Year: 2026

Herbal smoking products are now subject to Tobacco Products Duty, with the sole exception applying to products used exclusively for medical purposes. This means that commercially available herbal smoking products intended for recreational use will be liable to the same duty regime as traditional tobacco products. The change affects manufacturers, importers, and retailers of herbal smoking products who will need to ensure compliance with duty payment and reporting requirements.

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

UK importers of Carbon Border Adjustment Mechanism goods need to establish the emissions intensity of their products as part of their compliance obligations. This guidance explains the process for liable persons to obtain and document emissions intensity information required when importing CBAM-regulated goods into the UK. The emissions intensity calculation is essential for determining potential financial liabilities under the CBAM framework.

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

HMRC has released technical guidance to assist overseas installation operators, independent verifiers, and UK importers in monitoring, verifying and reporting emissions under the Carbon Border Adjustment Mechanism. The guidance sets out the procedural and technical requirements for liable persons involved in CBAM compliance. This resource aims to ensure consistent and accurate emissions data collection and reporting across international supply chains subject to the mechanism.

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

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 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

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

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 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