The hierarchy of sources is enacted law, then statutory instruments, then the documents the instruments incorporate, then notices in force, then HMRC guidance, then draft notices. A draft notice is never presented as law on this site, and a figure from a summary is never printed as if it were primary. The front page's status line is drawn from this board.

Enacted law

InstrumentStatusNote
Finance Act 2026, Part 5 (sections 142 to 158, Schedules 16 to 19)Enacted; has effect for goods imported on or after 1 January 2027Royal Assent 18 March 2026. Section 158(1) fixes the date. No amending instrument had been made as at 21 September 2026.

Statutory instruments

InstrumentStatusNote
SI 2026/802, Administrative Provisions RegulationsMade 13 July 2026; in force 1 January 2027Negative procedure. Value and weight, records, registration information, the return and repayments. Amended by regulation 17 of SI 2026/995.
SI 2026/809, Calculation of CBAM Rate and Determination of Carbon Price Relief RegulationsMade 13 July 2026; in force 1 January 2027Made affirmative procedure under section 157(10); the instrument stood on legislation.gov.uk as made on 21 September 2026. The sectoral domestic price, qualifying schemes, form CarbonVP1 and the relief.
SI 2026/830, Transitory Provision RegulationsMade 14 July 2026; in force 1 January 2027Registration by 31 January 2028 for a person who triggers it in 2027; the 2027 accounting period is the calendar year; returns and payments due before the end of 31 May 2028, 31 July 2028 and 29 September 2028.
SI 2026/994 (C. 81), Interest Appointed Day OrderMade 8 September 2026; appoints 1 January 2027Brings sections 101 and 102 of the Finance Act 2009 into force for the tax: late payment interest and repayment interest.
SI 2026/995, Emissions and Verification RegulationsMade 8 September 2026; in force 1 January 2027Negative procedure. Embodied emissions, default values, the eight-step calculation, global warming potentials, monitoring periods, verifiers, the verification report and accreditation.

Incorporated documents

InstrumentStatusNote
System Boundaries Document, version 1.00, 10 July 2026Incorporated by regulation 2 of SI 2026/809 and regulation 2 of SI 2026/995Not itself a statutory instrument; its force comes from the regulations that incorporate it.
Carbon Pricing Verification Form, form CarbonVP1Published by HMRC as Annex I on the force of law notices page; provided for by regulation 9(2) of SI 2026/809The HMRC guidance pages call it the carbon pricing verification form and print no number; the form itself carries CarbonVP1 and the date 07/26. The notice under regulation 9(2) exists only in the draft Administrative Provisions notice.

Notices published in draft

InstrumentStatusNote
Administrative Provisions and Determination of Carbon Price Relief Force of Law NoticePublished in draft 14 July 2026; does not currently have force of lawRegistration, returns and payment through the CBAM service, the emissions factor sources, the verifier standards, the form, the effective carbon price steps and the exchange rate. Due to take effect when commenced on 1 January 2027.
Emissions and Verification Force of Law NoticePublished in draft 9 September 2026; does not currently have force of lawMonitoring methodology, attribution, conversion equations for clinker and nitrogen content, the emissions report, accreditation, verifiers and the verification report. Due to take effect when commenced on 1 January 2027.

Notices and figures awaited

InstrumentStatusNote
Treasury notice of default values, Schedule 17, paragraph 11(1)Not published in any formTracked on the default values page.
Treasury notice of conversion equations, SI 2026/995, regulation 5(5)Not published as suchConversion equations appear only in the Commissioners' draft Emissions and Verification notice.
Notice on monitoring periods, SI 2026/995, regulation 9(5)Not published
Treasury notice on the time for publishing scheme information, SI 2026/809, regulation 6(3)Not published
Sectoral domestic price, section 149(3)No price publishedTracked on the sectoral domestic price page. The first price rests on auctions in the last quarter of 2026.

Guidance, named as guidance

InstrumentStatusNote
HMRC policy summaryGuidance; published 10 February 2026, updated 9 September 2026
HMRC scope guidance, Check which goods are in scope, five sector pagesGuidance; 16 July 2026
HMRC guidance on keeping recordsGuidance; 16 July 2026
HMRC collection on checking whether a business needs to registerGuidance; 16 July 2026States that registration opens by 1 January 2028.
HMRC list of current qualifying carbon pricing schemesGuidance; 27 August 2026Sixteen schemes, based on information as of 19 June 2026. Tracked on the schemes page.
HM Treasury factsheetGuidance; updated 28 November 2025States that the inclusion of indirect emissions within scope will be delayed until 2029 at the earliest.