Day: 9 September 2026

A correction slip has been issued for the regulations governing the transition from the Local Government Pension Scheme 2009 to the new Local Government Pension Scheme 2015 in Scotland, effective from 1st April 2015. The regulations include transitional and savings provisions designed to protect pension benefits that members accrued under the previous 2009 scheme before the changeover date. This correction addresses technical amendments to the original Local Government Pension Scheme (Scotland) Regulations 2014.

Source: legislation.gov.uk – Read the original

New regulations have been established to operationalise the carbon border adjustment mechanism, a tax introduced through the Finance Act 2026 that applies to certain imported goods. The regulations set out the framework for emissions measurement and verification procedures required under the CBAM regime. Businesses importing carbon-intensive products will need to comply with the emissions reporting and verification requirements outlined in these provisions.

Source: legislation.gov.uk – Read the original

The Access to the Countryside (Coastal Margin) (Isle of Wight) (No. 3) Order 2026 sets the formal end date for the access preparation period on coastal margin land along a long-distance route on the Isle of Wight, following Secretary of State approval of proposals detailed in coastal access reports. The Order brings to completion the preparation phase for this section of coastal walking access. Approval notices and further details are published on gov.uk and available from the Department for Environment, Food and Rural Affairs.

Source: legislation.gov.uk – Read the original

The UK government has set 1st January 2027 as the commencement date for sections 101 and 102 of the Finance Act 2009 relating to the carbon border adjustment mechanism. These sections establish interest provisions applicable to the CBAM framework. The appointment order formalises the enforcement date for these specific interest calculation and charging rules within the carbon border adjustment system.

Source: legislation.gov.uk – Read the original

A second customs site at Freeport East has been formally designated as a free zone under UK customs legislation. Free zones allow businesses to store and process goods without paying import duties until they enter the wider UK market, reducing cash flow costs. This designation enables the freeport to expand its customs facilities and accommodate additional commercial operations seeking preferential tariff treatment. The order activates the new customs site designation from 2026 onwards.

Source: legislation.gov.uk – Read the original

HMRC has published its September 2026 newsletter for Community and Amateur Sports Clubs (CASCs) and charities, providing regulatory updates and guidance relevant to these organisations. The newsletter covers tax compliance, administrative requirements, and other compliance matters affecting registered sports clubs and charitable bodies. CASCs and charities should review this publication to stay informed of current HMRC expectations and any procedural changes.

Source: HMRC (GOV.UK) – Read the original

The UK government has published a policy summary detailing its approach to implementing a carbon border adjustment mechanism, which aims to address carbon leakage risks and maintain fair competition in carbon-intensive sectors. The mechanism will apply to imports of certain goods to ensure that overseas producers face equivalent carbon costs to UK manufacturers. This policy affects importers of covered products and traders operating across UK-EU borders, requiring compliance with new carbon pricing requirements on specified commodities.

Source: HMRC (GOV.UK) – Read the original

HMRC has introduced an upgraded Self Assessment registration service, with customers who have taxable income for the 2025-26 tax year now being encouraged to register. The enhanced service aims to streamline the registration process for those with income requiring declaration. Logistics and customs professionals with business income outside their primary trading activities should note this development for their own tax compliance requirements.

Source: HMRC (GOV.UK) – Read the original

The UK government has introduced a new Carbon Border Adjustment Mechanism (CBAM) tax that will apply to imported goods. This mechanism is designed to adjust tariffs based on the carbon content of products crossing UK borders. The policy affects importers of carbon-intensive goods and represents a shift in how the UK will levy duties on incoming trade to account for carbon emissions. Further details on implementation timelines and affected product categories are contained within the policy documentation.

Source: HMRC (GOV.UK) – Read the original

HMRC has published guidance on anti-avoidance information notices (AAINs), which are formal requests for information used to investigate potential tax avoidance schemes. The document outlines how AAINs function as a compliance tool, explains the different categories and terminology businesses may encounter, and clarifies the obligations for recipients. This guidance is intended to help traders and their advisors understand the information-gathering process when HMRC suspects involvement in tax avoidance arrangements.

Source: HMRC (GOV.UK) – Read the original