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Sample email

Published 9 April 2026

© Crown copyright 2026

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This publication is available at https://www.gov.uk/government/publications/carbon-border-adjustment-mechanism-cbam-communications-resources/sample-email

Introduction

Dear Stakeholder

The UK government is introducing a Carbon Border Adjustment Mechanism (CBAM) from 1 January 2027.

CBAM places a carbon price on highly traded, carbon intensive products imported into the UK, ensuring they face a comparable carbon price to that paid by UK manufacturers.

CBAM will apply to specified goods that are imported into the UK on or after 1 January 2027 from the following sectors:

  • aluminium
  • cement
  • fertiliser
  • hydrogen
  • iron and steel

Who may be affected:

  • importers of CBAM goods into the UK from 1 January 2027
  • it may also affect overseas producers of these goods in supply chains, and tax agents acting on behalf of importers

What this means for liable persons:

  • liable persons who import specific goods worth £50,000 or more from the sectors above over a 12-month period will need to:
    • keep a record of all CBAM goods imported into the UK from 1 January 2027
    • report the emissions intensity within their imported CBAM good(s) on their CBAM tax return
    • register from 1 January 2028, with their first return and payment due by 31 May 2028
  • where businesses are intending to use actual emissions data, they may want to start discussing the steps required to obtain and verify this data with their supplier
  • if actual, verified emissions can’t be obtained from the supplier, default emissions values can be used instead
  • further details on default emissions values will be published in advance of the introduction of CBAM in 2027

More information

  • read the latest information on CBAM on GOV.UK
  • more detailed guidance will be published on GOV.UK from summer 2026
  • if you have questions about CBAM or would like to be added to the CBAM mailing list to stay up to date on the latest developments, you can cbampolicyteam@hmrc.gov.uk

How you can help

To help your members, customers and supply chains who will need to take action, we have provided some products in this pack which may be useful for your communications.

We encourage you to amplify HMRC CBAM posts on social media platforms and use the assets to create your own CBAM-related communications.

To improve the value of these products, we also welcome your feedback on them.

Scams and phishing

Scams and Phishing Tax scams come in many forms. Some offer a rebate, others tell you that your tax details are out of date or threaten immediate arrest for tax evasion.

Never let yourself be rushed. If a phone call, text or email is suspicious or unexpected, don’t give out private information or reply, and don’t download attachments or click on links.

You can check on GOV.UK that the contact is genuinely from HMRC. If you’re unsure about a text claiming to be from HMRC forward it to 60599 or send an email to HMRC’s phishing team: phishing@hmrc.gov.uk

Report a tax scam phone call on GOV.UK. By reporting phishing emails, you help stop criminal activity and prevent other people falling victim to scams.

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