The non-payment of HMRC debt has been added as a trigger of Regulation 52.6, so Clubs who accumulate 30 days of late payments in a 12-month period will be unable to sign a player for a fee or any consideration for three full transfer windows. The amendment to the 30-Day Rule also provides for Clubs to self-report late payment of any debt covered by Regulation 52.6, plus a right of appeal for Clubs triggering the 30-Day Rule.
Not before time I think. The full changes are here: