HMRC provides guidance on the requirements for obtaining a legally binding decision on commodity codes, which traders must use when importing or exporting goods. This process allows businesses to receive official confirmation of the correct commodity classification for their products before conducting trade. The information covers the steps and documentation needed to apply for such a decision to ensure compliance with customs regulations.
Source: HMRC (GOV.UK) – Read the original
HMRC has released the technical specifications and interface management documents that software developers must implement to support Real Time Information submissions for the 2027-2028 tax year. The guidance covers the rules, system architecture, and technical requirements for RTI compliance during this period. Employers and payroll software providers should review these specifications to ensure their systems remain compatible with HMRC’s submission requirements.
Source: HMRC (GOV.UK) – Read the original
The government has extended the deadline for using powers under Section 13 of the Energy Prices Act 2022, which allows the Secretary of State to provide financial support for energy costs. This represents the second extension of the time limit for these support provisions. The regulations enable continued flexibility in delivering energy cost assistance to affected parties beyond the original legislative timeframe.
Source: legislation.gov.uk – Read the original
The UK has set an appointed day for provisions within the Finance Act 2009 that govern how interest accrues on carbon border adjustment mechanism charges. Sections 101 and 102 of the Finance Act 2009 establish the framework for calculating interest on these charges, which apply to imports of carbon-intensive goods. This order specifies when these interest provisions become operational, affecting businesses importing covered products subject to the carbon border adjustment mechanism.
Source: legislation.gov.uk – Read the original
New regulations have removed a function from the Care Quality Commission that allowed it to provide training, guidance and support to certain bodies and individuals. This function, which was added in 2023, has been deleted by amendment to the 2011 Regulations. The change takes effect from the regulations’ commencement date.
Source: legislation.gov.uk – Read the original
The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026 adjusts import duty rates applied to goods originating from Bhutan. Bhutan has been removed from the list of least developed countries and reclassified as an other eligible developing country under the Taxation (Cross-border Trade) Act 2018. This reclassification alters the preferential tariff treatment applicable to Bhutanese goods entering the UK.
Source: legislation.gov.uk – Read the original
The Travellers’ Allowances (Amendment) Order 2026 modifies the existing 1994 Order governing personal imports into the UK. The amendment applies specifically to goods brought into Great Britain from outside the United Kingdom in personal luggage. Northern Ireland continues to operate under separate provisions established through the 2020 EU Exit Regulations, with no changes to its existing framework.
Source: legislation.gov.uk – Read the original
A temporary zero VAT rate on domestic electricity supplies in England, Wales and Scotland comes into effect from 1st October 2026 through 31st March 2027. The order modifies the Value Added Tax Act 1994 by adding a new zero-rated category for eligible domestic electricity supplies during this six-month period. This change applies to electricity suppliers delivering power to residential customers across the three nations.
Source: legislation.gov.uk – Read the original
The Iran (Sanctions) (Amendment) Regulations 2026 modify two existing UK sanctions regimes covering Iran: the 2019 nuclear-focused regulations and the 2023 general sanctions regulations. These changes are made under powers granted by the Sanctions and Anti-Money Laundering Act 2018, allowing the government to adjust sanctions measures as required. Businesses involved in trade with Iran or financial transactions related to Iranian entities must monitor these amendments for compliance requirements.
Source: legislation.gov.uk – Read the original
HMRC has issued guidance on a temporary zero rate of VAT applying to qualifying domestic electricity supplies across England, Wales and Scotland. The policy reduces the VAT burden on household electricity purchases during the temporary relief period. Businesses involved in electricity supply and customs specialists handling VAT compliance should review the brief to understand which supplies qualify and any relevant compliance requirements. The measure forms part of the government’s support for household energy costs.
Source: HMRC (GOV.UK) – Read the original