Register a group of companies for Plastic Packaging Tax

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.

Who can register as a group

If you’re part of a group of companies, you can appoint a UK-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:

• check if they need to register for Plastic Packaging Tax
• meet the 10-tonne threshold
• be under the same control
• be a corporate body in their own right

You cannot register as part of a group if you are:

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

Find out how to register as a single business or individual.

Appointing and acting as a group representative member

All the members of the group will need to appoint a UK-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.

What you’ll need

As the representative member registering a group of companies you’ll need:

• your Government Gateway user ID and password — If you do not have a user ID, you can create one when you register
• a customer identification number — for UK-established businesses this could be a:
  • customer reference number
  • Corporation Tax unique tax reference
• the type of company you are registering
• a contact name, address, phone number and email address for each company

You must also confirm that all group members are under the same control and give the:

• expected weight of the finished plastic packaging components they will manufacture or import in the next 12 months
• date they met the 10-tonne threshold, or when they expect to do so in the next 30 days

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

If anyone in your group is already registered for Plastic Packaging Tax

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

Guidance on how to deregister will be published soon.

How to register

You can save your progress as you complete the registration.

Register now

After you’ve registered

How to make changes to a group

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

• add and remove members from the group
• make updates and change some 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.