theodi/ndl-core-corpus huggingface dataset:
CLH Physio and Sports Therapy
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 CLH Physio and Sports Therapy 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 CLH Physio and Sports Therapy 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.
Agent Update: Issue 135
Source: gov.uk (2025-09-18)

Get guidance from HMRC if you're a tax agent or an adviser

Agent updates give guidance and news for tax agents and advisers.

If you would like to know when all future editions of the agent update are published, sign up to receive email reminders (https://subscriptions.hmrc.gov.uk/).

Older updates are on the National Archive website (https://webarchive.nationalarchives.gov.uk/ukgwa/20240103081638/https:/www.gov.uk/government/collections/agent-update).
UK outshines global competitors as Arbitration Act comes into effect
Source: gov.uk (2025-07-31)

Businesses will benefit from faster and cheaper dispute resolution as major reforms to arbitration law come into effect today.

- New law comes into force today to strengthen UK’s world-leading status in arbitration
- Businesses can now settle disputes faster and at less cost
- Part of Government’s Plan for Change to drive new business straight into £42.6 billion legal sector
The modernisation of the Arbitration Act is set to boost the UK economy by millions while creating new employment opportunities within the legal sector.

The new law will reinforce Britain’s position as the world’s number one destination for arbitration - building on London’s status as the globally preferred location for these services over competitors like Singapore, Hong Kong and Paris.

This will attract further investment to the UK’s £42.6 billion legal services economy and create highly-skilled jobs, supporting the sector’s existing 384,000 workforce.

Minister for Courts and Legal Services, Sarah Sackman KC MP, said:

Businesses around the world already look to the UK as the gold standard in arbitration, and this new law cements our place as the global jurisdiction of choice - competing globally and keeping British companies on top.

As part of our Plan for Change, we will continue to drive new business straight into the UK to boost jobs and support economic growth.

As the largest legal services market in Europe, international arbitration represents a major growth sector for the UK economy. England and Wales handle at least 5,000 domestic and international arbitrations annually, contributing £2.5 billion in fees alone.

From today, arbitrators have the power to dismiss weak cases quickly, preventing businesses from wasting time and money on disputes with no chance of success.

The reforms also require arbitrators to declare any potential conflicts of interest upfront, ensuring fairer outcomes for businesses.

Courts have gained new powers to better support the arbitration process, while simplified procedures will cut delays and costs for all parties involved.

The Arbitration Act received Royal Assent in February and has now been fully implemented.

Cristen Bauer, Director of External Affairs, Chartered Institute of Arbitrators

As the leading professional body globally for dispute resolvers, we are delighted to see the Arbitration Act 2025 come into force. We commend the Government’s commitment to modernise the Arbitration Act and to engage in a collaborative reform process with stakeholders from across the dispute resolution ecosystem.

Ciarb is proud to have contributed to this important reform and stands ready to support the global arbitration community in harnessing the full potential of this new framework. This milestone not only strengthens arbitration in England, Wales, and Northern Ireland, but also reinforces global efforts to uphold high standards of fairness, efficiency, and integrity across the profession.
Manual of Patent Practice
Source: gov.uk (2025-10-01)

The Manual of Patent Practice (MOPP) explains the Intellectual Property Office's practice under the Patents Act 1977.

It recites sections of the Patents Act 1977 and the Copyright Designs and Patents Act 1988 relating to patents.

The Manual also includes:
- commentary for each provision and related legislation
- official notices from the Patents and Design Journal
- a section on Supplementary Protection Certificates for Medicinal Products
- a section on Plant Protection Products
It is regularly updated to reflect changes in the Law and judicial decisions. Any paragraphs which have been updated in the preceding three months are highlighted by a grey box.

Note: Statements made in the Manual are not in themselves an authority for any action by the IPO and should not be used as a set of legal requirements.

If you notice any errors, please email the manual editor (mailto:xxx@xxx.xx).
D Taharally v Lincolnshire YMCA Ltd: 2601578/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in D Taharally v Lincolnshire YMCA Ltd: 2601578/2024 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/6909d8f888a98da87e292242/Donna_Taharally_v_Lincolnshire_YMCA_Ltd_2601578.2024_Judgment.pdf).
UK official holdings of international reserves: March 2025
Source: gov.uk (2025-04-03)

This release details movements in the international reserves of gold and assets held by the UK government.

This monthly release shows details of movements in the UK’s official holdings of international reserves, or assets. These consist of gold, foreign currency assets and International Monetary Fund assets.
Business perceptions survey data tables
Source: gov.uk (2025-10-23)

Data tables from the longitudinal survey of UK businesses' views on regulation.

The business perceptions survey is a longitudinal survey that has been carried out since 2007. It explores UK businesses’ views on regulation.

The survey runs every 2 years. The first survey report was published in 2008.
CH401270 - Charging penalties: charging penalties: introduction: offshore asset based penalties: contents
Source: gov.uk (2025-09-01)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.
YMCA Heart of England
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 YMCA Heart of England 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 YMCA Heart of England recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Discounts
We also pledge the following:

-Working with the armed forces to promote military leadership and development to YMCA residents -Working with military transition team to support veterans

2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Join the list of authorised distance plant sellers
Source: gov.uk (2025-11-10)

Add your business to the Animal and Plant Health Agency list of authorised distance plant sellers.

The Animal and Plant Health Agency (APHA) is creating a list of businesses that have been authorised to sell plants by distance contract. For example, online or by mail order. The list will say which businesses are approved to sell plants by distance contract.

Get authorised to issue plant passports

Your business must be authorised to issue plant passports before you can join APHA’s list of authorised distance plant sellers. Find out how to become authorised to issue plant passports (https://www.gov.uk/government/publications/plant-passports-application).

Find out more about plant passports and plant health controls (https://www.gov.uk/guidance/issuing-plant-passports-to-trade-plants-in-great-britain).

Before you start

You will need your APHA customer reference number. This is the number you received when you registered as a professional operator. It’s the same as the number on your plant passport labels.

You’ll also need your business:
- trade name
- address
- contact number
- email address
If approved, APHA will add the following information to the list:
- your business trade name
- the city where your business is located
- your APHA customer reference number
Join the list

Start now (https://submit.forms.service.gov.uk/form/4145/request-to-be-included-on-the-apha-register-of-authorised-distance-plant-sellers/14173)

List of authorised plant sellers

See the List of authorised distance plant sellers (https://assets.publishing.service.gov.uk/media/6911e6eee9348ac8fb54f47e/List_of_Authorised_Distance_Plant_Sellers.ods) (ODS, 20.9 KB).

If you have applied to join the list, allow 7 days for processing.
Product Safety Report: Tongbao Toys Ltd Teddy Bear Plush Toy (2410-0085)
Source: gov.uk (2025-01-14)

Product Safety Report for Tongbao Toys Ltd Teddy Bear Plush Toy presenting a high risk of choking.

Summary

Product: Tongbao Toys Ltd Teddy Bear Plush Toy

Hazard: The product presents a high risk of choking due to easy access to internal fibrous filling.

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

Product information

Hazard

The product presents a high risk of choking as upon inspection, it was found that the stitching of the toy can come loose and the size of the hole meant it was possible to access the filling inside. If a child were to be playing with the toy unaccompanied and put their hand into the hole, then they or other children may access and swallow filling, causing them to choke.

The product does not meet the requirements of The Toys (Safety) Regulations 2011.

Corrective action

The import has been rejected at the border and destroyed.

Additional information

PSD number: 2410-0085

Notified by: Local Authority Trading Standards
LS25 5FP, THE MALTINGS ORGANIC TREATMENT LIMITED: environmental permit issued - EPR/FP3090SZ/V011
Source: gov.uk (2025-01-08)

View the permit issued for The Maltings Organic Treatment Facility, South Milford 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: THE MALTINGS ORGANIC TREATMENT LIMITED

Installation name: The Maltings Organic Treatment Facility

Permit number: EPR/FP3090SZ/V011
S9 1DZ, ITM Power UK Limited: environmental permit issued - EPR/LP3024SD/A001
Source: gov.uk (2025-01-23)

View the permit issued for ITM Power, Sheffield 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:

Operator name: ITM Power UK Limited

Installation name: ITM Power

Permit number: EPR/LP3024SD/A001
Alford Technologies 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 Alford Technologies 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 Alford Technologies Ltd recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
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.
OFSI Video Guidance
Source: gov.uk (2025-06-03)

OFSI's new series, 'Financial Sanctions: The Basics', highlights 6 key areas in OFSI and financial sanctions more generally.

Introduction to OFSI and Financial Sanctions

Introduction to OFSI and Financial Sanctions (https://www.youtube.com/watch?v=dHQWccZzpYY)

The first video in OFSI’s ‘Financial Sanctions: The Basics’ series provides detail on the work carried out at OFSI and how financial sanctions work more generally.

OFSI Guidance

OFSI Guidance (https://www.youtube.com/watch?v=0d0qKol595Y)

The second video in OFSI’s ‘Financial Sanctions: The Basics’ series provides an insight into the range of guidance that OFSI produces to help individuals and companies comply with UK financial sanctions.

Consolidated List

Consolidated List (https://www.youtube.com/watch?v=ugvInnH7nl0&t=1s)

The third video in OFSI’s ‘Financial Sanctions: The Basics’ series gives an overview of the consolidated list (detailing which individuals are designated under UK sanctions) and how OFSI and FCDO come together when there are new designations, and what firms should do once an individual has been designated.

Reporting to OFSI

Reporting to OFSI (https://www.youtube.com/watch?v=XjJPbVMyIUw)

The fourth video in OFSI’s ‘Financial Sanctions: The Basics’ series covers what to do if you suspect a financial sanctions breach, and explains how to report to OFSI quickly and effectively.

General Licences

General Licences (https://www.youtube.com/watch?v=jRm0BdmMwSM)

The fifth video in OFSI’s ‘Financial Sanctions: The Basics’ series provides an introduction to general licences, with an overview of who might use one and how they work.

Specific Licences

Specific Licences (https://www.youtube.com/watch?v=JzCB0VElM_c)

The sixth video in OFSI’s ‘Financial Sanctions: The Basics’ series explains what a specific licence is and how to apply for one.
MGN 559 (M+F) Amendment 2 Electromagnetic fields regulations 2016
Source: gov.uk (2025-08-15)

Amendment 2 provides information on controlling risks in the workplace to the exposure of electromagnetic fields (EMFS).

This notice should be read with the Merchant Shipping and Fishing Vessels (Health and Safety at Work) (Electromagnetic Fields) Regulations 2016 and replaces MGN 559 (M+F) Amendment 1.

Notice to all shipowners, employers, masters, seafarers, skippers and crew of fishing vessels
Mrs M Whitaker v Glasgow City Council: 121368/2008
Source: gov.uk (2025-05-21)

Employment Tribunal decision.

Read the full decision in Mrs M Whitaker v Glasgow City Council: xx-xxxx-xxxx - Strike Out (https://assets.publishing.service.gov.uk/media/682c405a50dbd3ce8372ac38/Mrs_M_Whitaker_v_Glasgow_City_Council_-_xx-xxxx-xxxx_-_Judgment.pdf).
Build it in Britain: invitation to clean energy developers and investors
Source: gov.uk (2025-04-23)

Open letter to clean energy developers and investors inviting them to support the clean energy mission by 'building it in Britain'.

The Energy Secretary Ed Miliband, Business Secretary Jonathan Reynolds, the Minister for Investment Baroness Poppy Gustafsson, National Wealth Fund CEO John Flint and Great British Energy Chair Juergen Maier have written to clean energy developers and investors inviting them to invest here in Britain.

This follows the government announcing an initial £300 million of funding through Great British Energy to invest in domestic offshore wind supply chains, as well as a series of pro-growth measures including major reforms to speed up grid connections and overhaul planning rules.

The clarity, consistency and urgency of the UK’s Clean Energy Superpower Mission provides certainty and stability for global investors to ensure the UK takes advantage of the enormous opportunities created by the clean energy transition.
Teacher misconduct panel outcome: Ms Natalie Arcos-Diaz
Source: gov.uk (2025-01-13)

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: Ms Natalie Arcos-Diaz

Teacher reference number: xx-xxxx-xxxx

Teacher’s date of birth: 3 April 1985

Location teacher worked: Leicester, East Midlands

Date of professional conduct panel: 9 to 13 December 2024

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 Ms Natalie Arcos-Diaz, formerly employed in Leicester, East Midlands.

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 Stolz v University of Southampton: 1406182/2023 and 1400622/2024
Source: gov.uk (2025-11-06)

Employment Tribunal decision.

Read the full decision in Mr M Stolz v University of Southampton: 1406182/2023 and 1400622/2024 - Partial Dismissal (https://assets.publishing.service.gov.uk/media/6909f9b3c22e4ed8b0518448/Mr_M_Stolz_V_University_of_Southampton_-_1406182.2023___1400622.2024_-_Dismissal_Judgment__Part_.pdf).
Mrs K S Rogers v Aerospace Metrology & Electromechanical Calibration Ltd: 2501268/2024
Source: gov.uk (2025-04-22)

Employment Tribunal decision.

Read the full decision in Mrs K S Rogers v Aerospace Metrology & Electromechanical Calibration Ltd: 2501268/2024 - Judgment with Reasons (https://assets.publishing.service.gov.uk/media/6800f2ab90dd6a0497e287f4/Mrs_K_Seton_Rogers_v_Aerospace_Metrology___Electromechanical_Calibration_Limited_2501268-2024_Judgment.pdf).
Rabies quarantine: authorised premises and carriers
Source: gov.uk (2025-12-08)

List of rabies quarantine premises and transporters authorised by the Department for Environment, Food and Rural Affairs.

If you need to put your cat or dog into quarantine when it enters England, Scotland or Wales, you must use an:
- authorised quarantine premises
- authorised quarantine transporter (known as a ‘carrier’) to transport it to the quarantine premises
Read our guidance on putting your pet in rabies quarantine (https://www.gov.uk/guidance/put-your-pet-in-rabies-quarantine).
Success Profiles
Source: gov.uk (2025-01-29)

Success Profiles are the recruitment framework used within the Civil Service.

The Civil Service recruits using Success Profiles. This means for each role we advertise, we consider what you will need to demonstrate in order to be successful. This gives us the best possible chance of finding the right person for the job, drives up performance and improves diversity and inclusivity.

A Success Profile is made up of 5 elements:
- behaviours - the actions and activities that people do which result in effective performance in a job
- strengths - the things we do regularly, do well and that motivate us
- ability - the aptitude or potential to perform to the required standard
- experience - the knowledge or mastery of an activity or subject gained through involvement in or exposure to it
- technical - the demonstration of specific professional skills, knowledge or qualifications
Not all of the elements are relevant to every role, and will vary depending on the profession, level and type of role.

This page provides guidance about each of these elements. They provide information about what and how you can demonstrate specific requirements.

You should read the job description carefully to see what elements are required for the specific job you are applying for.
CH228500 - How to do a compliance check: information powers: excise information notice: getting agreement to the notice
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the 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 cannot issue an excise information notice without tribunal approval.

Applications to the tribunal can only be made with managerial agreement.

If you propose to issue an excise information notice you must get agreement from an independent manager at grade SO or above who has been trained to authorise the notice. Normally this person will be your line manager, but they may be your manager’s manager, or a Customer Compliance Manager (CCM).

There can be no self-authorisation. You cannot authorise any notice, for a case in which you have been involved. In the first instance you should discuss the case with your line manager before deciding which person can agree an application to the tribunal. See CH228600 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch228600) about the role of the manager in authorising excise information notices and other actions related to notices.

Once you have identified the person who can authorise the notice you must provide them with a written report using form IIP35 found in SEES, containing the following information:
- the facts and a brief summary of the case to date
- why you need to issue an excise information notice
- what action you have already taken to obtain the information
- what other means could be used to obtain the information and why you think they are inappropriate
- why you think the proposed course of action is appropriate. In particular you must address the Human Rights Act aspects, see CH21300 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch21300) and say why this action is proportionate to the level of duty at risk
If the notice is to be issued to:
- a bank, see CH232200 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch232200)
- an accountant for their working papers, see CH231400 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch231400)
- a sensitive case(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
your report should highlight this.

If you are later seeking to assess daily or tax-related penalties, because the recipient has failed to comply with the notice, see CH270200 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch270200) and CH270400 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch270400).
SourceCo Recruitment 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 SourceCo Recruitment 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 SourceCo Recruitment Limited recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- Flexible Leave For Spouses
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Discounts
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
UK Export Finance staff data and organogram
Source: gov.uk (2025-12-10)

Details of posts at UK Export Finance.

These datasets and organogram show posts and salary information for staff at UK Export Finance. They are shared here as part of the effort to make government operations and spending more transparent to the public.
Miss F Connolly v SG Transport Training & Logistics Ltd (In Compulsory Liquidation) and NFR Training Ltd: 6006632/2024
Source: gov.uk (2025-05-13)

Employment Tribunal decision.

Read the full decision in Miss F Connolly v SG Transport Training & Logistics Ltd (In Compulsory Liquidation) and NFR Training Ltd: 6006632/2024 - Strike Out (https://assets.publishing.service.gov.uk/media/6821e7cbd9c9bb76078f7f26/Miss_F_Connolly_v_1._S-G_Transport_Training___Logistics_Limited_-_In_Compulsory_Liquidation__2._NFR_Training_LTD_6006632_2024.pdf).
IPGN4300 - Risks: treatment of irregularities
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.

In all such cases it is necessary to establish that the preference document contains a false declaration of origin. It is rarely possible to do so without consulting the appropriate government authority in the exporting country. Officers must therefore refer any such proposals for offence action to the Tariff Preference UoE as well as Enforcement. Where there is evidence of guilty knowledge, reference to Enforcement should be the first step.

Guidance on Civil Penalties can be found in Customs Civil Penalties Guidance (CCPG) (https://www.gov.uk/hmrc-internal-manuals/customs-civil-penalties-guidance/ccpg) (replaces Customs Civil Penalties (CCP)).

Any other errors or irregularities found on preference entries must be dealt with in accordance with Import and National Clearance Hub Procedures (formally C2-3) at Salford.
Mr C Mistry v Mr R D Cafagna and All 4 One Catering Ltd: 2305974/2024
Source: gov.uk (2025-04-24)

Employment Tribunal decision.

Read the full decision in Mr C Mistry v Mr R D Cafagna and All 4 One Catering Ltd: 2305974/2024 - Rule 22 (https://assets.publishing.service.gov.uk/media/6808e5083bdfd1243078e785/Mr_C_Mistry_v__1__Mr_R_D_Cafagna__2__All_4_One_Catering_Ltd_2305974-2024_Full_Judgment.pdf).
Catherine West MP
Source: gov.uk (2025-09-07)

Catherine West was previously Parliamentary Under-Secretary of State at the Foreign, Commonwealth and Development Office between 9 July 2024 and 6 September 2025. Since 2015 she has been the Labour MP for Hornsey and Friern Barnet. Catherine studied modern languages and social work at the University of Sydney, before earning a Master’s degree in Chinese studies at the School of Oriental and African Studies in London. Before entering politics, Catherine was a social worker. She also worked with refugees in London during the Balkans crisis from 1998 to 2000.  Catherine was leader of Islington London Borough Council from 2010 to 2013. Catherine held shadow minister roles for Asia and the Pacific (2021 to 2024), Europe and the Americas (2020 to 2021), Sport (2020), and Foreign and Commonwealth Affairs (2015 to 2017). Catherine was previously a member of the International Trade Select Committee (2017 to 2018) and the Foreign Affairs Select Committee (2018 to 2019). In 2022, Catherine received the Patchwork Foundation’s MP of the Year award for her work with diverse communities underrepresented in public life. In 2012 she was awarded Local Government Leader of the Year Award by her peers. Follow Catherine on X/Twitter: @CatherineWest1 .

Catherine West was previously Parliamentary Under-Secretary of State at the Foreign, Commonwealth and Development Office between 9 July 2024 and 6 September 2025. Since 2015 she has been the Labour MP for Hornsey and Friern Barnet.

Catherine studied modern languages and social work at the University of Sydney, before earning a Master’s degree in Chinese studies at the School of Oriental and African Studies in London.

Before entering politics, Catherine was a social worker. She also worked with refugees in London during the Balkans crisis from 1998 to 2000.

Catherine was leader of Islington London Borough Council from 2010 to 2013.

Catherine held shadow minister roles for Asia and the Pacific (2021 to 2024), Europe and the Americas (2020 to 2021), Sport (2020), and Foreign and Commonwealth Affairs (2015 to 2017).

Catherine was previously a member of the International Trade Select Committee (2017 to 2018) and the Foreign Affairs Select Committee (2018 to 2019).

In 2022, Catherine received the Patchwork Foundation’s MP of the Year award for her work with diverse communities underrepresented in public life. In 2012 she was awarded Local Government Leader of the Year Award by her peers.

Follow Catherine on X/Twitter: @CatherineWest1 (https://x.com/CatherineWest1).
Defra framework documents
Source: gov.uk (2025-05-01)

Information about how the Department for Environment, Food and Rural Affairs (Defra) works with its agencies and public bodies.

These framework documents set out the relationship between the Department for Environment, Food and Rural Affairs (Defra) and its agencies and public bodies, including:
- respective roles
- responsibilities
- agreed operational framework
Lads Need Dads
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 Lads Need Dads 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 Lads Need Dads 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.
Post-16 education and skills white paper
Source: gov.uk (2025-11-21)

Post-16 education and skills reforms to develop a skilled workforce and break down barriers to opportunity.

This document outlines reforms to the post-16 education and skills system in England to:
- meet the needs of the economy
- close skills gaps
- support growth
It is aimed at partners involved in delivering the skills system, including:
- post-16 education and training providers
- local and strategic authorities
- employers
- individual learners
It also sets out reforms to higher education teaching and research.
Squared Apples
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 Squared Apples 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 Squared Apples recognises the value serving personnel, reservists, veterans and military families bring to our business. We will seek to uphold the principles of the Armed Forces Covenant, by pledging to the following:
- Armed Forces Friendly
- UK Service Veterans And Leavers
- UK Service Spouses And Partners
- UK Reservists
- UK Cadets
- Armed Forces Day
- Reserve Forces Day
- Armed Forces Charities
2.2 We will publicise these commitments through our literature and/or on our website, setting out how we will seek to honour them and inviting feedback from the Service community and our customers on how we are doing.
Quality report: Measuring tax gaps
Source: gov.uk (2025-06-19)

Quality report for statistics relating to measuring tax gaps.

Quality reports pull together key information showing how the various dimensions of quality have been considered.

Read the full Measuring tax gaps report (https://www.gov.uk/government/statistics/measuring-tax-gaps).

Previous quality reports are available on The National Archives website:
- 2024 (https://webarchive.nationalarchives.gov.uk/ukgwa/20250602203850/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)
- 2023 (https://webarchive.nationalarchives.gov.uk/ukgwa/20230817195846/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)
- 2022 (https://webarchive.nationalarchives.gov.uk/ukgwa/20230605222100/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)
- 2021 (https://webarchive.nationalarchives.gov.uk/ukgwa/20220614160503/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)
- 2020 (https://webarchive.nationalarchives.gov.uk/ukgwa/20200731043129/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)
- 2019 (https://webarchive.nationalarchives.gov.uk/20200701052315/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)
- 2018 (https://webarchive.nationalarchives.gov.uk/20200103132543/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)
- 2017 (https://webarchive.nationalarchives.gov.uk/ukgwa/20180309202452/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)
- 2016 (https://webarchive.nationalarchives.gov.uk/ukgwa/20170517125130/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)
- 2015 (https://webarchive.nationalarchives.gov.uk/ukgwa/20160512004931/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)
- 2014 (https://webarchive.nationalarchives.gov.uk/ukgwa/20150518160904/https://www.gov.uk/government/statistics/quality-report-measuring-tax-gaps)