The reports findings could strengthen an expected United States (US) push for removing UN sanctions on Syria.

The report, seen by Reuters on Thursday, is likely to be published this month. Hay'at Tahrir al-Sham is Al Qaeda's former branch in Syria but broke ties in 2016. The group, previously known as al-Nusra Front, led the rebellion that toppled President Bashar al-Assad in a lightning offensive in December, and HTS leader Ahmedal-Sharaa became Syria's interim president.

The report comes as diplomats expect the US to seek the removal of UN sanctions on HTS and Sharaa, who has said he wants to build an inclusive and democratic Syria.

"Many tactical-level individuals hold more extreme views than ... Sharaa and Interior Minister, Anas Khattab, who are generally regarded as more pragmatic than ideological," the UN report said. It covered the six months to June 22 and relied on contributions and assessments from UN member states.

Since May 2014, HTS has been subject to UN sanctions including a global assets freeze and arms embargo. A number of HTS members also face sanctions like a travel ban and asset freeze, including Sharaa, who has been listed since July 2013.

--Reuters--