Invoking North Korea's threat and accusing the opposition of manipulating parliament to paralyze the administration, South Korean President Yoon Suk Yeol unexpectedly announced martial law in a late-night television address.

He concentrated on his political rivals rather than mentioning any particular Pyongyang threats.

• “As has always been the case, some people who are trading through websites or selling services online may need to be paying tax and registering for Self Assessment.”
  
  
  The new reporting requirements for digital platforms came into effect at the start of 2024. It is not a new tax and whether people are selling personal items on eBay, renting homes out on Airbnb or delivering takeaways through Just Eat – no tax rules have changed.
  
  
  Those who sold at least 30 items or earned roughly £1,700 (equivalent to €2,000), or provided a paid-for service, on a website or app in 2024 will be contacted by the digital platform in January to say their sales data and some personal information will be sent to HMRC due to new legal obligations.
  
  
  The sharing of sales data does not automatically mean the individual needs to complete a tax return. However, those who may need to register for Self Assessment and pay tax, include those who:
  
  
  • buy goods for resale or make goods with the intention of selling them for a profit
  • offer a service through a digital platform – such as being a delivery driver or letting out a holiday home through a website
  • AND generate a total income from trading or providing services online of more than £1,000 before deducting expenses in any tax year
  
  
  Anyone unsure whether to complete a Self Assessment tax return for the 2023 to 2024 tax year or not, can check on GOV.UK. If new to Self Assessment, they can register on GOV.UK. HMRC say they are working alongside online platforms to ensure sellers receive clear guidance on their tax responsibilities.