What is the UK CBAM carbon pricing verification form?
It is the HMRC form a UK importer needs to claim carbon price relief. Your plant gets it completed by an accredited verifier, independent of the plant, the importer and the scheme's government. It shows the plant's total emissions for one of the two calendar years before import, split by scheme element. Without it, no relief.
Who can complete it
- A verifier accredited by a full member of the Global Accreditation Cooperation that has signed its multilateral recognition agreement.
- Accredited to ISO/IEC 17029:2019, ISO 14064-3:2019, ISO 14065:2020 and ISO 14066:2023.
- Independent of the installation, the importer and the jurisdiction running the scheme.
What it must show
- The installation's total emissions in tCO2e for a calendar year: for goods imported in April 2028, 2026 or 2027.
- How those emissions split across the scheme's elements: headline price, free allowances, graduated prices, removals, thresholds.
- Compensation received or due, such as rebates.
- For schemes that price fuel instead of tonnes, conversion to tCO2e using the scheme's factors.
Who does what
The importer must obtain the form from the installation or its supply chain and check the verifier meets the standards. If it cannot, it cannot claim relief.
What Senseible does here
Senseible keeps the plant emissions behind such a form linked to invoices. It does not complete HMRC forms. We build the figure from your records and check every figure in-house; for the UK it must then be verified by a verifier accredited for UK CBAM. Have your own verifier? Send it to them.
Sources: HMRC, Get a carbon pricing verification form, HMRC, Carbon Border Adjustment Mechanism (CBAM): Policy summary (updated 2 November 2026)
Last reviewed 2026-11-02.