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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 on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor errors, and exempt certain payments from landlords to tenants from the scope of the CIS. This consultation closes on 9 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

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

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

HMRC’s latest Digest (1 December 2023) provides short updates on various topics, including Making Tax Digital for Income Tax for Self Assessment (MTD for ITSA), changes for goods moving from the island of Ireland to Great Britain, compliance guidelines for the reformed IR35 and umbrella companies, and an overview of the OECD Pillar 2 Reform of the International Tax Framework.

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

HMRC has published pension schemes newsletter 154.

Finance Bill 2024 was published on 29 November 2023.

HMRC is withdrawing postal application forms for three certificates of coverage from 1 December 2023. They have been replaced by digital versions. In addition, HMRC recently updated the process for customers who only live or work in the UK and need to prove they are subject to UK social security legislation.

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

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2023.

Tax announcements at Autumn Statement must be given legal effect through a Finance Bill, which is introduced by Ways and Means Resolutions, which must be approved by the House of Commons. These were published on 22 November 2023 but have not yet been passed.

The government has published the National Insurance Contributions (Reduction in Rates) Bill on 23 November 2023.

Autumn Statement 2023 provided a full package of tax measures, many of which had been pre-announced. New items included cuts to both employee and self-employed NICs and permanent ‘full expensing’ for companies.

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

The government has launched a third investment zone in England, and has confirmed that the investment zones and freeport tax site programmes in England are to be extended from five to ten years.

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

The Work and Pensions Committee has issued a call for evidence on statutory sick pay (SSP).