UK HMRC Excise Duties Regulations

Published on: Feb 12, 2025

On Feb. 7, UK HMRC issued amendments to excise duty regulations.

  • UK HMRC announced the publication of The excise duties (miscellaneous amendments and revocations) (amendment) regulations 2025 (StIn 2025/127).
  • Follows UK HMRC Dec. 2024 issued excise duties regulations 2024, see #235987.
  • Amendments
  • Regulation 10 of Excise (miscellaneous amendments and revocations) regulations 2024 (StIn 2024/1262) omits regulations 5 and 7 of the Excise duties (miscellaneous amendments) (EU exit) (no. 2) regulations 2019 (StIn 2019/15).
  • However, regulation 10 was incorrect in omitting these provisions and so these regulations omit regulation 10 before it comes into force on Mar. 3, 2025.
  • Effectiveness
  • The regulations come into force on Feb. 28, 2025.
Regulators
UK GVT
Entity Types
CNSM; Corp
Reference
StIn 2025/127, 2/7/2025; StIn 2024/1262; StIn 2019/15; Citation: StIn 2025/127;
Functions
Compliance; Financial; Legal; Operations; Reporting; Tax; Treasury
Countries
United Kingdom; Cross-Border
Category
State
N/A
Products
Corporate
Rule Type
Final
Regions
EMEA
Rule Date
Feb 7, 2025
Effective Date
Feb 28, 2025
Rule ID
243170
Linked to
Reg. Last Update
Feb 7, 2025
Report Section
UK