# Finance Act 2026, Paragraph 8: Returns

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

(1) A person who has made a return under paragraph 7 may amend the return by notice to HMRC (and may further amend the return by further notice to HMRC) only in order to correct an error.
(2) No amendment may be made to replace information on the emissions embodied in CBAM goods determined using default values set under paragraph 11 with such information determined in accordance with regulations under paragraph 10.
(3) The Commissioners may specify in a notice published by them—
(a) the way in which an amendment is to be made, and
(b) by when it must be made.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.