Register for Plastic Packaging Tax

Who should register and when

You must register for Plastic Packaging Tax if you:

• expectyou’ve tomanufactured import into the UK or manufactureimported in the UK 10 tonnes or more of finished plastic packaging components insince the1 nextApril 302022, days
• haveor importedif intoyou theexpect UKto ordo manufacturedso in the UKnext 1030 tonnes or more of finished plastic packaging components since 1 April 2022

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

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

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 — if 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

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
• your circumstances changed