HMRC has also updated a number of other guidance notes on PPT:
Work out which packaging is subject to plastic packaging tax: expanding the sections on cellulose-based material and recovered materials.
How to work out the weight of packaging for plastic packaging tax: explaining how businesses must apply to HMRC to use a different method of working out the overall weight of a component.
Completing your plastic packaging tax return: updating details that must be included in returns.
Check which plastic packaging is exempt or excluded from plastic packaging tax and Claim a credit or defer paying plastic packaging tax: noting that the exemption from PPT does not apply to certain transport packaging in use when exporting goods from the UK.
Examples of tests and calculations for plastic packaging tax: adding new examples for claiming a credit for plastic packaging components which have been exported, and for when plastic packaging is converted into different packaging components.
HMRC has also updated a number of other guidance notes on PPT:
Work out which packaging is subject to plastic packaging tax: expanding the sections on cellulose-based material and recovered materials.
How to work out the weight of packaging for plastic packaging tax: explaining how businesses must apply to HMRC to use a different method of working out the overall weight of a component.
Completing your plastic packaging tax return: updating details that must be included in returns.
Check which plastic packaging is exempt or excluded from plastic packaging tax and Claim a credit or defer paying plastic packaging tax: noting that the exemption from PPT does not apply to certain transport packaging in use when exporting goods from the UK.
Examples of tests and calculations for plastic packaging tax: adding new examples for claiming a credit for plastic packaging components which have been exported, and for when plastic packaging is converted into different packaging components.
