this licence to move eggs (and egg waste) from premises outside a protection zone or surveillance zone to an approved animal by-product plant in a protection zone or surveillance zone in England or Wales for disposal.

This licence can only be used in England or Wales.
AFH Wealth Management
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 AFH Wealth Management 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 AFH Wealth Management 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
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.
Teacher misconduct panel outcome: Mr David Blight
Source: gov.uk (2025-05-08)

Professional conduct panel outcome, including decision and reasons.

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

Teacher’s name: Mr David Blight

Teacher reference number: 97/03286

Teacher’s date of birth: 12 March 1966

Location teacher worked: Prudhoe, North East England

Date of professional conduct panel: 11 to 14 February 2025

Outcome type: Prohibition order

Notice is hereby given that, in accordance with The Teachers’ Disciplinary (England) Regulations 2012, a professional conduct panel was convened to consider the case of Mr David Blight formerly employed in Prudhoe, North East England.

Teacher misconduct

Ground Floor, South Cheylesmore House 5 Quinton RoadCoventryCV1 2WT

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

Telephone xx-xxxx-xxxx

Information about regulating the teaching profession and the process for dealing with serious teacher misconduct.
Mr M Rakib v Secretary of State for Justice: 6002788/2023
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr M Rakib v Secretary of State for Justice: 6002788/2023 - Dismissal (https://assets.publishing.service.gov.uk/media/690b1ae014b040dfe82922d9/Mr_M_Rakib_-vs-_Secretary_of_State_for_Justice_-_6002788.2023_-_Judgement.pdf).
Childminders: tell Ofsted about adults leaving the premises
Source: gov.uk (2025-09-19)

You must tell Ofsted when anyone aged 16 or over stops living or working with you where you look after children.

This guide only applies to childminders and childminders without domestic premises. If you run a nursery or other daycare, you must read the separate guidance on reporting changes to a daycare (https://www.gov.uk/guidance/report-changes-to-registered-people-in-your-nursery-or-other-daycare-ey3).

As a childminder, you have to tell us if certain people stop living or working with you.

Ofsted can take action against you if you do not tell us about these people within 14 days.

The first of the 14 days is the day the person living or working there, leaves the home or stops working there.

You must also tell us if new adults begin living or working where you look after children (https://www.gov.uk/guidance/childminders-report-new-adults-in-the-home) using the dedicated service for that. This includes when adults you have already told us about start a new role. For example, when a household member becomes an assistant.

Adults leaving the premises

You must tell us if any of the following people, who are aged 16 or over, move out of the home or stop working with you:
- household members who live in the home
- people who work regularly during childcare hours, such as a cleaner
- childminders or assistants
This includes where someone leaves one of their roles but keeps another, such as:
- a household member stopping working as an assistant, but still living in the home where you look after children
- an assistant living in the home who moves to different accommodation but continues to work as an assistant
Household members and visitors

You do not need to tell us that someone is leaving if they only live in the home for some of the time. For example, if they’re away studying but come back during the holidays. They will count as still living in the home where childcare takes place rather than as a visitor.

Tell Ofsted about changes

To tell us about changes, email xxx@xxx.xx (mailto:xxx@xxx.xx) using the email address associated with your Ofsted registration (this is the address that you receive emails from us on).

In your email, include the following:
- the words ‘adults leaving childminding premises’ in the subject line
- your unique reference number (URN)
- the adult’s name and date of birth
- the date the adult left the home or stopped working in a role
What happens next

You will receive an email confirmation that we have received your request to amend your registration.

We will contact you if we need any additional information.
IEIM405118 - Penalties for Failure to Provide a Valid Self-Certification
Source: gov.uk (2025-11-06)


Penalties for Failure to Provide a Valid Self-Certification

Where an Individual Account Holder, Entity Account Holder or Controlling Person (a self-certification provider) is requested to provide a self-certification by a Reporting Financial Institution, then the self-certification provider must provide a valid self-certification in accordance with the CRS and/or FATCA Agreement respectively.

If the self-certification provider fails to provide a valid self-certification, they are liable to a penalty of up to £300 if the failure is deliberate or due to a failure to take reasonable care.
ADCD02350 - Control: payment of ADD/CVD
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.

Definitive ADD/CVD is payable in full at the time of entrace to free circulation.

If a new measure is applied to CHIEF after the effective date of imposition (e.g. Bank Holiday), you must ensure that action is taken to secure or recover duties on all entries presented from the effective date.

Payment of provisional duty is not required outright at the time of importation, but any potential duty must be secured either by cash deposit, bankers guarantee or the trader’s deferment account.

If you have any doubt as to whether ADD/CVD is chargeable (for example the origin of the goods is uncertain), then you should release the goods against suitable security. You may contact CS&TD for further advice if required.

Warehousing

ADD/CVD is not payable until such time as the goods concerned are released into free circulation. Goods are liable to the rate in force at the time of their removal. Please refer to SPE and/or Notice 232 Customs warehousing.

IP

Importers may claim relief from ADD/CVD under IP arrangements in the same way as relief from other customs duties. IP is available for goods which are imported from outside the EU, processed and re-exported outside the EU. For information on IP, please refer to SPE and Notice 221 Inward processing.

OPR

Where goods entered to OPR are liable to ADD/CVD, the duty is chargeable on the compensating product(s) but is not to be included in the amount to be deducted in respect of the exported goods. Please refer to SPE and Notice 235 Outward processing relief.

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End Use relief

Some goods entered to End Use relief are liable to ADD/CVD, however some goods e.g. bike parts maybe exempt from ADD if End-Use authorised. Please see SPE and Notice 770 Imported goods: end-use relief.

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CH218500 - How to do a compliance check: records: reviewing records: recording what you have seen
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.

You must record what business and private records you see during the course of a compliance check, with details of the tests you applied to them and what you discovered.

For tax specific guidance on what notes you must keep, see:
- EM2908 (https://www.gov.uk/hmrc-internal-manuals/enquiry-manual/em2908) for IT, CGT and CT
- COG905045 (https://www.gov.uk/hmrc-internal-manuals/compliance-operational-guidance/cog905045) for Employer Compliance.
UniMed Global 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 UniMed Global Ltd. will endeavour in our business dealings to uphold the key principles of the Armed Forces Covenant, which are:
- no member of the Armed Forces Community should face disadvantage in the provision of public and commercial services compared to any other citizen;
- and in some circumstances that special treatment may be appropriate especially for the injured or bereaved.
Section 2: Demonstrating our commitment

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

Work Experience

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.
Company insolvencies, July 2025
Source: gov.uk (2025-08-18)

Monthly tables and commentary on the numbers, rates and sectors of companies that have entered formal insolvency procedures in England and Wales, Scotland and Northern Ireland.

The number of registered company insolvencies in England and Wales was 2,081 in July 2025, similar to both June 2025 (2,053) and the same month in the previous year (2,078 in July 2024). Monthly company insolvency numbers in the first seven months of 2025 were higher than the second half of 2024, but remained slightly lower than the 30-year annual high seen in 2023.

Company insolvencies in July 2025 consisted of 339 compulsory liquidations, 1,583 creditors’ voluntary liquidations (CVLs), 147 administrations and 12 company voluntary arrangements (CVAs). There were no receivership appointments. The number of compulsory liquidations was slightly higher than in June 2025 and remained higher than both July 2024 and the 2024 monthly average. The number of CVLs in July 2025 was similar to both June 2025 and the average numbers seen over the last 18 months. Administrations were higher than in June 2025, while CVAs were lower.

One in 190 companies on the Companies House effective register (at a rate of 52.5 per 10,000 companies) entered insolvency between 1 August 2024 and 31 July 2025. This was a decrease from the 56.6 per 10,000 companies that entered insolvency in the 12 months ending 31 July 2024. Insolvency rates are calculated on a 12-month rolling basis as a proportion of the total number of companies on the effective register. The 12-month rolling rates show longer term trends and reduce the volatility associated with estimates based on single months.

While the insolvency rate has increased since the lows seen in 2020 and 2021, it remains much lower than the peak of 113.1 per 10,000 companies seen during the 2008-09 recession. This is because the number of companies on the effective register has more than doubled over this period.
Ms C Marlow v Rectory CE Primary School: 2418770/2020 and 2419848/2020
Source: gov.uk (2025-07-21)

Employment Tribunal decision.

Read the full decision in Ms C Marlow v Rectory CE Primary School: 2418770/2020 and 2419848/2020 - Strike Out (https://assets.publishing.service.gov.uk/media/6877ae3a760bf6cedaf5bd34/Ms_C_Marlow_v_Rectory_CE_Primary_School_-_2418770_20___2419848_20_-_judgment.pdf).
Family Resources Survey Report, Northern Ireland 2023 to 2024
Source: gov.uk (2025-05-29)

This report provides an annual summary of the key findings from the Northern Ireland Family Resources Survey.

The Family Resources Survey collects detailed information on the incomes and circumstances of private households from April to March each year. The reports include information on income (and sources of income), housing tenure, caring needs and responsibilities, disability, pension participation, occupation, employment, savings and investments.
CB4 6DQ, East Waste Limited: environmental issued - EPR/BV4584IU/V011
Source: gov.uk (2025-07-04)

View the permit issued for Milton Landfill, Cambridge under the Industrial Emissions Directive.

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

This decision includes the permit and decision document for:
- Operator name: East Waste Limited
- Installation name: Milton Landfill
- Permit number: EPR/BV4584IU/V011
Bromford Housing 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 Bromford Housing 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 Bromford Housing 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
- 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.