Guidance

Register for Plastic Packaging Tax

How to register for Plastic Packaging Tax.

From:
HM Revenue & Customs
Published
4 November 2021
Last updated
31 MayApril 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 tonnes threshold. You may need to pay a penalty if you do not.

Registering a partnership

Partnerships cannot be registered for Plastic Packaging Tax at the moment.

Email: pptpartnerships@hmrc.gov.uk to tell us you need to register as a partnership.

Your email should have the title ‘Partnerships’ and give:

  • your partnership’s name
  • your Self Assessment Unique Tax Reference number

We’ll contact you when you can register.

Registering a group of companies

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

What you’ll need

You’ll need to give one of the following pieces of information about the estimated weight of finished plastic packaging components. The amount you:

  • expect to manufacture or import in the next 12 months
  • have manufactured or imported since 1 April 2022
  • expect to manufacture or import in the next 30 days

You’ll also need:

  • your business type
  • the address and contact details of the person or business you’re registering

  • a customer reference number, which could be:

    • the company registration number if you’re registering a company (you can look up the company number)
    • your National Insurance number and Self Assessment Unique Taxpayer Reference
    • a charity registration number
  • the Government Gateway user ID and password of the person or organisation you’re registering — ifIf you do not have a user ID, you can create one when you register

You may be asked questions about the tax records of the person or business when registering.

How to register

Online services may be slow during busy times. Check if there are any problems with this service.

You can save your progress as you complete your registration.

Register now

If you’re a charitable incorporated organisation, trust, overseas business not established in the UK or public body

You cannot use the online service. Register for Plastic Packaging Tax using the online form.

After you’ve registered

If you need to complete a Plastic Packaging Tax return, you should make sure that you keep records and accounts.

If your circumstances change or you have entered wrong information

You will need to access the online service to amend the information within 30 days of either the day:

  • you discover that the original information you provided is wrong
  • the change in your circumstances changed

Creating invoices

The requirement to include a statement with your invoice to show that Plastic Packaging Tax has been paid, which was due to commence in April 2022, will be delayed.

Published

If 4you’re Novemberresponsible 2021
Lastfor updatedaccounting 3for Maythe 2022 + showtax, allyou updates

  1. Informationto make the Plastic Packaging Tax you have paid visible to your business customers, and work with them to try and increase the amount of recycled plastic they use wherever possible.

    More information about creatingincluding a Plastic Packaging Tax statement with invoices will be published in due course. We will give businesses time to prepare and chargingmake any required changes to their systems.

    Charging VAT

    If onyou pay Plastic Packaging Tax hason beenplastic movedpackaging components that you have manufactured or imported, you can choose to increase the 'Recordsprice andyou accountscharge youfor mustthat keeppackaging to help cover the cost of the tax. This is a commercial decision for you to take.

    Plastic Packaging Tax'Tax guide.is Informationonly aboutpaid death,once incapacitywhen the packaging component is finished or insolvencyimported. hasIt beenis movednot passed down the supply chain as a separately identifiable charge like VAT.

    VAT will continue to be payable on the whole price charged for the goods you sell according to VAT rules.

    If you increase your price of your plastic packaging because of Plastic Packaging Tax, VAT will be payable on the whole of the new 'Takingprice.

    Find temporaryout how to claim a credit or defer paying the tax.

    Death, incapacity or insolvency

    Another person can temporarily take over responsibility for dealing with Plastic Packaging Tax on another persons behalf if someone registered for the tax:

    • dies
    • becomes incapacitated
    • becomes insolvent

    You need to notify HMRC within 21 days of temporarily taking over responsibility.

    You must provide evidence that you have authority to act in relation to the eventbusiness.

    When someone has died you must provide a copy of death,the incapacitydeath certificate or insolvency'other guide.evidence of their date of death.

    When someone has become incapacitated you must provide details of how they’re incapacitated and the date it began.

    When a business has become insolvent you must provide the date when they became subject to the insolvency procedure and the nature of the procedure.

    Once the written request has been accepted by HMRC the temporary treatment will last for a period of 6 months or until the business activities are settled and the temporary treatment ends.

    This means one of the following will take place:

    • there is a new responsible person for the business activities
    • the person is no longer incapacitated and resumes their business activities
    • the insolvency of the business is settled
Published 4 November 2021
Last updated 1 April 2022 + show all updates

  1. You can now register for Plastic Packaging Tax.

  2. Added translation

  3. We have removed the section about transferring a business as a going concern because this option will not be available until a later date.

  4. The list of information you need to provide to register has been updated. You can still register if you're a non-UK business with no UK establishment.

  5. The requirement to include a statement with your invoice to show that Plastic Packaging Tax has been paid, which was due to commence in April 2022, will be delayed.

  6. More information about creating invoices and charging VAT has been added.

  7. First published.

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