Guidance

Simplified Process for Internal Market Movements (SPIMM) and UK Carrier (UKC) Scheme: Procedure Code to Additional Procedure Code correlation matrix

Find the 4-digit to 3-digit Procedure Code to Additional Procedure Code correlation matrix for making declarations using Simplified Process for Internal Market Movements (SPIMM) or UK Carrier (UKC) Scheme.

From:
HM Revenue & Customs
Published
10 January 2025
Last updated
1 May 2025 — See all updates

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Correlation Matrix : SPIMM and UKC Scheme

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Details

Use this 4-digit to 3-digit Procedure Code to Additional Procedure Code correlation matrix for making declarations using SPIMM or UKC.

Updates to this page

Published 10 January 2025
Last updated 1 May 2025 show all updates

  1. All advisory banners relating to the use of SPIMM prior to its launch have been removed. The correlation matrix has been upgraded to a standardised format for accessibility reasons. No technical content has been changed.

  2. The 4-digit to 3-digit procedure to additional procedure code correlation matrix has been updated — the labelling of the axes has been corrected. No technical content has been changed.

  3. First published.

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