Help with Freeports — GfC14
Find out what tax reliefs and beneficial customs procedures are available to businesses in a Freeport.
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These Guidelines for Compliance will be useful if you are operating, or intending to operate, within a Freeport.
These guidelines:
- outline the tax reliefs and customs benefits available
- detail how to qualify for the reliefs and benefits
- highlight common errors businesses make
You should read these guidelines alongside HMRC’s published guidance. You will be directed to this guidance within these guidelines. You should use these guidelines to help you make informed decisions, based on your personal circumstances.
Following these guidelines will help to reduce your risk of making errors, therefore reducing the risk of any penalty charges.
Updates to this page
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The following changes have been made in the 'Tax reliefs (part 2)' attachment. The 'Secondary Class 1 National Insurance contributions' section has been amended to make it clear that primary Class 1 National Insurance contributions paid by employees do not benefit from tax relief. The 2025 to 2026 tax year in the 'How much can I benefit' section has been updated from 2026 to 2027, to bring the guidelines up to date. Guidance has also been added in the section to make it clear that Primary Class 1 National Insurance contributions paid by employees do not benefit from tax relief. The 'National Insurance contributions category letter' section has been updated so it mirrors HMRC’s internal guidance. The following changes have been made in the 'Questions to ask before claiming the relief' section of the 'Tax reliefs (part 2)' attachment. Question 6 has been updated to make it clear what period the claim can made for. The example in question 7 has been updated to make it clear what period the claim can made for. Question 8 has been updated to make it clear that Primary Class 1 National Insurance contributions paid by employees do not benefit from tax relief. Question 9 has been updated to clarify when relief is available for individuals working at a customer’s or deemed employer’s business premises.
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First published.
Update history
2026-06-16 11:46
The following changes have been made in the ‘Tax reliefs (part 2)’ attachment.The ‘Secondary Class 1 National Insurance contributions’ section has been amended to make it clear that primary Class 1 National Insurance contributions paid by employees do not benefit from tax relief.The 2025 to 2026 tax year in the ‘How much can I benefit’ section has been updated from 2026 to 2027, to bring the guidelines up to date. Guidance has also been added in the section to make it clear that Primary Class 1 National Insurance contributions paid by employees do not benefit from tax relief.The ‘National Insurance contributions category letter’ section has been updated so it mirrors HMRC’s internal guidance.The following changes have been made in the ‘Questions to ask before claiming the relief’ section of the ‘Tax reliefs (part 2)’ attachment.Question 6 has been updated to make it clear what period the claim can made for.The example in question 7 has been updated to make it clear what period the claim can made for.Question 8 has been updated to make it clear that Primary Class 1 National Insurance contributions paid by employees do not benefit from tax relief.Question 9 has been updated to clarify when relief is available for individuals working at a customer’s or deemed employer’s business premises.
2025-09-25 11:20
First published.