Explore news, insights, and guidance designed to help you navigate the evolving United Kingdom Carbon Border Adjustment Mechanism (UK CBAM).
HM Revenue & Customs (HMRC) has launched a dedicated online service and email channel for businesses to submit general queries, detailed policy questions, and technical feedback regarding the UK Carbon Border Adjustment Mechanism (CBAM).
HMRC has published guidance explaining how UK importers must calculate embodied emissions and outlining the specific timeline rules for using actual verified emissions intensity data from overseas suppliers.
HM Revenue & Customs (HMRC) has published official default emissions values across all covered sectors for importers to use in UK CBAM returns when verified actual emissions data is unavailable.
HMRC has released operational guidance instructing overseas installation operators on how to monitor and verify emissions data so that UK importers can use actual values rather than default rates.
HMRC has released operational guidance detailing the eligibility, accreditation, and reporting requirements for independent verifiers auditing actual emissions data for the UK CBAM.
HMRC has published a 313-page technical guidance document detailing the monitoring, reporting, and verification (MRV) rules for the UK CBAM, with a public feedback window open until 13 November 2026.
HM Revenue & Customs (HMRC) has published guidance detailing how the quarterly varying CBAM rates will be applied to imported goods across the five covered sectors based on the effective UK carbon price.
HMRC has released explanatory guidance detailing how sector-level UK CBAM rates are calculated under the Finance Act 2026, alongside illustrative 2027 figures to help businesses project future liabilities.
The UK government has published Statutory Instrument 2026 No. 994, appointing 1 January 2027 as the date on which the Finance Act 2009 interest provisions for late payments and repayments will apply to the UK Carbon Border Adjustment Mechanism (CBAM).
The UK government has formally laid Statutory Instrument 2026 No. 995, establishing the emissions and verification framework for the UK CBAM, set to take effect on January 1, 2027.
HM Revenue & Customs (HMRC) has released a provisional list of overseas carbon pricing schemes that meet the qualifying criteria for Carbon Price Relief under the upcoming UK CBAM framework.
HM Revenue & Customs (HMRC) has updated its core policy summary for the UK Carbon Border Adjustment Mechanism (CBAM), detailing the framework set out in the Finance Act 2026.
HM Revenue & Customs (HMRC) has published step-by-step guidance on how UK importers can claim Carbon Price Relief for CBAM goods subject to qualifying overseas carbon pricing schemes.
HM Revenue & Customs (HMRC) has published detailed guidance on the mandatory 6-year record-keeping requirements and associated penalties for UK CBAM importers ahead of the 2027 launch.
HM Revenue & Customs (HMRC) has published step-by-step guidance to help importers determine if they need to register for the UK CBAM and track the £50,000 threshold ahead of the 2027 launch.
HM Revenue & Customs (HMRC) has published the draft Force of Law Notice for the UK CBAM, along with the version 1.00 System Boundaries document and the Carbon Pricing Verification Form.
HMRC has opened a technical consultation on draft secondary legislation covering embodied emissions, system boundaries, and verification rules for the UK CBAM.
HM Revenue & Customs has released the comprehensive policy summary for the UK CBAM, confirming the £50,000 threshold and sector scope ahead of the 2027 launch.
The UK has released the next set of CBAM draft legislation focusing on the technical implementation of the mechanism, including the calculation of embedded emissions, system boundaries, and monitoring and verification requirements.
HMRC Closes Consultation on Draft UK CBAM Secondary Legislation
HM Treasury has released an updated UK CBAM factsheet. Review the latest policy details, including the delay of indirect emissions to 2029, accounting periods, and the potential EU-UK ETS linkage.
HM Revenue & Customs has published the official UK CBAM policy paper. Discover the key rules, including the £50,000 threshold and the exclusion of indirect emissions, ahead of the 2027 launch.