Landmark Global Partners Compliance intelligence · Productised
Get the checklist
Free download · UK CBAM 2027

Is your business on the clock for the UK carbon border tax?

UK CBAM starts 1 January 2027 — with no practice run. The first bill, due 31 May 2028, is built from data you must collect across 2026–27. This free two-page checklist tells you your exposure in ten minutes: what applies to you, and what to do next.

A 2-page PDF. No cost, no call booked. Just your exposure, mapped.

What the checklist covers

Four questions decide whether CBAM is your problem

The checklist walks the same four tests HMRC's rules turn on. Tick what applies — your ticks tell you exactly what to do next.

A Scope

Are your goods actually in scope?

Aluminium, cement, fertiliser, hydrogen, iron & steel — defined by commodity (CN) code, not by what your invoice calls the product. Scrap is excluded; glass and ceramics were dropped.

B Threshold

Do you cross the £50,000 line?

A forward test on any 30-day window and a 12-month lookback from 1 Jan 2027. Roughly one lorry-load of steel. Even under it, in-scope customers push data requests down your chain.

C Deadlines

Which clocks are you already on?

Registration by 31 Jan 2028, first return and payment by 31 May 2028 covering all of 2027, then quarterly. Someone in the business needs to own these dates to the board.

D Data

Are you collecting the data that sets your bill?

Supplier embedded-emissions data is the long pole — start 2026. Without verified, independently accredited data, HMRC's default values apply, and defaults are expensive.

£970k on defaults
vs
£330k
One 10,000-tonne aluminium shipment costs about £970,000 on HMRC's default values — against under £330,000 with verified emissions data. The gap is the price of not preparing. And you cannot use actuals for precursor goods once defaults are used for the final good. Independent modelling — NQC, 2026
Get your copy

Compliance, foreseen — not fought.

Send it to your inbox and you'll also get occasional CBAM deadline alerts as the rules firm up. No sales call, unsubscribe anytime.

  • The full A–D exposure test, print-and-tick
  • A scoring guide that tells you your next move
  • Deadline calendar through to your first payment

We use your details only to send the checklist and CBAM updates.