This week’s miscellaneous updates – 16 February 2026

In this week’s detailed miscellaneous updates which you can read more about below, the UK’s draft legislation on the carbon border adjustment mechanism is open for consultation and a new HMRC research opportunity is seeking the assistance of tax agents and intermediaries who regularly interact with HMRC systems to design and develop HMRC services. In other news this week:

• The guidance on how to complain about HMRC or the Valuation Office Agency to the Adjudicator’s Office has been updated,
• The Institute for Fiscal Studies has published ‘Tax and disability in the UK: review of trusts and other savings options’, and
• A recorded HMRC webinar about the transfer of assets abroad: the motive defence is available to view. This webinar is aimed at agents who have a reasonable knowledge of the transfer of assets abroad legislation but who want more information on the exemptions. The recording gives an overview of the exemptions, known as the ‘motive defence’, and information on HMRC’s approach to these.

Carbon border adjustment mechanism draft legislation

The Government has now published the draft secondary legislation on the UK’s carbon border adjustment mechanism (CBAM)  for technical consultation, together with supporting notices which have force of law. This technical consultation seeks to ensure that the primary legislation delivers the policy correctly and effectively and is not therefore a further consultation on the policy design. 

The consultation invites views from interested parties, including importers and their agents, other businesses, individuals, tax advisors, and trade and professional bodies. Feedback on the draft secondary legislation should be emailed to cbampolicyteam@hmrc.gov.uk before midnight on 24 March 2026 using the subject line ‘CBAM technical consultation response’ and clearly referencing the relevant parts of the legislation. 

In addition to the draft secondary legislation and notices, the Government has also published a CBAM policy summary which provides an overview of the CBAM in order to provide clarity for businesses who will be impacted. 

The Government has reiterated its commitment to working closely with all interested stakeholders as we progress towards implementation from 1 January 2027.  If you would like to learn more about the UK’s CBAM legislation, you can register for a webinar in early March which is being delivered by UK CBAM policy officials and which will provide an opportunity for questions. Details of the webinars are as follows:

Agent research opportunity

GOV.UK One Login is a new centralised sign-in system for government services. Over time it will replace all other sign in routes including Government Gateway. HMRC has started the process of moving individual taxpayers to One Login. This will follow with the move to One Login for all taxpayers, which will also include agents and intermediaries. 

As part of this move HMRC is preparing for a series of research activities to gather insights from tax agents on sign-up/sign-in, credential management, and upcoming changes related to One Login.

HMRC is looking to speak with tax agents and intermediaries who regularly interact with HMRC systems. Your input will directly influence the design and development of future HMRC services, helping HMRC create solutions that work for you and your clients.

If you are interested in taking part contact HMRC by email before 18 February 2026 for more information or to sign up.