Developments of interest are outlined.

• Document RDR3 which gives detailed guidance on the statutory residence test has been updated
• The benchmark scale rate expenses payments for accommodation and subsistence payments to employees has been updated
• Compliance checks: tax avoidance schemes - follower notices - CC/FS25a has been updated
• The guidance to help recognise genuine HMRC contact, phishing emails and phishing text messages has been updated
• Use the online service or email to apply for a certificate of residence in the UK. There is no need to contact HMRC as a result of the EU Referendum as there have been no changes to the requirement for a certificate of residence
• An updated list of upcoming tax tribunal appeal hearings, including details of previous cases has been published
• Details of some changes to corporation tax forms have been announced
• The All Party Parliamentary Group on Responsible Tax has launched an “Inquiry into public confidence in HMRC’s capability to collect tax fairly and effectively”. This consultation is the second work stream of this group. The consultation closes on 23 December 2016.
• HM Treasury have added several new countries to the list of countries that have committed to the initiative to automatically exchange information on beneficial ownership
• Details of inheritance tax interest rates from October 1988 are available