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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�.

HMRC has updated its VAT notice 700/56 with various sections on insolvency.

HMRC has published new guidance on the video games and audio-visual expenditure credits for Corporation Tax.

Details of updates to HMRC import, export and customs guidance for the period from 16 January 2024 to 22 January 2024.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

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

Zambia has become the 171st member 鈥� and 39th African member 鈥� of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

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.

HMRC has published responses to its consultation on proposals to reform the law in relation to transfer pricing, permanent establishment, and Diverted Profits Tax.

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

HMRC has published details of a new Online service for employees to claim tax relief for expenses. In addition the reporting and paying of income Tax and Class 1A National Insurance Contributions (NICs) on benefits in kind via payroll software is to be mandated from April 2026

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

Details of updates to HMRC import, export and customs guidance for the period from 9 January 2024 to 16 January 2024.

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

These regulations make changes to the scope of VAT relief on energy-saving materials (ESMs) by reinstating relief for the installation of ESMs in relevant charitable buildings and introducing new categories of ESMs (such as water-source heat pumps).

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.

The CIOT has responded to the HMRC鈥檚 technical consultation on the proposed amendments of the Construction Industry Scheme (CIS) regulations, which sets out exceptions to VAT compliance obligations to ensure that Gross Payment Status (GPS) is not refused or removed for minor errors, and exempt certain payments from landlords to tenants from the scope of the CIS.