Category: News

HMRC has published guidance defining the three categories of goods that apply to the Simplified Process for Internal Market Movements (SPIMM). The guidance explains the distinctions between Category 1 goods, Category 2 goods, and Standard goods, helping traders understand which classification applies to their products when moving goods within the UK internal market. This categorisation determines the level of documentation and compliance requirements needed for each movement.

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

HMRC has released guidance detailing the specific data elements required for different declaration categories used when importing goods into Northern Ireland through the Simplified Process for Internal Market Movements (SPIMM) or the UK Carrier (UKC) scheme. The guidance sets out which data fields must be completed for each declaration type to ensure compliance with Northern Ireland import procedures. This information applies to traders and carriers using these simplified customs pathways for movements from Great Britain to Northern Ireland.

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

A correction slip has been issued for Scottish Parliament legislation establishing a Victims and Witnesses Commissioner and implementing significant criminal justice reforms. The Act introduces trauma-informed investigation and prosecution procedures, enhanced victim information and support rights, and creates a new specialist court for sexual offences cases. Key changes include abolishing the not proven verdict, modifying jury sizes and guilty verdict thresholds, introducing special measures for vulnerable witnesses, victim anonymity provisions in certain cases, and strengthened enforcement of protective orders across borders.

Source: legislation.gov.uk – Read the original

Customs Site No. 2 at Freeport East has been officially designated as a free zone under the Customs and Excise Management Act 1979, with Assan Panel UK Limited appointed as the responsible authority for managing the zone. Free zones are special customs areas that allow businesses to store, handle and process goods with deferred or reduced customs duties and excise taxes. This designation enables the site to operate under specific customs arrangements and exemptions governed by the appointed authority.

Source: legislation.gov.uk – Read the original

The Motor Vehicles (Type Approval and Approval Marks) (Fees) (Amendment) Regulations 2026 modifies existing fee structures governing vehicle and vehicle parts examinations in the UK type approval process. The regulations raise examination fees and establish two additional new fees within the type approval framework. These changes affect manufacturers, importers and organisations seeking UK type approval for motor vehicles and components.

Source: legislation.gov.uk – Read the original

The Secretary of State has been granted an extension to submit its parliamentary response to the Committee on Climate Change’s 2026 report, with the deadline moved from 15 October 2026 to 17 December 2026. This extension is made under the Climate Change Act 2008, which requires the government to formally respond to points raised in the Committee’s annual reports. The change provides an additional two months for preparing the government’s response to the Committee’s findings and recommendations.

Source: legislation.gov.uk – Read the original

HMRC has published detailed maps identifying the customs sites located within Freeport East. The maps are designed to help businesses and logistics operators understand the physical layout and locations of customs facilities within the freeport area. This resource supports traders operating in or planning to use Freeport East facilities.

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

HMRC has published internal guidance for Valuation Officers dealing with the assessment and valuation of builders’ merchants and trade warehouse properties. This resource provides technical direction to support consistent property valuations across the sector. The guidance may reference HMRC internal systems and tools not publicly accessible through this publication.

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

HMRC has published guidance on the current availability and any technical issues affecting the Make and manage an export declaration online service. This resource allows traders and logistics professionals to check whether the service is operational and identify any disruptions that may impact their ability to submit export declarations. The guidance provides real-time status information to help users plan their customs procedures accordingly.

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

HMRC has published guidance to help businesses correctly determine the VAT treatment applicable to outsourced fund management services. The promotional material (GfC20) clarifies the VAT rules for organisations that choose to contract fund management activities to external providers rather than handling them in-house. This guidance is intended to support compliance and ensure accurate VAT reporting for fund management service arrangements. The material helps traders understand their VAT obligations when engaging third-party fund managers.

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