Policy papers and consultations

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Reviews and Appeals Against Discretionary Customs Guarantees

This tax information and impact note is about review and appeal rights for HMRC decisions to require certain customs guarantees.
- From: HM Revenue & Customs
- Updated: 15 March 2023
- Customs – reviews and appeals against discretionary guarantees
  Who is likely to be affected Any importers who are required by HMRC to…
Non-Statutory Instrument secondary legislation: Commissioners Directions — clearance outwards of pleasure craft from Great Britain and Northern Ireland

Legislation about what to report when a pleasure craft departs from Great Britain and Northern Ireland.
- From: HM Revenue & Customs
- Updated: 31 December 2021
Freeports consultation

The consultation to inform the UK Government's Freeports policy is now closed. The summary of responses can be downloaded further down this page.
- From: HM Treasury and 1 others
- Updated: 7 October 2020
- Freeports consultation: boosting trade, jobs and investment across the UK
  Ministerial foreword In the Ancient World, Greek and Roman ships – piled…
HMRC impact assessment for the movement of goods if the UK leaves the EU without a deal

Leaving the EU without a negotiated settlement is not the government’s preferred outcome, but it's essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.
- From: HM Revenue & Customs
- Updated: 7 October 2019

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