On August 28th of this year, the Ministerial Order HFP / 816/2017 was passed, which establishes that the information concerning to related-parties transactions and situations associated to countries and territories considered as tax havens, which were traditionally reported through Form 200 Corporate Tax, it must be informed separately through Form 232 of "Informative statement of related-parties transactions and situations associated to countries and territories qualified as tax havens”. (BOE 30-8-2017).

In 2017, HMRC have designed a new plan relative to fiscal policies with the aim to introduce several new tax rules and rates that could have an impact on UK companies and self-employed persons from 2017 onwards.