October 2021

HMRC Plastic Packaging Tax Update: Service Research & PPT Statement with Invoices

To help continue preparations for the introduction of Plastic Packaging Tax from April 2022, we are sharing two updates below regarding an opportunity to participate in Plastic Packaging Tax research and an important update about PPT statements with invoices.  

Invitation to participate in Plastic Packaging Tax research  

The Plastic Packaging Tax comes into effect from April 2022, and the project would like to get feedback on this service.? We will be initially conducting research sessions during October and November 2021, with further research sessions being held through to April 2022. 

We are looking to meet with people working in organisations who will assess liability for the Plastic Packaging Tax with a need to register for tax services, file returns and make payments. This is to get insight and test our service journey. 

If you or your organisation would like to participate in a research session, please contact [email protected] with a contact name and email address of a suitable person who we can speak with. If you have already participated in research sessions, thank you, and please get in touch as we would appreciate your continued support.

Once we receive your contact details, over the next few weeks you may be contacted by HMRC research services team with further details on how to take part. The session will take no longer than 1 hour.

We look forward to hearing from you. 

If you have any questions about the research sessions, please contact [email protected].

You can find full details on Plastic Packaging Tax on GOV.UK. 

Plastic Packaging Tax - statements with invoices  

In light of helpful feedback from industry, the requirement to include a Plastic Packaging Tax statement with invoices will not be commenced when the rest of the tax takes effect on 1 April 2022. 

HMRC is committed to making the tax as transparent as possible, as this will give visibility to where virgin plastics are being used in packaging and help drive the move to greater use of recycled plastic. 

We encourage businesses to consider how they can address this on a voluntary basis in the short term. In the medium term, HMRC will work with industry to agree an effective and practical requirement.  

Guidance on GOV.UK  has been updated to reflect the above change. Further guidance and support to businesses will be provided in the near future. 

if you are participating in the research please make the BPIF aware by including  [email protected] in your email to the HMRC.