Month: October 2026

Producers of Carbon Border Adjustment Mechanism goods outside the UK that export to the UK market are required to establish systems for monitoring their greenhouse gas emissions and obtain independent verification of those emissions. These requirements apply to installations producing subject goods such as cement, steel, aluminium, and fertilisers destined for the UK market. Overseas producers must maintain detailed records and documentation of their emissions data to demonstrate compliance with CBAM obligations.

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

Importers bringing goods covered by the Carbon Border Adjustment Mechanism into the UK must maintain specific documentation and records. This guidance clarifies the recordkeeping requirements that apply to businesses importing CBAM goods, helping them understand their compliance obligations. The records must be kept to demonstrate proper reporting and calculation of carbon content associated with imported products.

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

Businesses importing goods covered by the Carbon Border Adjustment Mechanism must follow specific procedures when verifying emissions data to comply with CBAM requirements. This guidance clarifies the verification standards and documentation that importers and their representatives need to establish before goods enter the UK. The framework ensures accurate reporting of embedded emissions in relevant products subject to the mechanism.

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

Businesses must submit quarterly updates following specific procedures and timelines established by HMRC. These submissions contain information about customs and trade compliance status relevant to the reporting period. The guidance details the exact dates for submission, required documentation, and the format in which updates must be provided to remain compliant with regulatory obligations.

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

HMRC requires customs traders to submit quarterly updates based on their accounting period. These updates must be sent according to a specific schedule determined by when your accounting period falls within the calendar year.

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

HMRC has issued guidance detailing the financial penalties that digital platform operators may face if they do not comply with their required reporting obligations. The factsheet outlines the enforcement action available to HMRC when operators fail to meet these compliance requirements. This guidance applies to digital platforms that handle transactions and must submit information to the tax authorities as required by legislation.

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

The Welfare Food Regulations 2026 update the 1996 Nursery Milk Scheme framework to reflect current childcare legislation and terminology in England and Wales. The scheme, which provides eligible children under five with one-third of a pint of milk daily during approved childcare lasting two hours or more, now extends eligibility to childcare providers registered with Childminder Agencies. These providers can now claim reimbursement for milk supplied to eligible children in the same manner as Ofsted-registered providers in England and Welsh Ministers-registered providers in Wales. The regulations also update outdated references to childcare law stemming from the 2006 Childcare Act and related Welsh legislation.

Source: legislation.gov.uk – Read the original

The Education (Student Loans) (Repayment) Regulations 2009 have been amended to accommodate the new plan 5 Lifelong Learning Entitlement loan product. This correction slip implements technical changes required to align the repayment framework with the Lifelong Learning (Student Support) Amendment Regulations 2026. The modifications enable the plan 5 LLE loan to operate within the existing repayment structure established under the 2009 Regulations.

Source: legislation.gov.uk – Read the original

The Global Human Rights and International Humanitarian Law Sanctions (Overseas Territories) Order 2026 applies the UK’s sanctions regulations to British overseas territories, with the exception of Bermuda and Gibraltar which operate their own separate sanctions frameworks. The order extends the Global Human Rights and International Humanitarian Law Sanctions Regulations 2026 with necessary modifications to align with each territory’s governance arrangements. This ensures consistent sanctions implementation across the territories while respecting their existing legislative autonomy on sanctions matters.

Source: legislation.gov.uk – Read the original

The Port of Tyne Harbour Revision Order 2026 modernises and consolidates the statutory harbour powers governing operations at the Port of Tyne following an application by the Port of Tyne Authority. The order updates the legal framework that regulates harbour management and activities at the port. This revision ensures the port’s regulatory powers align with current operational requirements and best practice.

Source: legislation.gov.uk – Read the original