To coincide with the introduction of plastic packaging tax on 1 April 2022, HMRC has refreshed its guidance to summarise the requirement to register.
Businesses which have manufactured or imported ten tonnes or more of finished plastic packaging components since 1 April 2022 must register online using HMRC’s Register for plastic packaging tax service within 30 days of meeting the ten-tonne threshold.
Although partnerships cannot currently register online, the guidance advises partnerships to email HMRC with their details, noting that HMRC will contact them when registration becomes available.
Charitable incorporated organisations, trusts, overseas businesses not established in the UK and public bodies cannot register directly using the online service. For these entities, a separate online form is available (accessed via the government gateway).
Separate guidance covering group registration has been updated to clarify that:
a group of companies is two or more corporate bodies established in the UK and under common control; and
to register a group, the representative member must confirm the expected weight of the finished plastic packaging components group companies will manufacture or import in the next 12 months, and the date they met the ten-tonne threshold.
HMRC has also updated its guidance Check which packaging is subject to plastic packaging tax to confirm that ‘pre-consumer plastic’ does not include waste material which can be reused in the process from which it was generated after only minimal reprocessing, but does cover material recovered through more intensive reprocessing.
To coincide with the introduction of plastic packaging tax on 1 April 2022, HMRC has refreshed its guidance to summarise the requirement to register.
Businesses which have manufactured or imported ten tonnes or more of finished plastic packaging components since 1 April 2022 must register online using HMRC’s Register for plastic packaging tax service within 30 days of meeting the ten-tonne threshold.
Although partnerships cannot currently register online, the guidance advises partnerships to email HMRC with their details, noting that HMRC will contact them when registration becomes available.
Charitable incorporated organisations, trusts, overseas businesses not established in the UK and public bodies cannot register directly using the online service. For these entities, a separate online form is available (accessed via the government gateway).
Separate guidance covering group registration has been updated to clarify that:
a group of companies is two or more corporate bodies established in the UK and under common control; and
to register a group, the representative member must confirm the expected weight of the finished plastic packaging components group companies will manufacture or import in the next 12 months, and the date they met the ten-tonne threshold.
HMRC has also updated its guidance Check which packaging is subject to plastic packaging tax to confirm that ‘pre-consumer plastic’ does not include waste material which can be reused in the process from which it was generated after only minimal reprocessing, but does cover material recovered through more intensive reprocessing.
