HMRC has published new guidance on how to deregister for plastic packaging tax (PPT). This will be important for businesses which are no longer liable to be registered and are therefore required to apply to HMRC to deregister. The guidance notes that a final PPT return must be submitted after deregistration, covering the period up to the deregistration date. The final return must be submitted, and any tax due paid, no later than the last working day of the month following the end of the relevant accounting period.
HMRC has published new guidance on how to deregister for plastic packaging tax (PPT). This will be important for businesses which are no longer liable to be registered and are therefore required to apply to HMRC to deregister. The guidance notes that a final PPT return must be submitted after deregistration, covering the period up to the deregistration date. The final return must be submitted, and any tax due paid, no later than the last working day of the month following the end of the relevant accounting period.
