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
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 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