Guidance

Register a group of companies for Plastic Packaging Tax

FindHow out how to register a group of companies for Plastic Packaging Tax.

From:
HM Revenue & Customs
Published
4 November 2021
Last updated
41 MarchApril 2022 — See all updates

Who should register and when

You must register for Plastic Packaging Tax if you’ve manufactured or imported 10 tonnes or more of finished plastic packaging components since 1 April 2022, or if you expect to do so in the next 30 days.

The 10 tonnes of plastic packaging components can be a combination of manufactured and imported packaging.

You must register within 30 days of meeting the 10-tonne threshold. You may need to pay a penalty if you do not.

Who can register as a group

If you’re part of a group of companies, you can appoint a UKUK-established established representative member to register for Plastic Packaging Tax, submit returns and make payments on the group’s behalf.

A group of companies is 2 or more corporate bodies that are established in the UK and are all under the same control.

To register in this way, the group must include at least one company established in the UK, and each company in the group must:

You cannot register online from the start of the tax as part of a group if you are:

  • an overseas business without a UK establishment
  • a charitycharitable incorporated organisation

YouFind canout stillhow to register individually.as a single business or individual.

HowAppointing to appoint and actacting as a group representative member

All the members of the group will need to appoint a UKUK-established established representative member of the group. The appointed representative member must:

  • be a member of the group of companies
  • be resident in the UK
  • have a permanent establishment in the UK
  • not be a member of another group of companies

Once appointed, they must do the following on behalf of the whole group:

  • register for Plastic Packaging Tax
  • submit returns
  • pay the tax
  • make updates and change any of the registration details

All members are joint and severally liable for each other’s obligations for Plastic Packaging Tax.

This means that responsibility of payment is not solely given to the chosen representative member. All companies in the group are responsible for making sure payments are made on time, regardless of which companies have tax liability.

HowWhat toyou’ll register a groupneed

IfAs you’vethe beenrepresentative appointedmember asregistering thea group’sgroup representative,of youcompanies shouldyou’ll useneed:

  • your theGovernment onlineGateway registrationuser serviceID toand registerpassword your— group.

    ForIf eachyou companydo younot arehave registering,a user ID, you mustcan providecreate one ofwhen theyou following:

      register
    • a customer identification number — for UKUK-established established businesses this could be a:
      • customer reference number
      • Corporation Tax unique tax reference
    • the type of organisationcompany you are registering
    • thea contact name, address, phone number and email address — this will need to be different for each company registered

    You must also confirm that:

    • that all group members are under the same control
      • and give the:

      The group registration will take effect from the day that the application is made.

      You may be asked questions about the tax records of the companies you’re registering.

      If anyone in your group is already registered asfor anPlastic individualPackaging Tax

      If anyone in the group (including you) is already registered for Plastic Packaging Tax, they must deregister before the group registration is established. If you deregister, you will:

      • need

        Guidance toon givehow theto reasonderegister forwill deregisteringbe (youpublished plansoon.

        How to joinregister

        Online aservices groupmay registration)

      • immediatelybe loseslow accessduring tobusy you’retimes. onlineCheck account
      • needif tothere completeare andany sendproblems backwith athis return,service.

You coveringcan thesave periodyour beforeprogress theas groupyou registrationcomplete takesthe effectregistration.

(evenRegister ifnow no

After taxyou’ve is payable for this period) registered

How to make changes to a group

Once the group registration application has been approved, the representative member willcan use the online service to:

  • add and remove members from the group
  • change the representative member
  • close the group
  • make updates and change anysome of the registration details

When making changes, remember that:

  • the criteria for being part of a group must be fulfilled by all members
  • a company leaving a group, or all the companies in a group being closed, may need to register immediately in its own right if it meets one of the tests for registration
  • a company being added to the group must first deregister if it is already registered in its own right

How to complete returns and payments

If you’ve been appointed as the group’s representative member, at the end of each accounting period, you should submit a single return and payment on behalf of all members of the group.

The figures included on the return should be the total for all the members of the group, for each item. You should make sure each member keeps records to support the figures you use.

Find out how to complete your return.

Published 4 November 2021
Last updated 41 MarchApril 2022 + show all updates

  1. You can now register for Plastic Packaging Tax.

  2. If you're an overseas business without a UK establishment, you cannot register online from the start of the tax as part of a group or charity. When registering a group, you should not use a Charity Registration Number as the information you give for a company in the group.

  3. Added translation

  4. Guidance has been updated to include the 10 tonnes threshold that each company must meet.

  5. First published.

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