HMRC Update: Plastic Packaging Tax - Draft secondary legislation consultation & other updates
With less than 6 months to go until Plastic Packaging Tax (PPT) comes into force from 1 April 2022, we are providing the below updates to help you continue preparing for the tax’s introduction. We are also sharing recent technical announcements relating to the tax.
Guidance: first part of full guidance now available
HMRC has published the first part of PPT’s full guidance on GOV.UK. This update provides new information, for example what to include on a tax return for PPT, and what other substances need to be considered for multi material packaging. The update also brings previously published guidance into the full guidance format, so all information businesses need to prepare for the tax will be together in one place.
Further additions to the full guidance will be published in stages later this year, and we will communicate these with you as they become available.
Webinars – dates still available and recordings
The first HMRC webinars on PPT took place late last month. Recordings of both the ‘Introduction to Plastic Packaging Tax’ and ‘Plastic Packaging Tax – Administration and technical aspects’ sessions are now available to view on GOV.UK
Due to popular demand, we added further dates for both webinars. Some spaces remain available, so sign-up now to learn more about what you need to do before the tax comes into force from 1 April 2022. HMRC’s webinars also give you the opportunity to ask any questions you may have regarding the administration of the tax.
- what plastic packaging the tax applies to
- who is responsible for paying and accounting
- tax returns (reporting) and record keeping.
- exports and tax credits
- supply chain responsibilities
- types of recycling, calculating
- evidencing weight of packaging
- evidence for exemptions.