HMRC is seeking feedback on gov.uk guidance.
The purpose of the test is to make sure that gov.uk guidance is clear, friendly and meets business needs.
Three Phase 1 drafts of government guidance on the Carbon Border Adjustment Mechanism (CBAM) are being shared for feedback from businesses and traders, with a deadline of Friday (13 March).
How the highlighter test works
Businesses are being asked to use colour coding to mark text:
- Green for clear and easy to understand
- Red for sections that are unclear or difficult to understand
Any additional feedback can also be sent in the email.
The three documents being shared for feedback are here for download:
- Document 1: Check if you need to register for CBAM
- Document 2: Check which goods are in scope of CBAM
- Document 3: Keeping records for the CBAM
Anyone wanting to participate can review the draft guidance using the highlighter test, and share their annotated document and any additional feedback by 13/03/2026 to cbampolicyteam@hmrc.gov.uk with subject 'GOV.UK Phase 1 feedback'.
The formal publication of this guidance is expected in the summer, according to an email from HMRC's CBAM team.
The Chartered Institute of Export & International Trade will also be sharing feedback directly with HMRC.
