# The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026, Regulation 6: Preservation and form of records

Extent: E+W+S+N.I.
Status: prospective

(1) This regulation applies to records required to be kept under these Regulations, excluding regulation 17.
(2) Where the record relates to an accounting period that record must be preserved for a period of 6 years beginning with the day after the end of the accounting period.
(3) In any other case, the record must be preserved for a period of 6 years beginning with the day on which the record is created.
(4) All records must be kept and preserved in writing.

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Source: https://www.legislation.gov.uk/uksi/2026/802/regulation/6 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.