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These regulations amend regulation 33(3)(a) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to redefine 鈥淗igh-Risk Third Countries鈥� (鈥淗RTCs鈥�) as those countries identified by the Financial Action Task Force ("FATF鈥�) in the lists the FATF publish from time to time, as 鈥淗igh-Risk Jurisdictions Subject to a Call for Action鈥� and 鈥淛urisdictions Under Increased Monitoring鈥�.

22 January 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published Agent Update issue 116 (17 January 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its guidance on National Insurance and social security contributions for workers moving between the UK and EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.

The government is consulting on proposals to reform the tax treatment of alternative refinancing arrangements.

16 January 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The CIOT has published Finance Bill 2023-24 briefings on Corporate Taxes, Evasion and Avoidance, and VAT excise.

The CIOT has responded to the consultation on the draft legislation on Income Tax (Digital Requirements)(Amendment) Regulations 2024

Subpostmasters who receive top-up payments under the Horizon Shortfall Scheme will not be subject to penalties or interest where those payments are not received 鈥榠n good time鈥� to file a tax return by the filing deadline.

8 January 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has published a Lifetime allowance newsletter in December 2023 to update stakeholders on the latest news for pension schemes.

The ATT report that HMRC has decided to continue to make the PPDCGT paper form available to download online.

HMRC has published Agent Update issue 115 (20 December 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Scottish Government published its 2024-25 Budget on 19 December 2023.

The Welsh Government published its draft Budget proposals for 2024-25 on 19 December 2023.

18 December 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

These regulations grant an exemption from income tax for certain non-residents attending the World Athletics Indoor Championships in Glasgow in March 2024.

These regulations clarify in law  that domestic politically exposed persons (PEPs should be subject to a lesser extent of enhanced customer due diligence by firms regulated under the money laundering regulations (MLRs) in the absence of other risk factors.

HMRC is contacting taxpayers it suspects may have undisclosed tax liabilities, following a further review of data released in the Pandora Papers.

HMRC has updated the private residence relief (PPR) helpsheet following the case of HMRC v Gerald and Sarah Lee.