Next steps (part 4)
Published 25 September 2025
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This publication is available at https://www.gov.uk/government/publications/help-with-freeports-gfc14/next-steps-part-4
Further questions
If you have any further questions after reading these Guidelines for Compliance you can contact us by email: ccgguidelinesforcompliance@hmrc.gov.uk.
Make sure you include the Guidelines for Compliance reference number (GfC14) in the subject line. If you have a Customer Compliance Manager (CCM) then copy them into the email.
Sending information by email carries certain risks. HMRC will assume that by sending information by email you understand and accept these risks.
Report tax fraud or avoidance to HMRC
If you identify suspected fraud, evasion or avoidance schemes you should report it to HMRC.
Legislation and Guidance
The most relevant legislation is:
Section 1 to 4 of the National Insurance Contributions Act (NICA) 2022
Part 2A Capital Allowances Act 2001
Section 45O Capital Allowances Act 2001
The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021
Group 22 of Schedule 8 of the Value Added Tax Act 1994
The Customs, VAT, and Excise Transition Legislation
The main sources of available guidance include:
HMRC UK Freeports Induction Pack
Maps of Freeports, Freeport customs sites and Freeport tax sites
NIM01500 - Zero-rate of secondary NICs for Freeport employees
CA90000 - Structures and buildings allowance (SBA)
Apply to use the UK Freeport customs special procedure
Check if your goods can be moved into a UK Freeport customs site
Declaring goods and paying tax when using a UK Freeport customs site
Working out the customs value of your imported goods
How to claim a repayment of import duty and VAT if you’ve overpaid
VAT on goods exported from the UK (VAT Notice 703)
Record keeping (VAT Notice 700/21)
How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)