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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.

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.

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 updated its guidance on the use of alternative dispute resolution.

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.

National Insurance Contributions (Reduction in Rates) Act 2023 received Royal Assent on 18 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

HMRC has updated its guidance on tax relief and exemption for woodlands.

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.

These regulations amend the Flexible Working Regulations, SI 2014/1398 to provide that the right to make a flexible working application applies from the first day of employment.

HMRC has launched a technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices. The consultation closes on 12 January 2024

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

These regulations update the list of high-risk third countries in respect of which the regulated sector needs to apply enhanced due diligence.

An HM Treasury report has outlined HMRC鈥檚 implementation of a parliamentary committee鈥檚 recommendations, including plans to issue new guidance on complex UK tax areas 'in Winter 2023'.

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