What will a UK CBAM verifier ask our plant for before the audit?
Before a UK CBAM verification starts, the verifier asks for your production processes, including any precursors bought in, and how you monitor emissions. It also wants last year's verification report if another firm did it, how earlier findings were fixed, precursor figures and dates, and the databases you used.
The pre-audit pack
- Description of each production process and any precursor goods used.
- Your monitoring arrangements and monitoring plan.
- The previous CBAM verification report, if a different verifier did it.
- How non-conformities or recommendations from the last verification were addressed.
- Emission intensities and verification reports of precursors you buy, with their production time where relevant.
- Databases and data sources used for monitoring and reporting.
- Evidence that any precursor claimed as made in the UK really was.
What the verifier does next
It runs a strategic analysis and a risk analysis, writes a verification plan, and appoints a team with at least a lead auditor plus an independent reviewer outside the team.
Save time
Reconcile the year's fuel, power, raw material and production totals to invoices before the verifier arrives, so the first days go on checking rather than rebuilding numbers.
What Senseible does here
Senseible keeps invoices and bills as dated records with the original file, so the pack starts from documents rather than retyped totals. 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, UK CBAM monitoring, reporting and verification technical guidance (October 2026), HMRC, Carbon Border Adjustment Mechanism (CBAM): Policy summary (updated 2 November 2026)
Last reviewed 2026-11-02.