HMRC has issued formal notices that carry statutory force under the Taxation (Cross-border Trade) Act 2018, which grants the agency authority to make binding determinations on cross-border trading matters. These notices establish mandatory requirements that apply to traders and businesses engaged in imports and exports across borders. The notices represent HMRC’s enforcement of regulations governing how cross-border transactions are assessed and taxed under UK law.
Source: HMRC (GOV.UK) – Read the original