# Finance Act 2026, Paragraph 7: Returns

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

(1) A registered or registrable person must make a return to HMRC for each accounting period.
(2) A return under this paragraph must be made before the end of the last working day of the second month after the end of the accounting period to which it relates.
(3) The Commissioners may by regulations make provision about what is to be included in a return under this paragraph.
(4) The Commissioners may specify in a notice published by them—
(a) the way in which the return is to be made;
(b) that a digital facility provided by HMRC must be used to calculate the amount of CBAM shown in the return, subject to such exceptions as may be specified in the notice.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.