HMRC updates PPT guidance

HMRC has updated the following plastic packaging tax (PPT) guidance pages.

Get tax relief on exported and converted components for plastic packaging tax: the main changes are to the guidance on claiming relief from PPT for packaging components which are:

• exported in the same accounting period in which they were either manufactured or imported;
• intended to be exported in the following 12 months; or
• exported or converted by a different business.

Plastic Packaging Tax force of law guidance: this guidance is given the force of law under the relevant PPT legislation. Changes focus on how to claim credit for PPT paid in a previous accounting period or PPT otherwise payable in the period to which the return relates.