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
  Show all updates

  1. 1 May 2025

     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. 17 March 2025

     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. 10 January 2025

     First published.

Documents

Correlation Matrix : SPIMM and UKC Scheme

ODS, 5.71 KB

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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.