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In force since 2026-07-14, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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2026 No. 830 Carbon Border Adjustment Mechanism The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026 Made 14th July 2026 Coming into force 1st January 2027 The Treasury make these Regulations in exercise of the powers conferred by sections 157(1)(b) and 158(2) and (3) of the Finance Act 2026.
Propose a change(1) These Regulations may be cited as the Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026 and come into force on 1st January 2027. (2) Regulation 2(2) has effect in relation to any person who triggers registration in 2027. (3) Regulation 2(3) and (4) have effect in relation to charges to CBAM arising in the period beginning with 1st January 2027 and ending with 30th June 2028. (4) Regulation 3 has effect in relation to returns in respect of accounting periods ending with or before 30th June 2028.
Propose a change(1) Schedule 17 to the Finance Act 2026 has effect with the following modifications. (2) In paragraph 2 (duty to register with HMRC), in sub-paragraph (4) “31st January 2028” is treated as substituted for the words from “the period of 30 days” to the end. (3) In paragraph 6 (payment and accounting periods), the following is treated as substituted for sub-paragraphs (2) and (3)— (2) The accounting periods are— (a) for 2027, the period beginning with 1st January 2027 and ending with 31st December 2027; (b) for 2028— (i) the period beginning with 1st January 2028 and ending with 31st March 2028; (ii) the period beginning with 1st April 2028 and ending with 30th June 2028. (3) Payment in respect of an accounting period must be made— (a) in respect of the accounting period ending with 31st December 2027, before the end of 31st May 2028; (b) in respect of the accounting period ending with 31st March 2028, before the end of 31st July 2028; (c) in respect of the accounting period ending with 30th June 2028, before the end of 29th September 2028. . (4) In paragraph 7 (returns), the following is treated as substituted for sub-paragraph (2)— (2) A return under this paragraph must be made— (a) in respect of the accounting period ending with 31st December 2027, before the end of 31st May 2028; (b) in respect of the accounting period ending with 31st March 2028, before the end of 31st July 2028; (c) in respect of the accounting period ending with 30th June 2028, before the end of 29th September 2028. .
Propose a changeIn Schedule 24 to the Finance Act 2021 (penalties for failure to make returns etc), in the Table in paragraph 2(1), the following is treated as substituted for item 6— 6 | Carbon border adjustment mechanism | Return under paragraph 7(1) and (2)(a) of Schedule 17 to FA 2026 | Return under paragraph 7(1) and (2)(b) or (c) of Schedule 17 to FA 2026 | - .
Propose a change